(9) Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Tables)

12 Months Ended

Jun. 30, 2013

Tables/Schedules

Schedule of Deferred Tax Assets and Liabilities

			2013	2012
Net deferred income tax assets – current:
	Inventory capitalization for income tax purposes	$	72,058	75,127
	Inventory reserve		127,732	114,270
	Warranty reserve		69,477	70,590
	Accrued product liability		23,228	29,835
	Allowance for doubtful accounts		96,606	78,526
Total net deferred income tax assets – current		$	389,101	368,348

			2013	2012
Net deferred income tax assets (liabilities) – non-current:
	Property and equipment, principally due to differences in depreciation	$	(262,726)	(268,839)
	Research and development credit carryover		383,226	328,927
	Other intangibles		(109,231)	(126,640)
	Operating loss carry forwards		186,172	197,992
Total net deferred income tax assets (liabilities) – non-current		$	197,441	131,440