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Note 8 - Other Comprehensive Income (Loss) | 3 Months Ended
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Dec. 31, 2021
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] |
8. | Other Comprehensive Income (Loss)
A summary of other comprehensive income and loss is provided below:
|  |  |  |  |  | Tax |  |  |  |
|  | Before-Tax |  |  | (Expense) |  |  | Net-of-Tax |
|  | Amount |  |  | or Benefit |  |  | Amount |
Three Months Ended December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gains |  | $ | 315,983 |  |  | $ | (81,333 | ) |  | $ | 234,650 |
Transfer of realized losses to interest expense |  |  | 171,863 |  |  |  | (44,239 | ) |  |  | 127,624 |
Net interest rate swaps |  |  | 487,846 |  |  |  | (125,572 | ) |  |  | 362,274 |
Defined benefit plans: |  |  |  |  |  |  |  |  |  |  |  |
Amortization of actuarial gains |  |  | (15,070 | ) |  |  | 3,879 |  |  |  | (11,191 | )
Other comprehensive income |  | $ | 472,776 |  |  | $ | (121,693 | ) |  | $ | 351,083 |
Three Months Ended December 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gains |  | $ | 89,770 |  |  | $ | (23,107 | ) |  | $ | 66,663 |
Transfer of realized losses to interest expense |  |  | 137,438 |  |  |  | (35,376 | ) |  |  | 102,062 |
Net interest rate swaps |  |  | 227,208 |  |  |  | (58,483 | ) |  |  | 168,725 |
Defined benefit plans: |  |  |  |  |  |  |  |  |  |  |  |
Amortization of actuarial losses |  |  | 20,017 |  |  |  | (5,153 | ) |  |  | 14,864 |
Other comprehensive income |  | $ | 247,225 |  |  | $ | (63,636 | ) |  | $ | 183,589 |
The amortization of actuarial gains and losses, reflected in the preceding table, relate to the unregulated operations of the Company. Actuarial gains and losses attributable to the regulated operations are included as a regulatory asset. See Note 14 for a schedule of regulatory assets. The amortization of actual gains and losses is recognized as a component of net periodic pension and postretirement benefit costs under other income, net. Reconciliation of Accumulated Other Comprehensive Income (Loss)
|  |  |  |  |  |  |  |  |  | Accumulated |
|  |  |  |  |  |  |  |  |  | Other |
|  | Interest Rate |  |  | Defined Benefit |  |  | Comprehensive |
|  | Swaps |  |  | Plans |  |  | Income (Loss) |
Balance at September 30, 2021 |  | $ | (888,210 | ) |  | $ | (647,224 | ) |  | $ | (1,535,434 | )
Other comprehensive income (loss) |  |  | 362,274 |  |  |  | (11,191 | ) |  |  | 351,083 |
Balance at December 31, 2021 |  | $ | (525,936 | ) |  | $ | (658,415 | ) |  | $ | (1,184,351 | )

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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 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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