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Note 5 - Fair Value Measurements (Tables)

12 Months Ended

Sep. 30, 2018

Notes Tables

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

		September 30, 2018
						Unrealized				Fair				Cash				Short-term				Long-term
		Cost Basis				Losses				Value				Equivalents				Securities				Securities
Level 1:
Money Market Funds		$	410,393			$	-			$	410,393			$	410,393			$	-			$	-
Level 2:
Certificates of deposit			499,000				-				499,000				-				-				499,000
Municipal securities			-				-				-				-				-				-
Corporate bonds			4,302,661				(8,945	)			4,293,716				-				3,592,175				701,541
Subtotal			4,801,661				(8,945	)			4,792,716				-				3,592,175				1,200,541
Total		$	5,212,054			$	(8,945	)		$	5,203,109			$	410,393			$	3,592,175			$	1,200,541

		September 30, 2017
										Fair				Cash				Short-term				Long-term
		Cost Basis				Losses				Value				Equivalents				Securities				Securities
Level 1:
Money Market Funds		$	55,257			$	-			$	55,257			$	55,257			$	-			$	-
Level 2:
Certificates of deposit			2,436,647				-				2,436,647				-				1,937,647				499,000
Municipal securities			25,315				(12	)			25,303				-				25,303				-
Corporate bonds			2,609,973				(1,257	)			2,608,716				-				2,396,592				212,124
Subtotal			5,071,935				(1,269	)			5,070,666				-				4,359,542				711,124
Total		$	5,127,192			$	(1,269	)		$	5,125,923			$	55,257			$	4,359,542			$	711,124

Fair Value Measurements, Nonrecurring [Table Text Block]

						Fair Value Measurements at September 30, 2018
		Carrying Value				Active Markets for Identifiable Assets (Level 1)				Observable Inputs (Level 2)				Unobservable Inputs (Level 3)				Non-Cash Impairment Loss
Intangible assets from Genasys acquisition (a)		$	1,520,006			$	-			$	-			$	1,520,006			$	-
Goodwill from Genasys acquisition (b)		$	2,445,990			$	-			$	-			$	2,445,990			$	-
Patents (c)		$	37,340			$	-			$	-			$	37,340			$	(11,133	)

						Fair Value Measurements at September 30, 2017
		Carrying Value				Active Markets for Identifiable Assets (Level 1)				Observable Inputs (Level 2)				Unobservable Inputs (Level 3)				Non-Cash Impairment Loss
Patents		$	55,689			$	-			$	-			$	55,689			$	-

X

- Definition

Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3).

+ References

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- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258

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-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258

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