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Note 13 - Regulatory Assets and Liabilities (Tables)

6 Months Ended

Mar. 31, 2025

Notes Tables

Schedule of Regulatory Assets [Table Text Block]

		March 31, 2025				September 30, 2024
Assets:
Current Assets:
Regulatory assets:
Accrued WNA revenues		$	1,392,831			$	919,375
Under-recovery of gas costs			—				2,690,247
Under-recovery of RNG revenues			959,373				1,331,064
Under-recovery of SAVE Plan revenues			34,663				107,678
Accrued pension			21,393				42,785
Other deferred expenses			12,762				12,761
Total current			2,421,022				5,103,910
Other Non-Current Assets:
Regulatory assets:
Premium on early retirement of debt			1,084,778				1,141,872
Accrued pension			2,998,881				2,998,881
Other deferred expenses			282,877				304,291
Total non-current			4,366,536				4,445,044
Total regulatory assets		$	6,787,558			$	9,548,954

Schedule of Regulatory Liabilities [Table Text Block]

		March 31, 2025				September 30, 2024
Liabilities and Stockholders' Equity:
Current Liabilities:
Regulatory liabilities:
Over-recovery of gas costs		$	3,104,759			$	—
Rate refund			35,877				37,500
Deferred income taxes			591,764				591,764
Supplier refunds			896,204				30,556
Other deferred liabilities			87,228				174,458
Total current			4,715,832				834,278
Deferred Credits and Other Non-Current Liabilities:
Regulatory cost of retirement obligations			15,156,791				14,409,847
Regulatory liabilities:
Deferred income taxes			15,172,214				15,468,096
Deferred postretirement medical			3,858,471				3,858,471
Total non-current			34,187,476				33,736,414
Total regulatory liabilities		$	38,903,308			$	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
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-SubTopic 405
-Name Accounting Standards Codification
-Section 25
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-URI https://asc.fasb.org/1943274/2147477571/980-405-25-1

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