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Note 8 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) | Sep. 30, 2023 | Sep. 30, 2022
--- | --- | ---
Allowance for credit losses | $ 39,938 | $ 95,564
Accrued pension and postretirement medical benefits | 591,841 | 486,745
Regulatory effect of change in federal income tax rate | 2,655,951 | 2,708,809
Accrued paid time off | 149,087 | 150,075
Cost of gas held in storage | 752,989 | 702,040
Deferred compensation | 1,020,512 | 993,079
Accrued gas cost | 0 | 125,888
MVP impairment | 14,180,759 | 14,180,759
Regulatory effect on tax credits | 1,662,400 | 0
Other | 263,971 | 124,034
Total gross deferred tax assets | 21,317,448 | 19,566,993
Utility property | 19,426,513 | 19,074,085
MVP investment | 1,288,104 | 1,366,157
Interest rate swaps | 1,188,533 | 1,235,126
Accrued gas cost | 259,162 | 0
Total gross deferred tax liabilities | 22,162,312 | 21,675,368
Net deferred tax asset | 1,163,594 | 1,057,079
Net deferred tax liability | $ 2,008,458 | $ 3,165,454

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