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8. FIXED ASSETS
 12 Months Ended
Sep. 30, 2020
Property, Plant and Equipment [Abstract]  
8. FIXED ASSETS

8.   FIXED ASSETS

 

Fixed assets consist of the following as of September 30, 2020 and September 30, 2019:

 

    September 30, 2020  September 30, 2019
Machinery and equipment   $193,042   $212,082
Leasehold improvements    17,965   —
Furniture and fixtures    82,547   75,121
Total    293,554   287,203
Less: accumulated depreciation    (175,560)  (142,133)
Fixed assets, net   $117,994   $145,070

 

Depreciation expense for the years ended September 30, 2020 and 2019 was $68,904 and $44,422, respectively. During the year ended September 30, 2020, the Company disposed of $48,898 of fixed assets resulting in a loss on disposal of $5,218.