Inventories

9 Months Ended

Jun. 30, 2015

Inventory Disclosure [Abstract]

Inventories

Note 3. Inventories

Inventories are stated at the lower of cost determined on the first-in, first-out method or market.

Inventories net of reserve for obsolescence consisted of the following:

	June 30, 2015		September 30, 2014
Raw materials and stock parts	$	409,281	$	334,891
Work-in-process		23,062		46,292
Finished goods		78,815		92,656
	$	511,158	$	473,839

The Company's reserve for obsolescence equaled $413,447 at June 30, 2015 and September 30, 2014. The Company provides for a valuation reserve for certain inventory that is deemed to be obsolete, of excess quantity or otherwise impaired.