5. PROPERTY AND EQUIPMENT

12 Months Ended

Sep. 30, 2016

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

Property and equipment and related accumulated depreciation and amortization are summarized in the table below:

	September 30,
	2016			2015
Furniture, fixtures and equipment	$	333,748		$	398,903
Leasehold improvements		42,020			97,107
Property and equipment, cost		375,768			496,010
Less: accumulated depreciation and amortization		(332,738	)		(417,277	)
Property and equipment, net	$	43,030		$	78,733

        Depreciation and amortization expense was $52,754 and $53,445 for the fiscal years ended September 30, 2016 and 2015, respectively.