Inventories

6 Months Ended

Mar. 31, 2016

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:

	March 31, 2016		September 30, 2015
Raw materials and stock parts	$	319,849	$	367,344
Work-in-process		18,695		19,884
Finished goods		43,266		60,279
	$	381,810	$	447,507

The Company’s reserve for obsolescence equaled $429,255 at March 31, 2016 and September 30, 2015. The Company provides for a valuation reserve for certain inventory that is deemed to be obsolete, of excess quantity or otherwise impaired.