5. INTANGIBLE ASSETS

3 Months Ended

Dec. 31, 2021

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: