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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Sep. 30, 2017
Accounting Policies [Abstract]  
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.
September 30
2017
 
2016
 
2015
Spire
$
41.0

 
$
30.4

 
$
13.4

Spire Missouri
28.9

 
14.8

 
9.6

Spire Alabama
9.4

 
6.8

 
3.1
Asset retirement obligations
The following table presents a reconciliation of the beginning and ending balances of asset retirement obligations at September 30, as reported in the balance sheets.
 
Spire
 
Spire Missouri
 
Spire Alabama
 
2017
 
2016
 
2017
 
2016
 
2017
 
2016
Asset retirement obligations, beginning of year
$
206.4

 
$
159.2

 
$
75.2

 
$
72.4

 
$
120.1

 
$
86.6

Liabilities incurred during the period
5.5

 
4.1

 
0.3

 
1.2

 
5.2

 
2.9

Liabilities settled during the period
(4.6
)
 
(9.5
)
 
(1.1
)
 
(1.9
)
 
(1.9
)
 
(6.8
)
Accretion
9.1

 
13.2

 
3.6

 
3.5

 
5.0

 
9.7

Revisions in estimated cash flows
80.2

 
27.5

 
80.6

 
—

 
—

 
27.7

Addition of Spire EnergySouth asset retirement obligations
—

 
11.9

 
—

 
—

 
—

 
—

Asset retirement obligations, end of year
$
296.6

 
$
206.4

 
$
158.6

 
$
75.2

 
$
128.4

 
$
120.1
Off-system sales
Pre-tax income from off-system sales and capacity release revenues is shared with customers, with an estimated amount assumed in PGA rates. The difference between the actual amount allocated to customers for each fiscal year and the estimated amount assumed in PGA rates is recovered from, or credited to, customers over an annual period commencing in the subsequent November. The customer share of such income is determined in accordance with the following tables, shown for each service territory for which the PGA clauses were approved by the MoPSC.
 
Customer Share
Company Share
Spire Missouri East
 
 
First $2.0 of pre-tax income*
85%
15%
Next $2.0 of pre-tax income
80%
20%
Next $2.0 of pre-tax income
75%
25%
Amounts of pre-tax income exceeding $6.0
70%
30%
* Customer share was set to 85% and company share set to 15% in fiscal 2017. For fiscal 2016 and 2015, the customer share and company share were 100% and 0%, respectively.
Spire Missouri West
 
 
First $1.2 of pre-tax income
85%
15%
Next $1.2 of pre-tax income
80%
20%
Next $1.2 of pre-tax income
75%
25%
Amounts of pre-tax income exceeding $3.6
70%
30%
Changes in the carrying amount of goodwill by reportable segment
The changes in the carrying amount of goodwill by reportable segment were as follows:
 
Gas Utility
 
Gas Marketing
 
Other
 
Total
Balance as of September 30, 2014
$
210.2

 
$
—

 
$
727.6

 
$
937.8

Adjustments to finalize the acquisition of Spire Alabama
—

 
—

 
8.2

 
8.2

Balance as of September 30, 2015
210.2

 
—

 
735.8

 
946.0

Acquisition of Spire EnergySouth
—

 
—

 
218.9

 
218.9

Balance as of September 30, 2016
210.2

 
—

 
954.7

 
1,164.9

Adjustments to finalize the acquisition of Spire EnergySouth
—

 
—

 
6.7

 
6.7

Balance as of September 30, 2017
$
210.2

 
$
—

 
$
961.4

 
$
1,171.6
Schedule of gross receipts taxes
The following table presents gross receipts taxes recorded as revenues:
 
2017
 
2016
 
2015
Spire
$
84.6

 
$
75.5

 
$
97.3

Spire Missouri
60.7

 
57.4

 
74.5

Spire Alabama
19.5

 
17.9

 
22.6
Schedule of inter-company transactions
 
2017
 
2016
 
2015
Purchases of natural gas from Spire Marketing
$
74.4

 
$
46.3

 
$
74.1

Sales of natural gas to Spire Marketing
7.8

 
1.9

 
4.0

Transportation services received from Spire NGL Inc.
1.0

 
1.0

 
1.0