XML 31 R22.htm IDEA: XBRL DOCUMENT v2.4.0.6

Accrued Liabilities and Other Liabilities-Noncurrent (Tables)

3 Months Ended

Dec. 31, 2012

Accrued Liabilities and Other Liabilities-Noncurrent [Abstract]

Schedule of Accrued liabilities

		December 31,				September 30,
		2012				2012
Payroll and related		$	247,890			$	272,212
Accrued contract costs			295,549				197,032
Warranty reserve			175,747				154,069
Deferred revenue			419				419
Customer deposits			2,824				10
Total		$	722,429			$	623,742

Other liabilities—noncurrent consisted of the following:

Deferred revenue—noncurrent		$	270,140			$	270,140
Extended warranty			14,846				50,244
Deferred rent			79,876				43,433
Total		$	364,862			$	363,817

Changes in the warranty reserve

		Three months ended
		December 31,
		2012				2011
Beginning balance		$	204,313			$	272,261
Warranty provision			(9,445	)			64,310
Warranty settlements			(4,275	)			(13,095	)
Ending balance		$	190,593			$	323,476
Short-term warranty reserve		$	175,747			$	289,200
Long-term warranty reserve			14,846				34,276
		$	190,593			$	323,476

X

- Definition

Schedule of accrued liabilities current and other liabilities noncurrent.

+ References

No definition available.

+ Details

Name:	lrad_ScheduleOfAccruedLiabilitiesCurrentAndOtherLiabilitiesNoncurrentTableTextBlock
Namespace Prefix:	lrad_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_PayablesAndAccrualsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 460

-SubTopic 10

-Section 50

-Paragraph 8

-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

+ Details

Name:	us-gaap_ScheduleOfProductWarrantyLiabilityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration