4. INVENTORY

6 Months Ended

Mar. 31, 2019

Inventory Disclosure [Abstract]

INVENTORY

Inventory at March 31, 2019 and September 30, 2018 consists of the following:

	March 31,		September 30,
	2019		2018
Finished goods	$	1,062,562	$	18,531
Inventory components		1,002,903		104,692
Inventory prepaid		306,870		-
Total	$	2,372,335	$	123,223

At March 31, 2019, the Company determined that inventory related to BPU was impaired by approximately $139,217, as the BPU inventory balance was adjusted to zero as we no longer manufacture or intend to sell BPU products. During the year ended September 30, 2018, the Company determined that inventory was impaired by approximately $262,000. Impairment charges were recorded within operating expenses for the respective periods.