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Accrued Expenses and Other Liabilities | 3 Months Ended
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Dec. 31, 2020
Payables and Accruals [Abstract] |
Accrued Expenses and Other Liabilities | NOTE 6 - Accrued Expenses and Other Liabilities Accrued expenses consisted of the following at December 31, 2020 and September 30, 2020:
|  | As of December 31, 2020 |  |  | As of September 30, 2020 |
Accrued payroll |  | $ | 282,253 |  |  | $ | 238,212 |
Operating lease liability, short term |  |  | 59,350 |  |  |  | 57,848 |
Royalty Payments |  |  | 52,144 |  |  |  | — |
Accrued issuance costs |  |  | — |  |  |  | 50,400 |
Other |  |  | 218,125 |  |  |  | 166,302 |
Total |  | $ | 611,872 |  |  | $ | 512,762 |
The "other" category is primarily comprised of board fees. Paycheck Protection Program The CARES Act, signed into law in March 2020, established the Paycheck Protection Program ("PPP"). The PPP authorizes over $600 billion in forgivable loans to small businesses. Loan amounts are forgiven to the extent proceeds are used to cover documented payroll, mortgage interest, rent, and utility costs over a 24-week measurement period following loan funding. There can be no assurance that this PPP loan will be forgiven. Loans have a maturity of 2 years and an interest rate of 1%. Prepayments may be made without penalty. In April 2020, the Company received loan funding of $83,333 under the PPP and was recorded as a long-term liability. Interest in connection with the PPP was nominal during the three months ended December 31, 2020.

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- Definition The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period. + 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 210.5-02.19(a),20,24) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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