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9. FIXED ASSETS
3 Months Ended
Dec. 31, 2016
Notes to Financial Statements  
9. FIXED ASSETS

Fixed assets, net of accumulated depreciation, was $276,213 and $285,415 as of December 31, 2016 and September 30, 2016, respectively. Accumulated depreciation was $805,251 and $796,481 as of December 31, 2016 and September 30, 2016, respectively. Total depreciation expense, was $9,700 and $18,097 for the three months ended December 31, 2016 and 2015, respectively. All equipment is used for selling, general and administrative purposes and accordingly all depreciation is classified in selling, general and administrative expenses.

 

Property and equipment as of December 31, 2016 was comprised of the following: 

 

  Estimated   December 31, 2016      
  Useful Lives   Purchased     Capital Leases     Total  
Machinery and equipment 2-10 years   $ 252,204     $ 69,581     $ 321,785  
Leasehold improvements 5-20 years     548,612       -       548,612  
Furniture and fixtures 3-10 years     73,977       101,260       175,237  
Software and websites 3- 7 years     35,830       -       35,830  
Less: accumulated depreciation       (634,410 )     (170,841 )     (805,251 )
    $ 276,213     $ -     $ 276,213