Note 3. Trade Accounts Receivable and Allowance for Doubtful Accounts

12 Months Ended

Sep. 30, 2011

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

3. Trade Accounts Receivable and Allowance for Doubtful Accounts

Trade accounts receivable represents sales made to customers on credit. An allowance for doubtful accounts is maintained based upon estimated losses resulting from the inability of customers to make payments for goods and services.  Trade accounts receivable, net of the allowance for doubtful accounts are as follows:

	September 30,
	2011			2010
Trade receivables	$	5,898		$	7,073
Less: allowance for doubtful accounts		(39	)		(17	)
	$	5,859		$	7,056

As of September 30, 2010, Telular had a trade receivable balance outstanding past due of $3,781 from SmartLogix. This receivable balance became part of the consideration for the purchase of the SMARTank business line (see Note 21).