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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