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Note 1 - Summary of Significant Accounting Policies - Schedule of Regulatory Assets and Liabilities (Details) - USD ($) | Sep. 30, 2023 | Sep. 30, 2022 | Sep. 30, 2021
--- | --- | --- | ---
Regulatory assets | $ 2,854,276 | $ 1,877,468 |
Utility property in service, other | 479,647 | 11,945 |
Construction work in progress - AFUDC | 356,325 | 461,342 |
Noncurrent regulatory assets | 5,389,445 | 5,446,547 |
Total regulatory assets | 9,079,693 | 7,797,302 |
Regulatory liabilities | 1,632,716 | 3,168,066 |
Asset retirement obligations | 10,792,831 | 10,204,079 | $ 7,628,958
Regulatory cost of retirement obligations | 13,029,376 | 12,277,796 |
Regulatory Liability, Noncurrent | 18,031,693 | 13,223,124 |
Total non-current | 41,853,900 | 35,704,999 |
Total regulatory liabilities | 43,486,616 | 38,873,065 |
Over-recovery of SAVE Plan Revenues [Member] |  |  |
Regulatory liabilities | 146,861 | 158,847 |
Rate Refund [Member] |  |  |
Regulatory liabilities | 652,018 | 0 |
Deferred Income Tax Charge [Member] |  |  |
Regulatory liabilities | 527,034 | 363,297 |
Regulatory Liability, Noncurrent | 16,249,776 | 13,193,006 |
Supplier Refund [Member] |  |  |
Regulatory liabilities | 275,649 | 2,484,992 |
Other Deferred Liabilities [Member] |  |  |
Regulatory liabilities | 31,154 | 160,930 |
Other Regulatory Assets (Liabilities) [Member] |  |  |
Regulatory Liability, Noncurrent | 1,781,917 | 30,118 |
WNA [Member] |  |  |
Regulatory assets | 414,689 | 193,518 |
Regulatory Clause Revenues, under-Recovered [Member] |  |  |
Regulatory assets | 1,383,340 | 1,316,580 |
Under-recovery of RNG Revenues [Member] |  |  |
Regulatory assets | 797,804 | 0 |
Pension Costs [Member] |  |  |
Regulatory assets | 243,017 | 237,911 |
Noncurrent regulatory assets | 3,786,265 | 3,894,561 |
Other Deferred Expenses [Member] |  |  |
Regulatory assets | 15,426 | 129,459 |
Deferred Gain (Loss) on Early Extinguishment of Debt [Member] |  |  |
Noncurrent regulatory assets | 1,256,059 | 1,370,246 |
Total regulatory assets | 1,256,059 | 1,370,246 |
Other Assets [Member] |  |  |
Noncurrent regulatory assets | $ 347,121 | $ 181,740 |

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- Definition Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are expected to be recovered through revenue sources within one year or the normal operating cycle, if longer. Such costs are capitalized if they meet both of the following criteria: a. It is probable that future revenue in an amount at least equal to the capitalized cost will result from inclusion of that cost in allowable costs for rate-making purposes. b. Based on available evidence, the future revenue will be provided to permit recovery of the previously incurred cost rather than to provide for expected levels of similar future costs. If the revenue will be provided through an automatic rate-adjustment clause, this criterion requires that the regulator's intent clearly be to permit recovery of the previously incurred cost. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 980 -SubTopic 340 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481878/980-340-50-1 + Details
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