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2. SUMMARY OF SIGNIFICANT POLICIES (Tables)

3 Months Ended

Dec. 31, 2020

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Activities of Digital Currencies

		Amount
Balance at September 30, 2020		$	—
Additions of digital currencies			733,410
Realized gain on sale of digital currencies			49,918
Sale of digital currencies			(375,887)
Balance at December 31, 2020		$	407,441

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Useful Life of Property and Equipment

		Useful life
Machinery and equipment			3 - 5 years
Mining equipment			3 years
Leasehold improvements			Shorter of estimated lease term or 5 years
Furniture and fixtures			3 - 5 years

Financial Instruments Disclosure [Text Block]

		Amount				Level 1				Level 2				Level 3
Derivative asset		$	1,094,775			$	—			$	—			$	1,094,775
Investment in equity security			136,500				136,500				—			$	—
Investment debt security			500,000				—				—				500,000
Total		$	1,731,275			$	136,500			$	—			$	1,594,775

Fair value measured at September 30, 2020

		Amount				Level 1				Level 2				Level 3
Derivative asset		$	2,115,269			$	—			$	—			$	2,115,269
Investment in equity security			210,000				210,000				—			$	—
Investment in debt security			500,000				—				—				500,000
Total		$	2,825,269			$	210,000			$	—			$	2,615,269

The below table presents the change in the fair value of the derivative asset and investment in debt security during the three months ended December 31, 2020:

SUMMARY OF SIGNIFICANT POLICIES - Fair Value of Drivative Asset

		Amount
Balance at September 30, 2020		$	2,615,269
Gain/(loss) on derivative asset			(1,020,494)
Balance at December 31, 2020		$	1,594,775