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Note 9 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($)
Sep. 30, 2024
Sep. 30, 2023
Accrued pension and postretirement medical benefits $ 512,778 $ 591,841
Regulatory effect of change in federal income tax rate 2,553,086 2,655,951
Cost of gas held in storage 835,094 752,989
Deferred compensation 1,166,850 1,020,512
Impairment of unconsolidated affiliate 14,077,357 14,180,759
Regulatory effect on tax credits 1,437,670 1,662,400
Other 641,300 452,996
Total gross deferred tax assets 21,224,135 21,317,448
Utility property 19,879,747 19,426,513
MVP investment 1,586,837 1,288,104
Interest rate swaps 530,903 1,188,533
Accrued gas cost 345,464 259,162
Total gross deferred tax liabilities 22,342,951 22,162,312
Net deferred tax asset 771,746 1,163,594
Net deferred tax liability $ 1,890,562 $ 2,008,458