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Note 10 - Other Comprehensive Income (Loss) | 6 Months Ended
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Mar. 31, 2022
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] |
10. | 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 March 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gains |  | $ | 1,903,875 |  |  | $ | (490,057 | ) |  | $ | 1,413,818 |
Transfer of realized losses to interest expense |  |  | 163,860 |  |  |  | (42,179 | ) |  |  | 121,681 |
Net interest rate swaps |  |  | 2,067,735 |  |  |  | (532,236 | ) |  |  | 1,535,499 |
Defined benefit plans: |  |  |  |  |  |  |  |  |  |  |  |
Amortization of actuarial gains |  |  | (15,070 | ) |  |  | 3,879 |  |  |  | (11,191 | )
Other comprehensive income |  | $ | 2,052,665 |  |  | $ | (528,357 | ) |  | $ | 1,524,308 |
Three Months Ended March 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gains |  | $ | 529,356 |  |  | $ | (136,257 | ) |  | $ | 393,099 |
Transfer of realized losses to interest expense |  |  | 136,270 |  |  |  | (35,075 | ) |  |  | 101,195 |
Net interest rate swaps |  |  | 665,626 |  |  |  | (171,332 | ) |  |  | 494,294 |
Defined benefit plans: |  |  |  |  |  |  |  |  |  |  |  |
Amortization of actuarial losses |  |  | 20,017 |  |  |  | (5,153 | ) |  |  | 14,864 |
Other comprehensive income |  | $ | 685,643 |  |  | $ | (176,485 | ) |  | $ | 509,158 |
|  |  |  |  |  | Tax |  |  |  |  |
|  | Before-Tax |  |  | (Expense) |  |  | Net-of-Tax |
|  | Amount |  |  | or Benefit |  |  | Amount |
Six Months Ended March 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gains |  | $ | 2,219,858 |  |  | $ | (571,390 | ) |  | $ | 1,648,468 |
Transfer of realized losses to interest expense |  |  | 335,723 |  |  |  | (86,418 | ) |  |  | 249,305 |
Net interest rate swaps |  |  | 2,555,581 |  |  |  | (657,808 | ) |  |  | 1,897,773 |
Defined benefit plans: |  |  |  |  |  |  |  |  |  |  |  |
Amortization of actuarial gains |  |  | (30,140 | ) |  |  | 7,758 |  |  |  | (22,382 | )
Other comprehensive income |  | $ | 2,525,441 |  |  | $ | (650,050 | ) |  | $ | 1,875,391 |
Six Months Ended March 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gains |  | $ | 619,126 |  |  | $ | (159,364 | ) |  | $ | 459,762 |
Transfer of realized losses to interest expense |  |  | 273,708 |  |  |  | (70,451 | ) |  |  | 203,257 |
Net interest rate swaps |  |  | 892,834 |  |  |  | (229,815 | ) |  |  | 663,019 |
Defined benefit plans: |  |  |  |  |  |  |  |  |  |  |  |
Amortization of actuarial losses |  |  | 40,034 |  |  |  | (10,306 | ) |  |  | 29,728 |
Other comprehensive income |  | $ | 932,868 |  |  | $ | (240,121 | ) |  | $ | 692,747 |
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 16 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) |  |  | 1,897,773 |  |  |  | (22,382 | ) |  |  | 1,875,391 |
Balance at March 31, 2022 |  | $ | 1,009,563 |  |  | $ | (669,606 | ) |  | $ | 339,957 |

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