XML 43 R33.htm IDEA: XBRL DOCUMENT
v3.22.0.1

Note 14 - Regulatory Assets and Liabilities (Tables) | 3 Months Ended
--- | ---
Dec. 31, 2021
Notes Tables |
Schedule of Regulatory Assets [Table Text Block] |
|  | December 31, 2021 |  |  | September 30, 2021 |
Assets: |  |  |  |  |  |  |  |
Current Assets: |  |  |  |  |  |  |  |
Regulatory assets: |  |  |  |  |  |  |  |
Accrued WNA revenues |  | $ | 1,252,121 |  |  | $ | 8,104 |
Under-recovery of gas costs |  |  | 4,225,105 |  |  |  | 5,048,164 |
Under-recovery of SAVE Plan revenues |  |  | 97,458 |  |  |  | 305,502 |
Accrued pension and postretirement medical |  |  | 155,011 |  |  |  | 206,679 |
Other deferred expenses |  |  | 84,315 |  |  |  | 88,004 |
Total current |  |  | 5,814,010 |  |  |  | 5,656,453 |
Utility Property: |  |  |  |  |  |  |  |
In service: |  |  |  |  |  |  |  |
Other |  |  | 11,945 |  |  |  | 11,945 |
Construction work in progress: |  |  |  |  |  |  |  |
AFUDC |  |  | 386,189 |  |  |  | 386,189 |
Other Assets: |  |  |  |  |  |  |  |
Regulatory assets: |  |  |  |  |  |  |  |
Premium on early retirement of debt |  |  | 1,455,886 |  |  |  | 1,484,433 |
Accrued pension and postretirement medical |  |  | 5,154,713 |  |  |  | 5,154,713 |
Other deferred expenses |  |  | 127,033 |  |  |  | 130,613 |
Total non-current |  |  | 6,737,632 |  |  |  | 6,769,759 |
Total regulatory assets |  | $ | 12,949,776 |  |  | $ | 12,824,346 |
Schedule of Regulatory Liabilities [Table Text Block] |
|  | December 31, 2021 |  |  | September 30, 2021 |
Liabilities and Stockholders' Equity: |  |  |  |  |  |  |  |
Current Liabilities: |  |  |  |  |  |  |  |
Regulatory liabilities: |  |  |  |  |  |  |  |
Deferred income taxes |  | $ | 332,361 |  |  | $ | 329,959 |
Other deferred liabilities |  |  | 388,786 |  |  |  | — |
Total current |  |  | 721,147 |  |  |  | 329,959 |
Deferred Credits and Other Liabilities: |  |  |  |  |  |  |  |
Asset retirement obligations |  |  | 7,740,028 |  |  |  | 7,628,958 |
Regulatory cost of retirement obligations |  |  | 13,953,370 |  |  |  | 13,640,567 |
Regulatory Liabilities: |  |  |  |  |  |  |  |
Deferred income taxes |  |  | 12,789,608 |  |  |  | 12,891,242 |
Total non-current |  |  | 34,483,006 |  |  |  | 34,160,767 |
Total regulatory liabilities |  | $ | 35,204,153 |  |  | $ | 34,490,726 |

X
- 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
Name: | us-gaap_ScheduleOfRegulatoryAssetsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfRegulatoryLiabilitiesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types: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