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Accrued Liabilities And Other Liabilities-Noncurrent
 9 Months Ended
Jun. 30, 2011
Accrued Liabilities And Other Liabilities-Noncurrent  
Accrued Liabilities And Other Liabilities-Noncurrent

9. ACCRUED LIABILITIES AND OTHER LIABILITIES—NONCURRENT

Accrued liabilities consisted of the following:

 

     June 30,
2011		      September 30,
2010		  

Payroll and related

    $ 1,048,404       $ 1,180,173   

Deferred revenue

      83,346         800   

Warranty reserve

      314,092         235,796   

Income tax

      —           105,858   

Customer deposits

      —           500   

Other

      —           9,115   
  

 

 

     

 

 

  

Total

    $ 1,445,842       $ 1,532,242   
  

 

 

     

 

 

  

Other liabilities—noncurrent consisted of the following:

      

Extended Warranty

      7,931         9,310   

Deferred revenue—noncurrent

      270,140         273,154   
  

 

 

     

 

 

  

Total

      278,071       $ 282,464   
  

 

 

     

 

 

  

Deferred Revenue

Deferred revenue at June 30, 2011 includes $270,940 collected from a license agreement in advance of recognized revenue and $82,546 of customer prepayments. In the quarter ended June 30, 2011, the Company determined that it was more appropriate to report a portion of the deferred license revenue as noncurrent based on the Company's estimate of revenue to be recognized over the subsequent 12 month period. Accordingly, $270,140 of the total deferred license revenue was reclassified as noncurrent as of June 30, 2011. To conform with the current period presentation, $273,154 of the deferred license revenue balance at September 30, 2010 was reclassified as noncurrent. The Company does not believe that this reclassification had a material effect on the previously reported financial statements.

Warranty Reserve

Changes in the warranty reserve during the nine months ended June 30, 2011 and 2010 were as follows:

 

    

Three Month Ended

June 30,

    

Nine Months Ended

June 30,

  
     2011     2010     2011     2010  

Beginning balance

    $ 331,702      $ 258,971      $ 245,106      $ 248,327   

Warranty provision

      (1,138 )      (12,804 )      109,900        40,866   

Warranty settlements

      (8,541 )      (24,399 )      (32,983 )      (67,425 ) 
  

 

 

    

 

 

    

 

 

    

 

 

  

Ending balance

    $ 322,023      $ 221,768      $ 322,023      $ 221,768   
  

 

 

    

 

 

    

 

 

    

 

 

  

Short-term warranty reserve

      314,092        218,458        314,092      $ 218,458   

Long-term warranty reserve

      7,931        3,310        7,931        3,310   
  

 

 

    

 

 

    

 

 

    

 

 

  
   $ 322,023      $ 221,768      $ 322,023      $ 221,768