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INCOME TAXES (Details) - USD ($)
12 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Components of income (loss) before income taxes, after adjusting the income (loss) for non-controlling interests    
United States $ 5,436,000 $ 1,518,000
Canada 1,149,000 (6,271,000)
Total 6,585,000 (4,753,000)
Current provision (benefit): United States - Federal    
Before operating loss carryforwards 60,000 0
Benefit of operating loss carryforwards (60,000) 0
After operating loss carryforwards 0 0
Current provision (benefit): United States - State    
Before operating loss carryforwards 174,000 (23,000)
Benefit of operating loss carryforwards (7,000) 0
After operating loss carryforwards 167,000 (23,000)
Canadian 0 0
Total current 167,000 (23,000)
Deferred provision:    
United States – State 165,000 26,000
Canadian 0 0
Total deferred 165,000 26,000
Total $ 332,000 3,000
Reconciliation between the reported income tax provision (benefit) and the amount computed by multiplying the earnings (loss) attributable to the entity by the U.S. federal tax rate    
U.S. federal tax rate 21.00%  
Tax provision (benefit) computed by applying statutory rate $ 1,383,000 (998,000)
Impact of TCJA limitation on post-TCJA net operating loss carryforwards 0 (260,000)
(Decrease) increase in the valuation allowance (1,482,000) 1,978,000
Additional effect of the foreign tax provision on the total tax provision 87,000 (762,000)
U.S. state tax provision, net of federal benefit 332,000 3,000
Other 12,000 42,000
Total 332,000 3,000
Deferred income tax assets:    
Foreign tax credit carryover under U.S. tax law 1,197,000 2,421,000
U.S. federal net operating loss carryover 8,846,000 8,874,000
U.S. state unitary net operating loss carryovers 939,000 877,000
Canadian net operating loss carryovers 1,411,000 1,351,000
Tax basis of investment in land in excess of book basis under U.S. tax law 305,000 306,000
Property and equipment accumulated book depreciation and depletion in excess of tax under Canadian tax law 1,091,000 1,421,000
Property and equipment accumulated book depreciation and depletion in excess of tax under U.S. tax law 699,000 931,000
Liabilities accrued for books but not for tax under U.S. tax law 1,225,000 1,894,000
Liabilities accrued for books but not for tax under Canadian tax law 1,813,000 1,591,000
Other 170,000 345,000
Total gross deferred income tax assets 17,696,000 20,011,000
Less Valuation allowance (16,398,000) (19,357,000)
Net deferred income tax assets 1,298,000 654,000
Deferred income tax liabilities:    
Book basis of investment in land development partnerships in excess of tax basis under U.S. tax law (1,156,000) (654,000)
Book basis of investment in land development partnerships in excess of tax basis under U.S. state non-unitary tax law (352,000) (194,000)
U.S. oil and gas property and equipment accumulated tax depreciation and depletion in excess of book under U.S. tax law (142,000) 0
U.S. oil and gas property and equipment accumulated tax depreciation and depletion in excess of book under U.S. state tax law (7,000) 0
Total deferred income tax liabilities (1,657,000) (848,000)
Deferred tax liability, net (359,000) (194,000)
Net deferred income tax liability included in Consolidated Balance Sheets:    
Deferred income tax assets 0 0
Deferred income tax liabilities 359,000 194,000
Valuation allowance, other disclosures    
Decrease in valuation allowance (2,959,000)  
Decrease in valuation allowance, domestic (1,225,000)  
Decrease in valuation allowance, domestic, related to foreign tax credit carryovers (1,224,000)  
Decrease in valuation allowance, foreign (257,000)  
Income tax (benefit) expense recognized in valuation allowance change (2,830,000)  
Change in valuation allowance charged to accumulated other comprehensive loss (129,000)  
Tax carryovers    
Unrecognized Tax Benefits 0 $ 0
Federal    
Tax carryovers    
Tax credit carryovers 1,197,000  
Operating loss carryovers 42,125,000  
State and Local Jurisdiction    
Tax carryovers    
Operating loss carryovers 14,674,000  
Foreign    
Tax carryovers    
Operating loss carryovers $ 5,716,000