Regulatory Matters (Tables)

3 Months Ended

Dec. 31, 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 December 31, 2019, September 30, 2019, and December 31, 2018.

	December 31,		September 30,		December 31,
Spire	2019		2019		2018
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	30.1	$	30.1	$	30.2
Unamortized purchased gas adjustments		9.1		18.2		3.0
Other		28.7		30.3		30.2
Total Current Regulatory Assets		67.9		78.6		63.4
Noncurrent:
Pension and postretirement benefit costs		405.5		416.6		350.0
Cost of removal		152.1		150.9		134.0
Future income taxes due from customers		111.6		108.8		99.1
Energy efficiency		37.2		35.0		33.6
Unamortized purchased gas adjustments		—		9.1		—
Other		44.1		47.2		38.4
Total Noncurrent Regulatory Assets		750.5		767.6		655.1
Total Regulatory Assets	$	818.4	$	846.2	$	718.5
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	5.8	$	5.8	$	2.2
Unamortized purchased gas adjustments		19.9		26.2		6.1
Other		24.3		28.8		28.7
Total Current Regulatory Liabilities		50.0		60.8		37.0
Noncurrent:
Deferred taxes due to customers		177.0		179.8		169.8
Pension and postretirement benefit costs		147.5		142.3		27.1
Accrued cost of removal		38.7		41.6		59.4
Unamortized purchased gas adjustments		24.3		—		16.7
Other		30.3		35.3		90.4
Total Noncurrent Regulatory Liabilities		417.8		399.0		363.4
Total Regulatory Liabilities	$	467.8	$	459.8	$	400.4

	December 31,		September 30,		December 31,
Spire Missouri	2019		2019		2018
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	21.9	$	21.9	$	21.9
Other		7.5		7.5		7.8
Total Current Regulatory Assets		29.4		29.4		29.7
Noncurrent:
Future income taxes due from customers		104.9		102.9		96.7
Pension and postretirement benefit costs		324.7		333.3		279.8
Energy efficiency		37.2		35.0		33.6
Unamortized purchased gas adjustments		—		9.1		—
Other		24.3		27.2		17.5
Total Noncurrent Regulatory Assets		491.1		507.5		427.6
Total Regulatory Assets	$	520.5	$	536.9	$	457.3
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	3.6	$	3.6	$	—
Unamortized purchased gas adjustments		19.0		25.4		5.8
Other		19.8		23.3		14.8
Total Current Regulatory Liabilities		42.4		52.3		20.6
Noncurrent:
Deferred taxes due to customers		159.7		162.5		152.4
Pension and postretirement benefit costs		124.9		119.1		—
Accrued cost of removal		12.1		15.7		35.2
Unamortized purchased gas adjustments		24.3		—		16.7
Other		24.5		29.2		75.4
Total Noncurrent Regulatory Liabilities		345.5		326.5		279.7
Total Regulatory Liabilities	$	387.9	$	378.8	$	300.3

	December 31,		September 30,		December 31,
Spire Alabama	2019		2019		2018
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	7.2	$	7.3	$	7.3
Unamortized purchased gas adjustments		8.8		17.7		1.6
Other		8.4		8.9		9.9
Total Current Regulatory Assets		24.4		33.9		18.8
Noncurrent:
Pension and postretirement benefit costs		74.9		77.2		63.0
Cost of removal		152.1		150.9		134.0
Other		3.2		3.1		3.2
Total Noncurrent Regulatory Assets		230.2		231.2		200.2
Total Regulatory Assets	$	254.6	$	265.1	$	219.0
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	2.2	$	2.2	$	2.3
Other		0.2		1.2		7.9
Total Current Regulatory Liabilities		2.4		3.4		10.2
Noncurrent:
Pension and postretirement benefit costs		18.4		19.1		27.1
Other		3.9		3.9		3.5
Total Noncurrent Regulatory Liabilities		22.3		23.0		30.6
Total Regulatory Liabilities	$	24.7	$	26.4	$	40.8

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:

	December 31,		September 30,		December 31,
	2019		2019		2018
Spire
Pension and postretirement benefit costs	$	208.0	$	211.1	$	141.2
Future income taxes due from customers		111.6		108.8		99.1
Other		14.1		14.3		14.3
Total Regulatory Assets Not Earning a Return	$	333.7	$	334.2	$	254.6
Spire Missouri
Pension and postretirement benefit costs	$	208.0	$	211.1	$	141.2
Future income taxes due from customers		104.9		102.9		96.7
Other		14.1		14.3		14.3
Total Regulatory Assets Not Earning a Return	$	327.0	$	328.3	$	252.2