Regulatory Matters (Tables)

6 Months Ended

Mar. 31, 2021

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, 2021, September 30, 2020, and March 31, 2020.

	March 31,		September 30,		March 31,
Spire	2021		2020		2020
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	30.9	$	30.6	$	30.1
Unamortized purchased gas adjustments		0.1		5.5		10.4
Other		29.4		33.4		27.5
Total Current Regulatory Assets		60.4		69.5		68.0
Noncurrent:
Pension and postretirement benefit costs		418.3		439.3		415.6
Cost of removal		430.7		395.6		154.3
Future income taxes due from customers		127.4		123.5		113.5
Energy efficiency		43.2		39.6		37.7
Unamortized purchased gas adjustments		51.5		12.1		—
Other		62.5		59.3		49.6
Total Noncurrent Regulatory Assets		1,133.6		1,069.4		770.7
Total Regulatory Assets	$	1,194.0	$	1,138.9	$	838.7
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	5.8	$	5.8	$	5.8
Unamortized purchased gas adjustments		28.9		73.1		8.0
Other		21.6		34.1		18.0
Total Current Regulatory Liabilities		56.3		113.0		31.8
Noncurrent:
Deferred taxes due to customers		133.2		138.8		174.2
Pension and postretirement benefit costs		170.2		157.6		152.5
Accrued cost of removal		28.7		28.6		31.7
Unamortized purchased gas adjustments		49.7		4.4		82.6
Other		41.7		14.3		31.3
Total Noncurrent Regulatory Liabilities		423.5		343.7		472.3
Total Regulatory Liabilities	$	479.8	$	456.7	$	504.1

	March 31,		September 30,		March 31,
Spire Missouri	2021		2020		2020
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	21.9	$	21.9	$	21.9
Other		15.6		10.2		7.5
Total Current Regulatory Assets		37.5		32.1		29.4
Noncurrent:
Future income taxes due from customers		118.6		114.6		106.8
Pension and postretirement benefit costs		324.6		332.6		337.5
Energy efficiency		43.2		39.6		37.7
Unamortized purchased gas adjustments		51.5		12.1		—
Cost of removal		21.3		7.1		—
Other		45.1		42.7		30.1
Total Noncurrent Regulatory Assets		604.3		548.7		512.1
Total Regulatory Assets	$	641.8	$	580.8	$	541.5
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	3.6	$	3.6	$	3.6
Unamortized purchased gas adjustments		17.0		72.3		7.1
Other		17.0		27.3		13.6
Total Current Regulatory Liabilities		37.6		103.2		24.3
Noncurrent:
Deferred taxes due to customers		115.8		121.4		156.8
Pension and postretirement benefit costs		151.9		140.4		130.7
Accrued cost of removal		—		—		4.8
Unamortized purchased gas adjustments		49.7		4.4		82.6
Other		36.1		8.6		25.5
Total Noncurrent Regulatory Liabilities		353.5		274.8		400.4
Total Regulatory Liabilities	$	391.1	$	378.0	$	424.7

	March 31,		September 30,		March 31,
Spire Alabama	2021		2020		2020
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	8.0	$	7.7	$	7.2
Unamortized purchased gas adjustments		—		5.5		10.4
Other		3.8		7.2		5.7
Total Current Regulatory Assets		11.8		20.4		23.3
Noncurrent:
Pension and postretirement benefit costs		88.5		98.2		72.6
Cost of removal		409.4		388.6		154.3
Future income taxes due from customers		2.2		2.2		—
Other		1.1		0.9		3.2
Total Noncurrent Regulatory Assets		501.2		489.9		230.1
Total Regulatory Assets	$	513.0	$	510.3	$	253.4
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	2.2	$	2.2	$	2.2
Unamortized purchased gas adjustments		10.6		—		—
Other		1.4		1.7		0.2
Total Current Regulatory Liabilities		14.2		3.9		2.4
Noncurrent:
Pension and postretirement benefit costs		14.3		14.8		17.8
Other		3.7		3.7		3.8
Total Noncurrent Regulatory Liabilities		18.0		18.5		21.6
Total Regulatory Liabilities	$	32.2	$	22.4	$	24.0

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,
	2021		2020		2020
Spire
Pension and postretirement benefit costs	$	226.3	$	232.3	$	226.2
Future income taxes due from customers		125.1		121.3		113.5
Other		122.9		12.9		13.7
Total Regulatory Assets Not Earning a Return	$	474.3	$	366.5	$	353.4
Spire Missouri
Pension and postretirement benefit costs	$	226.3	$	232.3	$	226.2
Future income taxes due from customers		118.6		114.6		106.8
Other		122.9		12.9		13.7
Total Regulatory Assets Not Earning a Return	$	467.8	$	359.8	$	346.7