REGULATORY MATTERS (Tables)

12 Months Ended

Sep. 30, 2015

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



	Laclede Group				Laclede Gas
	2015		2014		2015		2014
Regulatory Assets Not Earning a Return:
Future income taxes due from customers	$	134.5	$	117.0	$	134.5	$	117.0
Pension and postretirement benefit costs	223.7		240.9		223.7		240.9
Other	14.2		16.0		14.2		16.0
Total Regulatory Assets Not Earning a Return	$	372.4	$	373.9	$	372.4	$	373.9

The following regulatory assets and regulatory liabilities were reflected in the Balance Sheets as of September 30, 2015 and 2014. Unamortized Purchased Gas Adjustments are also included below, which are reported separately in the current assets and liabilities sections of each balance sheet.



	Laclede Group				Laclede Gas				Alagasco
	2015		2014		2015		2014		2015		2014
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	22.0	$	21.4	$	15.5	$	15.0	$	6.5	$	6.4
Unamortized purchased gas adjustments	12.9		54.0		12.9		54.0		—		—
Other	5.6		5.4		0.7		3.0		4.9		2.4
Total Current Regulatory Assets	40.5		80.8		29.1		72.0		11.4		8.8
Noncurrent:
Future income taxes due from customers	134.5		117.0		134.5		117.0		—		—
Pension and postretirement benefit costs	448.7		431.5		368.0		365.4		80.7		66.1
Cost of removal	78.9		21.2		—		—		78.9		21.2
Purchased gas costs	24.1		4.3		24.1		4.3		—		—
Energy efficiency	22.3		18.9		22.3		18.9		—		—
Other	29.1		21.4		24.7		18.1		4.0		3.3
Total Noncurrent Regulatory Assets	737.6		614.3		573.6		523.7		163.6		90.6
Total Regulatory Assets	$	778.1	$	695.1	$	602.7	$	595.7	$	175.0	$	99.4

Regulatory Liabilities:
Current:
RSE adjustment	12.2		19.8		—		—		12.2		19.8
Unbilled service margin	6.4		5.2		—		—		6.4		5.2
Refundable negative salvage	10.8		13.4		—		—		10.8		13.4
Unamortized purchased gas adjustments	28.2		22.4		—		—		28.2		22.4
Other	3.0		2.9		0.6		0.6		2.4		2.3
Total Current Regulatory Liabilities	60.6		63.7		0.6		0.6		60.0		63.1
Noncurrent:
Postretirement liabilities	28.9		26.2		—		—		28.9		26.2
Refundable negative salvage	16.2		26.8		—		—		16.2		26.8
Accrued cost of removal	58.7		60.5		58.7		60.5		—		—
Other	15.5		12.3		11.9		11.6		3.6		0.7
Total Noncurrent Regulatory Liabilities	119.3		125.8		70.6		72.1		48.7		53.7
Total Regulatory Liabilities	179.9		189.5		71.2		72.7		108.7		116.8

Schedule of regulatory liabilities



	Laclede Group				Laclede Gas				Alagasco
	2015		2014		2015		2014		2015		2014
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	22.0	$	21.4	$	15.5	$	15.0	$	6.5	$	6.4
Unamortized purchased gas adjustments	12.9		54.0		12.9		54.0		—		—
Other	5.6		5.4		0.7		3.0		4.9		2.4
Total Current Regulatory Assets	40.5		80.8		29.1		72.0		11.4		8.8
Noncurrent:
Future income taxes due from customers	134.5		117.0		134.5		117.0		—		—
Pension and postretirement benefit costs	448.7		431.5		368.0		365.4		80.7		66.1
Cost of removal	78.9		21.2		—		—		78.9		21.2
Purchased gas costs	24.1		4.3		24.1		4.3		—		—
Energy efficiency	22.3		18.9		22.3		18.9		—		—
Other	29.1		21.4		24.7		18.1		4.0		3.3
Total Noncurrent Regulatory Assets	737.6		614.3		573.6		523.7		163.6		90.6
Total Regulatory Assets	$	778.1	$	695.1	$	602.7	$	595.7	$	175.0	$	99.4

Regulatory Liabilities:
Current:
RSE adjustment	12.2		19.8		—		—		12.2		19.8
Unbilled service margin	6.4		5.2		—		—		6.4		5.2
Refundable negative salvage	10.8		13.4		—		—		10.8		13.4
Unamortized purchased gas adjustments	28.2		22.4		—		—		28.2		22.4
Other	3.0		2.9		0.6		0.6		2.4		2.3
Total Current Regulatory Liabilities	60.6		63.7		0.6		0.6		60.0		63.1
Noncurrent:
Postretirement liabilities	28.9		26.2		—		—		28.9		26.2
Refundable negative salvage	16.2		26.8		—		—		16.2		26.8
Accrued cost of removal	58.7		60.5		58.7		60.5		—		—
Other	15.5		12.3		11.9		11.6		3.6		0.7
Total Noncurrent Regulatory Liabilities	119.3		125.8		70.6		72.1		48.7		53.7
Total Regulatory Liabilities	179.9		189.5		71.2		72.7		108.7		116.8