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Note 13 - Regulatory Assets and Liabilities (Tables) | 6 Months Ended
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Mar. 31, 2024
Notes Tables |
Schedule of Regulatory Assets [Table Text Block] |
|  | March 31, 2024 |  |  | September 30, 2023 |
Assets: |  |  |  |  |  |  |  |
Current Assets: |  |  |  |  |  |  |  |
Regulatory assets: |  |  |  |  |  |  |  |
Accrued WNA revenues |  | $ | 3,282,311 |  |  | $ | 414,689 |
Under-recovery of gas costs |  |  | — |  |  |  | 1,383,340 |
Under-recovery of RNG revenues |  |  | 1,589,211 |  |  |  | 797,804 |
Accrued pension |  |  | 121,509 |  |  |  | 243,017 |
Other deferred expenses |  |  | 12,762 |  |  |  | 15,426 |
Total current |  |  | 5,005,793 |  |  |  | 2,854,276 |
Other Non-Current Assets: |  |  |  |  |  |  |  |
Regulatory assets: |  |  |  |  |  |  |  |
Premium on early retirement of debt |  |  | 1,198,965 |  |  |  | 1,256,059 |
Accrued pension |  |  | 3,786,265 |  |  |  | 3,786,265 |
Other deferred expenses |  |  | 325,707 |  |  |  | 347,121 |
Total non-current |  |  | 5,310,937 |  |  |  | 5,389,445 |
Total regulatory assets |  | $ | 10,316,730 |  |  | $ | 8,243,721 |
Schedule of Regulatory Liabilities [Table Text Block] |
|  | March 31, 2024 |  |  | September 30, 2023 |
Liabilities and Stockholders' Equity: |  |  |  |  |  |  |  |
Current Liabilities: |  |  |  |  |  |  |  |
Regulatory liabilities: |  |  |  |  |  |  |  |
Over-recovery of gas costs |  | $ | 780,133 |  |  | $ | — |
Over-recovery of SAVE Plan revenues |  |  | 161,219 |  |  |  | 146,861 |
Rate refund |  |  | — |  |  |  | 652,018 |
Deferred income taxes |  |  | 591,765 |  |  |  | 527,034 |
Supplier refunds |  |  | 73,268 |  |  |  | 275,649 |
Other deferred liabilities |  |  | 15,581 |  |  |  | 31,154 |
Total current |  |  | 1,621,966 |  |  |  | 1,632,716 |
Deferred Credits and Other Non-Current Liabilities: |  |  |  |  |  |  |  |
Asset retirement obligations |  |  | 10,941,196 |  |  |  | 10,792,831 |
Regulatory cost of retirement obligations |  |  | 13,738,423 |  |  |  | 13,029,376 |
Regulatory liabilities: |  |  |  |  |  |  |  |
Deferred income taxes |  |  | 15,953,893 |  |  |  | 16,249,776 |
Deferred postretirement medical |  |  | 1,781,917 |  |  |  | 1,781,917 |
Total non-current |  |  | 42,415,429 |  |  |  | 41,853,900 |
Total regulatory liabilities |  | $ | 44,037,395 |  |  | $ | 43,486,616 |

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