. ACCRUED LIABILITIES AND OTHER LIABILITIES—NONCURRENT

Accrued liabilities consisted of the following:

	June 30,		September 30,
	2015		2014

Payroll and related	$	607,751	$	3,033,223
Warranty reserve		284,038		288,480
Deferred revenue		107,419		567,639
Accrued contract costs		98,517		197,034
Other		1,789		1,600
Total	$	1,099,514	$	4,087,976

Other liabilities - noncurrent consisted of the following:

Deferred rent	$	127,955	$	131,719
Extended warranty		16,733		25,831
Total	$	144,688	$	157,550

Payroll and related

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

Warranty Reserve

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

	Three month ended						Nine months ended
	June 30,						June 30,
	2015			2014			2015			2014
Beginning balance	$	327,236		$	260,208		$	314,311		$	212,759
Warranty provision		(20,954	)		64,369			19,720			147,887
Warranty settlements		(5,511	)		(4,906	)		(33,260	)		(40,975	)
Ending balance	$	300,771		$	319,671		$	300,771		$	319,671

	June 30,		September 30,		June 30,		September 30,
	2015		2014		2015		2014
Short-term warranty reserve	$	284,038	$	288,480	$	284,038	$	288,480
Long-term warranty reserve		16,733		25,831		16,733		25,831
Total warranty reserve	$	300,771	$	314,311	$	300,771	$	314,311

Deferred Revenue

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

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.