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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
3 Months Ended
Dec. 31, 2017
Accounting Policies [Abstract]  
Schedule of gross receipts taxes
The following table presents gross receipts and sales taxes recorded as revenues:
 
Three Months Ended December 31,
 
2017
 
2016
Spire
$
23.1

 
$
19.4

Spire Missouri
16.2

 
14.1

Spire Alabama
5.6

 
4.2

Schedule of inter-company transactions
In addition, Spire Missouri’s other transactions with affiliates included:
 
Three Months Ended December 31,
 
2017
 
2016
Purchases of natural gas from Spire Marketing
$
22.3

 
$
20.5

Sales of natural gas to Spire Marketing
0.1

 
3.6

Transportation services received from Spire NGL Inc.
0.3

 
0.3


Schedule of capital expenditures 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 until paid.
 
December 31,
 
September 30,
 
December 31,
 
2017
 
2017
 
2016
Spire
$
31.8

 
$
41.0

 
$
15.3

Spire Missouri
15.2

 
28.9

 
6.8

Spire Alabama
7.0

 
9.4

 
5.6