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CAPITALIZED SOFTWARE

6 Months Ended

Mar. 31, 2019

Fair Value Disclosures [Abstract]

Capitalized Software

4.    CAPITALIZED SOFTWARE

Capitalized software consists of the following as of March 31, 2019 and September 30, 2018:

		March 31, 2019				September 30, 2018
mVSO software		$	4,869,549			$	4,708,203
mPulse software			6,549,479				6,334,772
Less: accumulated amortization			(2,946,490	)			(2,256,749)
Capitalized Software, net		$	8,472,538			$	8,786,226

In accordance with ASC 985-20 the Company capitalized $376,053 in software development costs (including capitalized stock compensation cost of $45,000) related to the enhancements created for our mPulse and mVSO 2.0 platforms during the six months ended March 31, 2019.

Capitalized software amortization recorded as product development expense for the six months ended March 31, 2019 and 2018 was $689,741 and $691,310, respectively.

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- Definition

Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

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- References

No definition available.

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