INVENTORIES

12 Months Ended

Sep. 30, 2021

INVENTORIES

INVENTORIES

5.INVENTORIES

Inventories consist of the following:

	September 30,		September 30,
	2021		2020
Finished Goods	$	249,571	$	—
Goods-in-process		844,194		967,993
Total	$	1,093,765	$	967,993

The Company capitalizes inventory that has been produced for commercial sale and has been determined to have a probable future economic benefit. The determination of whether or not the inventory has a future economic benefit requires estimates by management. To the extent that inventory is expected to expire prior to being sold or used for research and development or used for samples, the Company will write down the value of inventory.