. ACCRUED LIABILITIES AND OTHER LIABILITIES—NONCURRENT

Accrued liabilities consisted of the following:

	March 31,		September 30,
	2015		2014

Payroll and related	$	683,941	$	3,033,223
Accrued contract costs		394,068		197,034
Warranty reserve		310,258		288,480
Deferred revenue		103,005		567,639
Other		3,640		1,600
Total	$	1,494,912	$	4,087,976

Other liabilities - noncurrent consisted of the following:

Deferred rent	$	129,210	$	131,719
Extended warranty		16,978		25,831
Total	$	146,188	$	157,550

Payroll and related

Payroll and related consists primarily of accrued bonus and related taxes, vacation and outside commissions.

Accrued contract costs

We have contracted with a third party service provider to administer the required services under the terms of a repair and maintenance agreement with a foreign military. This payment is made in arrears each year.

Warranty Reserve

Changes in the warranty reserve and extended warranty were as follows:

	Three month ended						Six months ended
	March 31,						March 31,
	2015			2014			2015			2014
Beginning balance	$	325,107		$	215,758		$	314,311		$	212,759
Warranty provision		21,476			69,157			40,674			83,518
Warranty settlements		(19,347	)		(24,707	)		(27,749	)		(36,069	)
Ending balance	$	327,236		$	260,208		$	327,236		$	260,208

	March 31,		September 30,		March 31,		September 30,
	2015		2014		2015		2014
Short-term warranty reserve	$	310,258	$	288,480	$	310,258	$	288,480
Long-term warranty reserve		16,978		25,831		16,978		25,831
Total warranty reserve	$	327,236	$	314,311	$	327,236	$	314,311

Deferred Revenue

Deferred revenue consists primarily of prepayments from customers in advance of product shipment.