Regulatory Matters (Tables)

9 Months Ended

Jun. 30, 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 June 30, 2020, September 30, 2019, and June 30, 2019.

	June 30,		September 30,		June 30,
Spire	2020		2019		2019
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	30.1	$	30.1	$	30.1
Unamortized purchased gas adjustments		9.6		18.2		18.9
Other		30.5		30.3		30.0
Total Current Regulatory Assets		70.2		78.6		79.0
Noncurrent:
Pension and postretirement benefit costs		415.3		416.6		335.7
Cost of removal		160.4		150.9		137.4
Future income taxes due from customers		120.7		108.8		105.7
Energy efficiency		38.2		35.0		32.6
Unamortized purchased gas adjustments		—		9.1		—
Other		57.2		47.2		45.7
Total Noncurrent Regulatory Assets		791.8		767.6		657.1
Total Regulatory Assets	$	862.0	$	846.2	$	736.1
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	5.8	$	5.8	$	5.8
Unamortized purchased gas adjustments		21.1		26.2		3.3
Other		31.9		28.8		22.2
Total Current Regulatory Liabilities		58.8		60.8		31.3
Noncurrent:
Deferred taxes due to customers		156.4		179.8		152.9
Pension and postretirement benefit costs		157.6		142.3		119.8
Accrued cost of removal		26.4		41.6		45.8
Unamortized purchased gas adjustments		79.9		—		47.9
Other		29.3		35.3		29.9
Total Noncurrent Regulatory Liabilities		449.6		399.0		396.3
Total Regulatory Liabilities	$	508.4	$	459.8	$	427.6

	June 30,		September 30,		June 30,
Spire Missouri	2020		2019		2019
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	21.9	$	21.9	$	21.9
Unamortized purchased gas adjustments		0.1		—		0.8
Other		7.5		7.5		7.5
Total Current Regulatory Assets		29.5		29.4		30.2
Noncurrent:
Future income taxes due from customers		111.8		102.9		101.3
Pension and postretirement benefit costs		340.6		333.3		269.8
Energy efficiency		38.2		35.0		32.6
Unamortized purchased gas adjustments		—		9.1		—
Cost of removal		1.3		—		—
Other		40.0		27.2		25.5
Total Noncurrent Regulatory Assets		531.9		507.5		429.2
Total Regulatory Assets	$	561.4	$	536.9	$	459.4
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	3.6	$	3.6	$	3.6
Unamortized purchased gas adjustments		20.0		25.4		2.5
Other		27.2		23.3		17.3
Total Current Regulatory Liabilities		50.8		52.3		23.4
Noncurrent:
Deferred taxes due to customers		139.0		162.5		135.5
Pension and postretirement benefit costs		136.4		119.1		84.6
Accrued cost of removal		—		15.7		18.4
Unamortized purchased gas adjustments		79.9		—		47.9
Other		23.6		29.2		24.1
Total Noncurrent Regulatory Liabilities		378.9		326.5		310.5
Total Regulatory Liabilities	$	429.7	$	378.8	$	333.9

	June 30,		September 30,		June 30,
Spire Alabama	2020		2019		2019
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	7.2	$	7.3	$	7.3
Unamortized purchased gas adjustments		9.5		17.7		17.6
Other		6.7		8.9		9.0
Total Current Regulatory Assets		23.4		33.9		33.9
Noncurrent:
Pension and postretirement benefit costs		69.9		77.2		59.3
Cost of removal		159.1		150.9		137.4
Future income taxes due from customers		2.2		—		—
Other		0.9		3.1		3.2
Total Noncurrent Regulatory Assets		232.1		231.2		199.9
Total Regulatory Assets	$	255.5	$	265.1	$	233.8
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	2.2	$	2.2	$	2.3
Other		0.3		1.2		1.1
Total Current Regulatory Liabilities		2.5		3.4		3.4
Noncurrent:
Pension and postretirement benefit costs		17.2		19.1		25.8
Other		3.7		3.9		4.0
Total Noncurrent Regulatory Liabilities		20.9		23.0		29.8
Total Regulatory Liabilities	$	23.4	$	26.4	$	33.2

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,
	2020		2019		2019
Spire
Pension and postretirement benefit costs	$	234.7	$	211.1	$	142.1
Future income taxes due from customers		118.4		108.8		105.7
Other		13.2		14.3		14.5
Total Regulatory Assets Not Earning a Return	$	366.3	$	334.2	$	262.3
Spire Missouri
Pension and postretirement benefit costs	$	234.7	$	211.1	$	142.1
Future income taxes due from customers		111.8		102.9		101.3
Other		13.2		14.3		14.5
Total Regulatory Assets Not Earning a Return	$	359.7	$	328.3	$	257.9