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EQUITY METHOD INVESTMENT (Details) - USD ($) | 1 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Apr. 30, 2020 | Sep. 30, 2020 | Sep. 30, 2020
EQUITY METHOD INVESTMENT |  |  |
Contribution structured as equity |  |  | $ 6,500,000
Contribution structured as a secured loan |  |  | 3,500,000
Carrying value of investment |  | $ 6,744,095 | 6,744,095
Net income (loss) attributable to AMCON, net of tax (1) |  |  | 183,579
Carrying value of secured loan |  | $ 3,500,000 | 3,500,000
Team Sledd |  |  |
EQUITY METHOD INVESTMENT |  |  |
Contribution in cash | $ 10,000,000 |  | $ 10,000,000
Contribution structured as equity | 6,500,000 |  |
Contribution structured as a secured loan | $ 3,500,000 |  |
Ownership (as a percent) |  | 44.00% | 44.00%
Carrying value of investment |  | $ 6,700,000 | $ 6,700,000
Net income (loss) attributable to AMCON, net of tax (1) |  | 183,579 | 200,000
Carrying value of secured loan |  | $ 3,500,000 | $ 3,500,000

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- Definition This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109237563&loc=d3e33749-111570 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.12) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition The cash outflow associated with the purchase of or advances to an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3213-108585 + Details
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