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4. INVENTORY

9 Months Ended

Jun. 30, 2018

Inventory Abstract

INVENTORY

Inventory at June 30, 2018 and September 30, 2017 consists of the following:

		June 30,				September 30,
		2018				2017
Finished goods		$	265,555			$	375,459
Inventory components			210,178				212,738
Total		$	475,733			$	588,197

In the nine months ended June 30, 2018, the Company determined that inventory was impaired by approximately $102,000. During the year ended September 30, 2017, the Company determined that inventory was impaired by approximately $67,000. Impairment charges were recorded within operating expenses for the respective periods.

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- Definition

The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 330
-URI http://asc.fasb.org/topic&trid=2126998

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