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Note 16 - Regulatory Assets and Liabilities (Tables)

3 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Regulatory Assets [Table Text Block]

		December 31, 2023				September 30, 2023
Assets:
Current Assets:
Regulatory assets:
Accrued WNA revenues		$	1,587,816			$	414,689
Under-recovery of gas costs			—				1,383,340
Under-recovery of RNG revenues			1,085,177				797,804
Accrued pension			182,263				243,017
Other deferred expenses			12,762				15,426
Total current			2,868,018				2,854,276
Other Non-Current Assets:
Regulatory assets:
Premium on early retirement of debt			1,227,512				1,256,059
Accrued pension			3,786,265				3,786,265
Other deferred expenses			336,414				347,121
Total non-current			5,350,191				5,389,445
Total regulatory assets		$	8,218,209			$	8,243,721

Schedule of Regulatory Liabilities [Table Text Block]

		December 31, 2023				September 30, 2023
Liabilities and Stockholders' Equity:
Current Liabilities:
Regulatory liabilities:
Over-recovery of gas costs		$	663,505			$	—
Over-recovery of SAVE Plan revenues			176,935				146,861
Rate refund			652,018				652,018
Deferred income taxes			591,765				527,034
Supplier refunds			203,437				275,649
Other deferred liabilities			23,365				31,154
Total current			2,311,025				1,632,716
Deferred Credits and Other Non-Current Liabilities:
Asset retirement obligations			10,855,794				10,792,831
Regulatory cost of retirement obligations			13,404,991				13,029,376
Regulatory liabilities:
Deferred income taxes			16,101,834				16,249,776
Deferred postretirement medical			1,781,917				1,781,917
Total non-current			42,144,536				41,853,900
Total regulatory liabilities		$	44,455,561			$	43,486,616

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

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-Topic 980
-SubTopic 340
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
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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

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-Name Accounting Standards Codification
-Section 25
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