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

Accrued Liabilities and Other Liabilities-Noncurrent (Tables)

6 Months Ended

Mar. 31, 2013

Accrued Liabilities and Other Liabilities-Noncurrent [Abstract]

Schedule of Accrued liabilities

		March 31,				September 30,
		2013				2012
Accrued contract costs		$	394,066			$	197,032
Payroll and related			292,707				272,212
Warranty reserve			173,788				154,069
Customer deposits			17,298				10
Deferred revenue			2,218				419
Total		$	880,077			$	623,742

Other liabilities - noncurrent consisted of the following:

Deferred revenue - noncurrent		$	270,141			$	270,140
Deferred rent			102,339				43,433
Extended warranty			31,217				50,244
Total		$	403,697			$	363,817

Changes in the warranty reserve

		Three month ended March 31,								Six months ended March 31,
		2013				2012				2013				2012
Beginning balance		$	190,593			$	323,476			$	204,313			$	272,261
Warranty provision			15,913				(104,317	)			6,468				(40,007	)
Warranty settlements			(1,501	)			(1,919	)			(5,776	)			(15,014	)
Ending balance		$	205,005			$	217,240			$	205,005			$	217,240
Short-term warranty reserve		$	173,788			$	163,694			$	173,788			$	163,694
Long-term warranty reserve			31,217				53,546				31,217				53,546
		$	205,005			$	217,240			$	205,005			$	217,240

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