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Inventories

12 Months Ended

Jun. 30, 2013

Inventories

Inventories

2. Inventories Inventories are comprised of:

June 30,		2013				2012
Equipment		$	1,016,445			$	1,473,053
Parts			1,033,024				969,881
			2,049,469				2,442,934
Reserve			(51,651	)			(71,490	)
		$	1,997,818			$	2,371,444

The Company has established reserves of $51,651 and $71,490 as of June 30, 2013 and 2012, respectively, against slow moving inventory. For the years ended June 30, 2013 and 2012, the Company wrote-down approximately $40,900 and $14,500, respectively, in slow moving inventory.

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- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 6

-Subparagraph a, b, c

-Article 5

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