Accrued Liabilities and Other Liabilities-Noncurrent

9 Months Ended

Jun. 30, 2012

Accrued Liabilities and Other Liabilities-Noncurrent [Abstract]

ACCRUED LIABILITIES AND OTHER LIABILITIES-NONCURRENT

9. ACCRUED LIABILITIES AND OTHER LIABILITIES—NONCURRENT

Accrued liabilities consisted of the following:

	June 30, 2012		September 30, 2011
Payroll and related	$	265,009	$	2,628,210
Warranty reserve		169,907		265,658
Customer deposits		10		4,543
Deferred revenue		23,719		800
Other		98,515		—
Total	$	557,160	$	2,899,211
Other liabilities—noncurrent consisted of the following:
Deferred revenue—noncurrent	$	270,141	$	270,141
Extended warranty		51,270		6,603
Total	$	321,411	$	276,744

The other current liabilities consists of accrued expenses for contracted services to fulfill the repair and maintenance agreement obligations required under the contract with the foreign military for units sold last year. Payment to the service provider will be made annually upon completion of each year of services. These services are being recorded in cost of revenues to correspond with the revenues for these services.

Deferred Revenue

Deferred revenue at June 30, 2012 and September 30, 2011 included $270,559 and $270,941, respectively, collected from a license agreement in advance of recognized revenue, and $23,301 and $0 of customer prepayments, respectively.

Warranty Reserve

Changes in the warranty reserve during the three and nine months ended June 30, 2012 and 2011 were as follows:

	Three month ended June 30,						Nine months ended June 30,
	2012			2011			2012			2011
Beginning balance	$	217,240		$	331,702		$	272,261		$	245,106
Warranty provision		8,122			(1,138	)		(31,885	)		109,900
Warranty settlements		(4,185	)		(8,541	)		(19,199	)		(32,983	)
Ending balance	$	221,177		$	322,023		$	221,177		$	322,023
Short-term warranty reserve		169,907			314,092		$	169,907		$	314,092
Long-term warranty reserve		51,270			7,931			51,270			7,931
	$	221,177		$	322,023		$	221,177		$	322,023