REGULATORY MATTERS (Tables)

12 Months Ended

Sep. 30, 2018

Regulated Operations [Abstract]

Schedule of regulatory assets

A portion of the Company’s regulatory assets are not earning a return and are shown in the schedule below:

	Spire				Spire Missouri
September 30	2018		2017		2018		2017
Pension and postretirement benefit costs	$	148.4	$	170.5	$	148.4	$	170.5
Future income taxes due from customers	96.3		198.5		94.4		198.5
Other	15.1		11.3		15.1		11.3
Total Regulatory Assets Not Earning a Return	$	259.8	$	380.3	$	257.9	$	380.3

The following regulatory assets and regulatory liabilities were reflected in the Balance Sheets as of September 30, 2018 and 2017. Unamortized Purchased Gas Adjustments are also included below, which are reported separately in the current assets and liabilities sections of each balance sheet.

	Spire				Spire Missouri				Spire Alabama
September 30	2018		2017		2018		2017		2018		2017
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	30.2	$	42.2	$	21.9	$	34.9	$	7.3	$	7.2
Unamortized purchased gas adjustments	8.2		102.6		1.0		57.4		6.4		45.2
Other	34.4		30.7		7.8		3.3		12.5		12.2
Total Current Regulatory Assets	72.8		175.5		30.7		95.6		26.2		64.6
Noncurrent:
Future income taxes due from customers	96.3		170.5		94.4		170.5		—		—
Pension and postretirement benefit costs	364.9		404.7		292.5		322.7		64.8		72.6
Cost of removal	133.4		123.3		—		—		133.4		123.3
Unamortized purchased gas adjustments	—		9.9		—		9.9		—		—
Energy efficiency	32.8		29.0		32.8		29.0		—		—
Other	42.4		53.7		21.4		25.7		3.3		1.1
Total Noncurrent Regulatory Assets	669.8		791.1		441.1		557.8		201.5		197.0
Total Regulatory Assets	$	742.6	$	966.6	$	471.8	$	653.4	$	227.7	$	261.6
Regulatory Liabilities:
Current:
Rate Stabilization and Equalization (“RSE”) adjustment	$	—	$	1.4	$	—	$	—	$	—	$	1.4
Refundable negative salvage	5.2		8.2		—		—		5.2		8.2
Unamortized purchased gas adjustments	2.9		1.0		1.9		—		—		—
Other	27.6		12.0		14.8		2.7		2.4		2.4
Total Current Regulatory Liabilities	35.7		22.6		16.7		2.7		7.6		12.0
Noncurrent:
Deferred taxes due to customers	178.3		—		161.1		—		—		—
Pension and postretirement benefit costs	27.8		32.2		—		—		27.8		32.2
Refundable negative salvage	—		4.1		—		—		—		4.1
Accrued cost of removal	63.6		83.8		39.8		54.5		—		—
Unamortized purchased gas adjustments	4.7		1.9		4.7		1.9		—		—
Other	80.2		35.2		69.3		24.8		3.5		3.3
Total Noncurrent Regulatory Liabilities	354.6		157.2		274.9		81.2		31.3		39.6
Total Regulatory Liabilities	$	390.3	$	179.8	$	291.6	$	83.9	$	38.9	$	51.6

Schedule of regulatory liabilities

The following regulatory assets and regulatory liabilities were reflected in the Balance Sheets as of September 30, 2018 and 2017. Unamortized Purchased Gas Adjustments are also included below, which are reported separately in the current assets and liabilities sections of each balance sheet.

	Spire				Spire Missouri				Spire Alabama
September 30	2018		2017		2018		2017		2018		2017
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	30.2	$	42.2	$	21.9	$	34.9	$	7.3	$	7.2
Unamortized purchased gas adjustments	8.2		102.6		1.0		57.4		6.4		45.2
Other	34.4		30.7		7.8		3.3		12.5		12.2
Total Current Regulatory Assets	72.8		175.5		30.7		95.6		26.2		64.6
Noncurrent:
Future income taxes due from customers	96.3		170.5		94.4		170.5		—		—
Pension and postretirement benefit costs	364.9		404.7		292.5		322.7		64.8		72.6
Cost of removal	133.4		123.3		—		—		133.4		123.3
Unamortized purchased gas adjustments	—		9.9		—		9.9		—		—
Energy efficiency	32.8		29.0		32.8		29.0		—		—
Other	42.4		53.7		21.4		25.7		3.3		1.1
Total Noncurrent Regulatory Assets	669.8		791.1		441.1		557.8		201.5		197.0
Total Regulatory Assets	$	742.6	$	966.6	$	471.8	$	653.4	$	227.7	$	261.6
Regulatory Liabilities:
Current:
Rate Stabilization and Equalization (“RSE”) adjustment	$	—	$	1.4	$	—	$	—	$	—	$	1.4
Refundable negative salvage	5.2		8.2		—		—		5.2		8.2
Unamortized purchased gas adjustments	2.9		1.0		1.9		—		—		—
Other	27.6		12.0		14.8		2.7		2.4		2.4
Total Current Regulatory Liabilities	35.7		22.6		16.7		2.7		7.6		12.0
Noncurrent:
Deferred taxes due to customers	178.3		—		161.1		—		—		—
Pension and postretirement benefit costs	27.8		32.2		—		—		27.8		32.2
Refundable negative salvage	—		4.1		—		—		—		4.1
Accrued cost of removal	63.6		83.8		39.8		54.5		—		—
Unamortized purchased gas adjustments	4.7		1.9		4.7		1.9		—		—
Other	80.2		35.2		69.3		24.8		3.5		3.3
Total Noncurrent Regulatory Liabilities	354.6		157.2		274.9		81.2		31.3		39.6
Total Regulatory Liabilities	$	390.3	$	179.8	$	291.6	$	83.9	$	38.9	$	51.6

Off-system sales

Before April 19, 2018, the customer share of such income was determined in accordance with the following tables, shown for each service territory for which the PGA clauses were approved by the MoPSC.

	Customer Share	Company Share
Spire Missouri East
First $2.0 of pre-tax income*	85%	15%
Next $2.0 of pre-tax income	80%	20%
Next $2.0 of pre-tax income	75%	25%
Amounts of pre-tax income exceeding $6.0	70%	30%
* Customer share was set to 85% and company share set to 15% in fiscal 2017. For fiscal 2016, the customer share was 100%.
Spire Missouri West
First $1.2 of pre-tax income	85%	15%
Next $1.2 of pre-tax income	80%	20%
Next $1.2 of pre-tax income	75%	25%
Amounts of pre-tax income exceeding $3.6	70%	30%