XML 47 R36.htm IDEA: XBRL DOCUMENT
v3.25.0.1

Note 13 - Regulatory Assets and Liabilities (Tables) | 3 Months Ended
--- | ---
Dec. 31, 2024
Notes Tables |
Schedule of Regulatory Assets [Table Text Block] |
|  | December 31, 2024 |  |  | September 30, 2024 |
Assets: |  |  |  |  |  |  |  |
Current Assets: |  |  |  |  |  |  |  |
Regulatory assets: |  |  |  |  |  |  |  |
Accrued WNA revenues |  | $ | 1,419,820 |  |  | $ | 919,375 |
Under-recovery of gas costs |  |  | 1,350,697 |  |  |  | 2,690,247 |
Under-recovery of RNG revenues |  |  | 1,286,768 |  |  |  | 1,331,064 |
Under-recovery of SAVE Plan revenues |  |  | 45,663 |  |  |  | 107,678 |
Accrued pension |  |  | 32,089 |  |  |  | 42,785 |
Other deferred expenses |  |  | 12,762 |  |  |  | 12,761 |
Total current |  |  | 4,147,799 |  |  |  | 5,103,910 |
Other Non-Current Assets: |  |  |  |  |  |  |  |
Regulatory assets: |  |  |  |  |  |  |  |
Premium on early retirement of debt |  |  | 1,113,325 |  |  |  | 1,141,872 |
Accrued pension |  |  | 2,998,881 |  |  |  | 2,998,881 |
Other deferred expenses |  |  | 293,584 |  |  |  | 304,291 |
Total non-current |  |  | 4,405,790 |  |  |  | 4,445,044 |
Total regulatory assets |  | $ | 8,553,589 |  |  | $ | 9,548,954 |
Schedule of Regulatory Liabilities [Table Text Block] |
|  | December 31, 2024 |  |  | September 30, 2024 |
Liabilities and Stockholders' Equity: |  |  |  |  |  |  |  |
Current Liabilities: |  |  |  |  |  |  |  |
Regulatory liabilities: |  |  |  |  |  |  |  |
Rate refund |  | $ | 35,877 |  |  | $ | 37,500 |
Deferred income taxes |  |  | 591,764 |  |  |  | 591,764 |
Supplier refunds |  |  | 913,156 |  |  |  | 30,556 |
Other deferred liabilities |  |  | 130,842 |  |  |  | 174,458 |
Total current |  |  | 1,671,639 |  |  |  | 834,278 |
Deferred Credits and Other Non-Current Liabilities: |  |  |  |  |  |  |  |
Regulatory cost of retirement obligations |  |  | 14,823,044 |  |  |  | 14,409,847 |
Regulatory liabilities: |  |  |  |  |  |  |  |
Deferred income taxes |  |  | 15,320,155 |  |  |  | 15,468,096 |
Deferred postretirement medical |  |  | 3,858,471 |  |  |  | 3,858,471 |
Total non-current |  |  | 34,001,670 |  |  |  | 33,736,414 |
Total regulatory liabilities |  | $ | 35,673,309 |  |  | $ | 34,570,692 |

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 Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -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 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 980 -SubTopic 715 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478574/980-715-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478742/980-340-50-2 + Details
Name: | us-gaap_ScheduleOfRegulatoryAssetsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfRegulatoryLiabilitiesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_TableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration