XML 29 R18.htm IDEA: XBRL DOCUMENT
v3.6.0.2

Note 3 - Income Taxes (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2016
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | 2016 |  |  | 2015 |  |  | 2014 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | (268,000 | ) |  | $ | 458,000 |  |  | $ | 1,065,000 |
State |  |  | (30,000 | ) |  |  | (271,000 | ) |  |  | 484,000 |
|  |  | (298,000 | ) |  |  | 187,000 |  |  |  | 1,549,000 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | (1,369,000 | ) |  |  | (1,053,000 | ) |  |  | (1,790,000 | )
State |  |  | (268,000 | ) |  |  | (254,000 | ) |  |  | (249,000 | )
|  |  | (1,637,000 | ) |  |  | (1,307,000 | ) |  |  | (2,039,000 | )
|  | $ | (1,935,000 | ) |  | $ | (1,120,000 | ) |  | $ | (490,000 | )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | 2016 |  |  | 2015 |  |  | 2014 |
Statutory federal income tax rate |  |  | 34.0 | % |  |  | 34.0 | % |  |  | 34.0 | %
State franchise taxes (net of federal tax benefit) |  |  | 5.2 |  |  |  | (23.3 | ) |  |  | (38.3 | )
State enterprise zone benefits |  |  | --- |  |  |  | 134.9 |  |  |  | --- |
Business meals/gifts |  |  | (2.3 | ) |  |  | (18.8 | ) |  |  | 36.1 |
Domestic production activity deduction |  |  | --- |  |  |  | (2.2 | ) |  |  | (135.7 | )
Dividends received deduction |  |  | 24.5 |  |  |  | 225.7 |  |  |  | (424.6 | )
Penalties for uncertain and unrecognized tax benefits |  |  | --- |  |  |  | --- |  |  |  | 115.5 |
Prior year true-up |  |  | (2.0 | ) |  |  | (7.3 | ) |  |  | 84.7 |
Foreign tax credits |  |  | 4.0 |  |  |  | 28.4 |  |  |  | (17.9 | )
Effect of state rate change on beginning balance of deferred tax liabilities |  |  | 1.4 |  |  |  | (5.0 | ) |  |  | --- |
Others |  |  | 0.2 |  |  |  | (5.5 | ) |  |  | (1.3 | )
Effective tax rate |  |  | 65.0 | % |  |  | 360.9 | % |  |  | (347.5 | )%
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | 2016 |  |  | 2015 |  |  | 2014 |
Deferred tax assets attributable to: |  |  |  |  |  |  |  |  |  |  |  |
Accrued liabilities, including supplemental compensation and vacation pay accrual |  | $ | 455,000 |  |  | $ | 605,000 |  |  | $ | 1,063,000 |
Impairment losses on investments |  |  | 1,382,000 |  |  |  | 1,369,000 |  |  |  | 1,779,000 |
Bad debt reserves not yet deductible |  |  | 62,000 |  |  |  | 82,000 |  |  |  | 78,000 |
Depreciation and amortization |  |  | 4,549,000 |  |  |  | 3,251,000 |  |  |  | 1,822,000 |
Deferred revenues |  |  | 1,555,000 |  |  |  | 1,378,000 |  |  |  | 1,116,000 |
Credits and other |  |  | 1,519,000 |  |  |  | 869,000 |  |  |  | 12,000 |
Total deferred tax assets |  |  | 9,522,000 |  |  |  | 7,554,000 |  |  |  | 5,870,000 |
Deferred tax liabilities attributable to: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gains on investments |  |  | (42,250,000 | ) |  |  | (43,278,000 | ) |  |  | (48,896,000 | )
Goodwill |  |  | (1,227,000 | ) |  |  | (896,000 | ) |  |  | (495,000 | )
Total deferred tax liabilities |  |  | (43,477,000 | ) |  |  | (44,174,000 | ) |  |  | (49,391,000 | )
Net deferred income taxes |  | $ | (33,955,000 | ) |  | $ | (36,620,000 | ) |  | $ | (43,521,000 | )
Summary of Income Tax Contingencies [Table Text Block] |
Uncertain Tax Liability |
|  | 2016 |  |  | 2015 |  |  | 2014 |
Beginning balance |  | $ | 2,991,000 |  |  | $ | 3,244,000 |  |  | $ | --- |
Added liability for the prior year |  |  | --- |  |  |  | --- |  |  |  | 2,393,000 |
Added liability for the current year |  |  | --- |  |  |  | --- |  |  |  | 851,000 |
Tax payment upon settlement |  |  | --- |  |  |  | --- |  |  |  | --- |
Reduced liability for the current year |  |  | (268,000 | ) |  |  | (253,000 | ) |  | --- |
Ending balance |  | $ | 2,723,000 |  |  | $ | 2,991,000 |  |  | $ | 3,244,000 |

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=65882285&loc=SL6600010-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32718-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32840-109319 + Details
Name: | us-gaap_SummaryOfIncomeTaxContingenciesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_TableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration