The following regulatory assets and regulatory liabilities, including purchased gas adjustments, were reflected in the balance sheets of the Company and the Utilities as of March 31, 2016, September 30, 2015 and March 31, 2015. | | | | | | | | | | | | | | March 31, | | September 30, | | March 31, | Spire | 2016 | | 2015 | | 2015 | Regulatory Assets: | | | | | | Current: | | | | | | Pension and postretirement benefit costs | $ | 26.9 |
| | $ | 22.0 |
| | $ | 21.4 |
| Unamortized purchased gas adjustments | 8.9 |
| | 12.9 |
| | — |
| Other | 5.5 |
| | 5.6 |
| | 6.0 |
| Total Regulatory Assets (current) | 41.3 |
| | 40.5 |
| | 27.4 |
| Non-current: | | | | | | Future income taxes due from customers | 142.3 |
| | 134.5 |
| | 125.6 |
| Pension and postretirement benefit costs | 441.0 |
| | 448.7 |
| | 420.8 |
| Cost of removal | 80.2 |
| | 78.9 |
| | 19.1 |
| Purchased gas costs | 15.1 |
| | 24.1 |
| | 18.6 |
| Energy efficiency | 23.7 |
| | 22.3 |
| | 20.4 |
| Other | 30.3 |
| | 29.1 |
| | 28.4 |
| Total Regulatory Assets (non-current) | 732.6 |
| | 737.6 |
| | 632.9 |
| Total Regulatory Assets | $ | 773.9 |
| | $ | 778.1 |
| | $ | 660.3 |
| | | | | | | Regulatory Liabilities: | | | | | | Current: | | | | | | RSE adjustment | $ | 5.9 |
| | $ | 12.2 |
| | $ | 9.9 |
| Unbilled service margin | 14.9 |
| | 6.4 |
| | 15.0 |
| Refundable negative salvage | 9.2 |
| | 10.8 |
| | 10.8 |
| Unamortized purchased gas adjustments | 4.3 |
| | 28.2 |
| | 76.7 |
| Other | 3.8 |
| | 3.0 |
| | 2.8 |
| Total Regulatory Liabilities (current) | 38.1 |
| | 60.6 |
| | 115.2 |
| Non-current: | | | | | | Postretirement liabilities | 27.8 |
| | 28.9 |
| | 25.1 |
| Refundable negative salvage | 10.1 |
| | 16.2 |
| | 17.0 |
| Accrued cost of removal | 58.3 |
| | 58.7 |
| | 59.9 |
| Other | 14.5 |
| | 15.5 |
| | 12.3 |
| Total Regulatory Liabilities (non-current) | 110.7 |
| | 119.3 |
| | 114.3 |
| Total Regulatory Liabilities | $ | 148.8 |
| | $ | 179.9 |
| | $ | 229.5 |
|
| | | | | | | | | | | | | | March 31, | | September 30, | | March 31, | Laclede Gas | 2016 | | 2015 | | 2015 | Regulatory Assets: | | | | | | Current: | | | | | | Pension and postretirement benefit costs | $ | 20.2 |
| | $ | 15.5 |
| | $ | 15.0 |
| Unamortized purchased gas adjustments | 3.9 |
| | 12.9 |
| | — |
| Other | 3.5 |
| | 0.7 |
| | 2.4 |
| Total Regulatory Assets (current) | 27.6 |
| | 29.1 |
| | 17.4 |
| Non-current: | | | | | | Future income taxes due from customers | 142.3 |
| | 134.5 |
| | 125.6 |
| Pension and postretirement benefit costs | 357.1 |
| | 368.0 |
| | 357.9 |
| Purchased gas costs | 15.1 |
| | 24.1 |
| | 18.6 |
| Energy efficiency | 23.7 |
| | 22.3 |
| | 20.4 |
| Other | 25.6 |
| | 24.7 |
| | 22.8 |
| Total Regulatory Assets (non-current) | 563.8 |
| | 573.6 |
| | 545.3 |
| Total Regulatory Assets | $ | 591.4 |
| | $ | 602.7 |
| | $ | 562.7 |
