Document And Entity Information

Document And Entity Information (USD $)	12 Months Ended
Document And Entity Information (USD $)	Sep. 30, 2014	Nov. 14, 2014	Mar. 31, 2014
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Sep. 30, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY
Entity Filer Category	Smaller Reporting Company
Entity Registrant Name	MICROWAVE FILTER CO INC /NY/
Entity Central Index Key	0000716688
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding		2,583,507
Entity Public Float			$ 1,643,008
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes

Consolidated Balance Sheets

Consolidated Balance Sheets (USD $)	Sep. 30, 2014	Sep. 30, 2013
Current Assets:
Cash and cash equivalents	$ 1,081,567	$ 939,959
Accounts receivable-trade, net of allowance for doubtful accounts of $4,000 and $26,000	377,473	201,163
Federal and state income tax recoverable	0	37,085
Inventories, net of obsolete inventory reserve of $413,447 and $400,664	473,839	566,500
Prepaid expenses and other current assets	89,721	98,973
Total current assets	2,022,600	1,843,680
Property, plant and equipment, net	474,694	580,750
Total Assets	2,497,294	2,424,430
Current liabilities:
Accounts payable	73,293	68,632
Customer deposits	32,431	16,362
Accrued payroll and related expenses	50,234	46,453
Accrued compensated absences	148,903	94,272
Notes Payable - Short Term	42,593	40,697
Other current liabilities	31,954	35,199
Total current liabilities	379,408	301,615
Notes Payable - Long Term	410,178	452,771
Total other liabilities	410,178	452,771
Total liabilities	789,586	754,386
Stockholders' Equity:
Common stock, $.10 par value. Authorized 5,000,000 shares Issued 4,324,140 shares in 2014 and 2013, Outstanding 2,583,507 in 2014 and 2,585,086 in 2013	432,414	432,414
Additional paid-in capital	3,248,706	3,248,706
Retained earnings	(280,893)	(319,460)
Common stock in treasury, at cost, 1,740,633 shares in 2014 and 1,739,054 shares in 2013	(1,692,519)	(1,691,616)
Total stockholders' equity	1,707,708	1,670,044
Total Liabilities and Stockholders' Equity	$ 2,497,294	$ 2,424,430

Consolidated Balance Sheets (Parenthetical)

Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Consolidated Balance Sheets [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 4,000	$ 26,000
Inventories, obsolete inventory reserve	$ 413,447	$ 400,664
Common stock, par value	$ 0.10	$ 0.10
Common stock, shares authorized	5,000,000	5,000,000
Common stock, shares, issued	4,324,140	4,324,140
Common stock, shares, outstanding	2,583,507	2,585,086
Treasury stock, shares	1,740,633	1,739,054

- Definition

Amount of valuation reserve for inventory.

+ References+ Details

Consolidated Statements Of Operations

Consolidated Statements Of Operations (USD $)	12 Months Ended
Consolidated Statements Of Operations (USD $)	Sep. 30, 2014	Sep. 30, 2013
Consolidated Statements Of Operations [Abstract]
Net sales	$ 3,627,445	$ 2,872,491
Cost of goods sold	2,132,116	1,935,792
Gross profit	1,495,329	936,699
Selling, general and administrative expenses	1,449,498	1,526,122
Income (loss) from operations	45,831	(589,423)
Non-operating Income (Expense)
Interest income	2,005	1,826
Interest expense	(21,524)	(5,590)
Miscellaneous	8,658	4,629
Income (Loss) before income taxes	34,970	(588,558)
Benefit from income taxes	(3,597)	(37,085)
Net Income (Loss)	$ 38,567	$ (551,473)
Per share data:
Basic and Diluted Earnings (Loss) Per Common Share	$ 0.01	$ (0.21)
Shares used in computing net earnings (loss) per share:
Basic and diluted	2,584,564	2,585,204

Consolidated Statements Of Stockholders' Equity

Consolidated Statements Of Stockholders' Equity (USD $)	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Total
Balance at Sep. 30, 2012	$ 432,414	$ 3,248,706	$ 232,013	$ (1,691,472)	$ 2,221,661
Balance, shares at Sep. 30, 2012	4,324,140			1,738,819
Net income (loss)			(551,473)		(551,473)
Purchase of treasury stock, value				(144)	(144)
Purchase of treasury stock, shares				235
Balance at Sep. 30, 2013	432,414	3,248,706	(319,460)	(1,691,616)	1,670,044
Balance, shares at Sep. 30, 2013	4,324,140			1,739,054
Net income (loss)			38,567		38,567
Purchase of treasury stock, value				(903)	(903)
Purchase of treasury stock, shares				1,579
Balance at Sep. 30, 2014	$ 432,414	$ 3,248,706	$ (280,893)	$ (1,692,519)	$ 1,707,708
Balance, shares at Sep. 30, 2014	4,324,140			1,740,633

