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Note 13 - Regulatory Assets and Liabilities (Tables) | 9 Months Ended
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Jun. 30, 2024
Notes Tables |
Schedule of Regulatory Assets [Table Text Block] |
|  | June 30, 2024 |  |  | September 30, 2023 |
Assets: |  |  |  |  |  |  |  |
Current Assets: |  |  |  |  |  |  |  |
Regulatory assets: |  |  |  |  |  |  |  |
Accrued WNA revenues |  | $ | 1,918,161 |  |  | $ | 414,689 |
Under-recovery of gas costs |  |  | 316,729 |  |  |  | 1,383,340 |
Under-recovery of RNG revenues |  |  | 1,215,411 |  |  |  | 797,804 |
Accrued pension |  |  | 60,755 |  |  |  | 243,017 |
Other deferred expenses |  |  | 12,762 |  |  |  | 15,426 |
Total current |  |  | 3,523,818 |  |  |  | 2,854,276 |
Other Non-Current Assets: |  |  |  |  |  |  |  |
Regulatory assets: |  |  |  |  |  |  |  |
Premium on early retirement of debt |  |  | 1,170,418 |  |  |  | 1,256,059 |
Accrued pension |  |  | 3,786,265 |  |  |  | 3,786,265 |
Other deferred expenses |  |  | 314,999 |  |  |  | 347,121 |
Total non-current |  |  | 5,271,682 |  |  |  | 5,389,445 |
Total regulatory assets |  | $ | 8,795,500 |  |  | $ | 8,243,721 |
Schedule of Regulatory Liabilities [Table Text Block] |
|  | June 30, 2024 |  |  | September 30, 2023 |
Liabilities and Stockholders' Equity: |  |  |  |  |  |  |  |
Current Liabilities: |  |  |  |  |  |  |  |
Regulatory liabilities: |  |  |  |  |  |  |  |
Over-recovery of SAVE Plan revenues |  | $ | 85,815 |  |  | $ | 146,861 |
Rate refund |  |  | — |  |  |  | 652,018 |
Deferred income taxes |  |  | 591,765 |  |  |  | 527,034 |
Supplier refunds |  |  | 32,964 |  |  |  | 275,649 |
Other deferred liabilities |  |  | 7,787 |  |  |  | 31,154 |
Total current |  |  | 718,331 |  |  |  | 1,632,716 |
Deferred Credits and Other Non-Current Liabilities: |  |  |  |  |  |  |  |
Asset retirement obligations |  |  | 11,027,988 |  |  |  | 10,792,831 |
Regulatory cost of retirement obligations |  |  | 14,036,454 |  |  |  | 13,029,376 |
Regulatory liabilities: |  |  |  |  |  |  |  |
Deferred income taxes |  |  | 15,805,952 |  |  |  | 16,249,776 |
Deferred postretirement medical |  |  | 1,781,917 |  |  |  | 1,781,917 |
Total non-current |  |  | 42,652,311 |  |  |  | 41,853,900 |
Total regulatory liabilities |  | $ | 43,370,642 |  |  | $ | 43,486,616 |

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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 Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 980 -SubTopic 405 -Name Accounting Standards Codification -Section 25 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477571/980-405-25-1 + Details
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