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Trade Accounts and Other Non-Trade Receivables
9 Months Ended
Jun. 30, 2013
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 June 30, 2013 and September 30, 2012 consisted of: 
 
 
 
June 30,
 
September 30,
 
 
 
2013
 
2012
 
Trade receivables
 
$
3,975,540
 
$
6,319,544
 
Allowance for doubtful accounts
 
 
(102,123)
 
 
(352,123)
 
Sales reserve
 
 
(2,058,403)
 
 
(3,349,340)
 
Net trade receivables
 
 
1,815,014
 
$
2,618,081
 
Receivable from contract manufacturers
 
 
1,857,848
 
$
1,649,444
 
GST and VAT tax receivables
 
 
542,876
 
 
287,446
 
Other
 
 
54,389
 
 
58,764
 
Total other non trade receivables
 
$
2,455,113
 
$
1,995,654