GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Sep. 30, 2023

GOODWILL AND INTANGIBLE ASSETS

Summary of changes in goodwill

	September 30,		September 30,
	2023		2022
Beginning balance	$	4,087,554	$	1,814,317
Acquired		—		2,273,237
Ending balance	$	4,087,554	$	4,087,554

Schedule of intangible assets subject to amortization

				Accumulated		Accumulated		Amortization and		Amortization and
				Amortization and		Amortization and		Impairment		Impairment		Net Book
	Remaining Life at			Impairment at		Impairment at		Twelve Months Ended		Twelve Months Ended		Value
	September 30,	Original		September 30,		September 30,		September 30,		September 30,		September 30,
Intangible assets:	2023	Cost		2023		2022		2023		2022		2023
West Virginia Pipeline:
Customer Relationships	87 months	$	2,209,724	$	607,661	$	386,693	$	220,968	$	220,968	$	1,602,063
Tradename	87 months		263,584		72,500		46,136		26,364		26,364		191,084
Non-competes	- months		83,203		83,203		72,806		10,397		41,604		—
Revolt Energy:
Employment agreement/non-compete	- months		100,000		100,000		77,779		22,221		63,890		—
Tri-State Paving:
Customer Relationships	103 months		1,649,159		233,631		66,781		166,850		66,781		1,415,528
Tradename	103 months		203,213		28,789		8,368		20,421		8,368		174,424
Non-competes	- months		39,960		39,960		16,590		23,370		16,590		—
Total intangible assets		$	4,548,843	$	1,165,744	$	675,153	$	490,591	$	444,565	$	3,383,099

Schedule of amortization on identifiable intangible assets

	Amortization Expense
2024	$	432,564
2025		432,564
2026		432,564
2027		432,564
2028		432,564
After		1,220,279
Total	$	3,383,099