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Income Taxes: (Tables)
12 Months Ended
Sep. 30, 2012
Income Taxes:  
Schedule of components of income taxes

 

 

 
  For the Fiscal Year Ended September 30,  
 
  2012   2011   2010  

Current provision (benefit):

                   

Federal

  $ 46,792   $ 183,527   $ (33,770 )

State

    (9,476 )   (518 )   (64,243 )
               

Total current provision (benefit)

    37,316     183,009     (98,013 )
               

Deferred (benefit) provision:

                   

Federal

    (2,435,049 )        

State

    670     751     (11,081 )
               

Total deferred (benefit) provision

    (2,434,379 )   751     (11,081 )
               

Total current and deferred (benefit) provision

  $ (2,397,063 ) $ 183,760   $ (109,094 )
               
Schedule of reconciliation of the statutory federal rate to the Company's effective income tax rate

 

 

 
  For the Fiscal Year Ended September 30,  
 
  2012   2011   2010  

U.S. Federal statutory tax rate

    34.0 %   34.0 %   34.0 %

State income taxes, net of federal benefit

    6.5 %   (7.1 )%   13.8 %

Permanent items

    (1.8 )%   (0.4 )%   1.3 %

Research and development tax credits

    (3.6 )%   (27.5 )%   (20.7 )%

Valuation allowance

    (433.5 )%   14.2 %   (38.7 )%

Change in unrecognized tax benefits

    (13.5 )%   7.2 %   (6.8 )%
               

Effective income tax rate

    (411.9 )%   20.4 %   (17.1 )%
               

        

Schedule of deferred tax assets and liabilities

 

 

 
  As of September 30,  
 
  2012   2011  
 
  Current   Non Current   Current   Non Current  

Deferred tax assets:

                         

Deferred revenue

  $   $   $ 3,058   $  

Reserves and accruals

    1,514,711     240,390     1,677,183     238,179  

Research and development credits          

    80,000     774,318     80,000     848,669  

NOL carryforwards—state

        1,236,554         1,226,649  

Stock options

        614,087         503,978  

Other

        6,304         12,973  
                   

 

    1,594,711     2,871,653     1,760,241     2,830,448  

Less: Valuation allowance

    (6,549 )   (1,448,177 )   (1,307,517 )   (2,696,113 )
                   

Total deferred tax assets

    1,588,162     1,423,476     452,724     134,335  
                   

Deferred tax liabilities:

                         

Depreciation

        (705,587 )       (701,298 )

Other

            (14,089 )    
                   

Total deferred tax liabilities

        (705,587 )   (14,089 )   (701,298 )
                   

Net deferred tax asset (liability)

  $ 1,588,162   $ 717,889   $ 438,635   $ (566,963 )
                   

        

Schedule of reconciliation of beginning and ending balances of total amounts of gross unrecognized tax benefits

 

 

 
  For the Fiscal Year Ended September 30,  
 
  2012   2011   2010  

Balance at beginning of year

  $ 491,000   $ 425,000   $ 474,000  

Unrecognized tax benefits related to prior years

             

Unrecognized tax benefits related to current year

    12,000     67,000     34,000  

Settlements

             

Decrease in unrecognized tax benefits due to the lapse of applicable statute of limitations

    (100,000 )   (1,000 )   (83,000 )
               

Balance at end of year

  $ 403,000   $ 491,000   $ 425,000