REGULATORY MATTERS (Tables)

3 Months Ended

Dec. 31, 2014

Regulated Operations [Abstract]

Schedule of regulatory assets

The following regulatory assets and regulatory liabilities were reflected in the Company's Condensed Consolidated Balance Sheets, Laclede Gas' Balance Sheets, and Alagasco's Balance Sheets as of December 31, 2014 and September 30, 2014, respectively. Unamortized Purchased Gas Adjustments are also included below, which are listed in the current assets section of each respective balance sheet.

	Laclede Group				Laclede Gas				Alagasco
	December 31,		September 30,		December 31,		September 30,		December 31,		September 30,
($ Millions)	2014		2014		2014		2014		2014		2014
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	21.4	$	21.4	$	15.0	$	15.0	$	6.4	$	6.4
Unamortized purchased gas adjustments	60.6		54.0		60.6		54.0		—		—
Other	5.2		5.4		3.0		3.0		2.2		2.4
Total Regulatory Assets (current)	87.2		80.8		78.6		72.0		8.6		8.8
Non-current:
Future income taxes due from customers	121.3		117.0		121.3		117.0		—		—
Pension and postretirement benefit costs	426.1		431.5		361.6		365.4		64.5		66.1
Rate recovery of asset removal cost	2.3		2.8		—		—		2.3		2.8
Accretion and depreciation of asset retirement obligations	18.8		18.4		—		—		18.8		18.4
Enhanced stability reserve	3.3		3.3		—		—		3.3		3.3
Purchased gas costs	4.2		4.3		4.2		4.3		—		—
Compensated absences	8.2		8.2		8.2		8.2		—		—
Other	31.6		28.8		31.6		28.8		—		—
Total Regulatory Assets (non-current)	615.8		614.3		526.9		523.7		88.9		90.6
Total Regulatory Assets	$	703.0	$	695.1	$	605.5	$	595.7	$	97.5	$	99.4
Regulatory Liabilities:
Current:
RSE adjustment	$	17.0	$	19.8	$	—	$	—	$	17.0	$	19.8
Unbilled service margin	20.8		5.2		—		—		20.8		5.2
Pension and postretirement benefit costs	2.3		2.3		—		—		2.3		2.3
Refundable negative salvage	13.1		13.4		—		—		13.1		13.4
Gas Supply Adjustment	22.1		22.4		—		—		22.1		22.4
Other	0.6		0.6		0.6		0.6		—		—
Total Regulatory Liabilities (current)	75.9		63.7		0.6		0.6		75.3		63.1
Non-current:
Unamortized investment tax credits	2.6		2.7		2.6		2.7		—		—
Postretirement liabilities	25.6		26.2		—		—		25.6		26.2
Refundable negative salvage	25.6		26.8		—		—		25.6		26.8
Asset retirement obligation
Accrued cost of removal	59.3		60.5		59.3		60.5		—		—
Other	9.8		9.6		9.0		8.9		0.7		0.7
Total Regulatory Liabilities (non-current)	122.9		125.8		70.9		72.1		51.9		53.7
Total Regulatory Liabilities	$	198.8	$	189.5	$	71.5	$	72.7	$	127.2	$	116.8

Regulatory assets are expected to be recovered in rates charged to customers.

A portion of the Company's and Laclede Gas' regulatory assets are not earning a return and are shown in the schedule below:

	Laclede Group				Laclede Gas
	December 31,		September 30,		December 31,		September 30,
($ Millions)	2014		2014		2014		2014
Regulatory Assets Not Earning a Return:
Future income taxes due from customers	$	121.3	$	117.0	$	121.3	$	117.0
Pension and postretirement benefit costs	277.7		240.9		277.7		240.9
Compensated absences	8.2		8.2		8.2		8.2
Other	7.4		7.8		7.4		7.8
Total Regulatory Assets Not Earning a Return	$	414.6	$	373.9	$	414.6	$	373.9

Schedule of regulatory liabilities

The following regulatory assets and regulatory liabilities were reflected in the Company's Condensed Consolidated Balance Sheets, Laclede Gas' Balance Sheets, and Alagasco's Balance Sheets as of December 31, 2014 and September 30, 2014, respectively. Unamortized Purchased Gas Adjustments are also included below, which are listed in the current assets section of each respective balance sheet.

	Laclede Group				Laclede Gas				Alagasco
	December 31,		September 30,		December 31,		September 30,		December 31,		September 30,
($ Millions)	2014		2014		2014		2014		2014		2014
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	21.4	$	21.4	$	15.0	$	15.0	$	6.4	$	6.4
Unamortized purchased gas adjustments	60.6		54.0		60.6		54.0		—		—
Other	5.2		5.4		3.0		3.0		2.2		2.4
Total Regulatory Assets (current)	87.2		80.8		78.6		72.0		8.6		8.8
Non-current:
Future income taxes due from customers	121.3		117.0		121.3		117.0		—		—
Pension and postretirement benefit costs	426.1		431.5		361.6		365.4		64.5		66.1
Rate recovery of asset removal cost	2.3		2.8		—		—		2.3		2.8
Accretion and depreciation of asset retirement obligations	18.8		18.4		—		—		18.8		18.4
Enhanced stability reserve	3.3		3.3		—		—		3.3		3.3
Purchased gas costs	4.2		4.3		4.2		4.3		—		—
Compensated absences	8.2		8.2		8.2		8.2		—		—
Other	31.6		28.8		31.6		28.8		—		—
Total Regulatory Assets (non-current)	615.8		614.3		526.9		523.7		88.9		90.6
Total Regulatory Assets	$	703.0	$	695.1	$	605.5	$	595.7	$	97.5	$	99.4
Regulatory Liabilities:
Current:
RSE adjustment	$	17.0	$	19.8	$	—	$	—	$	17.0	$	19.8
Unbilled service margin	20.8		5.2		—		—		20.8		5.2
Pension and postretirement benefit costs	2.3		2.3		—		—		2.3		2.3
Refundable negative salvage	13.1		13.4		—		—		13.1		13.4
Gas Supply Adjustment	22.1		22.4		—		—		22.1		22.4
Other	0.6		0.6		0.6		0.6		—		—
Total Regulatory Liabilities (current)	75.9		63.7		0.6		0.6		75.3		63.1
Non-current:
Unamortized investment tax credits	2.6		2.7		2.6		2.7		—		—
Postretirement liabilities	25.6		26.2		—		—		25.6		26.2
Refundable negative salvage	25.6		26.8		—		—		25.6		26.8
Asset retirement obligation
Accrued cost of removal	59.3		60.5		59.3		60.5		—		—
Other	9.8		9.6		9.0		8.9		0.7		0.7
Total Regulatory Liabilities (non-current)	122.9		125.8		70.9		72.1		51.9		53.7
Total Regulatory Liabilities	$	198.8	$	189.5	$	71.5	$	72.7	$	127.2	$	116.8