XML 67 R26.htm IDEA: XBRL DOCUMENT v2.4.0.8

Note 9 - Accrued and Other Liabilities - Noncurrent (Tables)

12 Months Ended

Sep. 30, 2014

Current And Noncurrent Accrued Liabilities [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

		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

Schedule of Product Warranty Liability [Table Text Block]

		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

X

- Details

Name:	lrad_CurrentAndNoncurrentAccruedLiabilitiesAbstract
Namespace Prefix:	lrad_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of accrued liabilities.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfAccruedLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
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