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Other Comprehensive Income | 6 Months Ended
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Mar. 31, 2020
Equity [Abstract] |
Other Comprehensive Income | Other Comprehensive Income (Loss) A summary of other comprehensive income and loss is provided below:
| Before-Tax Amount |  | Tax (Expense) or Benefit |  | Net-of-Tax Amount
Three Months Ended March 31, 2020 |  |  |  |  |
Interest rate swaps: |  |  |  |  |
Unrealized losses | $ | (1,654,962 | ) |  | $ | 425,987 |  |  | $ | (1,228,975 | )
Transfer of realized losses to interest expense | 16,698 |  |  | (4,297 | ) |  | 12,401 |
Net interest rate swaps | (1,638,264 | ) |  | 421,690 |  |  | (1,216,574 | )
Defined benefit plans: |  |  |  |  |
Amortization of actuarial losses | 22,610 |  |  | (5,819 | ) |  | 16,791 |
Other comprehensive loss | $ | (1,615,654 | ) |  | $ | 415,871 |  |  | $ | (1,199,783 | )
Three Months Ended March 31, 2019 |  |  |  |  |
Interest rate swap: |  |  |  |  |
Unrealized losses | $ | (40,059 | ) |  | $ | 10,311 |  |  | $ | (29,748 | )
Transfer of realized gains to interest expense | (19,355 | ) |  | 4,982 |  |  | (14,373 | )
Net interest rate swap | (59,414 | ) |  | 15,293 |  |  | (44,121 | )
Defined benefit plans: |  |  |  |  |
Amortization of actuarial gains | (2,576 | ) |  | 663 |  |  | (1,913 | )
Other comprehensive loss | $ | (61,990 | ) |  | $ | 15,956 |  |  | $ | (46,034 | )
| Before-Tax Amount |  | Tax (Expense) or Benefit |  | Net-of-Tax Amount
Six Months Ended March 31, 2020 |  |  |  |  |
Interest rate swaps: |  |  |  |  |
Unrealized losses | $ | (1,304,269 | ) |  | $ | 335,718 |  |  | $ | (968,551 | )
Transfer of realized losses to interest expense | 20,238 |  |  | (5,208 | ) |  | 15,030 |
Net interest rate swaps | (1,284,031 | ) |  | 330,510 |  |  | (953,521 | )
Defined benefit plans: |  |  |  |  |
Amortization of actuarial losses | 45,220 |  |  | (11,638 | ) |  | 33,582 |
Other comprehensive loss | $ | (1,238,811 | ) |  | $ | 318,872 |  |  | $ | (919,939 | )
Six Months Ended March 31, 2019 |  |  |  |  |
Interest rate swap: |  |  |  |  |
Unrealized losses | $ | (134,015 | ) |  | $ | 34,495 |  |  | $ | (99,520 | )
Transfer of realized gains to interest expense | (35,017 | ) |  | 9,013 |  |  | (26,004 | )
Net interest rate swap | (169,032 | ) |  | 43,508 |  |  | (125,524 | )
Defined benefit plans: |  |  |  |  |
Amortization of actuarial gains | (5,152 | ) |  | 1,326 |  |  | (3,826 | )
Other comprehensive loss | $ | (174,184 | ) |  | $ | 44,834 |  |  | $ | (129,350 | )
The amortization of actuarial gains and losses is included as a component of net periodic pension and postretirement benefit costs under other income, net. Reconciliation of Accumulated Other Comprehensive Income (Loss)
| Accumulated Other Comprehensive Income (Loss)
Balance at September 30, 2019 | $ | (2,488,917 | )
Other comprehensive loss | (919,939 | )
Balance at March 31, 2020 | $ | (3,408,856 | )

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 + Details
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- References No definition available. + Details
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Period Type: | duration