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

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+ Details

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References+ Details

Consolidated Statements Of Cash Flows

Consolidated Statements Of Cash Flows (USD $)	12 Months Ended
Consolidated Statements Of Cash Flows (USD $)	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:
Net income (loss)	$ 38,567	$ (551,473)
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation	132,055	166,120
Provision for doubtful accounts	(21,950)	0
Inventory obsolescence provision	12,783	(7,675)
Changes in assets and liabilities:
Accounts receivable-trade	(154,360)	62,222
Federal and state income tax recoverable	37,085	(37,085)
Inventories	79,878	(29,750)
Prepaid and other current assets	9,252	12,369
Accounts payable and customer deposits	20,730	(37,894)
Accrued payroll, compensated absences and related expenses	58,412	(82,762)
Other current liabilities	(3,245)	3,891
Net cash provided by (used in) operating activities	209,207	(502,037)
Cash flows from investing activities:
Capital expenditures	(25,999)	(74,345)
Net cash used in investing activities	(25,999)	(74,345)
Cash flows from financing activities:
Proceeds from note payable	0	493,468
Repayment of note payable	(40,697)	0
Purchase of treasury stock	(903)	(144)
Net cash (used in) provided by financing activities	(41,600)	493,324
Net increase (decrease) in cash and cash equivalents	141,608	(83,058)
Cash and cash equivalents at beginning of year	939,959	1,023,017
Cash and cash equivalents at end of year	1,081,567	939,959
Supplemental disclosures of cash flows:
Cash paid during the year for: Interest	21,667	3,862
Cash paid during the year for: Income taxes	$ 0	$ 0

Summary Of Significant Accounting Policies

Summary Of Significant Accounting Policies	12 Months Ended
Summary Of Significant Accounting Policies	Sep. 30, 2014
Summary Of Significant Accounting Policies [Abstract]
Summary Of Significant Accounting Policies	1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Nature of Business Microwave Filter Company, Inc. operates primarily in the United States and principally in one industry. The Company extends credit to business customers based upon ongoing credit evaluations. Microwave Filter Company, Inc. (MFC) designs, develops, manufactures and sells electronic filters, both for radio and microwave frequencies, to help process signal distribution and to prevent unwanted signals from disrupting transmit or receive operations. Markets served include cable television, television and radio broadcast, satellite broadcast, mobile radio, commercial communications and defense electronics. Niagara Scientific, Inc. (NSI), a wholly owned subsidiary, custom designs case packing machines to automatically pack products into shipping cases. Customers are processors of food and other commodity products with a need to reduce labor cost with a modest investment and quick payback. For the last three years, NSI's sales have consisted of spare parts orders. b. Basis of Consolidation The consolidated financial statements include the accounts of Microwave Filter Company, Inc. (MFC) and its wholly-owned subsidiaries, Niagara Scientific, Inc. (NSI) and Microwave Filter International, LTD. (MFI) (dormant); located in Syracuse, New York. All significant intercompany balances and transactions have been eliminated in consolidation. c. Revenue Recognition The Company recognizes revenue at the time products are shipped to customers and title and risk of loss have passed to the customer. The Company is not required to install any of its products. Payments received from customers in advance of products shipped are recorded as customer deposits until earned. d. Cash and Cash Equivalents The Company's financial instruments that are exposed to concentrations of credit risk consist primarily of cash and accounts receivable. The Company's cash is held at federally insured institutions and balances may periodically exceed insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk with respect to cash. The Company also routinely assesses the financial strength of its customers and, as a consequence, believes that its trade accounts receivable credit risk exposure is limited. e. Investments Investments generally consist of commercial paper, government backed obligations and other guaranteed commercial debt that have an original maturity of more than three months and a remaining maturity of less than one year. Investments are carried at cost which approximates market. The Company's policy is to hold investments until maturity. The Company's practice is to invest cash with financial institutions that have acceptable credit ratings. f. Trade Accounts Receivable and Allowance for Doubtful Accounts Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company's best estimate of the amount of probable credit losses in the Company's existing accounts receivable. The Company reviews its allowance for doubtful accounts monthly. Past due balances over 90 days are reviewed individually for collectibility. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company does not have any off-balance-sheet credit exposure related to its customers. g. Inventories and Reserve for Obsolescence Inventories are stated at the lower of cost determined on the first-in, first-out method or market. The Company records a reserve for obsolete or excess inventory. The Company considers inventory quantities greater than a one-year supply based on current year activity as well as any additional specifically identified inventory to be excess. The Company also provides for the total value of inventories that are determined to be obsolete based on criteria such as customer demand and changing technologies. h. Research and Development Costs in connection with research and development, which amount to $335,348 and $311,935 for the fiscal years 2014 and 2013, respectively, are charged to operations as incurred. i. Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation is provided using the straight-line method over the estimated useful lives of the respective assets. Buildings and building improvements are depreciated over an estimated service life of 20 to 30 years. Machinery and equipment are depreciated over an estimated useful life of 3 to 10 years. Office equipment and fixtures are depreciated over an estimated useful life of 3 to 10 years. At the time of sale or retirement, the cost and accumulated depreciation are removed from the respective accounts and the resulting gain or loss is recognized in income. j. Income Taxes The Company accounts for income taxes under FASB ASC 740-10 (Prior Authoritative Literature: Statement of Financial Accounting Standards (SFAS) No. 109, Accounting for Income Taxes). Deferred tax assets and liabilities are based on the difference between the financial statement and tax basis of assets and liabilities as measured by the enacted tax rates which are anticipated to be in effect when these differences reverse. The deferred tax provision is the result of the net change in the deferred tax assets and liabilities. A valuation allowance is established when it is necessary to reduce deferred tax assets to amounts expected to be realized. The Company has provided a full valuation allowance against its deferred tax assets. The Company adopted FASB ASC 740-10 (Prior Authoritative Literature: FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes - An Interpretation of FASB Statement No. 109 (FIN 48) as of October 1, 2007. FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax position taken or expected to be taken on a tax return. Additionally, it provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. K. Earnings Per Share The Company presents basic earnings per share ("EPS"), computed based on the weighted average number of common shares outstanding for the period, and when applicable diluted EPS, which gives the effect to all dilutive potential shares outstanding (i.e. options) during the period after restatement for any stock dividends. Income (loss) used in the EPS calculation is net income (loss) for each year. There were no dilutive potential shares outstanding for the years ended September 30, 2014 and 2013. l. Fair Value of Financial Instruments The carrying values of the Company cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of those instruments. The Company currently does not trade in or utilize derivative financial instruments. m. Miscellaneous Non-operating Income Miscellaneous non-operating income generally consists of sales of scrap material, stock transfer fees, the forfeiture of non-refundable deposits and other incidental items. n. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. Estimates also affect the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. o. Warranty Costs The Company established a warranty reserve which provides for the estimated cost of product returns based upon historical experience and any known conditions or circumstances. Our warranty obligation is affected by product that does not meet specifications and performance requirements and any related costs of addressing such matters. Warranty costs were approximately $7,000 and $8,500 for the fiscal years ended September 30, 2014 and 2013, respectively. p. Impairment of Long-Lived Assets The carrying values of long-lived assets other than goodwill are generally evaluated for impairment only if events or changes in facts and circumstances indicate that carrying values may not be recoverable. Any impairment determined would be recorded in the current period and would be measured by comparing the fair value of the related asset to its carrying value. Fair value is generally determined by identifying estimated undiscounted cash flows to be generated by those assets. No impairments have been recorded for the fiscal years ended September 30, 2014 and 2013. q. New Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued ASU 2014-09, Revenue from Contracts with Customers, which supersedes nearly all existing revenue recognition guidance under GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing GAAP. The standard is effective for annual periods beginning after December 15, 2016, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). We are currently evaluating the impact of our pending adoption of ASU 2014-09 on our consolidated financial statements and have not yet determined the method by which we will adopt the standard in fiscal year 2018. In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements-Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. This standard sets forth management’s responsibility to evaluate, each reporting period, whether there is substantial doubt about our ability to continue as a going concern, and if so, to provide related footnote disclosures. The standard is effective for annual reporting periods ending after December 15, 2016 and interim periods within annual periods beginning after December 15, 2016. We are currently evaluating this new standard and after adoption, we will incorporate this guidance in our assessment of going concern.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

