INTANGIBLE ASSETS (Tables)

12 Months Ended

Sep. 30, 2021

INTANGIBLE ASSETS

Schedule of intangible assets acquired and their carrying values

	2021		2020
Internally developed software (5‑year useful life)	$	—	$	157,221
Customer relationships (10‑year useful life)		621,000		621,000
Intellectual property (5‑15 years)		917,350		917,350
		1,538,350		1,695,571
Less:
Accumulated amortization		1,001,995		933,020
Impairment losses		536,355		157,221
Intangible assets, net	$	—	$	605,330