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7. INCOME TAXES (Tables)

12 Months Ended

Jun. 30, 2013

Income Tax Disclosure [Abstract]

Schedule of Income tax provision from continuing operations

		Year  Ended June 30,
		2013				2012
Current income tax expense (benefit):
Federal		$	31,045			$	(18,923	)
State			4,103				(1,034,425	)
			35,148				(1,053,348	)
Deferred income tax expense (benefit):
Federal			261,441				143,007
State			(185	)			(8,668	)
Foreign			(127,596	)			(294,782	)
			133,660				(160,443	)
Provision (benefit) for income taxes		$	168,808			$	(1,213,791	)

Schedule of effective income tax rate

		Year Ended June 30,
		2013				2012
Federal tax provision (benefit), at statutory rate of 34%		$	(41,500	)		$	(725,457	)
State tax, net of federal tax benefit			2,585				(688,440	)
Nondeductible expenses			47,535				66,692
R&D credits			(84,293	)			(20,125	)
Uncertain tax position			25,905				(67,336	)
Foreign rate difference			209,019				376,453
Other			9,557				(155,578	)
Provision (benefit) for income taxes		$	168,808			$	(1,213,791	)

Schedule of Deferred income taxes

		June 30, 2013				June 30, 2012
Deferred tax asset:
Net operating losses		$	1,602,235			$	1,680,163
State tax			436				(2,586	)
Intangibles			(142,720	)			(193,870	)
Other, net			41,506				54,262
Total deferred tax assets			1,501,457				1,537,969
Less valuation allowance			–				–
Net deferred tax asset		$	1,501,457			$	1,537,969

Schedule of unrecognized tax benefits

Balance as of June 30, 2011			94,177
Gross increase or (decrease)			6,095
Reversal of reserve on unrecognized tax benefits			(73,431	)
Balance as of June 30, 2012		$	26,841
Gross increase or (decrease)			25,905
Reversal of reserve on unrecognized tax benefits			–
Balance as of June 30, 2013		$	52,746

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

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Tabular disclosure of the change in unrecognized tax benefits, excluding amounts pertaining to examined tax returns.

+ References

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-Topic 740

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