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ACQUISITION (Details - Fair values of the assets acquired and liabilities ) - USD ($) | Sep. 30, 2021 | Sep. 30, 2020 | Aug. 17, 2020
--- | --- | --- | ---
Business Acquisition [Line Items] |  |  |
Goodwill | $ 1,758,682 | $ 1,758,682 |
Kablooe Design [Member] |  |  |
Business Acquisition [Line Items] |  |  |
Cash |  |  | $ 31,000
Accounts receivable |  |  | 96,000
Customer relationships (8 yr life) |  |  | 340,000
Trademark (15 yr life) |  |  | 110,000
Property and equipment |  |  | 9,000
Other assets |  |  | 9,000
Total identifiable assets acquired |  |  | 595,000
Accounts payable |  |  | (22,000)
Accrued liabilities |  |  | (135,000)
Deferred revenue |  |  | (46,000)
Debt |  |  | 170,000
Total liabilities assumed |  |  | (373,000)
Net identifiable assets acquired |  |  | 222,000
Goodwill |  |  | 591,000
Net assets acquired |  |  | $ 813,000

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- Definition Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
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