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Note 3 - Deferred Income Taxes (Details) - USD ($) | Sep. 30, 2015 | Sep. 30, 2014 | Sep. 30, 2013
--- | --- | --- | ---
Deferred tax assets attributable to: |  |  |
Accrued liabilities, including supplemental compensation and vacation pay accrual | $ 605,000 | $ 1,063,000 | $ 1,083,000
Impairment losses on investments | 1,369,000 | 1,779,000 | 1,778,000
Bad debt reserves not yet deductible | 82,000 | 78,000 | 78,000
Depreciation and amortization | 3,251,000 | 1,822,000 | 356,000
Deferred revenues | (1,378,000) | (1,116,000) |
Credits and other | 869,000 | 12,000 | 41,000
Total deferred tax assets | 7,554,000 | 5,870,000 | 3,336,000
Deferred tax liabilities attributable to: |  |  |
Unrealized gains on investments | (43,278,000) | (48,896,000) | (34,610,000)
Goodwill | (896,000) | (495,000) |
Total deferred tax liabilities | (44,174,000) | (49,391,000) | (34,610,000)
Net deferred income taxes | $ (36,620,000) | $ (43,521,000) | $ (31,274,000)

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