SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2023

Schedule of Estimated useful lives

Schedule of Number of Patents held

As of September 30, 2023, and 2022, we held the following number of patents:

Jurisdiction	No. of Patents
United States	28
Foreign	8
Total	36

Schedule of Intangible Assets

Schedule of Intangible Assets

Intangible assets – Research and Development (fully depreciated)	$	1,700,000
Intangible assets – Technology (10 year amortization)		720,000
Total intangible assets		2,420,000
Less accumulated amortization as of September 30, 2021		(1,850,000	)
Net intangible assets as of September 30, 2021		570,000
Less amortization for September 30, 2022		(72,000	)
Net intangible assets as of September 30, 2022		498,000
Less amortization for September 30, 2023		(72,000	)
Net intangible assets as of September 30, 2023	$	426,000