Regulatory Assets and Liabilities (Tables)

6 Months Ended

Mar. 31, 2020

Regulatory Assets and Liabilities [Abstract]

Schedule of Regulatory Assets

Regulatory assets included in the Company’s condensed consolidated balance sheets are as follows:

	March 31, 2020		September 30, 2019
Assets:
Current Assets:
Regulatory assets:
WNA	$	2,386,713	$	569,558
ESAC assets	180,809		265,392
Accrued pension and postretirement medical	301,336		602,674
Other deferred expenses	84,315		84,315
Total current	2,953,173		1,521,939
Utility Property:
In service:
Other	11,945		11,945
Construction work in progress:
AFUDC	217,147		—
Other Assets:
Regulatory assets:
Premium on early retirement of debt	1,655,714		1,712,808
Accrued pension and postretirement medical	9,414,695		9,414,695
ESAC assets	371,475		756,803
Other deferred expenses	257,085		294,547
Total non-current	11,698,969		12,178,853
Total regulatory assets	$	14,881,234	$	13,712,737

Schedule of Regulatory Liabilities

Regulatory liabilities included in the Company’s condensed consolidated balance sheets are as follows:

	March 31, 2020		September 30, 2019
Liabilities and Stockholders' Equity:
Current Liabilities:
Regulatory liabilities:
Over-recovery of gas costs	$	2,217,721	$	161,837
Over-recovery of SAVE Plan revenues	397,581		574,181
Rate refund	—		3,827,588
Excess deferred income taxes	205,353		205,353
Other deferred liabilities	166,136		108,644
Total current	2,986,791		4,877,603
Deferred Credits and Other Liabilities:
Asset retirement obligations	6,943,766		6,788,683
Regulatory cost of retirement obligations	12,303,970		11,892,352
Regulatory Liabilities:
Excess deferred income taxes	10,767,006		10,934,434
Total non-current	30,014,742		29,615,469
Total regulatory liabilities	$	33,001,533	$	34,493,072