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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

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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

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 980
-SubTopic 405
-Name Accounting Standards Codification
-Section 25
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