Income Taxes (Tables)

12 Months Ended

Sep. 30, 2012

Income Taxes [Abstract]

Provision For Income Taxes

			Year Ended September 30,
			2012				2011
Currently payable:
Federal	$		0		$		13,030
State		(	38,582	)		(	40,402	)
Deferred (credit)			0				0
	$	(	38,582	)	$	(	27,372	)

Reconciliation Of The Statutory Federal Income Tax Rate

			Year ended September 30,
		2012							2011
			Amount			%				Amount			%
Statutory tax rate	$		12,654			34.0	%	$		73,285			34.0	%
State income tax net of:
Federal benefit		(	25,464	)	(	68.4	%)		(	26,665	)	(	12.4	%)
Research and experimentation
tax credits		(	26,784	)	(	72.0	%)		(	27,865	)	(	12.9	%)
Federal graduated
rate differential			0			0.0	%		(	10,152	)	(	4.7	%)
Valuation allowance change			685			1.8	%		(	114,754	)	(	53.2	%)
NOL true up			0			0.0	%			78,577			36.5	%
Permanent differences			327			0.9	%			202			0.0	%
	$	(	38,582	)	(	103.7	%)	$	(	27,372	)	(	12.7	%)

Temporary Differences Which Give Rise To Deferred Tax Assets And (Liabilities)

			2012				2011
Inventory	$		144,338		$		139,354
Accrued warranty			4,250				4,250
Accrued vacation			71,683				98,286
Accounts receivable			8,895				8,895
Valuation allowance		(	229,166	)		(	250,785	)
Net deferred tax assets
(liabilities) - current	$		0		$		0
Accelerated depreciation	$	(	55,691	)	$	(	32,634	)
Research and experimentation
tax credit carry forward			224,187				197,403
AMT credit carry forward			39,399				39,399
NOL carry forward			18,577				0
Valuation allowance		(	226,472	)		(	204,168	)
Net deferred tax assets
(liabilities) – noncurrent	$		0		$		0
Net deferred tax assets	$		0		$		0