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Inventories

12 Months Ended

Sep. 30, 2013

2. INVENTORIES

Inventories net of provision for obsolescence consisted of the following:


		September 30
		2013		2012

Raw materials and stock parts	$	432,871	$	455,000
Work-in-process		24,137		13,554
Finished goods		109,492		60,521

	$	566,500	$	529,075

The Company's reserve for obsolescence equaled $400,664 at September 30, 2013 and $408,340 at September 30, 2012.

- 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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