Intangible Assets, Goodwill and Other	3 Months Ended
Jun. 30, 2011
Intangible Assets, Goodwill and Other
Intangible Assets Disclosure [Text Block]	NOTE 5 – INTANGIBLE ASSET In February 2011 the Company issued a convertible note payable (see Note 9) to acquire an unpatented rebreather technology from an unrelated party. The Company intends to manufacture and sell these systems for use in non-pressurized sport and military subs. Amortization expense was $78,750 and $105,000 for the three and nine months ended June 30, 2011, respectively.

Intangible Assets, Goodwill and Other

3 Months Ended

Jun. 30, 2011

Intangible Assets, Goodwill and Other

Intangible Assets Disclosure [Text Block]

NOTE 5 – INTANGIBLE ASSET

In February 2011 the Company issued a convertible note payable (see Note 9) to acquire an unpatented rebreather technology from an unrelated party. The Company intends to manufacture and sell these systems for use in non-pressurized sport and military subs. Amortization expense was $78,750 and $105,000 for the three and nine months ended June 30, 2011, respectively.

- Definition

The entire disclosure for all or part of the information related to intangible assets.

+ References+ Details

Deltron, Inc. 10-Q/A