Accrued Expenses

12 Months Ended

Sep. 30, 2014

Payables and Accruals [Abstract]

Accrued Expenses

NOTE 5 - ACCRUED EXPENSES

Accrued expenses consist of the following:

	September 30,
	2014		2013
Payroll and related accruals	$	974,000	$	1,061,000
Warranty and related accruals		368,000		373,000
Professional fees		84,000		280,000
Accrued income taxes payable		—		760,000
Other		263,000		336,000
Accrued expenses	$	1,689,000	$	2,810,000

Other accrued expenses in fiscal 2013 included the estimated advertising costs associated with ConExpo. During fiscal 2013, the Company reduced its estimated advertising expenses for the 2014 ConExpo show by $750,000, as management deemed it prudent to curtail such expenditures due to the current condition of the highway construction industry.