XML 30 R19.htm IDEA: XBRL DOCUMENT v3.25.0.1

Note 11 - Other Comprehensive Income (Loss)

3 Months Ended

Dec. 31, 2024

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

11. Other Comprehensive Income (Loss)

A summary of other comprehensive income and loss is provided below:

						Tax
		Before-Tax				(Expense)				Net-of-Tax
		Amount				or Benefit				Amount
Three Months Ended December 31, 2024
Interest rate swaps:
Unrealized gains		$	694,177			$	(178,681	)		$	515,496
Transfer of realized gains to interest expense			(384,273	)			98,912				(285,361	)
Net interest rate swaps			309,904				(79,769	)			230,135
Defined benefit plans:
Amortization of net actuarial gains			(10,378	)			2,671				(7,707	)
Other comprehensive income		$	299,526			$	(77,098	)		$	222,428
Three Months Ended December 31, 2023
Interest rate swaps:
Unrealized losses		$	(836,071	)		$	215,205			$	(620,866	)
Transfer of realized gains to interest expense			(545,183	)			140,329				(404,854	)
Net interest rate swaps			(1,381,254	)			355,534				(1,025,720	)
Defined benefit plans:
Amortization of net actuarial losses			16,015				(4,122	)			11,893
Other comprehensive loss		$	(1,365,239	)		$	351,412			$	(1,013,827	)

The amortization of actuarial gains and losses, reflected in the preceding table, relate to the unregulated operations of the Company.  Actuarial gains and losses attributable to the regulated operations are included as a regulatory asset.  See Note 13 for a schedule of regulatory assets.  The amortization of actual gains and losses is recognized as a component of net periodic pension and postretirement benefit costs under other income, net in the condensed consolidated statements of income.

Reconciliation of Accumulated Other Comprehensive Income

										Accumulated
										Other
		Interest Rate				Defined Benefit				Comprehensive
		Swaps				Plans				Income
Balance at September 30, 2024		$	1,531,649			$	(205,078	)		$	1,326,571
Other comprehensive income (loss)			230,135				(7,707	)			222,428
Balance at December 31, 2024		$	1,761,784			$	(212,785	)		$	1,548,999

X

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(21))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(23))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/220/tableOfContent

+ Details

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

X

- References

No definition available.

+ Details

Name:	us-gaap_DisclosureTextBlockAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration