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Leases (Tables)

6 Months Ended

Mar. 31, 2020

Leases [Abstract]

Summary of Finance and Operating Lease Liabilities

Finance and operating lease liabilities consist of the following:

		March 31,				September 30,
		2020				2019
Lease liabilities - current
Finance leases		$	22,452			$	22,452
Operating leases			294,552				-
			317,004				22,452

Lease liabilities - net of current portion
Finance leases		$	9,207			$	20,061
Operating leases			728,422				-
		$	737,629			$	20,061

Schedule of Reconciliation of Undiscounted Cash Flows to Finance and Operating Lease Liabilities

A reconciliation of undiscounted cash flows to finance and operating lease liabilities recognized in the condensed consolidated balance sheet at March 31, 2020 is set forth below:

Years ending September 30,			Finance leases				Operating Leases				Total
Remainder of 2020			$	11,872			$	243,334			$	255,206
2021				19,970				409,446				429,416
2022				-				274,682				274,682
2023				-				157,338				157,338
2024				-				34,385				34,385
Undiscounted lease payments				31,842				1,119,185				1,151,027
Amount representing interest				(183	)			(96,211	)			(96,394	)
Discounted lease payments			$	31,659			$	1,022,974			$	1,054,633

Schedule of Lease Costs

Additional disclosures of lease data are set forth below:

		Six months ended
		March 31, 2020
Lease costs:
Finance lease costs:
Amortization of right-of-use assets			11,456
Interest on lease liabilities			416

Operating lease costs:			156,777
Total lease cost			168,649

Other information:
Cash paid for amounts included in the measurement of lease liabilities:
Operating leases			11,872
Finance leases			398,580
			410,452

Weighted-average remaining lease term - finance leases (months)			16
Weighted-average remaining lease term - operating leases (months)			28

Weighted-average discount rate - finance leases			6.95	%
Weighted-average discount rate - operating leases			6.57	%