PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Tables)

3 Months Ended

Dec. 31, 2016

Pension Plans

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Net Periodic Cost

The net periodic pension cost included the following components:

	Three Months Ended December 31,
	2016			2015
Spire
Service cost – benefits earned during the period	$	5.3		$	3.9
Interest cost on projected benefit obligation	6.9			7.1
Expected return on plan assets	(9.9		)	(8.9		)
Amortization of prior service cost	0.2			0.1
Amortization of actuarial loss	3.4			2.0
Special termination benefits	—			1.6
Subtotal	5.9			5.8
Regulatory adjustment	4.6			5.0
Net pension cost	$	10.5		$	10.8

Postretirement Plans

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Net Periodic Cost

Net periodic postretirement benefit cost for the Company consisted of the following components:

	Three Months Ended December 31,
	2016			2015
Spire
Service cost – benefits earned during the period	$	2.8		$	2.8
Interest cost on accumulated postretirement benefit obligation	2.1			2.5
Expected return on plan assets	(3.4		)	(3.4		)
Amortization of prior service credit	—			0.1
Amortization of actuarial loss	0.6			0.9
Special termination benefit	—			2.6
Subtotal	2.1			5.5
Regulatory adjustment	(0.8		)	(4.2		)
Net postretirement benefit cost	$	1.3		$	1.3

Laclede Gas | Pension Plans

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Net Periodic Cost

Laclede Gas
Service cost – benefits earned during the period	$	3.3		$	2.5
Interest cost on projected benefit obligation	4.8			5.4
Expected return on plan assets	(7.3		)	(6.7		)
Amortization of prior service cost	0.2			0.1
Amortization of actuarial loss	2.9			2.0
Special termination benefits	—			1.6
Subtotal	3.9			4.9
Regulatory adjustment	2.8			3.5
Net pension cost	$	6.7		$	8.4

Laclede Gas | Postretirement Plans

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Net Periodic Cost

Laclede Gas
Service cost – benefits earned during the period	$	2.6		$	2.7
Interest cost on accumulated postretirement benefit obligation	1.7			2.0
Expected return on plan assets	(2.3		)	(2.1		)
Amortization of prior service credit	0.1			0.1
Amortization of actuarial loss	0.6			1.0
Special termination benefit	—			2.6
Subtotal	2.7			6.3
Regulatory adjustment	(0.4		)	(3.8		)
Net postretirement benefit cost	$	2.3		$	2.5

Alagasco | Pension Plans

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Net Periodic Cost

Alagasco
Service cost – benefits earned during the period	$	1.6		$	1.4
Interest cost on projected benefit obligation	1.5			1.7
Expected return on plan assets	(1.8		)	(2.2		)
Amortization of actuarial loss	0.5			—
Subtotal	1.8			0.9
Regulatory adjustment	1.6			1.5
Net pension cost	$	3.4		$	2.4

Alagasco | Postretirement Plans

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Net Periodic Cost

Alagasco
Service cost – benefits earned during the period	$	0.1		$	0.1
Interest cost on accumulated postretirement benefit obligation	0.4			0.5
Expected return on plan assets	(1.1		)	(1.3		)
Amortization of prior service credit	(0.1		)	—
Amortization of actuarial gain	—			(0.1		)
Subtotal	(0.7		)	(0.8		)
Regulatory adjustment	(0.4		)	(0.4		)
Net postretirement benefit income	$	(1.1	)	$	(1.2	)