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5. INTANGIBLE ASSETS | 3 Months Ended
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Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract] |
INTANGIBLE ASSETS | 5. INTANGIBLE ASSETS Intangible assets consist of the following as of December 31, 2021 and September 30, 2021:
December 31, 2021 |
|  | Intangible assets |  |  | Accumulated amortization |  |  | Total |
Patents |  | $ | 74,112 |  |  | $ | 29,294 |  |  | $ | 44,818 |
Websites |  |  | 8,115 |  |  |  | 8,115 |  |  |  | - |
Customer list and non-compete agreement |  |  | 6,892,024 |  |  |  | 5,456,881 |  |  |  | 1,435,143 |
Design assets |  |  | 123,000 |  |  |  | 123,000 |  |  |  | - |
Trademarks |  |  | 5,928 |  |  |  | 2,343 |  |  |  | 3,585 |
Engineering trade secrets |  |  | 4,370,269 |  |  |  | 3,086,755 |  |  |  | 1,283,514 |
Software |  |  | 870,000 |  |  |  | 373,492 |  |  |  | 496,508 |
Strategic Contract |  |  | 9,799,970 |  |  |  | 2,067,097 |  |  |  | 7,732,873 |
mPulse software |  |  | 741,846 |  |  |  | 264,654 |  |  |  | 477,192 |
Total |  | $ | 22,885,264 |  |  | $ | 11,411,631 |  |  | $ | 11,473,633 |
September 30, 2021 |
|  | Intangible assets |  |  | Accumulated amortization |  |  | Total |
Patents |  | $ | 74,112 |  |  | $ | 28,329 |  |  | $ | 45,783 |
Websites |  |  | 8,115 |  |  |  | 8,115 |  |  |  | — |
Customer list and non-compete agreement |  |  | 6,892,024 |  |  |  | 4,940,456 |  |  |  | 1,951,568 |
Design assets |  |  | 123,000 |  |  |  | 123,000 |  |  |  | — |
Trademarks |  |  | 5,928 |  |  |  | 2,236 |  |  |  | 3,692 |
Engineering trade secrets |  |  | 4,370,269 |  |  |  | 2,943,173 |  |  |  | 1,427,096 |
Software |  |  | 870,000 |  |  |  | 325,519 |  |  |  | 544,481 |
Strategic Contract |  |  | 9,799,970 |  |  |  | 1,577,098 |  |  |  | 8,222,872 |
mPulse software |  |  | 741,846 |  |  |  | 238,161 |  |  |  | 503,685 |
Total |  | $ | 22,885,264 |  |  | $ | 10,186,087 |  |  | $ | 12,699,177 |
Amortization expense for the three months ended December 31, 2021 and 2020 was $1,225,544 and $816,587, respectively. The Company expects to record amortization expense of intangible assets over the next 5 years and thereafter as follows:
Year |  | December 31, 2021 |
2022 |  |  | 3,363,558 |
2023 |  |  | 2,978,810 |
2024 |  |  | 2,565,998 |
2025 |  |  | 2,070,327 |
2026 |  |  | 493,229 |
Thereafter |  |  | 1,710 |
|  |  | 11,473,632 |

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- Definition The entire disclosure for all or part of the information related to intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 + Details
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