Property, Plant and Equipment

12 Months Ended

Sep. 30, 2014

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

Note 5 - Property, Plant and Equipment

Property, plant and equipment at September 30, 2014 and 2013 consist of the following:

	2014		2013
Land	$	187,000	$	186,000
Building and improvements		3,131,000		3,410,000
Machinery and equipment		9,771,000		7,702,000
Office furniture and fixtures		896,000		852,000
Transportation equipment		53,000		53,000
		14,038,000		12,203,000
Less accumulated depreciation		(7,520,000)		(7,429,000)
	$	6,518,000	$	4,774,000

Depreciation expense for the years ended September 30, 2014 and 2013 was $948,000 and $1,104,000.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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