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v3.19.2

7. FIXED ASSETS (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2019 | Sep. 30, 2018
Notes to Financial Statements |  |
Schedule of Property and equipment |
|  |  |  | March 31, 2019
|  | Estimated Useful Lives |  | Purchased |  | Capital Leases |  | Total
Machinery and equipment |  | 2-10 years |  | $ | 406,861 |  |  | $ | 42,681 |  |  | $ | 449,542 |
Leasehold improvements |  | 2-3 years |  |  | 276,112 |  |  |  | — |  |  |  | 276,112 |
Furniture and fixtures |  | 2-3 years |  |  | 58,051 |  |  |  | 95,020 |  |  |  | 153,071 |
Software and websites |  | 3- 7 years |  |  | 35,830 |  |  |  | — |  |  |  | 35,830 |
Less: accumulated depreciation |  |  |  |  | (579,318 | ) |  |  | (137,701 | ) |  |  | (717,019 | )
|  |  |  | $ | 197,536 |  |  | $ | — |  |  | $ | 197,536 |
| Estimated |  | September 30, 2018 |
| Useful Lives |  | Purchased |  |  | Capital Leases |  |  | Total |
Machinery and equipment | 2-10 years |  | $ | 332,305 |  |  | $ | 42,681 |  |  | $ | 374,986 |
Leasehold improvements | 2-3 years |  |  | 276,112 |  |  |  | - |  |  |  | 276,112 |
Furniture and fixtures | 2-3 years |  |  | 58,051 |  |  |  | 95,020 |  |  |  | 153,071 |
Software and websites | 3- 7 years |  |  | 35,830 |  |  |  | - |  |  |  | 35,830 |
Less: accumulated depreciation |  |  |  | (532,966 | ) |  |  | (137,700 | ) |  |  | (670,666 | )
|  | $ | 169,332 |  |  | $ | 1 |  |  | $ | 169,333 |

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
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