4. PROPERTY AND EQUIPMENT (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Gross property and equipment	$ 4,230,234	$ 4,096,594
Less accumulated depreciation	(1,145,912)	(913,106)
Net property and equipment	3,084,321	3,183,487
Computers, Furniture and Equipment
Gross property and equipment	406,963	365,638
Manufacturing Equipment
Gross property and equipment	2,955,724	2,873,598
Leasehold Improvements
Gross property and equipment	842,655	832,465
Automobiles
Gross property and equipment	$ 24,892	$ 24,892

Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.

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