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Note 5 - Fair Value Measurements (Tables) | 12 Months Ended
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Sep. 30, 2019
Notes Tables |
Fair Value, Assets Measured on Recurring Basis [Table Text Block] |
|  | September 30, 2019 |
|  | Cost Basis |  |  | Unrealized Gain |  |  | Fair Value |  |  | Cash Equivalents |  |  | Short-term Securities |  |  | Long-term Securities |
Level 1: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market funds |  | $ | 275,538 |  |  | $ | - |  |  | $ | 275,538 |  |  | $ | 275,538 |  |  | $ | - |  |  | $ | - |
Level 2: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Certificates of deposit |  |  | 971,592 |  |  |  | - |  |  |  | 971,592 |  |  |  | - |  |  |  | 499,000 |  |  |  | 472,592 |
Municipal securities |  |  | 240,463 |  |  |  | 205 |  |  |  | 240,668 |  |  |  | - |  |  |  | 80,336 |  |  |  | 160,332 |
Corporate bonds |  |  | 3,856,766 |  |  |  | 11,157 |  |  |  | 3,867,923 |  |  |  | - |  |  |  | 3,116,028 |  |  |  | 751,895 |
Subtotal |  |  | 5,068,821 |  |  |  | 11,362 |  |  |  | 5,080,183 |  |  |  | - |  |  |  | 3,695,364 |  |  |  | 1,384,819 |
Total |  | $ | 5,344,359 |  |  | $ | 11,362 |  |  | $ | 5,355,721 |  |  | $ | 275,538 |  |  | $ | 3,695,364 |  |  | $ | 1,384,819 |
|  | September 30, 2018 |
|  | Cost Basis |  |  | Unrealized Gain |  |  | Fair Value |  |  | Cash Equivalents |  |  | Short-term Securities |  |  | Long-term Securities |
Level 1: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market funds |  | $ | 410,393 |  |  | $ | - |  |  | $ | 410,393 |  |  | $ | 410,393 |  |  | $ | - |  |  | $ | - |
Level 2: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Certificates of deposit |  |  | 499,000 |  |  |  | - |  |  |  | 499,000 |  |  |  | - |  |  |  | - |  |  |  | 499,000 |
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 |
Fair Value Measurements, Nonrecurring [Table Text Block] |
|  | Fair Value Measurements at September 30, 2019 |
|  | 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 |  | $ | 1,142,814 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,142,814 |  |  | $ | - |
Goodwill |  | $ | 2,305,750 |  |  | $ | - |  |  | $ | - |  |  | $ | 2,305,750 |  |  | $ | - |
Patents |  | $ | 32,820 |  |  | $ | - |  |  | $ | - |  |  | $ | 32,820 |  |  | $ | - |
|  | 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 | )

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- 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 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=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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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=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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