8. FIXED ASSETS

9 Months Ended

Jun. 30, 2020

Property, Plant and Equipment [Abstract]

8. FIXED ASSETS

8. FIXED ASSETS

Fixed assets consist of the following as of June 30, 2020 and September 30, 2019:

	June 30, 2020			September 30, 2019
Machinery and equipment	$	201,856		$	212,082
Leasehold improvements		17,965			—
Furniture and fixtures		104,155			75,121
Total		323,976			287,203
Less: accumulated depreciation		(194,085	)		(142,133)
Fixed assets, net	$	129,891		$	145,070

Depreciation expense for the nine months ended June 30, 2020 and 2019 was $51,952 and $31,639, respectively.