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Note 6 - Accrued Liabilities and Other Liabilities - Noncurrent | 9 Months Ended
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Jun. 30, 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:
|  | June 30, |  |  | September 30, |
|  | 2014 |  |  | 2013 |
Payroll and related |  | $ | 2,001,382 |  |  | $ | 650,125 |
Deferred revenue and other |  |  | 594,173 |  |  |  | 18,532 |
Warranty reserve |  |  | 291,798 |  |  |  | 189,277 |
Accrued contract costs |  |  | 98,517 |  |  |  | 197,034 |
Customer deposits |  |  | 20,000 |  |  |  | - |
Income tax liability |  |  | 1,600 |  |  |  | - |
Total |  | $ | 3,007,470 |  |  | $ | 1,054,968 |
Other liabilities - noncurrent consisted of the following: |  |  |  |  |  |  |  |
Deferred rent |  | $ | 132,974 |  |  | $ | 122,627 |
Extended warranty |  |  | 27,873 |  |  |  | 23,482 |
Total |  | $ | 160,847 |  |  | $ | 146,109 |
Payroll and related Payroll and related at June 30, 2014 included $1,019,125 of accrued bonus and related payroll tax expenses and $691,241 of accrued third party sales commissions, compared to $0 and $393,026, respectively, at September 30, 2013. Deferred Revenue Deferred revenue at June 30, 2014 included $594,173 for prepayments from customers in advance of product shipment compared to $18,532 at September 30, 2013. Warranty Reserve Changes in the warranty reserve during the three and nine months ended June 30, 2014 and 2013 were as follows:
|  | Three month ended |  |  | Nine months ended |
|  | June 30, |  |  | June 30, |
|  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013 |
Beginning balance |  | $ | 260,208 |  |  | $ | 205,005 |  |  | $ | 212,759 |  |  | $ | 204,313 |
Warranty provision |  |  | 64,369 |  |  |  | (7,302 | ) |  |  | 147,887 |  |  |  | (834 | )
Warranty settlements |  |  | (4,906 | ) |  |  | (5,809 | ) |  |  | (40,975 | ) |  |  | (11,585 | )
Ending balance |  | $ | 319,671 |  |  | $ | 191,894 |  |  | $ | 319,671 |  |  | $ | 191,894 |
|  | June 30, |  |  | September 30, |  |  | June 30, |  |  | September 30, |
|  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013 |
Short-term warranty reserve |  | $ | 291,798 |  |  | $ | 189,277 |  |  | $ | 291,798 |  |  | $ | 189,277 |
Long-term warranty reserve |  |  | 27,873 |  |  |  | 23,482 |  |  |  | 27,873 |  |  |  | 23,482 |
|  | $ | 319,671 |  |  | $ | 212,759 |  |  | $ | 319,671 |  |  | $ | 212,759 |

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- Definition Current and noncurrent accrued liabilities. + References No definition available. + Details
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Namespace Prefix: | lrad_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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- Details
Name: | lrad_CurrentAndNoncurrentAccruedLiabilitiesTextBlockAbstract
Namespace Prefix: | lrad_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration