Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Jun. 30, 2020

Equity [Abstract]

Summary of Other Comprehensive Income and 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)

Reconciliation of Other Accumulated Other Comprehensive Income (Loss)

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)