Summary Of Significant Accounting Policies (Policy)

Summary Of Significant Accounting Policies (Policy)	12 Months Ended
Summary Of Significant Accounting Policies (Policy)	Sep. 30, 2014
Summary Of Significant Accounting Policies [Abstract]
Nature Of Business	a. Nature of Business Microwave Filter Company, Inc. operates primarily in the United States and principally in one industry. The Company extends credit to business customers based upon ongoing credit evaluations. Microwave Filter Company, Inc. (MFC) designs, develops, manufactures and sells electronic filters, both for radio and microwave frequencies, to help process signal distribution and to prevent unwanted signals from disrupting transmit or receive operations. Markets served include cable television, television and radio broadcast, satellite broadcast, mobile radio, commercial communications and defense electronics. Niagara Scientific, Inc. (NSI), a wholly owned subsidiary, custom designs case packing machines to automatically pack products into shipping cases. Customers are processors of food and other commodity products with a need to reduce labor cost with a modest investment and quick payback. For the last three years, NSI's sales have consisted of spare parts orders.
Basis Of Consolidation	b. Basis of Consolidation The consolidated financial statements include the accounts of Microwave Filter Company, Inc. (MFC) and its wholly-owned subsidiaries, Niagara Scientific, Inc. (NSI) and Microwave Filter International, LTD. (MFI) (dormant); located in Syracuse, New York. All significant intercompany balances and transactions have been eliminated in consolidation.
Revenue Recognition	c. Revenue Recognition The Company recognizes revenue at the time products are shipped to customers and title and risk of loss have passed to the customer. The Company is not required to install any of its products. Payments received from customers in advance of products shipped are recorded as customer deposits until earned.
Cash And Cash Equivalents	d. Cash and Cash Equivalents The Company's financial instruments that are exposed to concentrations of credit risk consist primarily of cash and accounts receivable. The Company's cash is held at federally insured institutions and balances may periodically exceed insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk with respect to cash. The Company also routinely assesses the financial strength of its customers and, as a consequence, believes that its trade accounts receivable credit risk exposure is limited.
Investments	e. Investments Investments generally consist of commercial paper, government backed obligations and other guaranteed commercial debt that have an original maturity of more than three months and a remaining maturity of less than one year. Investments are carried at cost which approximates market. The Company's policy is to hold investments until maturity. The Company's practice is to invest cash with financial institutions that have acceptable credit ratings.
Trade Accounts Receivable And Allowance For Doubtful Accounts	f. Trade Accounts Receivable and Allowance for Doubtful Accounts Trade accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company's best estimate of the amount of probable credit losses in the Company's existing accounts receivable. The Company reviews its allowance for doubtful accounts monthly. Past due balances over 90 days are reviewed individually for collectibility. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company does not have any off-balance-sheet credit exposure related to its customers.
Inventories And Reserve For Obsolescence	g. Inventories and Reserve for Obsolescence Inventories are stated at the lower of cost determined on the first-in, first-out method or market. The Company records a reserve for obsolete or excess inventory. The Company considers inventory quantities greater than a one-year supply based on current year activity as well as any additional specifically identified inventory to be excess. The Company also provides for the total value of inventories that are determined to be obsolete based on criteria such as customer demand and changing technologies.
Research And Development	h. Research and Development Costs in connection with research and development, which amount to $335,348 and $311,935 for the fiscal years 2014 and 2013, respectively, are charged to operations as incurred.
Property, Plant And Equipment	i. Property, Plant and Equipment Property, plant and equipment are recorded at cost. Depreciation is provided using the straight-line method over the estimated useful lives of the respective assets. Buildings and building improvements are depreciated over an estimated service life of 20 to 30 years. Machinery and equipment are depreciated over an estimated useful life of 3 to 10 years. Office equipment and fixtures are depreciated over an estimated useful life of 3 to 10 years. At the time of sale or retirement, the cost and accumulated depreciation are removed from the respective accounts and the resulting gain or loss is recognized in income.
Income Taxes	j. Income Taxes The Company accounts for income taxes under FASB ASC 740-10 (Prior Authoritative Literature: Statement of Financial Accounting Standards (SFAS) No. 109, Accounting for Income Taxes). Deferred tax assets and liabilities are based on the difference between the financial statement and tax basis of assets and liabilities as measured by the enacted tax rates which are anticipated to be in effect when these differences reverse. The deferred tax provision is the result of the net change in the deferred tax assets and liabilities. A valuation allowance is established when it is necessary to reduce deferred tax assets to amounts expected to be realized. The Company has provided a full valuation allowance against its deferred tax assets. The Company adopted FASB ASC 740-10 (Prior Authoritative Literature: FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes - An Interpretation of FASB Statement No. 109 (FIN 48) as of October 1, 2007. FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax position taken or expected to be taken on a tax return. Additionally, it provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.
Earnings Per Share	K. Earnings Per Share The Company presents basic earnings per share ("EPS"), computed based on the weighted average number of common shares outstanding for the period, and when applicable diluted EPS, which gives the effect to all dilutive potential shares outstanding (i.e. options) during the period after restatement for any stock dividends. Income (loss) used in the EPS calculation is net income (loss) for each year. There were no dilutive potential shares outstanding for the years ended September 30, 2014 and 2013.
Fair Value Of Financial Instruments	l. Fair Value of Financial Instruments The carrying values of the Company cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of those instruments. The Company currently does not trade in or utilize derivative financial instruments.
Miscellaneous Non-Operating Income	m. Miscellaneous Non-operating Income Miscellaneous non-operating income generally consists of sales of scrap material, stock transfer fees, the forfeiture of non-refundable deposits and other incidental items.
Use Of Estimates	n. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. Estimates also affect the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Warranty Costs	o. Warranty Costs The Company established a warranty reserve which provides for the estimated cost of product returns based upon historical experience and any known conditions or circumstances. Our warranty obligation is affected by product that does not meet specifications and performance requirements and any related costs of addressing such matters. Warranty costs were approximately $7,000 and $8,500 for the fiscal years ended September 30, 2014 and 2013, respectively.
Impairment Of Long-Lived Assets	p. Impairment of Long-Lived Assets The carrying values of long-lived assets other than goodwill are generally evaluated for impairment only if events or changes in facts and circumstances indicate that carrying values may not be recoverable. Any impairment determined would be recorded in the current period and would be measured by comparing the fair value of the related asset to its carrying value. Fair value is generally determined by identifying estimated undiscounted cash flows to be generated by those assets. No impairments have been recorded for the fiscal years ended September 30, 2014 and 2013.
New Accounting Pronouncements	q. New Accounting Pronouncements In May 2014, the Financial Accounting Standards Board (“FASB”) issued ASU 2014-09, Revenue from Contracts with Customers, which supersedes nearly all existing revenue recognition guidance under GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing GAAP. The standard is effective for annual periods beginning after December 15, 2016, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting ASU 2014-09 recognized at the date of adoption (which includes additional footnote disclosures). We are currently evaluating the impact of our pending adoption of ASU 2014-09 on our consolidated financial statements and have not yet determined the method by which we will adopt the standard in fiscal year 2018. In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements-Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. This standard sets forth management’s responsibility to evaluate, each reporting period, whether there is substantial doubt about our ability to continue as a going concern, and if so, to provide related footnote disclosures. The standard is effective for annual reporting periods ending after December 15, 2016 and interim periods within annual periods beginning after December 15, 2016. We are currently evaluating this new standard and after adoption, we will incorporate this guidance in our assessment of going concern.

