Annual report pursuant to Section 13 and 15(d)

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET

12 Months Ended

Sep. 30, 2015

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

4.	PROPERTY AND EQUIPMENT, NET

Property and equipment consist of the following as of September 30, 2015 and 2014:

	September 30,
	2015		2014
Machinery and equipment	$	496,543	$	115,181
Vehicles and trailers		1,009,004		12,713
Computer equipment and software		114,642		53,265
		1,620,189		181,159
Less: accumulated depreciation		(201,149)		(93,841)
	$	1,419,040	$	87,318

The Company leases various equipment under capital leases. Assets held under capital leases are included in property and equipment as follows:

	September 30,
	2015		2014
Machinery & equipment	$	352,157	$	-
Less: accumulated depreciation		(11,108)		-
	$	341,049	$	-

Depreciation expense for the years ended September 30, 2015 and 2014 was $108,324 and $41,390, respectively, including $11,108 of depreciation expense related to assets held under capital leases.