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Income Taxes Income Taxes (Tables)
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12 Months Ended |
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Sep. 30, 2012
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| Income Taxes [Abstract] |
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| Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
Unrecognized tax benefits activity for the years ended September 30, 2012, 2011 and 2010 is summarized below: | | | | | | | | | | | | | | | | 2012 |
| | 2011 |
| | 2010 |
| Beginning balance | | $ | 488,000 |
| | $ | 462,000 |
| | $ | 514,000 |
| Additions (reductions) based on tax positions related to prior years | | | | | | | 24,000 |
| | 26,000 |
| | (3,000 | ) | Additions (reductions) based on tax positions related to the current year | | | | | | | — |
| | — |
| | (49,000 | ) | Ending balance | | $ | 512,000 |
| | $ | 488,000 |
| | $ | 462,000 |
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| Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
The components of income tax expense (benefit) for the fiscal years indicated are as follows:
| | | | | | | | | | | | | | | | 2012 |
| | 2011 |
| | 2010 |
| Current: | | | | | | | Federal | | $ | — |
| | $ | (77,000 | ) | | $ | (57,000 | ) | State | | — |
| | — |
| | (1,000 | ) | Foreign | | 57,000 |
| | 75,000 |
| | (53,000 | ) | | | 57,000 |
| | (2,000 | ) | | (111,000 | ) | Deferred: | | | | | | | Federal | | — |
| | 1,855,000 |
| | (276,000 | ) | State | | — |
| | 159,000 |
| | (16,000 | ) | Foreign | | — |
| | 126,000 |
| | (90,000 | ) | | | — |
| | 2,140,000 |
| | (382,000 | ) | Total | | $ | 57,000 |
| | $ | 2,138,000 |
| | $ | (493,000 | ) |
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| Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
A reconciliation of the U.S statutory tax rate to the Company’s effective tax rate follows: | | | | | | | | | | | | | | | | | | | | | | | | | 2012 | | 2011 | | 2010 | | | Amount | | Percent | | Amount | | Percent | | Amount | | Percent | U.S. statutory tax | | $ | (450,000 | ) | | (34.0 | )% | | $ | (3,169,000 | ) | | (34.0 | )% | | $ | (593,000 | ) | | (34.0 | )% | Increase in valuation allowance | | 432,000 |
| | 32.6 |
| | 5,314,000 |
| | 57.0 |
| | 36,000 |
| | 2.1 |
| Foreign tax rate differences | | 62,000 |
| | 4.7 |
| | 94,000 |
| | 1.0 |
| | 82,000 |
| | 4.7 |
| Permanent differences | | 84,000 |
| | 6.3 |
| | 72,000 |
| | 0.8 |
| | 71,000 |
| | 4.1 |
| State tax, net of federal benefit | | (16,000 | ) | | (1.2 | ) | | (232,000 | ) | | (2.5 | ) | | (16,000 | ) | | (1.0 | ) | Other, net | | (55,000 | ) | | (4.1 | ) | | 59,000 |
| | 0.6 |
| | (73,000 | ) | | (4.2 | ) | Effective tax rate | | $ | 57,000 |
| | 4.3 | % | | $ | 2,138,000 |
| | 22.9 | % | | $ | (493,000 | ) | | (28.3 | )% |
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| Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
The tax effects of temporary differences that give rise to deferred tax assets and liabilities at September 30, 2012 and 2011 are presented below:
| | | | | | | | | | | | 2012 |
| | 2011 |
| Deferred tax assets: | | | | | Inventories | | $ | 41,000 |
| | $ | 118,000 |
| Accrued compensation | | 450,000 |
| | 458,000 |
| Warranty accrual | | 148,000 |
| | 149,000 |
| Depreciation | | 507,000 |
| | 421,000 |
| Allowance for doubtful accounts receivable | | 341,000 |
| | 381,000 |
| Unearned revenue | | 224,000 |
| | 270,000 |
| U.S. net operating loss carryforwards | | 3,043,000 |
| | 2,769,000 |
| Foreign net operating loss carryforwards | | 915,000 |
| | 838,000 |
| Foreign tax credits | | 222,000 |
| | 165,000 |
| Other | | 286,000 |
| | 221,000 |
| Gross deferred tax assets | | 6,177,000 |
| | 5,790,000 |
| Deferred tax liabilities: | | | | | Other | | 48,000 |
| | 93,000 |
| Gross deferred tax liabilities | | 48,000 |
| | 93,000 |
| Total deferred tax assets and liabilities | | 6,129,000 |
| | 5,697,000 |
| Less valuation allowance | | (6,129,000 | ) | | (5,697,000 | ) | Net deferred tax assets and liabilities | | $ | — |
| | $ | — |
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