SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Jun. 30, 2016

Accounting Policies [Abstract]

Schedule of gross receipts taxes

The following table presents gross receipts taxes recorded as revenues.

	Three Months Ended June 30,				Nine Months Ended June 30,
	2016		2015		2016		2015
Spire	$	14.8	$	14.6	$	65.0	$	87.0
Laclede Gas	11.1		11.1		49.7		66.9
Alagasco	3.7		3.5		15.3		20.1

Schedule of inter-company transactions

Laclede Gas' transactions with affiliates included:

	Three Months Ended June 30,				Nine Months Ended June 30,
	2016		2015		2016		2015
Purchases of natural gas from LER	$	6.7	$	15.2	$	31.5	$	56.5
Sales of natural gas to LER	—		0.9		1.7		3.8