Property and Equipment

12 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

Note 3: Property and Equipment

At September 30, 2023, and 2022, property and equipment included the following:

	2023		2022
Land	$	11,608,707	$	10,394,747
Building and resort improvements		13,262,158		13,174,590
Furniture, fixtures, equipment, and leasehold improvements		895,394		870,440
Transportation equipment		979,354		959,978
Construction in progress		149,714		87,589
		26,895,327		25,487,344
Less accumulated depreciation and amortization		(10,883,412)		(10,456,244)
Property and Equipment, Net	$	16,011,915	$	15,031,100

Depreciation and amortization expenses were $460,132 and $479,314 for the years ended September 30, 2023, and 2022, respectively. 

At September 30, 2023, and 2022 the cost of assets under finance lease was $434,573 and $405,819, respectively, and related accumulated amortization was $385,311 and $331,071, respectively.  Amortization expenses on assets under finance lease was $54,240 and $63,678 for the years ended September 30, 2023, and 2022, respectively.