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6. INTANGIBLE ASSETS (Tables)
12 Months Ended
Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Intangible Assets

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

 

 

 

September 30, 2022

 

 

September 30, 2021

 

 

 

Intangible assets

 

 

Accumulated amortization

 

 

Net intangible assets

 

 

Intangible assets

 

 

Accumulated amortization

 

 

Net intangible assets

 

Software

 

$

210,000

 

 

$

 

 

$

210,000

 

 

$

 

 

$

 

 

$

 

Websites

 

 

23,115

 

 

 

(11,448

)

 

 

11,667

 

 

 

8,115

 

 

 

(8,115

)

 

 

 

Strategic Contract

 

 

9,799,970

 

 

 

(3,536,586

)

 

 

6,263,384

 

 

 

9,799,970

 

 

 

(1,577,098

)

 

 

8,222,872

 

Total

 

$

10,033,085

 

 

 

(3,548,034

)

 

$

6,485,051

 

 

$

9,808,085

 

 

$

(1,585,213

)

 

$

8,222,872

 

Schedule of amortization expense of intangible assets

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

 

Year

 

September 30, 2022

 

2023

 

$

2,017,494

 

2024

 

 

2,017,494

 

2025

 

 

2,014,160

 

2026

 

 

435,903

 

2027

 

 

-

 

Thereafter

 

 

-

 

Total

 

$

6,485,051