Accrued Expenses

12 Months Ended

Sep. 30, 2013

NOTE 5 - ACCRUED EXPENSES

Accrued expenses consist of the following:


	September 30,
	2013		2012
Payroll and related accruals	$	1,061,000	$	1,650,000
Warranty and related accruals		373,000		524,000
Professional fees		280,000		286,000
Accrued income taxes payable		760,000		—
Other		336,000		1,057,000

Accrued expenses	$	2,810,000	$	3,517,000

Other accrued expenses include the estimated advertising costs associated with ConExpo. During fiscal 2013, the Company reduced its estimated advertising expenses for the 2014 ConExpo show by $750,000 as management deemed it prudent to curtail such expenditures due to the current condition of the highway construction industry.