Regulatory Matters (Tables)

9 Months Ended

Jun. 30, 2021

Regulated Operations [Abstract]

Schedule of Regulatory Assets and Liabilities

The following regulatory assets and regulatory liabilities were reflected in the balance sheets of the Company, Spire Missouri and Spire Alabama as of June 30, 2021, September 30, 2020, and June 30, 2020.

	June 30,		September 30,		June 30,
Spire	2021		2020		2020
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	31.0	$	30.6	$	30.1
Unamortized purchased gas adjustments		0.5		5.5		9.6
Other		33.6		33.4		30.5
Total Current Regulatory Assets		65.1		69.5		70.2
Noncurrent:
Pension and postretirement benefit costs		377.3		439.3		415.3
Cost of removal		449.1		395.6		160.4
Future income taxes due from customers		130.2		123.5		120.7
Energy efficiency		45.6		39.6		38.2
Unamortized purchased gas adjustments		43.9		12.1		—
Other		73.3		59.3		57.2
Total Noncurrent Regulatory Assets		1,119.4		1,069.4		791.8
Total Regulatory Assets	$	1,184.5	$	1,138.9	$	862.0
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	5.8	$	5.8	$	5.8
Unamortized purchased gas adjustments		23.0		73.1		21.1
Other		18.0		34.1		31.9
Total Current Regulatory Liabilities		46.8		113.0		58.8
Noncurrent:
Deferred taxes due to customers		130.4		138.8		156.4
Pension and postretirement benefit costs		176.7		157.6		157.6
Accrued cost of removal		29.1		28.6		26.4
Unamortized purchased gas adjustments		42.2		4.4		79.9
Other		36.2		14.3		29.3
Total Noncurrent Regulatory Liabilities		414.6		343.7		449.6
Total Regulatory Liabilities	$	461.4	$	456.7	$	508.4

	June 30,		September 30,		June 30,
Spire Missouri	2021		2020		2020
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	21.9	$	21.9	$	21.9
Unamortized purchased gas adjustments		—		—		0.1
Other		14.7		10.2		7.5
Total Current Regulatory Assets		36.6		32.1		29.5
Noncurrent:
Future income taxes due from customers		121.5		114.6		111.8
Pension and postretirement benefit costs		287.3		332.6		340.6
Energy efficiency		45.6		39.6		38.2
Unamortized purchased gas adjustments		43.9		12.1		—
Cost of removal		29.4		7.1		1.3
Other		56.1		42.7		40.0
Total Noncurrent Regulatory Assets		583.8		548.7		531.9
Total Regulatory Assets	$	620.4	$	580.8	$	561.4
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	3.6	$	3.6	$	3.6
Unamortized purchased gas adjustments		9.0		72.3		20.0
Other		14.5		27.3		27.2
Total Current Regulatory Liabilities		27.1		103.2		50.8
Noncurrent:
Deferred taxes due to customers		113.0		121.4		139.0
Pension and postretirement benefit costs		157.0		140.4		136.4
Unamortized purchased gas adjustments		42.2		4.4		79.9
Other		30.6		8.6		23.6
Total Noncurrent Regulatory Liabilities		342.8		274.8		378.9
Total Regulatory Liabilities	$	369.9	$	378.0	$	429.7

	June 30,		September 30,		June 30,
Spire Alabama	2021		2020		2020
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	8.2	$	7.7	$	7.2
Unamortized purchased gas adjustments		—		5.5		9.5
Other		8.9		7.2		6.7
Total Current Regulatory Assets		17.1		20.4		23.4
Noncurrent:
Pension and postretirement benefit costs		85.1		98.2		69.9
Cost of removal		419.7		388.6		159.1
Future income taxes due from customers		2.2		2.2		2.2
Other		1.2		0.9		0.9
Total Noncurrent Regulatory Assets		508.2		489.9		232.1
Total Regulatory Assets	$	525.3	$	510.3	$	255.5
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	2.2	$	2.2	$	2.2
Unamortized purchased gas adjustments		13.1		—		—
Other		0.2		1.7		0.3
Total Current Regulatory Liabilities		15.5		3.9		2.5
Noncurrent:
Pension and postretirement benefit costs		13.9		14.8		17.2
Other		3.6		3.7		3.7
Total Noncurrent Regulatory Liabilities		17.5		18.5		20.9
Total Regulatory Liabilities	$	33.0	$	22.4	$	23.4

Schedule of Regulatory Assets Not Earning a Return

A portion of the Company’s and Spire Missouri’s regulatory assets are not earning a return, as shown in the table below:

	June 30,		September 30,		June 30,
	2021		2020		2020
Spire
Pension and postretirement benefit costs	$	194.4	$	232.3	$	234.7
Future income taxes due from customers		128.0		121.3		118.4
Other		130.5		12.9		13.2
Total Regulatory Assets Not Earning a Return	$	452.9	$	366.5	$	366.3
Spire Missouri
Pension and postretirement benefit costs	$	194.4	$	232.3	$	234.7
Future income taxes due from customers		121.5		114.6		111.8
Other		130.5		12.9		13.2
Total Regulatory Assets Not Earning a Return	$	446.4	$	359.8	$	359.7