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2. SUMMARY OF SIGNIFICANT POLICIES (Tables)

9 Months Ended

Jun. 30, 2021

Accounting Policies [Abstract]

2. SUMMARY OF SIGNIFICANT POLICIES - Schedule of Activities of Digital Currencies

		Amount
Balance at September 30, 2020		$	—
Additions of digital currencies			16,098,643
Realized gain on sale of digital currencies			672,065
Sale of digital currencies			(2,499,757)
Digital currencies issued for services			(162,038)
Impairment loss			(3,720,481)
Balance at June 30, 2021		$	10,388,432

2. SUMMARY OF SIGNIFICANT POLICIES - Schedule of Inventories Current


Inventory		Amount
Batteries and solar panels			3,033,075
Supplies and other materials			1,007,332
Balance at June 30, 2021			4,040,407

2. SUMMARY OF SIGNIFICANT POLICIES - Schedule of Useful Life of Property and Equipment

		Useful life
Building			30 years
Machinery and equipment			1 - 7 years
Mining equipment			3 - 15 years
Leasehold improvements			Shorter of estimated lease term or 5 years
Furniture and fixtures			1 - 5 years

Financial Instruments Disclosure [Text Block]

		Amount				Level 1				Level 2				Level 3
Derivative asset		$	7,434,630			$	—			$	—			$	7,434,630
Investment in equity security			223,823				223,823				—				—
Investment in debt security			500,000				—				—				500,000
Total		$	8,158,453			$	223,823			$	—			$	7,934,630

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 nine months ended June 30, 2021:

2. SUMMARY OF SIGNIFICANT POLICIES - Fair Value of Drivative Asset

		Amount
Balance at September 30, 2020		$	2,615,269
Gain on derivative asset			5,319,361
Balance at June 30, 2021		$	7,934,630