REGULATORY MATTERS (Tables)

9 Months Ended

Jun. 30, 2018

Regulated Operations [Abstract]

Schedule of regulatory assets

The following regulatory assets and regulatory liabilities, including purchased gas adjustments, were reflected in the balance sheets of the Company, Spire Missouri and Spire Alabama as of June 30, 2018, September 30, 2017, and June 30, 2017.

	June 30,		September 30,		June 30,
Spire	2018		2017		2017
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	43.2	$	42.2	$	41.7
Unamortized purchased gas adjustments	14.6		102.6		73.9
Other	38.9		30.7		29.0
Total Current Regulatory Assets	96.7		175.5		144.6
Noncurrent:
Future income taxes due from customers	130.5		170.5		166.6
Pension and postretirement benefit costs	369.4		404.7		453.4
Cost of removal	126.2		123.3		135.4
Unamortized purchased gas adjustments	—		9.9		13.9
Energy efficiency	31.8		29.0		27.8
Other	37.2		53.7		43.4
Total Noncurrent Regulatory Assets	695.1		791.1		840.5
Total Regulatory Assets	$	791.8	$	966.6	$	985.1
Regulatory Liabilities:
Current:
Rate Stabilization and Equalization (RSE) adjustment	$	—	$	1.4	$	1.2
Unbilled service margin	—		—		6.0
Refundable negative salvage	5.2		8.2		8.2
Unamortized purchased gas adjustments	1.1		1.0		1.0
Other	18.2		12.0		9.5
Total Current Regulatory Liabilities	24.5		22.6		25.9
Noncurrent:
Deferred taxes due to customers	182.7		—		—
Pension and postretirement benefit costs	30.2		32.2		27.0
Refundable negative salvage	—		4.1		4.1
Accrued cost of removal	65.0		83.8		74.6
Unamortized purchased gas adjustments	37.0		1.9		3.0
Other	49.4		35.2		31.1
Total Noncurrent Regulatory Liabilities	364.3		157.2		139.8
Total Regulatory Liabilities	$	388.8	$	179.8	$	165.7

	June 30,		September 30,		June 30,
Spire Missouri	2018		2017		2017
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	34.9	$	34.9	$	34.9
Unamortized purchased gas adjustments	7.0		57.4		29.0
Other	13.2		3.3		3.3
Total Current Regulatory Assets	55.1		95.6		67.2
Noncurrent:
Future income taxes due from customers	128.4		170.5		166.6
Pension and postretirement benefit costs	297.2		322.7		352.3
Unamortized purchased gas adjustments	—		9.9		13.9
Energy efficiency	31.8		29.0		27.8
Other	16.4		25.7		22.8
Total Noncurrent Regulatory Assets	473.8		557.8		583.4
Total Regulatory Assets	$	528.9	$	653.4	$	650.6
Regulatory Liabilities:
Current:
Other	$	8.7	$	2.7	$	2.7
Total Current Regulatory Liabilities	8.7		2.7		2.7
Noncurrent:
Deferred taxes due to customers	164.6		—		—
Accrued cost of removal	42.2		54.5		54.8
Unamortized purchased gas adjustments	37.0		1.9		3.0
Other	37.8		24.8		25.8
Total Noncurrent Regulatory Liabilities	281.6		81.2		83.6
Total Regulatory Liabilities	$	290.3	$	83.9	$	86.3

	June 30,		September 30,		June 30,
Spire Alabama	2018		2017		2017
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	7.3	$	7.2	$	6.8
Unamortized purchased gas adjustments	7.6		45.2		44.9
Other	12.0		12.2		10.5
Total Current Regulatory Assets	26.9		64.6		62.2
Noncurrent:
Pension and postretirement benefit costs	64.5		72.6		92.2
Cost of removal	126.2		123.3		135.4
Other	2.7		1.1		1.1
Total Noncurrent Regulatory Assets	193.4		197.0		228.7
Total Regulatory Assets	$	220.3	$	261.6	$	290.9
Regulatory Liabilities:
Current:
RSE adjustment	$	—	$	1.4	$	1.2
Unbilled service margin	—		—		6.0
Refundable negative salvage	5.2		8.2		8.2
Other	3.6		2.4		2.4
Total Current Regulatory Liabilities	8.8		12.0		17.8
Noncurrent:
Pension and postretirement benefit costs	30.2		32.2		27.0
Refundable negative salvage	—		4.1		4.1
Other	3.5		3.3		3.3
Total Noncurrent Regulatory Liabilities	33.7		39.6		34.4
Total Regulatory Liabilities	$	42.5	$	51.6	$	52.2

A portion of the Company’s and Spire Missouri’s regulatory assets are not earning a return, as shown in the table below:

	Spire						Spire Missouri
	June 30,		September 30,		June 30,		June 30,		September 30,		June 30,
	2018		2017		2017		2018		2017		2017
Pension and postretirement benefit costs	$	160.5	$	198.5	$	231.0	$	160.5	$	198.5	$	231.0
Future income taxes due from customers	130.5		170.5		166.6		128.4		170.5		166.6
Other	15.4		11.3		11.4		15.4		11.3		11.4
Total Regulatory Assets Not Earning a Return	$	306.4	$	380.3	$	409.0	$	304.3	$	380.3	$	409.0

Schedule of regulatory liabilities

The following regulatory assets and regulatory liabilities, including purchased gas adjustments, were reflected in the balance sheets of the Company, Spire Missouri and Spire Alabama as of June 30, 2018, September 30, 2017, and June 30, 2017.

