Related Party Transactions

12 Months Ended

Sep. 30, 2014

18.Related Party Transactions

The Company has a minority interest in Yamasato, Fujiwara, Higa & Associates, Inc. doing business as Aquila. The Company provides dosimetry parts to Aquila for their military contract. The sales to and purchases from Aquila are as follows for the fiscal years ended September 30:



(Dollars in Thousands)	2014		2013		2012
Sales to Aquila	$	6,056	$	7,720	$	-
Purchases from Aquila		890		243		-

Balance sheet items for the year ended September 30 were as follows:



(Dollars in Thousands)	2014		2013
Amounts in accounts receivable	$	3,799	$	3,250
Amounts in accounts payable	$	227	$	298

The Company has a 50% equity interest in Nagase-Landauer, Ltd. (“Nagase”), a radiation measurement company in Japan. The sales to and purchases from Nagase are as follows for the fiscal years ended September 30:



(Dollars in Thousands)	2014		2013		2012
Sales to Nagase	$	1,070	$	296	$	1,450
Purchases from Nagase		1,710		3,092		2,640

Balance sheet items for the year ended September 30 were as follows:



(Dollars in Thousands)	2014		2013
Amounts in accounts receivable	$	27	$	258
Amounts in accounts payable	$	60	$	187

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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