Regulatory Matters (Tables)

3 Months Ended

Dec. 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 December 31, 2020, September 30, 2020, and December 31, 2019.

	December 31,		September 30,		December 31,
Spire	2020		2020		2019
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	30.6	$	30.6	$	30.1
Unamortized purchased gas adjustments		8.4		5.5		9.1
Other		31.5		33.4		28.7
Total Current Regulatory Assets		70.5		69.5		67.9
Noncurrent:
Pension and postretirement benefit costs		428.6		439.3		405.5
Cost of removal		417.4		395.6		152.1
Future income taxes due from customers		125.4		123.5		111.6
Energy efficiency		41.4		39.6		37.2
Unamortized purchased gas adjustments		3.8		12.1		—
Other		62.6		59.3		44.1
Total Noncurrent Regulatory Assets		1,079.2		1,069.4		750.5
Total Regulatory Assets	$	1,149.7	$	1,138.9	$	818.4
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	5.8	$	5.8	$	5.8
Unamortized purchased gas adjustments		54.8		73.1		19.9
Other		34.9		34.1		24.3
Total Current Regulatory Liabilities		95.5		113.0		50.0
Noncurrent:
Deferred taxes due to customers		136.0		138.8		177.0
Pension and postretirement benefit costs		163.7		157.6		147.5
Accrued cost of removal		28.6		28.6		38.7
Unamortized purchased gas adjustments		14.8		4.4		24.3
Other		14.2		14.3		30.3
Total Noncurrent Regulatory Liabilities		357.3		343.7		417.8
Total Regulatory Liabilities	$	452.8	$	456.7	$	467.8

	December 31,		September 30,		December 31,
Spire Missouri	2020		2020		2019
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	21.9	$	21.9	$	21.9
Other		10.2		10.2		7.5
Total Current Regulatory Assets		32.1		32.1		29.4
Noncurrent:
Future income taxes due from customers		116.6		114.6		104.9
Pension and postretirement benefit costs		324.6		332.6		324.7
Energy efficiency		41.4		39.6		37.2
Unamortized purchased gas adjustments		3.8		12.1		—
Cost of removal		18.3		7.1		—
Other		45.7		42.7		24.3
Total Noncurrent Regulatory Assets		550.4		548.7		491.1
Total Regulatory Assets	$	582.5	$	580.8	$	520.5
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	3.6	$	3.6	$	3.6
Unamortized purchased gas adjustments		54.3		72.3		19.0
Other		25.5		27.3		19.8
Total Current Regulatory Liabilities		83.4		103.2		42.4
Noncurrent:
Deferred taxes due to customers		118.6		121.4		159.7
Pension and postretirement benefit costs		146.1		140.4		124.9
Accrued cost of removal		—		—		12.1
Unamortized purchased gas adjustments		14.8		4.4		24.3
Other		8.7		8.6		24.5
Total Noncurrent Regulatory Liabilities		288.2		274.8		345.5
Total Regulatory Liabilities	$	371.6	$	378.0	$	387.9

	December 31,		September 30,		December 31,
Spire Alabama	2020		2020		2019
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	7.7	$	7.7	$	7.2
Unamortized purchased gas adjustments		8.3		5.5		8.8
Other		6.7		7.2		8.4
Total Current Regulatory Assets		22.7		20.4		24.4
Noncurrent:
Pension and postretirement benefit costs		95.7		98.2		74.9
Cost of removal		399.1		388.6		152.1
Future income taxes due from customers		2.2		2.2		—
Other		1.2		0.9		3.2
Total Noncurrent Regulatory Assets		498.2		489.9		230.2
Total Regulatory Assets	$	520.9	$	510.3	$	254.6
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	2.2	$	2.2	$	2.2
Other		4.7		1.7		0.2
Total Current Regulatory Liabilities		6.9		3.9		2.4
Noncurrent:
Pension and postretirement benefit costs		14.7		14.8		18.4
Other		3.7		3.7		3.9
Total Noncurrent Regulatory Liabilities		18.4		18.5		22.3
Total Regulatory Liabilities	$	25.3	$	22.4	$	24.7

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,
	2020		2020		2019
Spire
Pension and postretirement benefit costs	$	229.7	$	232.3	$	208.0
Future income taxes due from customers		123.2		121.3		111.6
Other		12.4		12.9		14.1
Total Regulatory Assets Not Earning a Return	$	365.3	$	366.5	$	333.7
Spire Missouri
Pension and postretirement benefit costs	$	229.7	$	232.3	$	208.0
Future income taxes due from customers		116.6		114.6		104.9
Other		12.4		12.9		14.1
Total Regulatory Assets Not Earning a Return	$	358.7	$	359.8	$	327.0