Regulatory Matters (Tables)

6 Months Ended

Mar. 31, 2020

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 March 31, 2020, September 30, 2019, and March 31, 2019.

	March 31,		September 30,		March 31,
Spire	2020		2019		2019
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	30.1	$	30.1	$	30.2
Unamortized purchased gas adjustments		10.4		18.2		19.3
Other		27.5		30.3		25.8
Total Current Regulatory Assets		68.0		78.6		75.3
Noncurrent:
Pension and postretirement benefit costs		415.6		416.6		345.8
Cost of removal		154.3		150.9		134.6
Future income taxes due from customers		113.5		108.8		102.2
Energy efficiency		37.7		35.0		32.0
Unamortized purchased gas adjustments		—		9.1		—
Other		49.6		47.2		45.3
Total Noncurrent Regulatory Assets		770.7		767.6		659.9
Total Regulatory Assets	$	838.7	$	846.2	$	735.2
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	5.8	$	5.8	$	5.8
Unamortized purchased gas adjustments		8.0		26.2		3.4
Other		18.0		28.8		26.1
Total Current Regulatory Liabilities		31.8		60.8		35.3
Noncurrent:
Deferred taxes due to customers		174.2		179.8		155.7
Pension and postretirement benefit costs		152.5		142.3		115.3
Accrued cost of removal		31.7		41.6		53.7
Unamortized purchased gas adjustments		82.6		—		75.7
Other		31.3		35.3		30.9
Total Noncurrent Regulatory Liabilities		472.3		399.0		431.3
Total Regulatory Liabilities	$	504.1	$	459.8	$	466.6

	March 31,		September 30,		March 31,
Spire Missouri	2020		2019		2019
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	21.9	$	21.9	$	21.9
Unamortized purchased gas adjustments		—		—		0.6
Other		7.5		7.5		7.5
Total Current Regulatory Assets		29.4		29.4		30.0
Noncurrent:
Future income taxes due from customers		106.8		102.9		99.0
Pension and postretirement benefit costs		337.5		333.3		277.9
Energy efficiency		37.7		35.0		32.0
Unamortized purchased gas adjustments		—		9.1		—
Other		30.1		27.2		24.7
Total Noncurrent Regulatory Assets		512.1		507.5		433.6
Total Regulatory Assets	$	541.5	$	536.9	$	463.6
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	3.6	$	3.6	$	3.6
Unamortized purchased gas adjustments		7.1		25.4		2.7
Other		13.6		23.3		17.9
Total Current Regulatory Liabilities		24.3		52.3		24.2
Noncurrent:
Deferred taxes due to customers		156.8		162.5		138.3
Pension and postretirement benefit costs		130.7		119.1		79.4
Accrued cost of removal		4.8		15.7		26.8
Unamortized purchased gas adjustments		82.6		—		75.7
Other		25.5		29.2		24.9
Total Noncurrent Regulatory Liabilities		400.4		326.5		345.1
Total Regulatory Liabilities	$	424.7	$	378.8	$	369.3

	March 31,		September 30,		March 31,
Spire Alabama	2020		2019		2019
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	7.2	$	7.3	$	7.3
Unamortized purchased gas adjustments		10.4		17.7		18.0
Other		5.7		8.9		5.1
Total Current Regulatory Assets		23.3		33.9		30.4
Noncurrent:
Pension and postretirement benefit costs		72.6		77.2		61.1
Cost of removal		154.3		150.9		134.6
Other		3.2		3.1		3.2
Total Noncurrent Regulatory Assets		230.1		231.2		198.9
Total Regulatory Assets	$	253.4	$	265.1	$	229.3
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	2.2	$	2.2	$	2.2
Other		0.2		1.2		3.9
Total Current Regulatory Liabilities		2.4		3.4		6.1
Noncurrent:
Pension and postretirement benefit costs		17.8		19.1		26.5
Other		3.8		3.9		4.0
Total Noncurrent Regulatory Liabilities		21.6		23.0		30.5
Total Regulatory Liabilities	$	24.0	$	26.4	$	36.6

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:

	March 31,		September 30,		March 31,
	2020		2019		2019
Spire
Pension and postretirement benefit costs	$	226.2	$	211.1	$	144.7
Future income taxes due from customers		113.5		108.8		102.2
Other		13.7		14.3		14.8
Total Regulatory Assets Not Earning a Return	$	353.4	$	334.2	$	261.7
Spire Missouri
Pension and postretirement benefit costs	$	226.2	$	211.1	$	144.7
Future income taxes due from customers		106.8		102.9		99.0
Other		13.7		14.3		14.8
Total Regulatory Assets Not Earning a Return	$	346.7	$	328.3	$	258.5