4. GOODWILL (Tables)

9 Months Ended

Jun. 30, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

Below is the rollforward of goodwill for IPS, the only reporting unit with goodwill.

	IPS			Consolidated
September 30, 2019	$	2,182,427		$	2,182,427
Goodwill impairment		(1,015,000	)		(1,015,000	)
June 30, 2020	$	1,167,427		$	1,167,427