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

12 Months Ended

Jun. 30, 2014

Tables/Schedules

Schedule of Deferred Tax Assets and Liabilities

			2014	2013
Net deferred income tax assets – current:
	Inventory capitalization for income tax purposes	$	68,748	72,058
	Inventory reserve		130,788	127,732
	Warranty reserve		61,524	69,477
	Accrued product liability		20,970	23,228
	Allowance for doubtful accounts		126,889	96,606
Total deferred income tax assets – current		$	408,919	389,101

			2014	2013
Net deferred income tax assets (liabilities) – non-current:
	Property and equipment, principally due to differences in depreciation	$	(255,835)	(262,726)
	Research and development credit carryover		370,757	383,226
	Other intangibles		(91,822)	(109,231)
	Operating loss carry forwards		280,544	186,172
Total deferred income tax assets (liabilities) – non-current		$	303,644	197,441