SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Dec. 31, 2015

Accounting Policies [Abstract]

Schedule of gross receipts taxes

The following table presents gross receipts taxes recorded as revenues.

	Three Months Ended December 31,
	2015		2014
Laclede Group	$	17.9	$	27.7
Laclede Gas	13.9		21.9
Alagasco	4.0		5.8

Schedule of inter-company transactions

Laclede Gas had the following transactions with affiliates:

	Three Months Ended December 31,
	2015		2014
Sales of natural gas from Laclede Gas to LER	$	0.7	$	1.0
Sales of natural gas from LER to Laclede Gas	13.2		25.3
Transportation services provided by Laclede Pipeline Company to Laclede Gas	0.3		0.3
Insurance services provided by Laclede Insurance Risk Services, Inc. to Laclede Gas	0.2		0.2