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Regulatory Assets and Liabilities (Tables) | 6 Months Ended
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Mar. 31, 2020
Regulatory Assets and Liabilities [Abstract] |
Schedule of Regulatory Assets | Regulatory assets included in the Company’s condensed consolidated balance sheets are as follows:
| March 31, 2020 |  | September 30, 2019
Assets: |  |  |
Current Assets: |  |  |
Regulatory assets: |  |  |
WNA | $ | 2,386,713 |  |  | $ | 569,558 |
ESAC assets | 180,809 |  |  | 265,392 |
Accrued pension and postretirement medical | 301,336 |  |  | 602,674 |
Other deferred expenses | 84,315 |  |  | 84,315 |
Total current | 2,953,173 |  |  | 1,521,939 |
Utility Property: |  |  |
In service: |  |  |
Other | 11,945 |  |  | 11,945 |
Construction work in progress: |  |  |
AFUDC | 217,147 |  |  | — |
Other Assets: |  |  |
Regulatory assets: |  |  |
Premium on early retirement of debt | 1,655,714 |  |  | 1,712,808 |
Accrued pension and postretirement medical | 9,414,695 |  |  | 9,414,695 |
ESAC assets | 371,475 |  |  | 756,803 |
Other deferred expenses | 257,085 |  |  | 294,547 |
Total non-current | 11,698,969 |  |  | 12,178,853 |
Total regulatory assets | $ | 14,881,234 |  |  | $ | 13,712,737 |
Schedule of Regulatory Liabilities | Regulatory liabilities included in the Company’s condensed consolidated balance sheets are as follows:
| March 31, 2020 |  | September 30, 2019
Liabilities and Stockholders' Equity: |  |  |
Current Liabilities: |  |  |
Regulatory liabilities: |  |  |
Over-recovery of gas costs | $ | 2,217,721 |  |  | $ | 161,837 |
Over-recovery of SAVE Plan revenues | 397,581 |  |  | 574,181 |
Rate refund | — |  |  | 3,827,588 |
Excess deferred income taxes | 205,353 |  |  | 205,353 |
Other deferred liabilities | 166,136 |  |  | 108,644 |
Total current | 2,986,791 |  |  | 4,877,603 |
Deferred Credits and Other Liabilities: |  |  |
Asset retirement obligations | 6,943,766 |  |  | 6,788,683 |
Regulatory cost of retirement obligations | 12,303,970 |  |  | 11,892,352 |
Regulatory Liabilities: |  |  |
Excess deferred income taxes | 10,767,006 |  |  | 10,934,434 |
Total non-current | 30,014,742 |  |  | 29,615,469 |
Total regulatory liabilities | $ | 33,001,533 |  |  | $ | 34,493,072 |

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- Definition Regulatory Assets and Liabilities [Abstract] + References No definition available. + Details
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- Definition Tabular disclosure of assets that are created when regulatory agencies permit public utilities to defer certain costs included in rate-setting to the balance sheet. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 715 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6501251&loc=d3e52485-110419 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44264-110382 + Details
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- Definition Tabular disclosure of regulatory liabilities. Detailed information about liabilities that result from rate actions of a regulator. Rate actions of a regulator can impose a liability on a regulated enterprise resulting in a regulatory liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 405 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6500807&loc=d3e48068-110394 + Details
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