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10. INCOME TAXES (Details - Deferred tax) - USD ($) | Sep. 30, 2020 | Sep. 30, 2019
--- | --- | ---
Deferred tax assets: |  |
Net operating losses | $ 1,812,000 | $ 2,311,000
Capital loss carryforwards | 0 | 38,000
Share-based compensation | 180,000 | 169,000
Alternative minimum and other tax credits | 5,000 | 9,000
Excess tax over book basis in inventory | 20,000 | 32,000
Reserves and other allowances | 155,000 | 535,000
Deferred rent | 13,000 | 19,000
Accrued compensation | 70,000 | 9,000
Accrued expenses | 0 | 151,000
Depreciation | 31,000 | 27,000
Charitable contributions | 3,000 | 1,000
Total deferred tax assets | 2,289,000 | 3,301,000
Deferred tax liabilities: |  |
Intangible Assets | (58,000) | (141,000)
481 Election (IPS) | (245,000) | (298,000)
Excess book over tax basis in fixed assets | (99,000) | (196,000)
Total deferred tax liabilities | (402,000) | (635,000)
Valuation allowance | (1,887,000) | (2,666,000)
Net deferred tax assets | $ 0 | $ 0

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