SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Jun. 30, 2018

Accounting Policies [Abstract]

Schedule of gross receipts taxes

The following table presents gross receipts and sales taxes recorded as revenues:

	Three Months Ended June 30,				Nine Months Ended June 30,
	2018		2017		2018		2017
Spire	$	20.4	$	18.0	$	87.1	$	71.7
Spire Missouri	14.5		12.4		61.3		52.0
Spire Alabama	5.2		4.2		22.4		16.1

Schedule of inter-company transactions

In addition, Spire Missouri’s other transactions with affiliates included:

	Three Months Ended June 30,				Nine Months Ended June 30,
	2018		2017		2018		2017
Purchases of natural gas from Spire Marketing	$	10.4	$	11.8	$	52.0	$	53.3
Sales of natural gas to Spire Marketing	—		1.5		0.3		7.8
Transportation services received from Spire NGL Inc.	0.3		0.3		0.8		0.8

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.

	June 30,		September 30,		June 30,
	2018		2017		2017
Spire	$	33.8	$	41.0	$	26.5
Spire Missouri	21.9		28.9		16.5
Spire Alabama	9.9		9.4		7.9