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6. PLANT, PROPERTY AND EQUIPMENT | 12 Months Ended
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Sep. 30, 2019
Property, Plant and Equipment [Abstract] |
6. PLANT, PROPERTY AND EQUIPMENT | Plant, property and equipment consisted of the following at September 30:
|  | 2019 |  |  | 2018 |
Leased manufacturing facility |  | $ | 21,183,756 |  |  | $ | 21,183,756 |
Research equipment |  |  | 3,320,358 |  |  |  | 3,162,151 |
Furniture and equipment |  |  | 125,872 |  |  |  | 124,369 |
Leasehold improvements |  |  | 149,239 |  |  |  | 131,910 |
|  |  | 24,779,225 |  |  |  | 24,602,186 |
Accumulated depreciation and amortization |  |  | (8,953,589 | ) |  |  | (8,383,335 | )
Net plant, property and equipment |  | $ | 15,825,636 |  |  | $ | 16,218,851 |
The Company is not the legal owner of the manufacturing building, but is deemed to be the owner for accounting purposes, based on the accounting guidance for build-to-suit leases. See Note 12, Commitments and Contingencies–Lease Obligations, for additional information. As of September 30, 2019 and 2018, accumulated depreciation on the manufacturing building is approximately $5.6 million and $5.1 million, respectively. Depreciation expense for the years ended September 30, 2019 and 2018 totaled approximately $588,000 and, $575,000, respectively. Depreciation expense includes depreciation on the leased manufacturing building of approximately $514,000, which is included in research and development costs on the Statements of Operations.

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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 + Details
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