Accrued Expenses

12 Months Ended

Sep. 30, 2020

Accrued Expenses

Accrued Expenses

9.  Accrued Expenses

Accrued expenses consist of the following:

	September 30,		September 30,
	2020		2019
Warranty	$	547,743	$	606,680
Salary, benefits and payroll taxes		483,797		212,322
Professional fees		151,956		153,298
Operating lease		45,126		—
Other		133,338		138,618
	$	1,361,960	$	1,110,918

On October 1, 2019, we adopted ASU 2016-02 using the required modified retrospective approach. This pronouncement requires lessees to record "right-of-use" assets and corresponding lease liabilities on the balance sheet for most leases. We adopted this pronouncement utilizing the transition practical expedient which eliminated the requirement that entities apply the new lease standard to the comparative periods presented in the year of adoption. See Note 18, "Lease Recognition," to the consolidated financial statements for a discussion of the impact resulting from the adoption of this guidance.