SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2015

Accounting Policies [Abstract]

Schedule of gross receipts taxes

The following table presents gross receipts taxes recorded:

	Three Months Ended   March 31,				Six Months Ended   March 31,
($ Millions)	2015		2014		2015		2014
Laclede Group	$	44.7	$	34.3	$	72.4	$	54.3
Laclede Gas	33.9		34.3		55.8		54.3
Alagasco	10.8		13.0		16.6		19.4

Schedule of inter-company transactions

Laclede Gas had the following transactions with affiliates:

	Three Months Ended   March 31,				Six Months Ended   March 31,
($ Millions)	2015		2014		2015		2014
Sales of natural gas from Laclede Gas to LER	$	1.9	$	4.2	$	2.9	$	4.3
Sales of natural gas from LER to Laclede Gas	16.0		25.0		41.3		44.5
Transportation services provided by Laclede Pipeline Company to Laclede Gas	0.2		0.2		0.5		0.5

Schedule of goodwill

The following table represents total goodwill of Laclede Group and Laclede Gas, by acquisition, all included in the Gas Utility segment:

	Laclede Group				Laclede Gas
($ Millions)	March 31, 2015		September 30, 2014		March 31, 2015		September 30, 2014
Acquisition of MGE	$	210.2	$	210.2	$	210.2	$	210.2
Acquisition of Alagasco	735.8		727.6		—		—
Total	$	946.0	$	937.8	$	210.2	$	210.2