Note 4 - Regulatory Matters (Tables)

3 Months Ended

Dec. 31, 2022

Notes Tables

Schedule of Regulatory Assets and Liabilities [Table Text Block]

	December 31,		September 30,		December 31,
Spire	2022		2022		2021
Regulatory Assets:
Current:
Unamortized purchased gas adjustments	$	238.9	$	322.2	$	242.4
Other		30.2		33.2		23.3
Total Current Regulatory Assets		269.1		355.4		265.7
Noncurrent:
Pension and postretirement benefit costs		277.3		294.5		335.9
Cost of removal		506.1		493.7		444.5
Future income taxes due from customers		138.6		137.8		135.5
Energy efficiency		59.1		57.2		52.0
Unamortized purchased gas adjustments		107.9		—		27.3
Other		131.7		129.2		94.7
Total Noncurrent Regulatory Assets		1,220.7		1,112.4		1,089.9
Total Regulatory Assets	$	1,489.8	$	1,467.8	$	1,355.6
Regulatory Liabilities:
Current:
Other	$	3.7	$	3.7	$	4.1
Total Current Regulatory Liabilities		3.7		3.7		4.1
Noncurrent:
Deferred taxes due to customers		140.9		145.3		155.5
Pension and postretirement benefit costs		156.6		172.6		172.2
Accrued cost of removal		33.7		32.9		35.3
Unamortized purchased gas adjustments		—		53.0		155.0
Other		13.7		14.4		13.8
Total Noncurrent Regulatory Liabilities		344.9		418.2		531.8
Total Regulatory Liabilities	$	348.6	$	421.9	$	535.9

	December 31,		September 30,		December 31,
Spire Missouri	2022		2022		2021
Regulatory Assets:
Current:
Unamortized purchased gas adjustments	$	181.2	$	275.1	$	235.2
Other		10.0		13.0		1.7
Total Current Regulatory Assets		191.2		288.1		236.9
Noncurrent:
Future income taxes due from customers		130.1		129.2		126.9
Pension and postretirement benefit costs		197.4		222.9		241.6
Energy efficiency		59.1		57.2		52.0
Unamortized purchased gas adjustments		107.9		—		27.3
Cost of removal		23.9		25.2		34.9
Other		116.3		113.1		77.8
Total Noncurrent Regulatory Assets		634.7		547.6		560.5
Total Regulatory Assets	$	825.9	$	835.7	$	797.4
Regulatory Liabilities:
Current:
Other	$	—	$	—	$	0.2
Total Current Regulatory Liabilities		—		—		0.2
Noncurrent:
Deferred taxes due to customers		124.6		127.9		138.2
Pension and postretirement benefit costs		127.4		143.6		142.6
Accrued cost of removal		—		—		3.3
Unamortized purchased gas adjustments		—		53.0		155.0
Other		7.0		7.3		8.1
Total Noncurrent Regulatory Liabilities		259.0		331.8		447.2
Total Regulatory Liabilities	$	259.0	$	331.8	$	447.4

	December 31,		September 30,		December 31,
Spire Alabama	2022		2022		2021
Regulatory Assets:
Current:
Unamortized purchased gas adjustments	$	54.5	$	43.8	$	4.1
Other		12.8		13.1		10.5
Total Current Regulatory Assets		67.3		56.9		14.6
Noncurrent:
Future income taxes due from customers		2.1		2.2		2.2
Pension and postretirement benefit costs		75.1		66.5		88.7
Cost of removal		482.2		468.5		409.6
Other		1.0		1.0		1.2
Total Noncurrent Regulatory Assets		560.4		538.2		501.7
Total Regulatory Assets	$	627.7	$	595.1	$	516.3
Regulatory Liabilities:
Current:
Other	$	—	$	—	$	0.8
Total Current Regulatory Liabilities		—		—		0.8
Noncurrent:
Pension and postretirement benefit costs		18.7		19.4		21.6
Other		3.5		3.6		3.7
Total Noncurrent Regulatory Liabilities		22.2		23.0		25.3
Total Regulatory Liabilities	$	22.2	$	23.0	$	26.1

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

	December 31,		September 30,		December 31,
	2022		2022		2021
Spire
Pension and postretirement benefit costs	$	127.0	$	152.9	$	163.4
Future income taxes due from customers		136.4		135.6		133.3
Unamortized purchased gas adjustments		289.1		275.1		262.5
Other		122.9		122.7		107.4
Total Regulatory Assets Not Earning a Return	$	675.4	$	686.3	$	666.6
Spire Missouri
Pension and postretirement benefit costs	$	127.0	$	152.9	$	163.4
Future income taxes due from customers		130.1		129.2		126.9
Unamortized purchased gas adjustments		289.1		275.1		262.5
Other		122.9		122.7		107.4
Total Regulatory Assets Not Earning a Return	$	669.1	$	679.9	$	660.2