SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2018

Accounting Policies [Abstract]

Schedule of gross receipts taxes

The following table presents gross receipts and sales taxes recorded as revenues:

	Three Months Ended March 31,				Six Months Ended March 31,
	2018		2017		2018		2017
Spire	$	43.6	$	34.3	$	66.7	$	53.7
Spire Missouri	30.6		25.5		46.8		39.6
Spire Alabama	11.6		7.7		17.2		11.9

Schedule of inter-company transactions

In addition, Spire Missouri’s other transactions with affiliates included:

	Three Months Ended March 31,				Six Months Ended March 31,
	2018		2017		2018		2017
Purchases of natural gas from Spire Marketing	$	19.3	$	21.0	$	41.6	$	41.5
Sales of natural gas to Spire Marketing	0.2		2.7		0.3		6.3
Transportation services received from Spire NGL Inc.	0.2		0.2		0.5		0.5

Schedule of capital expenditures excluded from statement of cash flow

Accrued capital expenditures, shown in the following table, are excluded from capital expenditures in the statements of cash flows until paid.

	March 31,		September 30,		March 31,
	2018		2017		2017
Spire	$	29.1	$	41.0	$	9.2
Spire Missouri	17.9		28.9		3.3
Spire Alabama	7.0		9.4		5.3