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INTANGIBLE ASSETS (Tables)
12 Months Ended
Sep. 30, 2022
INTANGIBLE ASSETS  
Schedule of intangible assets acquired and their carrying values

    

2021

Customer relationships (10‑year useful life)

$

621,000

Intellectual property (5‑15 years)

917,350

1,538,350

Less:

Accumulated amortization

1,001,995

Impairment losses

536,355

Intangible assets, net

$