5. Property and Equipment

3 Months Ended

Dec. 31, 2020

Property, Plant and Equipment [Abstract]

Property and Equipment

5. PROPERTY AND EQUIPMENT

Property and equipment consist of the following at December 31:

	Estimated Service Lives	December 31, 2020			September 30, 2020
Furniture, fixtures and equipment	2 to 5 years	$	56,257		$	407,580
Internally developed software	5 years		152,000			152,000
			208,257			559,580
Less accumulated depreciation and amortization			(148,402	)		(477,868	)
		$	59,855		$	81,712

Depreciation expense was $42,419 and $37,647 during the years ended December 31, 2020 and 2019, respectively.