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Accrued Expenses
12 Months Ended
Sep. 30, 2012
Accrued Expenses [Abstract]  
Accrued Expenses [Text Block]

7. Accrued Expenses

 

Accrued expenses are for costs incurred for goods and services which are based on estimates, charged as incurred to operations as period costs, and for which no invoice has been rendered. Included in accrued expenses are accruals for product costs of $8,943,687 and $7,818,624 as of September 30, 2012 and 2011, respectively; accruals for sales costs relating to a sales rebate program of $1,773,589 and $1,516,987 as of September 30, 2012 and 2011, respectively; accruals for freight and duty expenses of $979,712 and $991,616 as of September 30, 2012 and 2011, respectively; accruals for compensation costs of $207,683 and $289,031 as of September 30, 2012 and 2011, respectively; accruals for warranty repair costs of $110,878 and $120,286 as of September 30, 2012 and 2011, respectively, accruals for advertising and marketing costs of $200,367 and $221,618 as of September 30, 2012 and 2011, respectively and severance accruals of $392,843 and $459,733 as of September 30, 2012 and 2011, respectively.