PREPAID EXPENSES AND OTHER

Prepaid expenses and other current assets consisted of the following:

	June 30,		September 30,
	2020		2019
Deposits for inventory	$	173,607	$	1,064,640
Prepaid insurance		350,173		194,285
Prepaid rent		-		87,782
Dues and subscriptions		198,951		88,031
Trade shows and travel		116,024		106,626
Other		199,678		240,473
	$	1,052,750	$	1,781,837

Deposits for inventory

Deposits for inventory consisted of cash payments to vendors for inventory to be delivered in the future.

Prepaid Insurance

Prepaid insurance consisted of premiums paid for health, commercial and corporate insurance. These premiums are amortized on a straight-line basis over the term of the agreements.

Prepaid

Rent

Prepaid rent consists of payments made in advance for the Company's facility lease.

Dues and subscriptions

Dues and subscriptions consist of payments made in advance for software subscriptions and trade and professional organizations. These payments are amortized on a straight-line basis over the term of the agreements.

Trade shows and travel

Trade shows and travel consists of payments made in advance for trade show events.