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Accrued Expenses and Other Liabilities | 9 Months Ended
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Jun. 30, 2021
Payables and Accruals [Abstract] |
Accrued Expenses and Other Liabilities | NOTE 6 – Accrued Expenses and Other Liabilities Accrued expenses consisted of the following at June 30, 2021 and September 30, 2020:
|  | As of June 30, 2021 |  |  | As of September 30, 2020 |
Accrued payroll |  | $ | 218,249 |  |  | $ | 238,212 |
Operating lease liability, short term |  |  | 62,446 |  |  |  | 57,848 |
Royalty payments |  |  | 50,838 |  |  |  | — |
Accrued issuance costs |  |  | — |  |  |  | 50,400 |
Other |  |  | 105,313 |  |  |  | 166,302 |
Total |  | $ | 436,846 |  |  | $ | 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 may be 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. 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. The PPP loan was forgiven on June 9, 2021 by the U.S. Small Business Administration and was reflected as other income in the accompanying condensed statements of operations. Interest was nominal during the three and nine months ended June 30, 2021.

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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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