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Leases (Tables)

3 Months Ended

Dec. 31, 2020

Leases [Abstract]

Summary of Finance and Operating Lease Liabilities

Finance and operating lease liabilities consist of the following:

		December 31,				September 30,
		2020				2020
Lease liabilities - current
Finance leases		$	14,245			$	20,061
Operating leases			735,493				700,975
			749,738				721,036
Lease liabilities - net of current portion
Finance leases		$	-			$	-
Operating leases			1,944,754				2,027,406
		$	1,944,754			$	2,027,406

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 December 31, 2020 is set forth below:

Years ending September 30,		Finance leases				Operating Leases				Total
2021			14,306				587,954				602,260
2022			-				721,161				721,161
2023			-				519,740				519,740
2024			-				382,838				382,838
2025			-				359,658				359,658
2026 & thereafter			-				558,410				558,410
Undiscounted lease payments			14,306				3,129,761				3,144,067
Amount representing interest			(61	)			(449,514	)			(449,575	)
Discounted lease payments		$	14,245			$	2,680,247			$	2,694,492

Schedule of Lease Costs

Additional disclosures of lease data are set forth below:

		Three months ended				Three months ended
		December 31, 2020				December 31, 2019
Lease costs:
Finance lease costs:
Depreciation of finance lease assets		$	5,728			$	5,728
Interest on lease liabilities			27				208
Operating lease costs:
Amortization of right-of-use assets			186,777				156,777
Interest on lease liabilities			16,636				20,375
Total lease cost		$	209,168			$	183,088
Other information:
Cash paid for amounts included in the
measurement of lease liabilities:
Operating leases		$	178,228			$	5,936
Finance leases			14,306				199,290
		$	192,534			$	205,226
Weighted-average remaining lease term - finance leases (months)			7				19
Weighted-average remaining lease term - operating leases (months)			48				36
Weighted-average discount rate - finance leases			3.63	%			6.95	%
Weighted-average discount rate - operating leases			6.64	%			6.57	%

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Schedule of reconciliation of undiscounted cash flows to finance and operating lease liabilities [Table Text Block].

+ References

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- Definition

Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 842
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=123408670&loc=SL77918686-209980

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