| | | | | | | Regulatory Liabilities: | | | | | | Current: | | | | | | Unamortized purchased gas adjustments | $ | 4.3 |
| | $ | — |
| | $ | 39.1 |
| Other | 1.3 |
| | 0.6 |
| | 0.6 |
| Total Regulatory Liabilities (current) | 5.6 |
| | 0.6 |
| | 39.7 |
| Non-current: | | | | | | Accrued cost of removal | 58.3 |
| | 58.7 |
| | 59.9 |
| Other | 11.0 |
| | 11.9 |
| | 11.8 |
| Total Regulatory Liabilities (non-current) | 69.3 |
| | 70.6 |
| | 71.7 |
| Total Regulatory Liabilities | $ | 74.9 |
| | $ | 71.2 |
| | $ | 111.4 |
|
| | | | | | | | | | | | | | March 31, | | September 30, | | March 31, | Alagasco | 2016 | | 2015 | | 2015 | Regulatory Assets: | | | | | | Current: | | | | | | Pension and postretirement benefit costs | $ | 6.7 |
| | $ | 6.5 |
| | $ | 6.4 |
| Unamortized purchased gas adjustments | 5.0 |
| | — |
| | — |
| Other | 2.0 |
| | 4.9 |
| | 3.6 |
| Total Regulatory Assets (current) | 13.7 |
| | 11.4 |
| | 10.0 |
| Non-current: | | | | | | Pension and postretirement benefit costs | 83.9 |
| | 80.7 |
| | 62.9 |
| Cost of removal | 80.2 |
| | 78.9 |
| | 19.1 |
| Other | 4.0 |
| | 4.0 |
| | 5.6 |
| Total Regulatory Assets (non-current) | 168.1 |
| | 163.6 |
| | 87.6 |
| Total Regulatory Assets | $ | 181.8 |
| | $ | 175.0 |
| | $ | 97.6 |
| | | | | | | Regulatory Liabilities: | | | | | | Current: | | | | | | RSE adjustment | $ | 5.9 |
| | $ | 12.2 |
| | $ | 9.9 |
| Unbilled service margin | 14.9 |
| | 6.4 |
| | 15.0 |
| Refundable negative salvage | 9.2 |
| | 10.8 |
| | 10.8 |
| Unamortized purchased gas adjustments | — |
| | 28.2 |
| | 37.6 |
| Other | 2.5 |
| | 2.4 |
| | 2.2 |
| Total Regulatory Liabilities (current) | 32.5 |
| | 60.0 |
| | 75.5 |
| Non-current: | | | | | | Postretirement liabilities | 27.8 |
| | 28.9 |
| | 25.1 |
| Refundable negative salvage | 10.1 |
| | 16.2 |
| | 17.0 |
| Other | 3.5 |
| | 3.6 |
| | 0.7 |
| Total Regulatory Liabilities (non-current) | 41.4 |
| | 48.7 |
| | 42.8 |
| Total Regulatory Liabilities | $ | 73.9 |
| | $ | 108.7 |
| | $ | 118.3 |
|
A portion of the Company's and Laclede Gas' regulatory assets are not earning a return, as shown in the schedule below: | | | | | | | | | | | | | | | | | | | | | | | | | | Spire | | Laclede Gas | | March 31, | | September 30, | | March 31, | | March 31, | | September 30, | | March 31, | ($ Millions) | 2016 | | 2015 | | 2015 | | 2016 | | 2015 | | 2015 | Regulatory Assets Not Earning a Return: | | | | | | | | | | | | Future income taxes due from customers | $ | 142.3 |
| | $ | 134.5 |
| | $ | 125.6 |
| | $ | 142.3 |
| | $ | 134.5 |
| | $ | 125.6 |
| Pension and postretirement benefit costs | 211.5 |
| | 223.7 |
| | 232.3 |
| | 211.5 |
| | 223.7 |
| | 232.3 |
| Other | 13.6 |
| | 14.2 |
| | 15.2 |
| | 13.6 |
| | 14.2 |
| | 15.2 |
| Total Regulatory Assets Not Earning a Return | $ | 367.4 |
| | $ | 372.4 |
| | $ | 373.1 |
| | $ | 367.4 |
| | $ | 372.4 |
| | $ | 373.1 |
|
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