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LEASES (Tables) | 12 Months Ended
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Sep. 30, 2021
Leases |
SUMMARY OF FINANCE AND OPERATING LEASE LIABILITIES | Finance and operating lease liabilities consist of the following: SUMMARY OF FINANCE AND OPERATING LEASE LIABILITIES
|  | September 30, |  |  | September 30, |
|  | 2021 |  |  | 2020 |
Lease liabilities - current |  |  |  |  |  |  |  |
Finance leases |  | $ | - |  |  | $ | 20,061 |
Operating leases |  |  | 830,791 |  |  |  | 700,975 |
|  |  | 830,791 |  |  |  | 721,036 |
Lease liabilities - net of current portion |  |  |  |  |  |  |  |
Finance leases |  | $ | - |  |  | $ | - |
Operating leases |  |  | 2,017,408 |  |  |  | 2,027,406 |
|  | $ | 2,017,408 |  |  | $ | 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 September 30, 2021, is set forth below: SCHEDULE OF RECONCILIATION OF UNDISCOUNTED CASH FLOWS TO FINANCE AND OPERATING LEASE LIABILITIES
Years ending September 30, |  | Finance leases |  |  | Operating Leases |  |  | Total |
2022 |  |  | - |  |  |  | 912,755 |  |  |  | 912,755 |
2023 |  |  | - |  |  |  | 725,207 |  |  |  | 725,207 |
2024 |  |  | - |  |  |  | 588,454 |  |  |  | 588,454 |
2025 |  |  | - |  |  |  | 565,431 |  |  |  | 565,431 |
2026 & Thereafter |  |  | - |  |  |  | 668,292 |  |  |  | 668,292 |
Undiscounted lease payments |  |  | - |  |  |  | 3,460,139 |  |  |  | 3,460,139 |
Amount representing interest |  |  | - |  |  |  | (611,940 | ) |  |  | (611,940 | )
Discounted lease payments |  | $ | - |  |  | $ | 2,848,199 |  |  | $ | 2,848,199 |
SCHEDULE OF LEASE COSTS | Additional disclosures of lease data are set forth below: SCHEDULE OF LEASE COSTS
|  | For the year ended |
|  | September 30, 2021 |  |  | September 30, 2020 |
Lease costs: |  |  |  |  |  |  |  |
Finance lease costs: |  |  |  |  |  |  |  |
Depreciation of finance lease assets |  | $ | 17,184 |  |  | $ | 22,912 |
Interest on lease liabilities |  |  | 88 |  |  |  | 832 |
Operating lease costs: |  |  |  |  |  |  |  |
Amortization of right-of-use assets |  |  | 870,860 |  |  |  | 816,550 |
Interest on lease liabilities |  |  | 91,930 |  |  |  | 59,122 |
Total lease cost |  | $ | 980,062 |  |  | $ | 899,416 |
Other information: |  |  |  |  |  |  |  |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |  |  |  |  |
Operating leases |  | $ | 962,790 |  |  | $ | 816,549 |
Finance leases |  |  | 20,061 |  |  |  | 22,718 |
|  | $ | 982,851 |  |  | $ | 839,267 |
Weighted-average remaining lease term - finance leases (months) |  |  | 0 |  |  |  | 10 |
Weighted-average remaining lease term - operating leases (months) |  |  | 55 |  |  |  | 51 |
Weighted-average discount rate - finance leases |  |  | 3.63 | % |  |  | 3.63 | %
Weighted-average discount rate - operating leases |  |  | 6.85 | % |  |  | 6.64 | %

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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 + Details
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