SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Jun. 30, 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 June 30, 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 June 30,				Nine Months Ended June 30,
	2017		2016		2017		2016
Spire	$	18.0	$	14.8	$	71.7	$	65.0
Laclede Gas	12.4		11.1		52.0		49.7
Alagasco	4.2		3.7		16.1		15.3

Schedule of inter-company transactions

Laclede Gas’ and Alagasco’s other transactions with affiliates included:

	Three Months Ended June 30,				Nine Months Ended June 30,
	2017		2016		2017		2016
Laclede Gas
Purchases of natural gas from Spire Marketing	$	11.8	$	6.7	$	53.3	$	31.5
Sales of natural gas to Spire Marketing	1.5		—		7.8		1.7
Insurance services received from Laclede Insurance Risk Services	0.5		0.2		1.6		0.7
Transportation services received from Laclede Pipeline Company	0.3		0.3		0.8		0.8
Alagasco
Insurance services received from Laclede Insurance Risk Services	0.5		—		1.5		—

Schedule of Capital Expenditure Excluded from Statement of Cash Flow

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

	June 30,		September 30,		June 30,
	2017		2016		2016
Spire	$	26.5	$	21.6	$	9.9
Laclede Gas	16.5		14.8		5.3
Alagasco	7.9		6.8		4.6

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.

	June 30,		September 30,		June 30,
	2017		2016		2016
Spire	$	14.9	$	13.0	$	11.9
Laclede Gas	4.0		4.2		4.4
Alagasco	2.3		2.4		2.4