Regulatory Matters (Tables)

9 Months Ended

Jun. 30, 2019

Regulated Operations [Abstract]

Schedule of Regulatory Assets and Liabilities

The following regulatory assets and regulatory liabilities were reflected in the balance sheets of the Company, Spire Missouri and Spire Alabama as of June 30, 2019, September 30, 2018, and June 30, 2018.

	June 30,		September 30,		June 30,
Spire	2019		2018		2018
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	30.1	$	30.2	$	43.2
Unamortized purchased gas adjustments		18.9		8.2		14.6
Other		30.0		34.4		38.9
Total Current Regulatory Assets		79.0		72.8		96.7
Noncurrent:
Pension and postretirement benefit costs		335.7		364.9		369.4
Cost of removal		137.4		133.4		126.2
Future income taxes due from customers		105.7		96.3		130.5
Energy efficiency		32.6		32.8		31.8
Other		45.7		42.4		37.2
Total Noncurrent Regulatory Assets		657.1		669.8		695.1
Total Regulatory Assets	$	736.1	$	742.6	$	791.8
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	5.8	$	2.2	$	2.2
Unamortized purchased gas adjustments		3.3		2.9		1.1
Other		22.2		30.6		21.2
Total Current Regulatory Liabilities		31.3		35.7		24.5
Noncurrent:
Deferred taxes due to customers		152.9		178.3		182.7
Pension and postretirement benefit costs		119.8		27.8		30.2
Accrued cost of removal		45.8		63.6		65.0
Unamortized purchased gas adjustments		47.9		4.7		37.0
Other		29.9		80.2		49.4
Total Noncurrent Regulatory Liabilities		396.3		354.6		364.3
Total Regulatory Liabilities	$	427.6	$	390.3	$	388.8

	June 30,		September 30,		June 30,
Spire Missouri	2019		2018		2018
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	21.9	$	21.9	$	34.9
Unamortized purchased gas adjustments		0.8		1.0		7.0
Other		7.5		7.8		13.2
Total Current Regulatory Assets		30.2		30.7		55.1
Noncurrent:
Future income taxes due from customers		101.3		94.4		128.4
Pension and postretirement benefit costs		269.8		292.5		297.2
Energy efficiency		32.6		32.8		31.8
Other		25.5		21.4		16.4
Total Noncurrent Regulatory Assets		429.2		441.1		473.8
Total Regulatory Assets	$	459.4	$	471.8	$	528.9
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	3.6	$	—	$	—
Unamortized purchased gas adjustments		2.5		1.9		—
Other		17.3		14.8		8.7
Total Current Regulatory Liabilities		23.4		16.7		8.7
Noncurrent:
Deferred taxes due to customers		135.5		161.1		164.6
Pension and postretirement benefit costs		84.6		—		—
Accrued cost of removal		18.4		39.8		42.2
Unamortized purchased gas adjustments		47.9		4.7		37.0
Other		24.1		69.3		37.8
Total Noncurrent Regulatory Liabilities		310.5		274.9		281.6
Total Regulatory Liabilities	$	333.9	$	291.6	$	290.3

	June 30,		September 30,		June 30,
Spire Alabama	2019		2018		2018
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	7.3	$	7.3	$	7.3
Unamortized purchased gas adjustments		17.6		6.4		7.6
Other		9.0		12.5		12.0
Total Current Regulatory Assets		33.9		26.2		26.9
Noncurrent:
Pension and postretirement benefit costs		59.3		64.8		64.5
Cost of removal		137.4		133.4		126.2
Other		3.2		3.3		2.7
Total Noncurrent Regulatory Assets		199.9		201.5		193.4
Total Regulatory Assets	$	233.8	$	227.7	$	220.3
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	2.3	$	2.2	$	2.2
Other		1.1		5.4		6.6
Total Current Regulatory Liabilities		3.4		7.6		8.8
Noncurrent:
Pension and postretirement benefit costs		25.8		27.8		30.2
Other		4.0		3.5		3.5
Total Noncurrent Regulatory Liabilities		29.8		31.3		33.7
Total Regulatory Liabilities	$	33.2	$	38.9	$	42.5

Schedule of Regulatory Assets Not Earning a Return

A portion of the Company’s and Spire Missouri’s regulatory assets are not earning a return, as shown in the table below:

	June 30,		September 30,		June 30,
	2019		2018		2018
Spire
Pension and postretirement benefit costs	$	142.1	$	148.4	$	160.5
Future income taxes due from customers		105.7		96.3		130.5
Other		14.5		15.1		15.4
Total Regulatory Assets Not Earning a Return	$	262.3	$	259.8	$	306.4
Spire Missouri
Pension and postretirement benefit costs	$	142.1	$	148.4	$	160.5
Future income taxes due from customers		101.3		94.4		128.4
Other		14.5		15.1		15.4
Total Regulatory Assets Not Earning a Return	$	257.9	$	257.9	$	304.3