5. INTANGIBLE ASSETS (Tables)

12 Months Ended

Sep. 30, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Intangible Assets and Goodwill [Table Text Block]

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
Infrastructure asset		81,868		—		81,868
mPulse software		741,846		238,161		503,685
Total	$	22,967,132	$	10,186,087	$	12,781,045

September 30, 2020
	Intangible assets		Accumulated amortization		Total
Patents	$	74,112	$	24,471	$	49,641
Websites		8,115		8,115		—
Customer list and non-compete agreement		6,702,024		2,923,592		3,778,432
Design assets		123,000		41,000		82,000
Trademarks		5,928		1,805		4,123
Engineering trade secrets		4,370,269		2,331,858		2,038,411
Software		1,120,000		22,951		1,097,049
mVSO software		437,135		132,813		304,322
mPulse software		741,846		69,965		671,881
Total	$	13,582,429	$	5,556,570	$	8,025,859

Amortization expense for the years ended September 30, 2021 and 2020 was $4,848,179 and $2,767,345, respectively.

During the year ended September 30, 2021, the Company recorded an impairment of $554,322 related to write-off of software. There was no impairment during the year ended September 30, 2020.

The strategic contract relates to supply of a critical input to our digital currency mining business at significantly low prices compared to market. During the year September 30, 2021, the initial allocation of $7,457,970 was adjusted by $2,342,000. The strategic contract is now carried at $9,799,970 net of accumulated amortization of $1,577,098.

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

5. INTANGIBLE ASSETS - Amortization Expense

Year	September 30, 2021
2022	$	4,494,533
2023		2,884,225
2024		2,471,413
2025		1,975,742
2026		398,644
Thereafter		556,488
	$	12,781,045