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4. FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Mar. 31, 2021

Fair Value Disclosures [Abstract]

Schedule of fair value measurement

The following tables present the placement in the fair value hierarchy and summarize the changes in fair value of the aforementioned liabilities for the three and six months ended March 31, 2021:

						Fair value measurement at reporting date using
						Quoted prices in active markets for identical assets				Significant other observable inputs				Significant unobservable inputs
		Balance				(Level 1)				(Level 2)				(Level 3)
Deferred consideration at September 30, 2020		$	90,000			$	–			$	–			$	90,000
Decrease in fair value of Kablooe contingent earnout consideration			(30,000	)			–				–				(30,000	)
Deferred consideration at December 31, 2020			60,000				–				–				60,000
Change in fair value of Kablooe contingent earnout consideration			–				–				–				–
Deferred consideration at March 31, 2021		$	60,000			$	–			$	–			$	60,000

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- References

No definition available.

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- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258

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