Summary Of Significant Accounting Policies (Details)

Summary Of Significant Accounting Policies (Details) (USD $)	12 Months Ended
	Sep. 30, 2014 item	Sep. 30, 2013
Property, Plant and Equipment [Line Items]
Number of industries company operates in	1
Research and development costs	$ 335,348	$ 311,935
Dilutive potential shares outstanding	0	0
Warranty costs	7,000	8,500
Impairments of long-lived assets	$ 0	$ 0
Minimum [Member]
Property, Plant and Equipment [Line Items]
Original maturity of investments	3 months
Period for inventory quantities to be identified as excess	1 year
Maximum [Member]
Property, Plant and Equipment [Line Items]
Remaining maturity of investments	1 year
Buildings And Building Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Buildings And Building Improvements [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	30 years
Machinery And Equipment [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Machinery And Equipment [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Office Equipment And Fixtures [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Office Equipment And Fixtures [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Niagara Scientific, Inc. [Member]
Property, Plant and Equipment [Line Items]
Period that sales has consisted of spare parts orders	3 years

Inventories

12 Months Ended

Sep. 30, 2014

Inventories [Abstract]

Inventories

2. INVENTORIES

Inventories net of provision for obsolescence consisted of the following:


		September 30
		2014		2013

Raw materials and stock parts	$	334,891	$	432,871
Work-in-process		46,292		24,137
Finished goods		92,656		109,492

	$	473,839	$	566,500

The Company's reserve for obsolescence equaled $413,447 at September 30, 2014 and $400,664 at September 30, 2013.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

+ References+ Details

Inventories (Tables)

12 Months Ended

Sep. 30, 2014

Inventories [Abstract]

Schedule Of Inventories Net Of Reserve For Obsolescence


		September 30
		2014		2013

Raw materials and stock parts	$	334,891	$	432,871
Work-in-process		46,292		24,137
Finished goods		92,656		109,492

	$	473,839	$	566,500

Inventories (Details)

Inventories (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Inventories [Abstract]
Raw materials and stock parts	$ 334,891	$ 432,871
Work-in-process	46,292	24,137
Finished goods	92,656	109,492
Inventories, net	473,839	566,500
Reserve for obsolescence	$ 413,447	$ 400,664

- Definition

Carrying amount, net of reserves and adjustments, as of the balance sheet date of merchandise or goods which are partially completed. This inventory is generally comprised of raw materials, labor and factory overhead costs, which require further materials, labor and overhead to be converted into finished goods, and which generally require the use of estimates to determine percentage complete and pricing.

+ References+ Details

Property, Plant And Equipment

12 Months Ended

Sep. 30, 2014

Property, Plant And Equipment [Abstract]

Property, Plant And Equipment

3. PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment consisted of the following:


		September 30
		2014		2013

Land	$	143,000	$	143,000
Building and improvements		1,908,300		1,894,052
Machinery and equipment		3,424,964		3,414,342
Office equipment and fixtures		1,870,520		1,869,391

		7,346,784		7,320,785
Less: Accumulated depreciation		6,872,090		6,740,035

Property, plant and equipment, net	$	474,694	$	580,750

Depreciation expense	$	132,055	$	166,120

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

Property, Plant And Equipment (Tables)

12 Months Ended

Sep. 30, 2014

Property, Plant And Equipment [Abstract]

Schedule Of Property, Plant And Equipment


		September 30
		2014		2013

Land	$	143,000	$	143,000
Building and improvements		1,908,300		1,894,052
Machinery and equipment		3,424,964		3,414,342
Office equipment and fixtures		1,870,520		1,869,391

		7,346,784		7,320,785
Less: Accumulated depreciation		6,872,090		6,740,035

Property, plant and equipment, net	$	474,694	$	580,750

Depreciation expense	$	132,055	$	166,120

Property, Plant And Equipment (Schedule Of Property, Plant And Equipment) (Details)

Property, Plant And Equipment (Schedule Of Property, Plant And Equipment) (Details) (USD $)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 7,346,784	$ 7,320,785
Less: Accumulated depreciation	6,872,090	6,740,035
Property, plant and equipment, net	474,694	580,750
Depreciation expense	132,055	166,120
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	143,000	143,000
Buildings And Building Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,908,300	1,894,052
Machinery And Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,424,964	3,414,342
Office Equipment And Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 1,870,520	$ 1,869,391

Notes Payable

12 Months Ended

Sep. 30, 2014

Notes Payable [Abstract]

Notes Payable

4. NOTES PAYABLE

On July 2, 2013, Microwave Filter Company, Inc. (the “Company”) entered into a Ten Year Term Loan with KeyBank National Association in the amount of Five Hundred Thousand and No/100 Dollars ($500,000.00). The amount of all advances outstanding together with accrued interest thereon shall be due and payable on July 2, 2023 (“Maturity”). The Company shall pay interest on the outstanding principal balance of this Note at the rate per annum equal to 4.5%. The net proceeds from the Term Loan will be available to provide working capital as needed. The total amount outstanding as of September 30, 2014 and 2013 was $452,771 and $493,468 respectively. Interest accrued as of September 30, 2014 and 2013 was $1,585 and $1,727 respectively.

