XML 111 R10.htm IDEA: XBRL DOCUMENT v2.4.0.8

Inventories

6 Months Ended

Mar. 31, 2014

Inventories [Text Block]

4. Inventories

Inventories as of September 30, 2013 and March 31, 2014 consisted of the following:

		September 30, 2013			March 31, 2014
Raw materials	$	9,732,211		$	7,217,310
Work-in-progress		9,220,019			9,841,108
Finished goods		38,322,957			25,545,910
	$	57,275,187		$	42,604,328

During the three months ended March 31, 2013 and 2014, obsolete inventory write-downs to lower of cost or market of $6,520,619 and $1,008,589, respectively, were charged to cost of revenues.

During the six months ended March 31, 2013 and 2014, obsolete inventory write-downs to lower of cost or market of $25,795,764 and $5,647,009, respectively, were charged to cost of revenues.

X

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.6)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 6

-Subparagraph a, b, c

-Article 5

+ Details

Name:	us-gaap_InventoryDisclosureTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration