Note 4 - Regulatory Matters (Tables)

9 Months Ended

Jun. 30, 2022

Notes Tables

Schedule of Regulatory Assets and Liabilities [Table Text Block]

	June 30,		September 30,		June 30,
Spire	2022		2021		2021
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	—	$	31.1	$	31.0
Unamortized purchased gas adjustments		123.4		243.5		0.5
Other		28.6		31.9		33.6
Total Current Regulatory Assets		152.0		306.5		65.1
Noncurrent:
Pension and postretirement benefit costs		317.5		313.8		377.3
Cost of removal		471.9		431.9		449.1
Future income taxes due from customers		140.4		132.9		130.2
Energy efficiency		54.1		47.6		45.6
Unamortized purchased gas adjustments		97.4		—		43.9
Other		124.3		67.3		73.3
Total Noncurrent Regulatory Assets		1,205.6		993.5		1,119.4
Total Regulatory Assets	$	1,357.6	$	1,300.0	$	1,184.5
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	—	$	5.8	$	5.8
Unamortized purchased gas adjustments		—		11.0		23.0
Other		3.2		17.8		18.0
Total Current Regulatory Liabilities		3.2		34.6		46.8
Noncurrent:
Deferred taxes due to customers		148.7		127.5		130.4
Pension and postretirement benefit costs		185.0		159.3		176.7
Accrued cost of removal		40.7		36.2		29.1
Unamortized purchased gas adjustments		—		284.3		42.2
Other		14.6		13.6		36.2
Total Noncurrent Regulatory Liabilities		389.0		620.9		414.6
Total Regulatory Liabilities	$	392.2	$	655.5	$	461.4

	June 30,		September 30,		June 30,
Spire Missouri	2022		2021		2021
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	—	$	21.9	$	21.9
Unamortized purchased gas adjustments		89.7		242.8		—
Other		0.2		11.6		14.7
Total Current Regulatory Assets		89.9		276.3		36.6
Noncurrent:
Future income taxes due from customers		131.8		124.2		121.5
Pension and postretirement benefit costs		238.5		226.0		287.3
Energy efficiency		54.1		47.6		45.6
Unamortized purchased gas adjustments		97.4		—		43.9
Cost of removal		34.9		34.9		29.4
Other		107.9		50.4		56.1
Total Noncurrent Regulatory Assets		664.6		483.1		583.8
Total Regulatory Assets	$	754.5	$	759.4	$	620.4
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	—	$	3.6	$	3.6
Unamortized purchased gas adjustments		—		—		9.0
Other		—		13.5		14.5
Total Current Regulatory Liabilities		—		17.1		27.1
Noncurrent:
Deferred taxes due to customers		131.3		110.2		113.0
Pension and postretirement benefit costs		154.5		131.4		157.0
Accrued cost of removal		7.3		4.9		—
Unamortized purchased gas adjustments		—		284.3		42.2
Other		7.7		8.0		30.6
Total Noncurrent Regulatory Liabilities		300.8		538.8		342.8
Total Regulatory Liabilities	$	300.8	$	555.9	$	369.9

	June 30,		September 30,		June 30,
Spire Alabama	2022		2021		2021
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	—	$	8.2	$	8.2
Unamortized purchased gas adjustments		31.6		—		—
Other		21.3		10.6		8.9
Total Current Regulatory Assets		52.9		18.8		17.1
Noncurrent:
Future income taxes due from customers		2.2		2.2		2.2
Pension and postretirement benefit costs		73.8		82.9		85.1
Cost of removal		437.0		397.0		419.7
Other		1.1		1.2		1.2
Total Noncurrent Regulatory Assets		514.1		483.3		508.2
Total Regulatory Assets	$	567.0	$	502.1	$	525.3
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	—	$	2.2	$	2.2
Unamortized purchased gas adjustments		—		10.2		13.1
Other		—		1.0		0.2
Total Current Regulatory Liabilities		—		13.4		15.5
Noncurrent:
Pension and postretirement benefit costs		20.4		19.8		13.9
Other		3.6		3.6		3.6
Total Noncurrent Regulatory Liabilities		24.0		23.4		17.5
Total Regulatory Liabilities	$	24.0	$	36.8	$	33.0

Schedule of Regulatory Assets Not Earning Return [Table Text Block]

	June 30,		September 30,		June 30,
	2022		2021		2021
Spire
Pension and postretirement benefit costs	$	165.8	$	165.7	$	194.4
Future income taxes due from customers		138.2		130.7		128.0
Unamortized purchased gas adjustments		187.2		242.8		—
Other		130.9		86.0		130.5
Total Regulatory Assets Not Earning a Return	$	622.1	$	625.2	$	452.9
Spire Missouri
Pension and postretirement benefit costs	$	165.8	$	165.7	$	194.4
Future income taxes due from customers		131.8		124.2		121.5
Unamortized purchased gas adjustments		187.2		242.8		—
Other		130.9		86.0		130.5
Total Regulatory Assets Not Earning a Return	$	615.7	$	618.7	$	446.4