INTANGIBLE ASSETS

6 Months Ended

Mar. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS

NOTE 7. INTANGIBLE ASSETS

The Company acquired certain patents and technology from Digifonica in December 2013 (see Note 4). These assets have been recorded in the financial statements as intangible assets. These assets are being amortized over twelve (12) years on a straight-line basis. A summary of intangible assets as of March 31, 2023 and September 30, 2022 is as follows:

	March 31, 2023			September 30, 2022
VoIP Intellectual property and patents	$	1,552,416		$	1,552,416
Accumulated amortization		(1,256,766	)		(1,187,666	)
Net book value	$	295,650		$	364,750

There were no disposals of any intangible assets in the periods presented.