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Note 6 - Accrued Liabilities and Other Liabilities - Noncurrent

6 Months Ended

Mar. 31, 2014

Current And Noncurrent Accrued Liabilities [Abstract]

Current And Noncurrent Accrued Liabilities [Text Block]

6. ACCRUED LIABILITIES AND OTHER LIABILITIES—NONCURRENT

Accrued liabilities consisted of the following:

	March 31, 2014		September 30, 2013

Payroll and related	$	620,975	$	650,125
Deferred revenue and other		408,056		18,532
Accrued contract costs		394,068		197,034
Warranty reserve		230,292		189,277
Income tax liability		1,600		-
Total	$	1,654,991	$	1,054,968


Other liabilities - noncurrent consisted of the following:

Deferred rent	$	129,525	$	122,627
Extended warranty		29,916		23,482
Total	$	159,441	$	146,109

Deferred Revenue

Deferred revenue at March 31, 2014 included $408,056 for prepayments from customers in advance of product shipment compared to $18,532 at September 31, 2014.

Warranty Reserve

Changes in the warranty reserve during the three and six months ended March 31, 2014 and 2013 were as follows:

	Three month ended March 31,						Six months ended March 31,
	2014			2013			2014			2013
Beginning balance	$	215,758		$	190,593		$	212,759		$	204,313
Warranty provision		69,157			15,913			83,518			6,468
Warranty settlements		(24,707	)		(1,501	)		(36,069	)		(5,776	)
Ending balance	$	260,208		$	205,005		$	260,208		$	205,005

	March 31, 2014		September 30, 2013		March 31, 2014		September 30, 2013
Short-term warranty reserve	$	230,292	$	189,277	$	230,292	$	189,277
Long-term warranty reserve		29,916		23,482		29,916		23,482
	$	260,208	$	212,759	$	260,208	$	212,759