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Note 9 - Accrued and Other Liabilities - Noncurrent | 12 Months Ended
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Sep. 30, 2014
Current And Noncurrent Accrued Liabilities [Abstract] |
Current And Noncurrent Accrued Liabilities [Text Block] | 9. ACCRUED AND OTHER LIABILITIES—NONCURRENT Accrued liabilities consisted of the following:
|  | September 30, |
|  | 2014 |  |  | 2013 |
Payroll and related |  | $ | 3,033,223 |  |  | $ | 650,125 |
Deferred revenue and other |  |  | 567,639 |  |  |  | 18,532 |
Warranty reserve |  |  | 288,480 |  |  |  | 189,277 |
Accrued contract costs |  |  | 197,034 |  |  |  | 197,034 |
Income tax liability |  |  | 1,600 |  |  |  | - |
Total |  | $ | 4,087,976 |  |  | $ | 1,054,968 |
Other liabilities - noncurrent consisted of the following: |  |  |  |  |  |  |  |
Deferred rent |  | $ | 131,719 |  |  | $ | 122,627 |
Extended warranty |  |  | 25,831 |  |  |  | 23,482 |
Total |  | $ | 157,550 |  |  | $ | 146,109 |
Payroll and related Accrued payroll and related consists primarily of accrued bonus and related taxes, vacation and outside commissions at September 30, 2014 and accrued vacation and outside commissions at September 30, 2013. Deferred Revenue Deferred revenue at September 30, 2014 included prepayments on current orders scheduled for delivery in the quarter ended December 31, 2014. Warranty Reserve Details of the estimated warranty reserve were as follows:
|  | Years ended September 30, |
|  | 2014 |  |  | 2013 |
Beginning balance |  | $ | 212,759 |  |  | $ | 204,313 |
Warranty provision |  |  | 157,819 |  |  |  | 19,254 |
Warranty settlements |  |  | (56,267 | ) |  |  | (10,808 | )
Ending balance |  | $ | 314,311 |  |  | $ | 212,759 |
|  | September 30, |
|  | 2014 |  |  | 2013 |
Short-term warranty reserve |  | $ | 288,480 |  |  | $ | 189,277 |
Long-term warranty reserve |  |  | 25,831 |  |  |  | 23,482 |
|  | $ | 314,311 |  |  | $ | 212,759 |
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, 2014, the Company increased its reserve by $101,552, primarily due to increased units sold. 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 in the year ended September 30, 2011. 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.

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