Trade Accounts and Other Non-Trade Receivables

9 Months Ended

Jun. 30, 2011

Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]

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

Note 2. Trade Accounts and Other Non-Trade Receivables

Trade receivables consist of:

· Trade receivables from sales to customers

· Allowances, consisting of sales and bad debt

Other non trade receivables consist of:

· Receivables pertaining to component parts purchased from the Company at cost by the Company’s contract manufacturers which are excluded from sales

· General services tax (GST) and value added tax (VAT) reclaimable on goods purchased by the Company’s Asian and European locations

· Other minor non-trade receivables

Trade receivables and other non-trade receivables as of June 30, 2011 and September 30, 2010 consisted of:

	June 30,			September 30,
	2011			2010
Trade receivables	$	7,093,643		$	9,123,726
Allowance for doubtful accounts		(383,773	)		(383,773	)
Sales reserve		(3,968,196	)		(4,336,759	)
Net trade receivables	$	2,741,674		$	4,403,194
Receivable from contract manufacturers	$	650,189		$	1,846,949
GST and VAT taxes receivables		205,819			439,745
Other		68,672			69,140
Total other non trade receivables	$	924,680		$	2,355,834