Composition of Certain Financial Statement Captions (Tables)

12 Months Ended

Sep. 30, 2013

Notes to Financial Statements

Prepaids and other assets

	September 30,		September 30,
	2013		2012
Prepaid expenses and other current assets:
Note receivable	$	177,000	$	-
Inventory, net		149,000		-
Other assets		153,000		43,000
Prepaid legal expenses		82,000		16,000
	$	561,000	$	59,000

Property and equipment

	September 30, 2013			September 30, 2012
Property and equipment:
Engineering and production equipment	$	773,000		$	96,000
Furniture and fixtures		69,000			36,000
Leasehold improvements		70,000			27,000
Software		200,000			32,000
Less accumulated depreciation and amortization		(359,000	)		(70,000	)
	$	753,000		$	121,000

Accrued expenses

	September 30, 2013		September 30, 2012
Accrued expenses:
Salaries and wages	$	450,000	$	398,000
Vacation		65,000		209,000
Interest		1,490,000		534,000
Deferred compensation (current ESCP liability)		185,000		185,000
Professional fees		197,000		168,000
Accrued ESBP contribution		296,000		527,000
Other accrued expenses		383,000		182,000
	$	3,066,000	$	2,203,000