Annual report pursuant to Section 13 and 15(d)

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Sep. 30, 2021

Property, Plant and Equipment [Abstract]

Property and equipment consist of the following at September 30, 2021 and 2020:

Property and equipment consist of the following at September 30, 2021 and 2020:

		2021				2020
Office equipment and computers		$	135,254			$	133,089
Furniture and fixtures			16,280				16,280
Leasehold improvements			7,680				7,680
Total			159,214				157,049
Less: accumulated depreciation			(157,369	)			(150,702	)

Net property and equipment		$	1,845			$	6,347

Depreciation is computed on a straight-line basis over the estimated useful lives of the assets, which were as follows:

Depreciation is computed on a straight-line basis over the estimated useful lives of the assets, which were as follows:

	Life
Office equipment and computers	3 years
Furniture and fixtures	5 years
Leasehold improvements	Shorter of 5 years or related lease term