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Billings in Excess of Costs
9 Months Ended
Jun. 30, 2011
Contractors [Abstract]  
Long-term Contracts or Programs Disclosure [Text Block]
Note 3 – Billings in Excess of Costs

Billings in excess of costs, or costs in excess of billings, relates to research and development contracts and consists of billings at provisional contract rates compared to actual costs plus fees.