Inventories (Details) (USD $)	Dec. 31, 2012	Sep. 30, 2012
Component parts	$ 3,983,332	$ 3,412,673
Finished goods	3,844,743	3,563,284
Subtotal	7,828,075	6,975,957
Reserve for anticipated sales returns at cost	2,558,189	2,521,899
Total	$ 10,386,264	$ 9,497,856

The amount of the valuation account as of the balance sheet date which reduces the carrying amount of inventory to net realizable value; takes into consideration such factors as market value, excessive quantities based on expected sales, technological obsolescence, and shrinkage. May also provide for estimated product returns or price concessions pertaining to product cost.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Research Bulletin (ARB)

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

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Reference 4: http://www.xbrl.org/2003/role/presentationRef

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Reference 7: http://www.xbrl.org/2003/role/presentationRef

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+ Details