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INCOME TAXES (Tables)
9 Months Ended
Jun. 30, 2018
Income Tax Disclosure [Abstract]  
Summary of Impact of Tax Cuts and Jobs Act
The total amounts recorded, before reduction for amounts returned to customers, for the nine months ended June 30, 2018, are presented in the table below.
 
Spire
 
Spire Missouri
 
Spire Alabama
Adjustment to deferred tax assets
$

 
$

 
$
(60.8
)
Adjustment to deferred tax liabilities
(299.5
)
 
(268.2
)
 

 
 
 
 
 
 
Adjustment to deferred income tax expense
(69.4
)
 
(54.6
)
 
59.2

 
 
 
 
 
 
Adjustment to regulatory assets
(59.4
)
 
(61.0
)
 
1.6

Adjustment to regulatory liabilities
170.7

 
152.6