	June 30,		September 30,		June 30,
Spire	2018		2017		2017
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	43.2	$	42.2	$	41.7
Unamortized purchased gas adjustments	14.6		102.6		73.9
Other	38.9		30.7		29.0
Total Current Regulatory Assets	96.7		175.5		144.6
Noncurrent:
Future income taxes due from customers	130.5		170.5		166.6
Pension and postretirement benefit costs	369.4		404.7		453.4
Cost of removal	126.2		123.3		135.4
Unamortized purchased gas adjustments	—		9.9		13.9
Energy efficiency	31.8		29.0		27.8
Other	37.2		53.7		43.4
Total Noncurrent Regulatory Assets	695.1		791.1		840.5
Total Regulatory Assets	$	791.8	$	966.6	$	985.1
Regulatory Liabilities:
Current:
Rate Stabilization and Equalization (RSE) adjustment	$	—	$	1.4	$	1.2
Unbilled service margin	—		—		6.0
Refundable negative salvage	5.2		8.2		8.2
Unamortized purchased gas adjustments	1.1		1.0		1.0
Other	18.2		12.0		9.5
Total Current Regulatory Liabilities	24.5		22.6		25.9
Noncurrent:
Deferred taxes due to customers	182.7		—		—
Pension and postretirement benefit costs	30.2		32.2		27.0
Refundable negative salvage	—		4.1		4.1
Accrued cost of removal	65.0		83.8		74.6
Unamortized purchased gas adjustments	37.0		1.9		3.0
Other	49.4		35.2		31.1
Total Noncurrent Regulatory Liabilities	364.3		157.2		139.8
Total Regulatory Liabilities	$	388.8	$	179.8	$	165.7

	June 30,		September 30,		June 30,
Spire Missouri	2018		2017		2017
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	34.9	$	34.9	$	34.9
Unamortized purchased gas adjustments	7.0		57.4		29.0
Other	13.2		3.3		3.3
Total Current Regulatory Assets	55.1		95.6		67.2
Noncurrent:
Future income taxes due from customers	128.4		170.5		166.6
Pension and postretirement benefit costs	297.2		322.7		352.3
Unamortized purchased gas adjustments	—		9.9		13.9
Energy efficiency	31.8		29.0		27.8
Other	16.4		25.7		22.8
Total Noncurrent Regulatory Assets	473.8		557.8		583.4
Total Regulatory Assets	$	528.9	$	653.4	$	650.6
Regulatory Liabilities:
Current:
Other	$	8.7	$	2.7	$	2.7
Total Current Regulatory Liabilities	8.7		2.7		2.7
Noncurrent:
Deferred taxes due to customers	164.6		—		—
Accrued cost of removal	42.2		54.5		54.8
Unamortized purchased gas adjustments	37.0		1.9		3.0
Other	37.8		24.8		25.8
Total Noncurrent Regulatory Liabilities	281.6		81.2		83.6
Total Regulatory Liabilities	$	290.3	$	83.9	$	86.3

	June 30,		September 30,		June 30,
Spire Alabama	2018		2017		2017
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	7.3	$	7.2	$	6.8
Unamortized purchased gas adjustments	7.6		45.2		44.9
Other	12.0		12.2		10.5
Total Current Regulatory Assets	26.9		64.6		62.2
Noncurrent:
Pension and postretirement benefit costs	64.5		72.6		92.2
Cost of removal	126.2		123.3		135.4
Other	2.7		1.1		1.1
Total Noncurrent Regulatory Assets	193.4		197.0		228.7
Total Regulatory Assets	$	220.3	$	261.6	$	290.9
Regulatory Liabilities:
Current:
RSE adjustment	$	—	$	1.4	$	1.2
Unbilled service margin	—		—		6.0
Refundable negative salvage	5.2		8.2		8.2
Other	3.6		2.4		2.4
Total Current Regulatory Liabilities	8.8		12.0		17.8
Noncurrent:
Pension and postretirement benefit costs	30.2		32.2		27.0
Refundable negative salvage	—		4.1		4.1
Other	3.5		3.3		3.3
Total Noncurrent Regulatory Liabilities	33.7		39.6		34.4
Total Regulatory Liabilities	$	42.5	$	51.6	$	52.2