PROPERTY AND EQUIPMENT

3 Months Ended

Dec. 31, 2017

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

3. PROPERTY AND EQUIPMENT

At December 31, 2017 and September 30, 2017, property and equipment consisted of:

	Estimated Useful Life	December 31, 2017		September 30, 2017
Computer equipment	3 years	$	8,686	$	8,686
Leasehold improvements	3 years		3,463		-
Furniture and fixtures	5 years		2,925		2,925
Lab equipment	5 years		1,000		1,000
			16,074		12,611
Less – accumulated depreciation			6,147		5,423
Property and equipment, net		$	9,927	$	7,188

For the three months ended December 31, 2017 and 2016 depreciation expense recorded was $724 and $119, respectively.