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Inventories

12 Months Ended

Sep. 30, 2019

Note 10. Inventories



	September 30,		September 30,
	2019		2018
Raw materials	$	134,878	$	80,999
Work in progress		133,885		118,010
Component parts ⁽¹⁾		287,128		298,820
Finished goods		59,051		51,767
Customer supplied inventory ⁽²⁾		13,396		-
On-hand inventory for which control has transferred to the customer ⁽²⁾		(111,502)		-
	$	516,836	$	549,596

(1)Component parts include items that can be sold separately as finished goods or included in the manufacture of other products.

(2)On October 1, 2018, the Company adopted ASC 606, which resulted in the recording of certain customer supplied inventory and the reduction of certain on-hand inventory for which control has transferred to the customer. Refer to Note 3, Revenue, for further details.