PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Tables)

6 Months Ended

Mar. 31, 2017

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 March 31,						Six Months Ended March 31,
	2017			2016			2017			2016
Spire
Service cost – benefits earned during the period	$	5.2		$	3.8		$	10.5		$	7.7
Interest cost on projected benefit obligation	6.9			7.0			13.8			14.1
Expected return on plan assets	(9.7		)	(8.8		)	(19.6		)	(17.7		)
Amortization of prior service cost	0.3			0.1			0.5			0.2
Amortization of actuarial loss	3.2			2.0			6.6			4.0
Loss (gain) on lump-sum settlements	11.9			(2.2		)	11.9			(2.2		)
Special termination benefits	—			—			—			1.6
Subtotal	17.8			1.9			23.7			7.7
Regulatory adjustment	(7.4		)	6.1			(2.8		)	11.1
Net pension cost	$	10.4		$	8.0		$	20.9		$	18.8

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 March 31,						Six Months Ended March 31,
	2017			2016			2017			2016
Spire
Service cost – benefits earned during the period	$	2.7		$	2.7		$	5.5		$	5.5
Interest cost on accumulated postretirement benefit obligation	2.2			2.5			4.3			5.0
Expected return on plan assets	(3.4		)	(3.4		)	(6.8		)	(6.8		)
Amortization of prior service credit	—			—			—			0.1
Amortization of actuarial loss	0.6			0.9			1.2			1.8
Special termination benefits	—			—			—			2.6
Subtotal	2.1			2.7			4.2			8.2
Regulatory adjustment	(0.8		)	(1.7		)	(1.6		)	(5.9		)
Net postretirement benefit cost	$	1.3		$	1.0		$	2.6		$	2.3

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		$	6.6		$	5.0
Interest cost on projected benefit obligation	4.9			5.4			9.7			10.8
Expected return on plan assets	(7.1		)	(6.7		)	(14.4		)	(13.4		)
Amortization of prior service cost	0.3			0.1			0.5			0.2
Amortization of actuarial loss	2.8			2.0			5.7			4.0
Loss on lump-sum settlements	11.5			—			11.5			—
Special termination benefits	—			—			—			1.6
Subtotal	15.7			3.3			19.6			8.2
Regulatory adjustment	(8.6		)	2.3			(5.8		)	5.8
Net pension cost	$	7.1		$	5.6		$	13.8		$	14.0

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		$	2.6		$	5.2		$	5.3
Interest cost on accumulated postretirement benefit obligation	1.7			2.0			3.4			4.0
Expected return on plan assets	(2.2		)	(2.2		)	(4.5		)	(4.3		)
Amortization of prior service credit	—			—			0.1			0.1
Amortization of actuarial loss	0.7			0.9			1.3			1.9
Special termination benefits	—			—			—			2.6
Subtotal	2.8			3.3			5.5			9.6
Regulatory adjustment	(0.3		)	(1.2		)	(0.7		)	(5.0		)
Net postretirement benefit cost	$	2.5		$	2.1		$	4.8		$	4.6

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	$	1.5		$	1.3		$	3.1		$	2.7
Interest cost on projected benefit obligation	1.5			1.6			3.0			3.3
Expected return on plan assets	(1.8		)	(2.1		)	(3.6		)	(4.3		)
Amortization of actuarial loss	0.4			—			0.9			—
Loss (gain) on lump-sum settlements	0.4			(2.2		)	0.4			(2.2		)
Subtotal	2.0			(1.4		)	3.8			(0.5		)
Regulatory adjustment	1.1			3.8			2.7			5.3
Net pension cost	$	3.1		$	2.4		$	6.5		$	4.8

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		$	0.2		$	0.2
Interest cost on accumulated postretirement benefit obligation	0.4			0.5			0.8			1.0
Expected return on plan assets	(1.1		)	(1.2		)	(2.2		)	(2.5		)
Amortization of prior service credit	—			—			(0.1		)	—
Amortization of actuarial gain	(0.1		)	—			(0.1		)	(0.1		)
Subtotal	(0.7		)	(0.6		)	(1.4		)	(1.4		)
Regulatory adjustment	(0.5		)	(0.5		)	(0.9		)	(0.9		)
Net postretirement benefit income	$	(1.2	)	$	(1.1	)	$	(2.3	)	$	(2.3	)