Note 5 - Regulatory Matters (Tables)

6 Months Ended

Mar. 31, 2024

Notes Tables

Schedule of Regulatory Assets and Liabilities [Table Text Block]

	March 31,		September 30,		March 31,
Spire	2024		2023		2023
Regulatory Assets:
Current:
Unamortized purchased gas adjustments	$	81.4	$	293.2	$	115.3
Other		35.5		55.1		27.7
Total Current Regulatory Assets		116.9		348.3		143.0
Noncurrent:
Pension and postretirement benefit costs		251.4		261.0		273.1
Cost of removal		649.2		633.2		516.4
Future income taxes due from customers		146.6		144.5		139.3
Energy efficiency		58.2		56.3		59.4
Unamortized purchased gas adjustments		—		23.0		181.3
Other		167.3		131.2		147.2
Total Noncurrent Regulatory Assets		1,272.7		1,249.2		1,316.7
Total Regulatory Assets	$	1,389.6	$	1,597.5	$	1,459.7
Regulatory Liabilities:
Current:
Unamortized purchased gas adjustments	$	19.8	$	—	$	—
Other		5.3		7.3		5.3
Total Current Regulatory Liabilities		25.1		7.3		5.3
Noncurrent:
Deferred taxes due to customers		120.9		128.0		135.8
Pension and postretirement benefit costs		192.6		185.2		161.0
Accrued cost of removal		133.5		126.6		34.6
Unamortized purchased gas adjustments		90.8		11.2		—
Other		19.9		21.4		28.9
Total Noncurrent Regulatory Liabilities		557.7		472.4		360.3
Total Regulatory Liabilities	$	582.8	$	479.7	$	365.6

	March 31,		September 30,		March 31,
Spire Missouri	2024		2023		2023
Regulatory Assets:
Current:
Unamortized purchased gas adjustments	$	81.0	$	269.4	$	58.7
Other		8.2		23.7		4.0
Total Current Regulatory Assets		89.2		293.1		62.7
Noncurrent:
Future income taxes due from customers		138.5		136.2		130.9
Pension and postretirement benefit costs		183.6		189.1		195.5
Energy efficiency		58.2		56.3		59.4
Unamortized purchased gas adjustments		—		23.0		181.3
Cost of removal		97.0		97.0		24.2
Other		153.2		116.0		130.7
Total Noncurrent Regulatory Assets		630.5		617.6		722.0
Total Regulatory Assets	$	719.7	$	910.7	$	784.7
Regulatory Liabilities:
Noncurrent:
Deferred taxes due to customers	$	108.3	$	114.8	$	121.3
Pension and postretirement benefit costs		165.4		156.5		132.7
Accrued cost of removal		95.8		90.4		—
Unamortized purchased gas adjustments		90.8		11.2		—
Other		15.0		16.5		22.9
Total Noncurrent Regulatory Liabilities		475.3		389.4		276.9
Total Regulatory Liabilities	$	475.3	$	389.4	$	276.9

	March 31,		September 30,		March 31,
Spire Alabama	2024		2023		2023
Regulatory Assets:
Current:
Unamortized purchased gas adjustments	$	—	$	21.7	$	53.6
Other		14.9		19.9		11.2
Total Current Regulatory Assets		14.9		41.6		64.8
Noncurrent:
Future income taxes due from customers		1.9		2.0		2.0
Pension and postretirement benefit costs		64.2		67.8		73.1
Cost of removal		552.2		536.2		492.2
Other		0.8		0.9		1.0
Total Noncurrent Regulatory Assets		619.1		606.9		568.3
Total Regulatory Assets	$	634.0	$	648.5	$	633.1
Regulatory Liabilities:
Current:
Unamortized purchased gas adjustments	$	18.7	$	—	$	—
Total Current Regulatory Liabilities		18.7		—		—
Noncurrent:
Pension and postretirement benefit costs		16.8		17.9		18.0
Other		3.3		3.3		3.5
Total Noncurrent Regulatory Liabilities		20.1		21.2		21.5
Total Regulatory Liabilities	$	38.8	$	21.2	$	21.5

Schedule of Regulatory Assets Not Earning Return [Table Text Block]

	March 31,		September 30,		March 31,
	2024		2023		2023
Spire
Pension and postretirement benefit costs	$	133.8	$	133.4	$	127.8
Future income taxes due from customers		144.7		142.5		137.2
Unamortized purchased gas adjustments		81.0		292.4		240.0
Other		127.7		104.2		102.4
Total Regulatory Assets Not Earning a Return	$	487.2	$	672.5	$	607.4
Spire Missouri
Pension and postretirement benefit costs	$	133.8	$	133.4	$	127.8
Future income taxes due from customers		138.5		136.2		130.9
Unamortized purchased gas adjustments		81.0		292.4		240.0
Other		127.7		104.2		102.4
Total Regulatory Assets Not Earning a Return	$	481.0	$	666.2	$	601.1