Income Taxes (Tables)

12 Months Ended

Sep. 30, 2013

Income Taxes [Abstract]

Provision For Income Taxes

			Year Ended September 30,
			2013				2012
Currently payable:
Federal	$		0		$		0
State		(	37,085	)		(	38,582	)
Deferred (credit)			0				0
	$	(	37,085	)	$	(	38,582	)

Reconciliation Of The Statutory Federal Income Tax Rate

			Year ended September 30,
		2013							2012
			Amount			%				Amount			%
Statutory tax rate	$	(	200,110	)	(	34.0	%)	$		12,654			34.0	%
State income tax net of:
Federal benefit		(	24,476	)	(	4.2	%)		(	25,464	)	(	68.4	%)
Research and experimentation
tax credits		(	20,276	)	(	3.4	%)		(	26,784	)	(	72	%)
Valuation allowance change			207,449			35.2	%			685			1.8	%
Permanent differences			328			0.1	%			327			0.9	%
	$	(	37,085	)	(	6.3	%)	$	(	38,582	)	(	103.7	%)

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

			2013				2012
Inventory	$		150,236		$		144,338
Accrued warranty			4,250				4,250
Accrued vacation			51,988				71,683
Accounts receivable			8,895				8,895
Valuation allowance		(	215,369	)		(	229,166	)
Net deferred tax assets
(liabilities) - current	$		0		$		0
Accelerated depreciation	$	(	83,245	)	$	(	55,691	)
Research and experimentation
tax credit carry forward			244,463				224,187
AMT credit carry forward			39,399				39,399
NOL carry forward			247,101				18,577
Valuation allowance		(	447,718	)		(	226,472	)
Net deferred tax assets
(liabilities) – noncurrent	$		0		$		0
Net deferred tax assets	$		0		$		0