XML 69 R11.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Property and Equipment - net | 12 Months Ended
--- | ---
Jun. 30, 2013
Property And Equipment - Net |
Property and Equipment - net | 4. Property and Equipment – net Property and equipment consist of the following:
|  | Estimated |  |  | June 30, |  |  | June 30, |
|  | Life (Years) |  |  | 2013 |  |  | 2012 |
Manufacturing equipment |  |  | 5 - 10 |  |  | $ | 3,859,620 |  |  | $ | 3,400,004 |
Computer equipment and software |  |  | 3 - 5 |  |  |  | 255,100 |  |  |  | 249,478 |
Furniture and fixtures |  |  | 5 |  |  |  | 75,762 |  |  |  | 86,358 |
Leasehold improvements |  |  | 5 - 7 |  |  |  | 826,307 |  |  |  | 797,219 |
Construction in progress |  |  |  |  |  |  | 279,869 |  |  |  | 237,800 |
Tooling |  |  | 1 - 5 |  |  |  | 852,143 |  |  |  | 880,261 |
Total property and equipment |  |  |  |  |  |  | 6,148,801 |  |  |  | 5,651,120 |
Less accumulated depreciation and amortization |  |  |  |  |  |  | 3,913,020 |  |  |  | 3,730,170 |
Total property and equipment, net |  |  |  |  |  | $ | 2,235,781 |  |  | $ | 1,920,950 |
During fiscal years 2013 and 2012, fully depreciated manufacturing equipment and computer equipment in the amount of $4,800 and $123,700, respectivley, was written off as abandoned assets. Tooling once fully amortized is disposed. Disposals for tooling were $553,300 and $579,700 for fiscal 2013 and 2012, respectively.

X
- Details
Name: | LPTH_PropertyAndEquipmentNetAbstract
Namespace Prefix: | LPTH_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13-14) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration