ACQUISITION	9 Months Ended
Sep. 30, 2014
Business Combinations [Abstract]
ACQUISITION	ACQUISITION On September 2, 2014, Laclede Group acquired all outstanding equity of the Company (the "Transaction") from Energen for approximately $1,600.0, including the assumption of $250.0 of the Company's long-term debt. The consideration is subject to certain post-closing adjustments for cash, indebtedness and working capital which at this time are not expected to be material. The Acquisition was accounted for under the acquisition method of accounting in accordance with ASC 805 (“Topic 805”), “Business Combinations". Laclede Group determined that the Acquisition met the scope exceptions for pushdown accounting, and as such the excess consideration transferred over the fair value of assets acquired was recorded at Laclede Group. Laclede Group and Energen made an election under Section 338(h)(10) of the Internal Revenue Code of 1986, as amended, to treat the Acquisition as a deemed purchase and sale of assets for tax purposes. As a result the existing deferred tax assets and liabilities were remeasured to zero as of September 2, 2014, with a deferred tax asset of $280.1 established for excess tax basis in assets resulting from the election.

ACQUISITION

9 Months Ended

Sep. 30, 2014

On September 2, 2014, Laclede Group acquired all outstanding equity of the Company (the "Transaction") from Energen for approximately $1,600.0, including the assumption of $250.0 of the Company's long-term debt. The consideration is subject to certain post-closing adjustments for cash, indebtedness and working capital which at this time are not expected to be material. The Acquisition was accounted for under the acquisition method of accounting in accordance with ASC 805 (“Topic 805”), “Business Combinations". Laclede Group determined that the Acquisition met the scope exceptions for pushdown accounting, and as such the excess consideration transferred over the fair value of assets acquired was recorded at Laclede Group. Laclede Group and Energen made an election under Section 338(h)(10) of the Internal Revenue Code of 1986, as amended, to treat the Acquisition as a deemed purchase and sale of assets for tax purposes. As a result the existing deferred tax assets and liabilities were remeasured to zero as of September 2, 2014, with a deferred tax asset of $280.1 established for excess tax basis in assets resulting from the election.