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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Sep. 30, 2018
Accounting Policies [Abstract]  
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.
September 30
2018
 
2017
 
2016
Spire
$
62.1

 
$
41.0

 
$
30.4

Spire Missouri
36.7

 
28.9

 
14.8

Spire Alabama
8.9

 
9.4

 
6.8
Asset retirement obligations
The following table presents a reconciliation of the beginning and ending balances of asset retirement obligations at September 30, as reported in the balance sheets.
 
Spire
 
Spire Missouri
 
Spire Alabama
 
2018
 
2017
 
2018
 
2017
 
2018
 
2017
Asset retirement obligations, beginning of year
$
296.6

 
$
206.4

 
$
158.6

 
$
75.2

 
$
128.4

 
$
120.1

Liabilities incurred during the period
5.5

 
5.5

 
0.6

 
0.3

 
3.5

 
5.2

Liabilities settled during the period
(11.2
)
 
(4.6
)
 
(8.9
)
 
(1.1
)
 
(1.8
)
 
(1.9
)
Accretion
12.7

 
9.1

 
6.6

 
3.6

 
5.6

 
5.0

Revisions in estimated cash flows
16.9

 
80.2

 
17.2

 
80.6

 
—

 
—

Business combinations
0.6

 
—

 
—

 
—

 
—

 
—

Asset retirement obligations, end of year
$
321.1

 
$
296.6

 
$
174.1

 
$
158.6

 
$
135.7

 
$
128.4
Schedule of Pro Forma Information
Spire EnergySouth’s results of operations are included in the Spire statements of income from the date of acquisition, as shown in the following table.
 
2018
 
2017
 
2016
Total Operating Revenues
$
102.1

 
$
95.5

 
$
3.3

Net Income (Loss)
13.8

 
9.4

 
(0.2
)
The following unaudited pro forma financial information presents Spire’s combined results of operations as though the Spire EnergySouth acquisition had occurred as of the beginning of fiscal 2016. The unaudited pro forma financial information is not necessarily indicative of either future results of operations or results that would have been achieved if the acquisition had occurred as of the earlier date. It includes estimates and assumptions which management believes are reasonable. The timing of integration costs was not changed.
 
2018
 
2017
 
2016
Total Operating Revenues
$
1,965.0

 
$
1,740.7

 
$
1,632.4

Net Income
214.2

 
161.6

 
153.9

Basic Earnings Per Share
$
4.35

 
$
3.44

 
$
3.48

Diluted Earnings Per Share
4.33

 
3.43

 
3.46
Changes in the carrying amount of goodwill by reportable segment
The changes in the carrying amount of goodwill by reportable segment were as follows:
 
Gas Utility
 
Gas Marketing
 
Other
 
Total
Balance as of September 30, 2015
$
210.2

 
$
—

 
$
735.8

 
$
946.0

Acquisition of Spire EnergySouth
—

 
—

 
218.9

 
218.9

Balance as of September 30, 2016
210.2

 
—

 
954.7

 
1,164.9

Adjustments to finalize the acquisition of Spire EnergySouth
—

 
—

 
6.7

 
6.7

Balance as of September 30, 2017
$
210.2

 
$
—

 
$
961.4

 
$
1,171.6

Balance as of September 30, 2018
$
210.2

 
$
—

 
$
961.4

 
$
1,171.6
Schedule of gross receipts taxes
The following table presents gross receipts taxes recorded as revenues:
 
2018
 
2017
 
2016
Spire
$
98.2

 
$
84.6

 
$
75.5

Spire Missouri
68.9

 
60.7

 
57.4

Spire Alabama
25.4

 
19.5

 
17.9
Schedule of inter-company transactions
In addition, Spire Missouri’s other transactions with affiliates included:
 
2018
 
2017
 
2016
Purchases of natural gas from Spire Marketing
$
71.5

 
$
74.4

 
$
46.3

Sales of natural gas to Spire Marketing
0.3

 
7.8

 
1.9

Transportation services received from Spire NGL Inc.
1.0

 
1.0

 
1.0
Schedule of allowance for doubtful accounts
 
Spire
 
Spire Missouri
 
Spire Alabama
 
2018
 
2017
 
2016
 
2018
 
2017
 
2016
 
2018
 
2017
 
2016
Allowance at beginning of year
$
18.3

 
$
20.5

 
$
14.2

 
$
14.1

 
$
16.1

 
$
10.0

 
$
2.6

 
$
3.3

 
$
4.2

Additions charged to expense
14.6

 
10.6

 
6.5

 
11.9

 
10.1

 
6.2

 
2.1

 
0.2

 
0.6

Net deductions
(10.5
)
 
(12.8
)
 
(0.2
)
 
(10.0
)
 
(12.1
)
 
(0.1
)
 
(0.8
)
 
(0.9
)
 
(1.5
)
Allowance at end of year
$
22.4

 
$
18.3

 
$
20.5

 
$
16.0

 
$
14.1

 
$
16.1

 
$
3.9

 
$
2.6

 
$
3.3