SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Schedule of goodwill by reportable segment

The changes in the carrying amount of goodwill by reportable segment are shown below, reflecting the effect of a $3.8 cash payment to Spire related to the EnergySouth acquisition, offset by immaterial adjustments to assets acquired.

	Gas Utility		Gas Marketing		Other			Total
Balance as of September 30, 2016	$	210.2	$	—	$	954.7		$	1,164.9
Adjustments related to the acquisition of EnergySouth	—		—		(3.5		)	(3.5		)
Balance as of December 31, 2016	$	210.2	$	—	$	951.2		$	1,161.4

Schedule of gross receipts taxes

The following table presents gross receipts taxes recorded as revenues.

	Three Months Ended December 31,
	2016		2015
Spire	$	19.4	$	17.9
Laclede Gas	14.1		13.9
Alagasco	4.2		4.0

Schedule of inter-company transactions

Laclede Gas’ transactions with affiliates included:

	Three Months Ended December 31,
	2016		2015
Purchases of natural gas from Spire Marketing	$	20.5	$	13.2
Sales of natural gas to Spire Marketing	3.6		0.7
Transportation services received from Laclede Pipeline Company	0.3		0.3
Insurance services received from Laclede Insurance Risk Services	1.1		0.2