Note 3 - Property and Equipment

3 Months Ended

Dec. 31, 2021

3. PROPERTY AND EQUIPMENT

At December 31, 2021 and September 30, 2021, property and equipment consisted of:

	Estimated
	Useful		December 31,		September 30,
	Life (years)		2021		2021
Computer equipment		3	$	9,357	$	9,357

Furniture and fixtures		5		8,983		8,983

Leasehold improvements	Life of Lease			14,416		14,416

Lab equipment		5		1,000		1,000

				33,756		33,756

Less – accumulated depreciation				29,315		28,516

Property and equipment, net			$	4,441	$	5,240

For the three months ended December 31, 2021 and 2020, depreciation expense recorded was $799 and $372, respectively.