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Significant Accounting Policies (Tables)
12 Months Ended
Sep. 30, 2023
Significant Accounting Policies [Abstract]  
Schedule of Organizational Expenses During the years ended September 30, 2023, 2022 and 2021, the Company reclassified for book purposes amounts arising from permanent book/tax differences related to the different tax treatment of net operating losses and investments in wholly-owned subsidiaries as follows:
   For the Years Ended September 30 
   2023   2022   2021 
Capital in excess of par value  $20,468,622   $3,276,372   $24,688,262 
Accumulated undistributed net investment income/(loss)   (20,468,622)   (3,276,372)   (19,047,396)
Accumulated net realized gain/(loss) from investments   
-
    
-
    (5,640,866)

 

Schedule of Income Tax For income tax purposes, distributions paid to stockholders are reported as ordinary income, return of capital, long term capital gains or a combination thereof. The tax character of distributions paid for the years ended September 30, 2023, 2022 and 2021 were as follows:
   For the Years Ended September 30 
   2023   2022   2021 
Ordinary income  $-   $265,798   $- 
Distributions of long term capital gains   -    -    - 
Return of capital   -    -    - 
Distributions on a tax basis  $-   $265,798   $- 
Schedule of Organizational Expenses At September 30, 2023, 2022 and 2021, the components of distributable earnings/(accumulated deficits) on a tax basis detailed below differ from the amounts reflected in the Company’s Consolidated Statements of Assets and Liabilities by temporary and other book/tax differences, primarily relating to the tax treatment of certain fee income and organizational expenses, as follows:
   For the Years Ended September 30 
   2023   2022   2021 
Undistributed ordinary income  $2,389,267   $
-
   $265,798 
Accumulated capital and other losses(1)   (512,809,528)   (485,107,934)   (490,032,788)
Other temporary differences   (57,438)   (73,646)   (89,856)
Unrealized appreciation/(depreciation)   (37,631,079)   (69,376,916)   (55,318,332)
Components of distributable earnings/(accumulated deficits) at year end  $(548,108,778)   (554,558,496)  $(545,175,178)
(1)Under the Regulated Investment Company Modernization Act of 2010, net capital losses recognized for tax years beginning after December 22, 2010, may be carried forward indefinitely, and their character is retained as short-term or long-term losses. As of September 30, 2023, the Company had a long-term capital loss carryforward available to offset future realized capital gains of $509,966,576 and a short-term capital loss carryforward of $2,842,952