6. PLANT, PROPERTY AND EQUIPMENT

12 Months Ended

Sep. 30, 2019

Property, Plant and Equipment [Abstract]

6. PLANT, PROPERTY AND EQUIPMENT

Plant, property and equipment consisted of the following at September 30:

	2019			2018
Leased manufacturing facility	$	21,183,756		$	21,183,756
Research equipment		3,320,358			3,162,151
Furniture and equipment		125,872			124,369
Leasehold improvements		149,239			131,910
		24,779,225			24,602,186
Accumulated depreciation and amortization		(8,953,589	)		(8,383,335	)
Net plant, property and equipment	$	15,825,636		$	16,218,851

The Company is not the legal owner of the manufacturing building, but is deemed to be the owner for accounting purposes, based on the accounting guidance for build-to-suit leases. See Note 12, Commitments and Contingencies–Lease Obligations, for additional information. As of September 30, 2019 and 2018, accumulated depreciation on the manufacturing building is approximately $5.6 million and $5.1 million, respectively. Depreciation expense for the years ended September 30, 2019 and 2018 totaled approximately $588,000 and, $575,000, respectively. Depreciation expense includes depreciation on the leased manufacturing building of approximately $514,000, which is included in research and development costs on the Statements of Operations.