Fair Values of Financial Instruments

9 Months Ended

Jun. 30, 2011

Fair Values of Financial Instruments [Abstract]

Fair Values of Financial Instruments

NOTE 12: Fair Values of Financial Instruments

     The carrying amounts reported in the balance sheets for cash and cash equivalents, receivables, refundable income taxes, accounts payable and accrued liabilities approximate their fair values due to the short maturity of these instruments. The fair value of the Company’s debt approximates its carrying amount, if any, due to the interest rates on the Company’s revolving line of credit being rates which are approximately equivalent to market rates for similar type debt based on the Company’s credit worthiness.