REGULATORY MATTERS (Tables)

6 Months Ended

Mar. 31, 2015

Regulated Operations [Abstract]

Schedule of regulatory assets

The following regulatory assets and regulatory liabilities, including purchase gas adjustments, were reflected in the balance sheets of the Company and the Utilities as of March 31, 2015 and September 30, 2014.

	Laclede Group				Laclede Gas				Alagasco
	March 31,		September 30,		March 31,		September 30,		March 31,		September 30,
($ Millions)	2015		2014		2015		2014		2015		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	—		54.0		—		54.0		—		—
Other	6.0		5.4		2.4		3.0		3.6		2.4
Total Regulatory Assets (current)	27.4		80.8		17.4		72.0		10.0		8.8
Non-current:
Future income taxes due from customers	125.6		117.0		125.6		117.0		—		—
Pension and postretirement benefit costs	420.8		431.5		357.9		365.4		62.9		66.1
Accretion and depreciation of asset retirement obligations	19.1		18.4		—		—		19.1		18.4
Purchased gas costs	18.6		4.3		18.6		4.3		—		—
Energy efficiency	20.4		18.9		20.4		18.9		—		—
Other	28.4		24.2		22.8		18.1		5.6		6.1
Total Regulatory Assets (non-current)	632.9		614.3		545.3		523.7		87.6		90.6
Total Regulatory Assets	$	660.3	$	695.1	$	562.7	$	595.7	$	97.6	$	99.4
Regulatory Liabilities:
Current:
RSE adjustment	$	9.9	$	19.8	$	—	$	—	$	9.9	$	19.8
Unbilled service margin	15.0		5.2		—		—		15.0		5.2
Refundable negative salvage	10.8		13.4		—		—		10.8		13.4
Unamortized purchased gas adjustments	76.7		22.4		39.1		—		37.6		22.4
Other	2.8		2.9		0.6		0.6		2.2		2.3
Total Regulatory Liabilities (current)	115.2		63.7		39.7		0.6		75.5		63.1
Non-current:
Postretirement liabilities	25.1		26.2		—		—		25.1		26.2
Refundable negative salvage	17.0		26.8		—		—		17.0		26.8
Accrued cost of removal	59.9		60.5		59.9		60.5		—		—
Other	12.3		12.3		11.8		11.6		0.7		0.7
Total Regulatory Liabilities (non-current)	114.3		125.8		71.7		72.1		42.8		53.7
Total Regulatory Liabilities	$	229.5	$	189.5	$	111.4	$	72.7	$	118.3	$	116.8

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

	Laclede Group				Laclede Gas
	March 31,		September 30,		March 31,		September 30,
($ Millions)	2015		2014		2015		2014
Regulatory Assets Not Earning a Return:
Future income taxes due from customers	$	125.6	$	117.0	$	125.6	$	117.0
Pension and postretirement benefit costs	232.3		240.9		232.3		240.9
Other	15.2		16.0		15.2		16.0
Total Regulatory Assets Not Earning a Return	$	373.1	$	373.9	$	373.1	$	373.9

Schedule of regulatory liabilities

The following regulatory assets and regulatory liabilities, including purchase gas adjustments, were reflected in the balance sheets of the Company and the Utilities as of March 31, 2015 and September 30, 2014.

	Laclede Group				Laclede Gas				Alagasco
	March 31,		September 30,		March 31,		September 30,		March 31,		September 30,
($ Millions)	2015		2014		2015		2014		2015		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	—		54.0		—		54.0		—		—
Other	6.0		5.4		2.4		3.0		3.6		2.4
Total Regulatory Assets (current)	27.4		80.8		17.4		72.0		10.0		8.8
Non-current:
Future income taxes due from customers	125.6		117.0		125.6		117.0		—		—
Pension and postretirement benefit costs	420.8		431.5		357.9		365.4		62.9		66.1
Accretion and depreciation of asset retirement obligations	19.1		18.4		—		—		19.1		18.4
Purchased gas costs	18.6		4.3		18.6		4.3		—		—
Energy efficiency	20.4		18.9		20.4		18.9		—		—
Other	28.4		24.2		22.8		18.1		5.6		6.1
Total Regulatory Assets (non-current)	632.9		614.3		545.3		523.7		87.6		90.6
Total Regulatory Assets	$	660.3	$	695.1	$	562.7	$	595.7	$	97.6	$	99.4
Regulatory Liabilities:
Current:
RSE adjustment	$	9.9	$	19.8	$	—	$	—	$	9.9	$	19.8
Unbilled service margin	15.0		5.2		—		—		15.0		5.2
Refundable negative salvage	10.8		13.4		—		—		10.8		13.4
Unamortized purchased gas adjustments	76.7		22.4		39.1		—		37.6		22.4
Other	2.8		2.9		0.6		0.6		2.2		2.3
Total Regulatory Liabilities (current)	115.2		63.7		39.7		0.6		75.5		63.1
Non-current:
Postretirement liabilities	25.1		26.2		—		—		25.1		26.2
Refundable negative salvage	17.0		26.8		—		—		17.0		26.8
Accrued cost of removal	59.9		60.5		59.9		60.5		—		—
Other	12.3		12.3		11.8		11.6		0.7		0.7
Total Regulatory Liabilities (non-current)	114.3		125.8		71.7		72.1		42.8		53.7
Total Regulatory Liabilities	$	229.5	$	189.5	$	111.4	$	72.7	$	118.3	$	116.8