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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

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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
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