Property and Equipment

12 Months Ended

Sep. 30, 2022

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 3:  Property and Equipment

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

	2022		2021
Land	$	10,394,747	$	10,394,747
Building and resort improvements		13,174,590		13,185,090
Furniture, fixtures, equipment and leasehold improvements		870,440		777,074
Transportation equipment		959,978		794,974
Construction in progress		87,589		87,589
		25,487,344		25,239,474
Less accumulated depreciation		(10,456,244)		(9,976,930)
	$	15,031,100	$	15,262,544

Depreciation and amortization expense was $479,314 and $443,831 for the years ended September 30, 2022 and 2021, respectively.

At September 30, 2022 and 2021 the cost of assets under capital lease was $405,819 and $405,819, respectively, and related accumulated amortization was $331,071 and $267,393, respectively.  Depreciation expense on assets under capital lease was $63,678 and $70,402 for the years ended September 30, 2022 and 2021, respectively.