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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

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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
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=6500807&loc=d3e48068-110394

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