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Note 13 - Regulatory Assets and Liabilities (Tables)

9 Months Ended

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

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
-URI https://asc.fasb.org/1943274/2147478742/980-340-50-1

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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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