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5. PROPERTY AND EQUIPMENT

9 Months Ended

Jun. 30, 2018

Property And Equipment

PROPERTY AND EQUIPMENT

Major classes of property and equipment at June 30, 2018 and September 30, 2017 consist of the following:

		June 30,				September 30,
		2018				2017
Computers and equipment		$	39,926			$	37,261
Show booth and equipment			49,123				171,986
Manufacturers’ molds and plates			34,200				34,200
			123,249				243,447
Less accumulated depreciation			(84,126	)			(107,971	)
Net property and equipment		$	39,123			$	135,476

Depreciation expense related to property and equipment was $8,443 and $14,520 for the three months ended June 30, 2018 and 2017, respectively. Depreciation expense related to property and equipment was $30,757 and $42,151 for the nine months ended June 30, 2018 and 2017, respectively. During the nine months ended June 30, 2017 we recorded a one-time loss of $69,311 on the disposal of a show booth that is no longer in use.

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- References

No definition available.

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- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-URI http://asc.fasb.org/topic&trid=2155823

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