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OTHER REAL ESTATE OWNED | 12 Months Ended
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Sep. 30, 2023
Other Real Estate Owned [Abstract] |
OTHER REAL ESTATE OWNED | NOTE G - OTHER REAL ESTATE OWNED The Company held $328,000 of real estate owned properties at September 30, 2023 and $281,000 at September 30, 2022. The Company did not have any write-downs on these properties for the year ended September 30, 2023 and 2022. Further declines in real estate values may result in increased foreclosed real estate expense in the future. Routine holding costs are charged to expense as incurred and improvements to real estate owned that enhance the value of the real estate are capitalized.

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- Definition The entire disclosure for real estate owned (as defined). Generally, the largest component of real estate owned by lenders is assets taken in settlement of troubled loans through surrender or foreclosure. Real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481990/310-10-45-3 + Details
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