OPERATING LEASES

9 Months Ended

Jun. 30, 2023

Leases [Abstract]

OPERATING LEASES

NOTE 6 – OPERATING LEASES

Operating leases

As of June 30, 2023, we no longer have operating leases for office space and office equipment in excess of one year. Many of our prior leases included one or more options to renew, some of which included options to extend the leases for a long-term period, and some leases included options to terminate the leases within 30 days. In certain of our prior lease agreements, the rental payments were adjusted periodically to reflect actual charges incurred for capital area maintenance, utilities, inflation and/or changes in other indexes.

Our lease liability consisted of the following as of June 30, 2023, and September 30, 2022:

	June 30,		September 30,
	2023		2022
Short term portion	$	—	$	75,529
Long term portion		—		—
Total lease liability	$	—	$	75,529

We recorded lease expense in sales, general and administration expenses in the consolidated statement of operations:

	Three months ended June 30,				Nine months ended June 30,
	2023		2022		2023		2022
Operating lease expense	$	17,495	$	44,444	$	79,434	$	133,332
Short-term lease expense		34,828		2,400		69,659		6,600

Total lease expense $ 52,323 $ 46,844 $ 149,093 $ 139,932

For the nine months ended June 30, 2023, cash payments against lease liabilities totaled $77,929, and accretion on lease liability of $2,737.

For the nine months ended June 30, 2022, cash payments against lease liabilities totaled $138,066, accretion on lease liability of $14,613.