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Note 2 - Inventories

9 Months Ended

Jun. 30, 2013

2. Inventories

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

	June 30, 2013		Sept. 30, 2012		June 30, 2012

Components	$	889,080	$	1,061,957	$	968,712
Work-in-Process		530,575		451,733		537,914
Finished Product		164,156		221,080		247,948

	$	1,583,993	$	1,734,770	$	1,754,574

The above amounts are net of reserve for obsolete inventory in the amount of $919,676, $851,000 and $845,415 for the periods ended June 30, 2013, September 30, 2012 and June 30, 2012 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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