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INCOME TAXES (Tables)
3 Months Ended
Dec. 31, 2017
Income Tax Disclosure [Abstract]  
Summary of Impact of Tax Cuts and Jobs Act
The amounts recorded, which had no impact on cash flows for the quarter ended December 31, 2017, are presented in the table below.
 
Spire
 
Spire Missouri
 
Spire Alabama
Adjustment to deferred tax assets
$

 
$

 
$
(60.8
)
Adjustment to deferred tax liabilities
(296.6
)
 
(264.1
)
 

 
 
 
 
 
 
Adjustment to deferred income tax expense
(59.9
)
 
(43.9
)
 
59.2

 
 
 
 
 
 
Adjustment to regulatory assets
(59.4
)
 
(61.0
)
 
1.6

Adjustment to regulatory liabilities
177.3

 
159.2