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Note 2 - Inventories

9 Months Ended

Jun. 30, 2012

2. Inventories

Inventories are valued at the lower of cost or market and consist of the following:

	June 30, 2012		Sept. 30, 2011		June 30, 2011

Components	$	968,712	$	1,145,278	$	1,298,682
Work-in-Process		537,914		515,885		517,717
Finished Product		247,948		302,780		306,723
	$	1,754,574	$	1,963,943	$	2,123,122

The above amounts are net of reserve for obsolete inventory in the amount of $845,415, $714,000 and $524,476 for the periods ended June 30, 2012, September 30, 2011 and June 30, 2011 respectively.

- 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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