The Company has secured this Note by: (a) a Mortgage, Assignment of Rents, Security Agreement and Fixture Filing which creates a 1st lien on real property situated in the Town of Dewitt, County of Onondaga, and State of New York and known as 6743 Kinne Street, East Syracuse, New York; (b) a General Assignment of Rents and Leases; (c) an Environmental Compliance and Indemnification; and (d) such other security as may now or hereafter be given to Lender as collateral for the loan. The future obligations of the loan are as follows:


Year Ended	Principal	Interest	Total
September 30,	Payments	Payments	Payments

2015	$ 42,593	$ 19,771	$ 62,364
2016	44,528	17,836	62,364
2017	46,652	15,712	62,364
2018	48,826	13,538	62,364
2019	51,101	11,263	62,364
Thereafter	219,071	20,157	239,228
	$ 452,771	$ 98,277	$ 551,048

Notes Payable (Tables)

12 Months Ended

Sep. 30, 2014

Notes Payable [Abstract]

Schedule Of Future Obligations Of Loan


Year Ended	Principal	Interest	Total
September 30,	Payments	Payments	Payments

2015	$ 42,593	$ 19,771	$ 62,364
2016	44,528	17,836	62,364
2017	46,652	15,712	62,364
2018	48,826	13,538	62,364
2019	51,101	11,263	62,364
Thereafter	219,071	20,157	239,228
	$ 452,771	$ 98,277	$ 551,048

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

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-Name Regulation S-X (SX)

-Number 210

-Section 02

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-Article 5

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+ Details

Notes Payable (Narrative) (Details)

Notes Payable (Narrative) (Details) (USD $)	12 Months Ended		0 Months Ended
Notes Payable (Narrative) (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013	Jul. 02, 2013 KeyBank National Association [Member]
Line of Credit Facility [Line Items]
Loan term			10 years
Ten year term loan, amount			$ 500,000.00
Ten year term loan, maturity date	Jul. 02, 2023
Per annum interest rate			4.50%
Total amount outstanding	452,771	493,468
Interest accrued	$ 1,585	$ 1,727

Notes Payable (Schedule Of Future Obligations Of Loan) (Details)

Notes Payable (Schedule Of Future Obligations Of Loan) (Details) (USD $)	12 Months Ended
	Sep. 30, 2014
Notes Payable [Abstract]
Principal Payments, 2015	$ 42,593
Principal Payments, 2016	44,528
Principal Payments, 2017	46,652
Principal Payments, 2018	48,826
Principal Payments, 2019	51,101
Principal Payments, Thereafter	219,071
Principal Payments	452,771
Interest Payments, 2015	19,771
Interest Payments, 2016	17,836
Interest Payments, 2017	15,712
Interest Payments, 2018	13,538
Interest Payments, 2019	11,263
Interest Payments, Thereafter	20,157
Interest Payments	98,277
Total Payments, 2015	62,364
Total Payments, 2016	62,364
Total Payments, 2017	62,364
Total Payments, 2018	62,364
Total Payments, 2019	62,364
Total Payments, Thereafter	239,228
Total Payments	$ 551,048

Profit Sharing And 401-K Plans

Profit Sharing And 401-K Plans	12 Months Ended
Profit Sharing And 401-K Plans	Sep. 30, 2014
Profit Sharing And 401-K Plans [Abstract]
Profit Sharing And 401-K Plans	5. PROFIT SHARING AND 401-K PLANS The Company maintains both a non-contributory profit sharing plan and a contributory 401-K plan for all employees over the age of 21 with one year of service. Annual contributions to the profit sharing plan are determined by the Board of Directors and are made from current or accumulated earnings, while contributions to the 401-K plan were matched at a rate of 100% of an employee's first 6% of contributions during fiscal 2014. The maximum corporate match was 6% of an employee's compensation during fiscal 2014. The Company's matching contributions to the 401-K plan for the years ended September 30, 2014 and 2013 were $76,460 and $80,074, respectively. Additionally, the Company may make discretionary contributions to the non-contributory profit sharing plan. These contributions were $0 in 2014 and 2013.

