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Accrued and Other Liabilities-Noncurrent | 12 Months Ended
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Sep. 30, 2012
Accrued and Other Liabilities-Noncurrent [Abstract] |
ACCRUED AND OTHER LIABILITIES-NONCURRENT | 10. ACCRUED AND OTHER LIABILITIES—NONCURRENT Accrued liabilities consisted of the following:
|  | September 30, |
|  | 2012 |  |  | 2011 |
Payroll and related |  | $ | 272,212 |  |  | $ | 2,628,210 |
Accrued contract costs |  |  | 197,032 |  |  |  | — |
Warranty reserve |  |  | 154,069 |  |  |  | 265,658 |
Deferred revenue |  |  | 419 |  |  |  | 800 |
Customer deposits |  |  | 10 |  |  |  | 4,543 |
Total |  | $ | 623,742 |  |  | $ | 2,899,211 |
Other liabilities—noncurrent consisted of the following: |  |  |  |  |  |  |  |
Deferred revenue—noncurrent |  | $ | 270,140 |  |  | $ | 270,141 |
Extended warranty |  |  | 50,244 |  |  |  | 6,603 |
Deferred rent |  |  | 43,433 |  |  |  | — |
Total |  | $ | 363,817 |  |  | $ | 276,744 |
Payroll and related Accrued payroll and related consists primarily of accrued vacation at September 30, 2012 and bonuses and related payroll taxes in accordance with the Company’s compensation plan at September 30, 2011. See Note 12 for additional information regarding the bonus plan. Accrued contract costs Accrued contract costs consist of accrued expenses for contracting a third party service provider to fulfill repair and maintenance obligations required under a contract through 2019 with a foreign military for units sold last year. Payments to the service provider will be made annually upon completion of each year of service. These services are being recorded in cost of revenues to correspond with the revenues for these services. Deferred Revenue Deferred revenue at September 30, 2012 included $270,559 collected from a license agreement in advance of recognized revenue. The Company recognizes revenue and reduces deferred revenue on a per unit basis as the license is used by the customer. The Company recognized $381 of revenue from this license agreement in the year ended September 30, 2012. Warranty Reserve Details of the estimated warranty reserve were as follows: The Company establishes a warranty reserve based on anticipated warranty claims at the time product revenue is recognized. Factors affecting warranty reserve levels include the number of units sold, anticipated cost of warranty repairs and anticipated rates of warranty claims. The Company evaluates the adequacy of the provision for warranty costs each reporting period. In the fiscal year ended September 30, 2012, the Company decreased its reserve by $67,948.

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- Definition Current and noncurrent accrued liabilities. + References No definition available. + Details
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