Other Comprehensive Income (Loss)

9 Months Ended

Jun. 30, 2020

Equity [Abstract]

Other Comprehensive Income (Loss)

Other Comprehensive Income (Loss)

A summary of other comprehensive income and loss is provided below:

	Before-Tax Amount		Tax (Expense) or Benefit		Net-of-Tax Amount
Three Months Ended June 30, 2020
Interest rate swaps:
Unrealized losses	$	(278,752)	$	71,751	$	(207,001)
Transfer of realized losses to interest expense	108,002		(27,801)		80,201
Net interest rate swaps	(170,750)		43,950		(126,800)
Defined benefit plans:
Amortization of actuarial losses	22,610		(5,819)		16,791
Other comprehensive loss	$	(148,140)	$	38,131	$	(110,009)
Three Months Ended June 30, 2019
Interest rate swaps:
Unrealized losses	$	(592,836)	$	152,596	$	(440,240)
Transfer of realized gains to interest expense	(23,780)		6,121		(17,659)
Net interest rate swaps	(616,616)		158,717		(457,899)
Defined benefit plans:
Amortization of actuarial gains	(2,576)		663		(1,913)
Other comprehensive loss	$	(619,192)	$	159,380	$	(459,812)

	Before-Tax Amount		Tax (Expense) or Benefit		Net-of-Tax Amount
Nine Months Ended June 30, 2020
Interest rate swaps:
Unrealized losses	$	(1,583,021)	$	407,469	$	(1,175,552)
Transfer of realized losses to interest expense	128,240		(33,009)		95,231
Net interest rate swaps	(1,454,781)		374,460		(1,080,321)
Defined benefit plans:
Amortization of actuarial losses	67,830		(17,457)		50,373
Other comprehensive loss	$	(1,386,951)	$	357,003	$	(1,029,948)
Nine Months Ended June 30, 2019
Interest rate swaps:
Unrealized losses	$	(726,851)	$	187,091	$	(539,760)
Transfer of realized gains to interest expense	(58,797)		15,134		(43,663)
Net interest rate swaps	(785,648)		202,225		(583,423)
Defined benefit plans:
Amortization of actuarial gains	(7,728)		1,989		(5,739)
Other comprehensive loss	$	(793,376)	$	204,214	$	(589,162)

The amortization of actuarial gains and losses, reflected above, relate to the unregulated operations of the Company. The regulated operations are included as a regulatory asset. The amortization of actual gains and losses is recognized as a component of net periodic pension and postretirement benefit costs under other income (expense), net.

Reconciliation of Accumulated Other Comprehensive Income (Loss)

	Interest Rate Swaps		Defined Benefit Plans		Accumulated Other Comprehensive Income (Loss)
Balance at September 30, 2019	$	(664,137)	$	(1,824,780)	$	(2,488,917)
Other comprehensive income (loss)	(1,080,321)		50,373		(1,029,948)
Balance at June 30, 2020	$	(1,744,458)	$	(1,774,407)	$	(3,518,865)