Trade Accounts and Other Non-Trade Receivables

3 Months Ended

Dec. 31, 2012

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

Financing Receivables [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 December 31, 2012 and September 30, 2012 consisted of:

	December 31,			September 30,
	2012			2012
Trade receivables	$	8,896,809		$	6,319,544
Allowance for doubtful accounts		(102,123	)		(352,123	)
Sales reserve		(3,401,183	)		(3,349,340	)
Net trade receivables	$	5,393,503		$	2,618,081
Receivable from contract manufacturers		3,211,331		$	1,649,444
GST and VAT taxes receivables		361,230			287,446
Other		62,919			58,764
Total other non trade receivables	$	3,635,480		$	1,995,654