Regulatory Matters (Tables)

3 Months Ended

Dec. 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 December 31, 2021, September 30, 2021, and December 31, 2020.

	December 31,		September 30,		December 31,
Spire	2021		2021		2020
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	—	$	31.1	$	30.6
Unamortized purchased gas adjustments		242.4		243.5		8.4
Other		23.3		31.9		31.5
Total Current Regulatory Assets		265.7		306.5		70.5
Noncurrent:
Pension and postretirement benefit costs		335.9		313.8		428.6
Cost of removal		444.5		431.9		417.4
Future income taxes due from customers		135.5		132.9		125.4
Energy efficiency		52.0		47.6		41.4
Unamortized purchased gas adjustments		27.3		—		3.8
Other		94.7		67.3		62.6
Total Noncurrent Regulatory Assets		1,089.9		993.5		1,079.2
Total Regulatory Assets	$	1,355.6	$	1,300.0	$	1,149.7
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	—	$	5.8	$	5.8
Unamortized purchased gas adjustments		—		11.0		54.8
Other		4.1		17.8		34.9
Total Current Regulatory Liabilities		4.1		34.6		95.5
Noncurrent:
Deferred taxes due to customers		155.5		127.5		136.0
Pension and postretirement benefit costs		172.2		159.3		163.7
Accrued cost of removal		35.3		36.2		28.6
Unamortized purchased gas adjustments		155.0		284.3		14.8
Other		13.8		13.6		14.2
Total Noncurrent Regulatory Liabilities		531.8		620.9		357.3
Total Regulatory Liabilities	$	535.9	$	655.5	$	452.8

	December 31,		September 30,		December 31,
Spire Missouri	2021		2021		2020
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	—	$	21.9	$	21.9
Unamortized purchased gas adjustments		235.2		242.8		—
Other		1.7		11.6		10.2
Total Current Regulatory Assets		236.9		276.3		32.1
Noncurrent:
Future income taxes due from customers		126.9		124.2		116.6
Pension and postretirement benefit costs		241.6		226.0		324.6
Energy efficiency		52.0		47.6		41.4
Unamortized purchased gas adjustments		27.3		—		3.8
Cost of removal		34.9		34.9		18.3
Other		77.8		50.4		45.7
Total Noncurrent Regulatory Assets		560.5		483.1		550.4
Total Regulatory Assets	$	797.4	$	759.4	$	582.5
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	—	$	3.6	$	3.6
Unamortized purchased gas adjustments		—		—		54.3
Other		0.2		13.5		25.5
Total Current Regulatory Liabilities		0.2		17.1		83.4
Noncurrent:
Deferred taxes due to customers		138.2		110.2		118.6
Pension and postretirement benefit costs		142.6		131.4		146.1
Accrued cost of removal		3.3		4.9		—
Unamortized purchased gas adjustments		155.0		284.3		14.8
Other		8.1		8.0		8.7
Total Noncurrent Regulatory Liabilities		447.2		538.8		288.2
Total Regulatory Liabilities	$	447.4	$	555.9	$	371.6

	December 31,		September 30,		December 31,
Spire Alabama	2021		2021		2020
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	—	$	8.2	$	7.7
Unamortized purchased gas adjustments		4.1		—		8.3
Other		10.5		10.6		6.7
Total Current Regulatory Assets		14.6		18.8		22.7
Noncurrent:
Pension and postretirement benefit costs		88.7		82.9		95.7
Cost of removal		409.6		397.0		399.1
Future income taxes due from customers		2.2		2.2		2.2
Other		1.2		1.2		1.2
Total Noncurrent Regulatory Assets		501.7		483.3		498.2
Total Regulatory Assets	$	516.3	$	502.1	$	520.9
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	—	$	2.2	$	2.2
Unamortized purchased gas adjustments		—		10.2		—
Other		0.8		1.0		4.7
Total Current Regulatory Liabilities		0.8		13.4		6.9
Noncurrent:
Pension and postretirement benefit costs		21.6		19.8		14.7
Other		3.7		3.6		3.7
Total Noncurrent Regulatory Liabilities		25.3		23.4		18.4
Total Regulatory Liabilities	$	26.1	$	36.8	$	25.3

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,
	2021		2021		2020
Spire
Pension and postretirement benefit costs	$	163.4	$	165.7	$	229.7
Future income taxes due from customers		133.3		130.7		123.2
Unamortized purchased gas adjustments		262.5		242.8		—
Other		107.4		86.0		12.4
Total Regulatory Assets Not Earning a Return	$	666.6	$	625.2	$	365.3
Spire Missouri
Pension and postretirement benefit costs	$	163.4	$	165.7	$	229.7
Future income taxes due from customers		126.9		124.2		116.6
Unamortized purchased gas adjustments		262.5		242.8		—
Other		107.4		86.0		12.4
Total Regulatory Assets Not Earning a Return	$	660.2	$	618.7	$	358.7