SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Mar. 31, 2017

Accounting Policies [Abstract]

Schedule of goodwill by reportable segment

The changes in the carrying amount of goodwill by reportable segment are shown below, reflecting the effect of a $3.8 cash payment to Spire related to the EnergySouth acquisition, offset by net adjustments to acquired insurance receivable and prepaid assets.

	Gas Utility		Gas Marketing		Other			Total
Balance as of September 30, 2016	$	210.2	$	—	$	954.7		$	1,164.9
Adjustments related to the acquisition of EnergySouth	—		—		(1.0		)	(1.0		)
Balance as of March 31, 2017	$	210.2	$	—	$	953.7		$	1,163.9

Schedule of gross receipts taxes

The following table presents gross receipts taxes recorded as revenues.

	Three Months Ended March 31,				Six Months Ended March 31,
	2017		2016		2017		2016
Spire	$	34.3	$	32.3	$	53.7	$	50.2
Laclede Gas	25.5		24.7		39.6		38.6
Alagasco	7.7		7.6		11.9		11.6

Schedule of inter-company transactions

Laclede Gas’ transactions with affiliates included:

	Three Months Ended March 31,				Six Months Ended March 31,
	2017		2016		2017		2016
Purchases of natural gas from Spire Marketing	$	21.0	$	11.6	$	41.5	$	24.8
Sales of natural gas to Spire Marketing	2.7		1.0		6.3		1.7
Transportation services received from Laclede Pipeline Company	0.2		0.2		0.5		0.5
Insurance services received from Laclede Insurance Risk Services	1.0		0.3		2.1		0.5

Schedule of Capital Expenditure Excluded from Statement of Cash Flow

Accrued capital expenditures are shown in the following table. Accrued capital expenditures are excluded from the capital expenditures shown in the statements of cash flows.

	March 31, 2017		September 30, 2016		March 31, 2016
Spire	$	9.2	$	21.6	$	9.0
Laclede Gas	3.3		14.8		5.3
Alagasco	5.3		6.8		3.7

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

The ASU does not address the presentation of debt issuance costs related to line-of-credit arrangements, and those continue to be reported as deferred charges.

	March 31, 2017		September 30, 2016		March 31, 2016
Spire	$	14.8	$	13.0	$	12.3
Laclede Gas	4.1		4.2		4.5
Alagasco	2.3		2.4		2.4