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Inventories

12 Months Ended

Sep. 30, 2014

Note 4 – Inventories

Inventories, net of reserves, at September 30, 2014 and 2013 consisted of the following:

	2014		2013
Raw Materials	$	1,805,000	$	2,133,000
Work-in-Process		858,000		704,000
Finished Goods		291,000		303,000
	$	2,954,000	$	3,140,000

- 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.

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