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2. ACQUISITIONS (Details) | 12 Months Ended
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Sep. 30, 2020 USD ($)
Business Combinations [Abstract] |
Consideration | $ 74,353,483
Assets acquired: |
Cash and cash equivalents | 1,822,331
Accounts receivable | 850,921
Inventory | 1,054,926
Other current assets | 38,745
Property and equipment, net | 723,223
Intangible assets | 21,585,000
Goodwill | 54,669,997
Total assets acquired | 80,745,143
Liabilities assumed: |
Accounts payable | 257,081
Notes payable - related party | 764,300
Customer deposits - related party | 265,000
Accrued expenses | 460,979
Deferred tax liability | 4,644,300
Total liabilities assumed | 6,391,660
Net assets acquired | $ 74,353,483

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- Definition Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121647850&loc=d3e4845-128472 + Details
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