4. PROPERTY AND EQUIPMENT

3 Months Ended

Dec. 31, 2020

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

Major classes of property and equipment at December 31, 2020 and September 30, 2019 consist of the following:

	December 31,			September 30,
	2020			2020
Computers, furniture and equipment	$	406,963		$	365,638
Manufacturing equipment		2,955,724			2,873,598
Leasehold improvements		842,655			832,465
Automobiles		24,892			24,892
		4,230,234			4,096,594
Less accumulated depreciation		(1,145,912	)		(913,106	)
Net property and equipment	$	3,084,321		$	3,183,487

Depreciation expense related to property and equipment was $232,806 and $113,251 for the three months ended December 31, 2020 and 2019, respectively.