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OPERATING EXPENSES | 12 Months Ended
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Sep. 30, 2021
OPERATING EXPENSES |
OPERATING EXPENSES | NOTE 14 – OPERATING EXPENSES General and Administrative Expenses consists of the following:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year ended September 30,
​ | ​ | 2021 | ​ | 2020
Professional fees |  | $ | 6,991,246 |  | $ | 5,260,142
Salaries | ​ |  | 6,091,520 | ​ |  | 2,437,934
Depreciation and amortization | ​ |  | 720,805 | ​ |  | 725,796
Lease | ​ |  | 1,776,198 | ​ |  | 905,231
Settlements and penalties | ​ |  | 1,532,378 | ​ |  | 219,655
Employee benefits | ​ |  | 368,563 | ​ |  | 216,349
Utilities and office expense | ​ |  | 345,766 | ​ |  | 213,361
Advertising and promotions | ​ |  | 413,771 | ​ |  | 156,241
Taxes and licenses | ​ |  | 73,527 | ​ |  | 67,607
Repairs and maintenance | ​ |  | 244,868 | ​ |  | 55,050
Other | ​ |  | 835,299 | ​ |  | 169,775
Total | ​ | $ | 19,393,941 | ​ | $ | 10,427,141
​ Within professional fees is MTI shares for services, which is the issuance of MTI shares for services rendered to consultants and professional service firms. The expense is recorded at fair value of MTI shares issued (see Note 13, Other Assets). For the fiscal year ended September 30, 2021 and 2020, the Company recorded $2,460,529 and $2,929,179, respectively, for shares for services. Research and development consist of the following:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the fiscal year ended
​ | ​ | September 30,
​ |  | 2021 |  | 2020
Research & Development | ​ | ​ | ​ | ​ | ​ | ​
Professional fees | ​ | $ | 3,009,027 | ​ | $ | 1,667,077
Total | ​ | $ | 3,009,027 | ​ | $ | 1,667,077
​ Research and development costs are expensed as incurred. Research and development expenses primarily consist of Mullen Five EV show car development and are primarily comprised of personnel-related costs for employees and consultants. In December 2020, the Company entered into an agreement with Thurner, Inc. to design and develop two show electric vehicles. The planned finalization is expected to occur in 2021. The total cost for Phase 1 is $483,254. In December 2020, MTI entered into a Statement of Work with Phiaro, Inc. for its show car development for approximately $1.6 million. The show car project program started in December 2020 and is anticipated to be finished November 2021. The program is for the initial show car development of the Mullen Five, which is a mid-size electric SUV. The program start began in January 2021. The initial show cars in development consist of two mid-size electric SUVs.

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