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EXCEL - IDEA: XBRL DOCUMENT - Teleconnect Inc.Financial_Report.xls
10-K - FORM 10-K - Teleconnect Inc.v330446_10k.htm
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v2.4.0.6
FAIR VALUE MEASUREMENT
12 Months Ended
Sep. 30, 2012
Fair Value Disclosures [Abstract]  
Fair Value Disclosures [Text Block]

4. FAIR VALUE MEASUREMENT

 

Fair Value Measurements  under GAAP clarifies the principle that fair value should be based on the assumptions market participants would use when pricing an asset or liability and establishes a fair value hierarchy that prioritizes the information used to develop those assumptions. Under the standard, fair value measurements are separately disclosed by level within the fair value hierarchy, as follows:

 

Level 1 - Quoted prices in active markets for identical assets or liabilities.

 

Level 2 - Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities.

 

Level 3 - Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities.

 

To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement.

 

The following assets were valued on a non-recurring basis as of September 30, 2011 using Level 3 inputs.  The assets are still held by the Company as of September 30, 2012:

 

    September 30, 2011  
    Total     Level 1     Level 2     Level 3  
       
Ageviewers Software   $ 3,257,659     $ -     $ -     $ 3,257,659  
Terminal and Kiosk Designs     690,347       -       -       690,347  
Patents and processes     2,003,044       -       -       2,003,044  
Tradenames     1,082,549       -       -       1,082,549  
                                 
Total   $ 7,033,599     $ -     $ -     $ 7,033,599