PROPERTY AND EQUIPMENT

6 Months Ended

Mar. 31, 2022

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 3: PROPERTY AND EQUIPMENT

At March 31, 2022, September 30, 2021, and March 31, 2021, property and equipment included the following:

	March 31, 2022		September 30, 2021		March 31, 2021
Land	$	10,394,747	$	10,394,747	$	10,394,747
Building and resort improvements		13,185,090		13,185,090		11,349,249
Furniture, fixtures, equipment and    leasehold improvements		816,943		777,074		685,798
Transportation equipment		807,580		794,974		794,974
Construction in progress		87,589		87,589		1,921,021
		25,291,949		25,239,474		25,145,789
Less: accumulated depreciation		(10,216,017)		(9,976,930)		(9,731,667)
	$	15,075,932	$	15,262,544	$	15,414,122

Total depreciation and amortization expense was $239,087 and $198,568 for the six months ended March 31, 2022 and 2021, respectively, and $119,103 and $98,687 for the three months ended March 31, 2022 and 2021, respectively.

At March 31, 2022, September 30, 2021, and March 31, 2021, the cost of assets under capital lease was $405,819, $405,819, and $405,819 and related accumulated amortization was $251,631, $267,393 and $234,882, respectively. Amortization expense on assets under capital lease was $31,839 and $37,891 for the six months ended March 31, 2022 and 2021, respectively, and $15,920 and $19,035 for the three months ended March 31, 2022 and 2021, respectively.