XML 46 R36.htm IDEA: XBRL DOCUMENT
v3.22.1

Note 16 - Regulatory Assets and Liabilities (Tables) | 6 Months Ended
--- | ---
Mar. 31, 2022
Notes Tables |
Schedule of Regulatory Assets [Table Text Block] |
|  | March 31, 2022 |  |  | September 30, 2021 |
Assets: |  |  |  |  |  |  |  |
Current Assets: |  |  |  |  |  |  |  |
Regulatory assets: |  |  |  |  |  |  |  |
WNA revenues |  | $ | 1,808,525 |  |  | $ | 8,104 |
Under-recovery of gas costs |  |  | — |  |  |  | 5,048,164 |
Under-recovery of SAVE Plan revenues |  |  | — |  |  |  | 305,502 |
Accrued pension and postretirement medical |  |  | 103,340 |  |  |  | 206,679 |
Other deferred expenses |  |  | 85,211 |  |  |  | 88,004 |
Total current |  |  | 1,997,076 |  |  |  | 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 |  |  | 1,427,340 |  |  |  | 1,484,433 |
Accrued pension and postretirement medical |  |  | 5,154,713 |  |  |  | 5,154,713 |
Other deferred expenses |  |  | 123,962 |  |  |  | 130,613 |
Total non-current |  |  | 6,706,015 |  |  |  | 6,769,759 |
Total regulatory assets |  | $ | 9,101,225 |  |  | $ | 12,824,346 |
Schedule of Regulatory Liabilities [Table Text Block] |
|  | March 31, 2022 |  |  | September 30, 2021 |
Liabilities and Stockholders' Equity: |  |  |  |  |  |  |  |
Current Liabilities: |  |  |  |  |  |  |  |
Regulatory liabilities: |  |  |  |  |  |  |  |
Over-recovery of gas costs |  | $ | 98,776 |  |  | $ | — |
Over-recovery of SAVE Plan revenues |  |  | 102,879 |  |  |  | — |
Deferred income taxes |  |  | 332,361 |  |  |  | 329,959 |
Supplier refunds |  |  | 2,661,043 |  |  |  | — |
Total current |  |  | 3,195,059 |  |  |  | 329,959 |
Deferred Credits and Other Liabilities: |  |  |  |  |  |  |  |
Asset retirement obligations |  |  | 7,876,084 |  |  |  | 7,628,958 |
Regulatory cost of retirement obligations |  |  | 14,126,243 |  |  |  | 13,640,567 |
Regulatory Liabilities: |  |  |  |  |  |  |  |
Deferred income taxes |  |  | 12,706,518 |  |  |  | 12,891,242 |
Total non-current |  |  | 34,708,845 |  |  |  | 34,160,767 |
Total regulatory liabilities |  | $ | 37,903,904 |  |  | $ | 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 https://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 https://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 https://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 https://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