5. INTANGIBLE ASSETS

6 Months Ended

Mar. 31, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Intangible assets consist of the following as of March 31, 2022 and September 30, 2021:


March 31, 2022
	Intangible assets		Accumulated amortization		Total
Patents	$	74,113	$	34,552	$	39,561
Websites		23,115		8,915		14,200
Customer list and non-compete agreement		6,892,024		5,981,767		910,257
Design assets		123,000		123,000		-
Trademarks		5,928		2,480		3,448
Engineering trade secrets		4,370,269		3,282,677		1,087,592
Software		870,000		344,375		525,625
Strategic Contract		9,799,970		2,568,129		7,231,841
mPulse software		741,846		291,609		450,237
Total	$	22,900,265	$	12,637,504	$	10,262,761


September 30, 2021
	Intangible assets		Accumulated amortization		Total
Patents	$	74,112	$	28,329	$	45,783
Websites		8,115		8,115		—
Customer list and non-compete agreement		6,892,024		4,940,456		1,951,568
Design assets		123,000		123,000		—
Trademarks		5,928		2,236		3,692
Engineering trade secrets		4,370,269		2,943,173		1,427,096
Software		870,000		325,519		544,481
Strategic Contract		9,799,970		1,577,098		8,222,872
mPulse software		741,846		238,161		503,685
Total	$	22,885,264	$	10,186,087	$	12,699,177

Amortization expense for the three and six months ended March 31, 2022 was $1,225,873 and $2,451,417, respectively. Amortization expense for the three and six months ended March 31, 2021 was $1,403,483 and $2,309,974, respectively.

The Company expects to record amortization expense of intangible assets over the next 5 years and thereafter as follows:


Year	March 31, 2022
2022	$	2,063,365
2023		2,908,616
2024		2,827,374
2025		2,000,726
2026		439,811
Thereafter		22,869
	$	10,262,761