5. PROPERTY AND EQUIPMENT

6 Months Ended

Mar. 31, 2019

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

Major classes of property and equipment at March 31, 2019 and September 30, 2018 consist of the following:

	March 31,			September 30,
	2019			2018
Computers, furniture and equipment	$	39,926		$	59,770
Show booth and equipment		-			49,123
Manufacturing equipment		659,771			-
Leasehold improvements		175,293			-
Automobiles		24,893			-
Manufactures’ molds and plates		-			34,200
		899,883			143,093
Less accumulated depreciation		(82,470	)		(89,613	)
Net property and equipment	$	817,413		$	53,480

Depreciation expense related to property and equipment was $50,951 and $8,558 for the three months ended March 31, 2019 and 2018, respectively. Depreciation expense related to property and equipment was $61,693 and $22,314 for the six months ended March 31, 2019 and 2018, respectively. During the three months ended December 31, 2017 we recorded a one-time loss of $69,311 on the disposal of a show booth that is no longer in use.