PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Tables)

6 Months Ended

Mar. 31, 2015

Pension Plans

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Net Periodic Cost

The net periodic pension cost included the following components:

	Three Months Ended   March 31,						Six Months Ended   March 31,
($ Millions)	2015			2014			2015			2014
Laclede Group
Service cost – benefits earned during the period	$	4.3		$	2.5		$	8.6		$	4.9
Interest cost on projected benefit obligation	7.4			6.0			14.9			12.0
Expected return on plan assets	(9.3		)	(6.7		)	(18.7		)	(13.3		)
Amortization of prior service cost	0.1			0.1			0.2			0.2
Amortization of actuarial loss	2.0			1.7			3.9			3.5
Loss on lump-sum settlements	—			1.3			—			1.3
Sub-total	4.5			4.9			8.9			8.6
Regulatory adjustment	4.8			1.6			9.7			4.5
Net pension cost	$	9.3		$	6.5		$	18.6		$	13.1

Postretirement Plans

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Net Periodic Cost

Net periodic postretirement benefit cost for the Company consisted of the following components:

	Three Months Ended   March 31,						Six Months Ended   March 31,
($ Millions)	2015			2014			2015			2014
Laclede Group
Service cost – benefits earned during the period	$	3.2		$	2.8		$	6.4		$	5.6
Interest cost on accumulated postretirement benefit obligation	2.8			2.2			5.6			4.4
Expected return on plan assets	(3.3		)	(1.7		)	(6.6		)	(3.4		)
Amortization of prior service credit	0.2			—			0.4			—
Amortization of actuarial loss	1.2			1.5			2.5			3.0
Sub-total	4.1			4.8			8.3			9.6
Regulatory adjustment	(2.7		)	(2.4		)	(5.4		)	(4.8		)
Net postretirement benefit cost	$	1.4		$	2.4		$	2.9		$	4.8

Laclede Gas | Pension Plans

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Net Periodic Cost

Laclede Gas
Service cost – benefits earned during the period	$	2.9		$	2.5		$	5.7		$	4.9
Interest cost on projected benefit obligation	5.9			6.0			11.8			12.0
Expected return on plan assets	(7.3		)	(6.7		)	(14.6		)	(13.3		)
Amortization of prior service cost	0.1			0.1			0.2			0.2
Amortization of actuarial loss	2.0			1.7			3.9			3.5
Loss on lump-sum settlements	—			1.3			—			1.3
Sub-total	3.6			4.9			7.0			8.6
Regulatory adjustment	3.4			1.6			6.8			4.5
Net pension cost	$	7.0		$	6.5		$	13.8		$	13.1

Laclede Gas | Postretirement Plans

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Net Periodic Cost

Laclede Gas
Service cost – benefits earned during the period	$	3.1		$	2.8		$	6.2		$	5.6
Interest cost on accumulated postretirement benefit obligation	2.2			2.2			4.3			4.4
Expected return on plan assets	(2.1		)	(1.7		)	(4.1		)	(3.4		)
Amortization of prior service cost	0.2			—			0.4			—
Amortization of actuarial loss	1.2			1.5			2.5			3.0
Sub-total	4.6			4.8			9.3			9.6
Regulatory adjustment	(2.3		)	(2.4		)	(4.6		)	(4.8		)
Net postretirement benefit cost	$	2.3		$	2.4		$	4.7		$	4.8

Alagasco | Pension Plans

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Net Periodic Cost

Alagasco
Service cost – benefits earned during the period	$	1.4		$	1.5		$	2.9		$	3.6
Interest cost on projected benefit obligation	1.5			1.2			3.1			2.9
Expected return on plan assets	(2.0		)	(1.5		)	(4.1		)	(3.7		)
Amortization of prior service cost	—			0.1			—			0.1
Amortization of actuarial loss	—			0.7			—			2.0
Loss on lump-sum settlements	—			10.1			—			10.9
Sub-total	0.9			12.1			1.9			15.8
Regulatory adjustment	1.4			(9.8		)	2.9			(10.6		)
Net pension cost	$	2.3		$	2.3		$	4.8		$	5.2

Alagasco | Postretirement Plans

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Net Periodic Cost

Alagasco
Service cost – benefits earned during the period	$	0.1		$	0.1		$	0.2		$	0.4
Interest cost on accumulated postretirement benefit obligation	0.6			0.5			1.3			1.2
Expected return on plan assets	(1.2		)	(1.1		)	(2.5		)	(2.1		)
Amortization of actuarial loss and other	—			(0.4		)	—			(0.5		)
Amortization of transition obligation	—			0.1			—			0.3
Sub-total	(0.5		)	(0.8		)	(1.0		)	(0.7		)
Regulatory adjustment	(0.4		)	—			(0.8		)	—
Net postretirement benefit cost	$	(0.9	)	$	(0.8	)	$	(1.8	)	$	(0.7	)