PROPERTY AND EQUIPMENT

9 Months Ended

Jun. 30, 2021

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 3:   PROPERTY AND EQUIPMENT

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

	June 30, 2021		September 30, 2020		June 30, 2020
Land	$	10,394,746	$	10,394,747	$	10,394,746
Building and resort improvements	$	11,349,249	$	11,349,248	$	11,353,001
Furniture, fixtures, equipment, and leasehold improvements	$	679,303	$	679,303	$	692,755
Transportation equipment	$	801,469	$	794,974	$	869,594
Construction in progress	$	1,923,431	$	1,852,022	$	1,782,860
	$	25,148,198	$	25,070,294	$	25,092,956
Less accumulated depreciation		(9,854,183)		(9,533,099)		(9,525,210)
	$	15,294,015	$	15,537,195	$	15,567,746

Depreciation and amortization expense was $321,084 and $309,817 for the nine months ended June 30, 2021 and 2020, respectively, and $122,516 and $105,117 for the three months ended June 30, 2021 and 2020, respectively.

At June 30, 2021, September 30, 2020, and June 30, 2020, the cost of assets under capital lease was $405,819, $405,819, and $480,439, respectively, and related accumulated amortization was $251,139, $196,991, and $252,680, respectively.  Amortization expense on assets under capital lease was $54,148, and $51,345 for the nine months ended June 30, 2021 and 2020, respectively, and $16,257 and $18,930 for the three months ended June 30, 2021 and 2020, respectively.