SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2016

Accounting Policies [Abstract]

Schedule of gross receipts taxes

The following table presents gross receipts taxes recorded as revenues.

	Three Months Ended March 31,				Six Months Ended March 31,
	2016		2015		2016		2015
Spire	$	32.3	$	44.7	$	50.2	$	72.4
Laclede Gas	24.7		33.9		38.6		55.8
Alagasco	7.6		10.8		11.6		16.6

Schedule of inter-company transactions

Laclede Gas had the following transactions with affiliates:

	Three Months Ended March 31,				Six Months Ended March 31,
	2016		2015		2016		2015
Sales of natural gas from Laclede Gas to LER	$	1.0	$	1.9	$	1.7	$	2.9
Sales of natural gas from LER to Laclede Gas	11.6		16.0		24.8		41.3
Transportation services provided by Laclede Pipeline Company to Laclede Gas	0.2		0.2		0.5		0.5
Insurance services provided by Laclede Insurance Risk Services, Inc. to Laclede Gas	0.3		0.3		0.5		0.5