Profit Sharing And 401-K Plans (Details)

Profit Sharing And 401-K Plans (Details) (USD $)	12 Months Ended
Profit Sharing And 401-K Plans (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Profit Sharing And 401-K Plans [Abstract]
Minimum age required for profit sharing and 401-K plans	21 years
Number of years of service required for profit sharing and 401-K plans	1 year
Matching rate of contributions to 401-K plan		100.00%
Percentage of employee's contributions matched by employer		6.00%
Maximum corporate match of employee's compensation	6.00%
Employer's matching contributions to 401-K plan	$ 76,460	$ 80,074
Discretionary contributions to non-contributory profit sharing plan	$ 0	$ 0

Income Taxes

12 Months Ended

Sep. 30, 2014

Income Taxes [Abstract]

Income Taxes

6. INCOME TAXES

The provision for income taxes consisted of the following:


			Year Ended September 30,
			2014				2013
Currently payable:
Federal	$	(	3,597	)	$		0
State			0			(	37,085	)
Deferred (credit)			0				0

	$	(	3,597	)	$	(	37,085	)

The provision for income taxes differs from the amount that would result from applying the federal statutory rate for the periods ended September 30, 2014 and 2013 as follows:


			Year ended September 30,
		2014							2013
			Amount			%				Amount			%
Statutory tax rate	$		11,890			34.0	%	$	(	200,110	)	(	34.0	%)
State income tax net of:
Federal benefit			0			0	%		(	24,476	)	(	4.2	%)
Research and experimentation
tax credits		(	13,091	)	(	37.4	%)		(	20,276	)	(	3.4	%)
Prior years federal refund		(	3,597	)	(	10.3	%)			0			0
NOL carryforward true up			69,176			197.8	%			0			0
Valuation allowance change		(	68,181	)	(	195.0	%)			207,449			35.2	%
Permanent differences			206			0.6	%			328			0.1	%

	$	(	3,597	)	(	10.3	%)	$	(	37,085	)	(	6.3	%)

The temporary differences which give rise to deferred tax assets and (liabilities) at September 30 are as follows:


			2014				2013

Inventory	$		146,577		$		150,236
Accrued warranty			4,250				4,250
Accrued vacation			44,167				51,988
Accounts receivable			1,432				8,895
Valuation allowance		(	196,426	)		(	215,369	)

Net deferred tax assets
(liabilities) - current	$		0		$		0

Accelerated depreciation	$	(	9,414	)	$	(	83,245	)
Research and experimentation
tax credit carry forward			243,240				244,463
AMT credit carry forward			37,521				39,399
NOL carry forward			127,133				247,101
Valuation allowance		(	398,480	)		(	447,718	)

Net deferred tax assets
(liabilities) – noncurrent	$		0		$		0

Net deferred tax assets	$		0		$		0

As required by FASB ASC 740 the Company has evaluated the positive and negative evidence bearing upon the realization of its deferred tax assets. The Company has determined that, at this time, it is more likely than not that the Company will not realize all of the benefits of federal and state deferred tax assets, and, as a result, a valuation allowance was established. The research and experimentation tax credit carry forwards and NOL carry forwards expire in 2033. At September 30, 2014, the Company's federal AMT credit can be carried forward indefinitely. The Company is currently open to audit under the statute of limitations by the Internal Revenue Service for the fiscal years September 30, 2012 through September 30, 2014. The Company has no uncertain tax positions. As of September 30, 2014 and 2013 there is no accrual for interest or penalties related to uncertain tax positions.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References+ Details

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2014

Income Taxes [Abstract]

Provision For Income Taxes


			Year Ended September 30,
			2014				2013
Currently payable:
Federal	$	(	3,597	)	$		0
State			0			(	37,085	)
Deferred (credit)			0				0

	$	(	3,597	)	$	(	37,085	)

Reconciliation Of The Statutory Federal Income Tax Rate


			Year ended September 30,
		2014							2013
			Amount			%				Amount			%
Statutory tax rate	$		11,890			34.0	%	$	(	200,110	)	(	34.0	%)
State income tax net of:
Federal benefit			0			0	%		(	24,476	)	(	4.2	%)
Research and experimentation
tax credits		(	13,091	)	(	37.4	%)		(	20,276	)	(	3.4	%)
Prior years federal refund		(	3,597	)	(	10.3	%)			0			0
NOL carryforward true up			69,176			197.8	%			0			0
Valuation allowance change		(	68,181	)	(	195.0	%)			207,449			35.2	%
Permanent differences			206			0.6	%			328			0.1	%

	$	(	3,597	)	(	10.3	%)	$	(	37,085	)	(	6.3	%)

Temporary Differences Which Give Rise To Deferred Tax Assets And (Liabilities)


			2014				2013

Inventory	$		146,577		$		150,236
Accrued warranty			4,250				4,250
Accrued vacation			44,167				51,988
Accounts receivable			1,432				8,895
Valuation allowance		(	196,426	)		(	215,369	)

Net deferred tax assets
(liabilities) - current	$		0		$		0

Accelerated depreciation	$	(	9,414	)	$	(	83,245	)
Research and experimentation
tax credit carry forward			243,240				244,463
AMT credit carry forward			37,521				39,399
NOL carry forward			127,133				247,101
Valuation allowance		(	398,480	)		(	447,718	)

Net deferred tax assets
(liabilities) – noncurrent	$		0		$		0

Net deferred tax assets	$		0		$		0

Income Taxes (Narrative) (Details)

Income Taxes (Narrative) (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Income Taxes [Abstract]
Accrual for interest or penalties related to uncertain tax positions	$ 0	$ 0

Income Taxes (Provision For Income Taxes) (Details)

Income Taxes (Provision For Income Taxes) (Details) (USD $)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Income Taxes [Abstract]
Federal	$ (3,597)	$ 0
State	0	(37,085)
Deferred (credit)	0	0
Provision (benefit) for income taxes	$ (3,597)	$ (37,085)

- Definition

Amount of current federal tax expense (benefit) pertaining to income (loss) from continuing operations.

