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Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Sep. 30, 2020
Accounting Policies [Abstract]  
Schedule of Capital Expenditures Excluded from Statement of Cash Flow Accrued capital expenditures, shown in the following table, are excluded from capital expenditures in the statements of cash flows until paid.

September 30

 

2020

 

 

2019

 

 

2018

 

Spire

 

$

67.6

 

 

$

80.6

 

 

$

62.1

 

Spire Missouri

 

 

34.3

 

 

 

40.1

 

 

 

36.7

 

Spire Alabama

 

 

17.0

 

 

 

11.9

 

 

 

8.9

 

 
Asset Retirement Obligations

In fiscal 2020, Spire Alabama refined certain assumptions and estimates used in calculating its asset retirement obligations, resulting in both an increase in cost to retire gas distribution assets and a change in the timing of the related cash outflows. As a result of this change in estimate, which the Company believes is more precise, Spire Alabama recorded a $221.1 increase to its asset retirement obligations. Related adjustments were made to regulatory assets and utility plant, with no impact on earnings. The following table presents a reconciliation of the beginning and ending balances of asset retirement obligations at September 30, as reported in the balance sheets.

 

 

 

Spire

 

 

Spire Missouri

 

 

Spire Alabama

 

 

 

2020

 

 

2019

 

 

2020

 

 

2019

 

 

2020

 

 

2019

 

Asset retirement obligations, beginning of year

 

$

337.6

 

 

$

321.1

 

 

$

173.5

 

 

$

174.1

 

 

$

148.7

 

 

$

135.7

 

Liabilities incurred during the period

 

 

3.0

 

 

 

10.8

 

 

 

2.6

 

 

 

1.6

 

 

 

—

 

 

 

8.8

 

Liabilities settled during the period

 

 

(6.9

)

 

 

(8.3

)

 

 

(4.0

)

 

 

(6.8

)

 

 

(1.6

)

 

 

(0.8

)

Accretion

 

 

14.0

 

 

 

13.0

 

 

 

7.2

 

 

 

7.4

 

 

 

6.1

 

 

 

5.0

 

Revisions in estimated cash flows

 

 

192.4

 

 

 

1.0

 

 

 

(25.9

)

 

 

(2.8

)

 

 

221.1

 

 

 

—

 

Asset retirement obligations, end of year

 

$

540.1

 

 

$

337.6

 

 

$

153.4

 

 

$

173.5

 

 

$

374.3

 

 

$

148.7

 
Schedule of Inter-Company Transactions In addition, Spire Missouri’s other transactions with affiliates included:

 

 

2020

 

 

2019

 

 

2018

 

Purchases of natural gas from Spire Marketing

 

$

56.9

 

 

$

95.3

 

 

$

71.5

 

Sales of natural gas to Spire Marketing

 

 

0.1

 

 

 

1.7

 

 

 

0.3

 

Transportation services received from STL Pipeline LLC

 

 

27.9

 

 

 

—

 

 

 

—

 

Transportation services received from Spire NGL Inc.

 

 

1.0

 

 

 

1.0

 

 

 

1.0

 

 
Schedule of Allowance for Doubtful Accounts

 

 

Spire

 

 

Spire Missouri

 

 

Spire Alabama

 

 

 

2020

 

 

2019

 

 

2018

 

 

2020

 

 

2019

 

 

2018

 

 

2020

 

 

2019

 

 

2018

 

Allowance at beginning of year

 

$

23.0

 

 

$

22.4

 

 

$

18.3

 

 

$

14.9

 

 

$

16.0

 

 

$

14.1

 

 

$

6.3

 

 

$

3.9

 

 

$

2.6

 

Additions charged to expense

 

 

14.0

 

 

 

16.9

 

 

 

14.6

 

 

 

12.7

 

 

 

12.3

 

 

 

11.9

 

 

 

0.9

 

 

 

4.7

 

 

 

2.1

 

Net deductions

 

 

(12.1

)

 

 

(16.3

)

 

 

(10.5

)

 

 

(9.5

)

 

 

(13.4

)

 

 

(10.0

)

 

 

(1.7

)

 

 

(2.3

)

 

 

(0.8

)

Allowance at end of year

 

$

24.9

 

 

$

23.0

 

 

$

22.4

 

 

$

18.1

 

 

$

14.9

 

 

$

16.0

 

 

$

5.5

 

 

$

6.3

 

 

$

3.9