PROPERTY AND EQUIPMENT

6 Months Ended

Mar. 31, 2021

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 3: PROPERTY AND EQUIPMENT

At March 31, 2021, September 30, 2020, and March 31, 2020, property and equipment included the following:

	March 31, 2021		September 30, 2020		March 31, 2020
Land	$	10,394,747	$	10,394,747	$	10,394,747
Building and resort improvements		11,349,249		11,349,248		11,353,001
Furniture, fixtures, equipment and    leasehold improvements		685,798		679,303		692,755
Transportation equipment		794,974		794,974		768,755
Construction in progress		1,921,021		1,852,022		1,673,938
		25,145,789		25,070,294		24,883,196
Less: accumulated depreciation		(9,731,667)		(9,533,099)		(9,420,093)
	$	15,414,122	$	15,537,195	$	15,463,103

Total depreciation and amortization expense was $198,568 and $204,700 for the six months ended March 31, 2021 and 2020, respectively, and $98,687 and $101,602 for the three months ended March 31, 2021 and 2020, respectively.

At March 31, 2021, September 30, 2020, and March 31, 2020, the cost of assets under capital lease was $405,819, $405,819, and $398,770 and related accumulated amortization was $234,882, $196,991 and $233,750, respectively.  Amortization expense on assets under capital lease was $37,891 and $32,415 for the six months ended March 31, 2021 and 2020, respectively, and $19,035 and $16,206 for the three months ended March 31, 2021 and 2020, respectively.