+ References+ Details

- Definition

Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.

+ References+ Details

- Definition

Amount of current state and local tax expense (benefit) pertaining to income (loss) from continuing operations.

+ References+ Details

- Definition

Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.

+ References+ Details

Income Taxes (Reconciliation Of The Statutory Federal Income Tax Rate) (Details)

Income Taxes (Reconciliation Of The Statutory Federal Income Tax Rate) (Details) (USD $)	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Income Taxes [Abstract]
Statutory tax rate, Amount	$ 11,890	$ (200,110)
State income tax net of: Federal benefit, Amount	0	(24,476)
Research and experimentation tax credits, Amount	(13,091)	(20,276)
Prior years federal refund, Amount	(3,597)	0
NOL carryforward true up, Amount	69,176	0
Valuation allowance change, Amount	(68,181)	207,449
Permanent differences, Amount	206	328
Provision (benefit) for income taxes	$ (3,597)	$ (37,085)
Statutory tax rate	34.00%	(34.00%)
State income net of: Federal benefit	0.00%	(4.20%)
Research and experimentation tax credits	(37.40%)	(3.40%)
Prior years federal refund	(10.30%)	0.00%
NOL carryforward true up	197.80%	0.00%
Valuation allowance change	(195.00%)	35.20%
Permanent differences	0.60%	0.10%
Effective tax rate	(10.30%)	(6.30%)

Income Taxes (Temporary Differences Which Give Rise To Deferred Tax Assets And (Liabilities)) (Details)

Income Taxes (Temporary Differences Which Give Rise To Deferred Tax Assets And (Liabilities)) (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Income Taxes [Abstract]
Inventory	$ 146,577	$ 150,236
Accrued warranty	4,250	4,250
Accrued vacation	44,167	51,988
Accounts receivable	1,432	8,895
Valuation allowance	(196,426)	(215,369)
Net deferred tax assets (liabilities) - current	0	0
Accelerated depreciation	(9,414)	(83,245)
Research and experimentation tax credit carry forward	243,240	244,463
AMT credit carry forward	37,521	39,399
NOL carry forward	127,133	247,101
Valuation allowance	(398,480)	(447,718)
Net deferred tax assets (liabilities) - noncurrent	0	0
Net deferred tax assets	$ 0	$ 0

Industry Segment Data

Industry Segment Data	12 Months Ended
Industry Segment Data	Sep. 30, 2014
Industry Segment Data [Abstract]
Industry Segment Data	7. INDUSTRY SEGMENT DATA The Company's primary business segment involves the operations of Microwave Filter Company, Inc. (MFC) which designs, develops, manufactures and sells electronic filters, both for radio and microwave frequencies, to help process signal distribution and to prevent unwanted signals from disrupting transmit or receive operations.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 35

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 42

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 29

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

+ Details

Significant Customers

Significant Customers	12 Months Ended
Significant Customers	Sep. 30, 2014
Significant Customers [Abstract]
Significant Customers	8. SIGNIFICANT CUSTOMERS Sales to one customer represented approximately 25% of total sales for the fiscal year ended September 30, 2014 compared to approximately 14% of total sales for the fiscal year ended September 30, 2013.

Significant Customers (Details)

Significant Customers (Details) (Sales Revenue, Net [Member])	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Sales Revenue, Net [Member]
Revenue, Major Customer [Line Items]
Percentage of sales of one customer to total sales	25.00%	14.00%

Legal Matters

Legal Matters	12 Months Ended
Legal Matters	Sep. 30, 2014
Legal Matters [Abstract]
Legal Matters	9. LEGAL MATTERS The State of New York Workers' Compensation Board had commenced an action against Microwave Filter Company, Inc. to recover for an underfunded self insured program that Microwave Filter Company, Inc. participated in. The Company had accrued $12,000 for this action in other current liabilities. Microwave Filter Company, Inc. entered into a settlement agreement with the State of New York Workers’ Compensation Board on April 29, 2014 in the amount of $2,559. The settlement amount was paid on May 15, 2014 and the matter is closed.

Legal Matters (Details)

Legal Matters (Details) (USD $)	0 Months Ended
Legal Matters (Details) (USD $)	Apr. 29, 2014
Legal Matters [Abstract]
Accrued action in other current liabilities	$ 12,000
Amount of settlement agreement	$ 2,559

- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable arising from transactions not otherwise specified in the taxonomy. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References+ Details