Note 2 - Revenue

9 Months Ended

Jun. 30, 2023

Notes to Financial Statements

Revenue from Contract with Customer [Text Block]

2. REVENUE

The following tables show revenue disaggregated by source and customer type.

	Three Months Ended June 30,						Nine Months Ended June 30,
	2023			2022			2023			2022
Spire
Gas Utility:
Residential	$	238.1		$	239.5		$	1,486.3		$	1,268.8
Commercial and industrial		102.2			86.2			533.1			275.6
Transportation		29.0			26.9			93.2			91.6
Off-system and other incentive		8.2			10.1			21.9			26.9
Other customer revenue		5.1			5.6			13.8			15.7
Total revenue from contracts with customers		382.6			368.3			2,148.3			1,678.6
Changes in accrued revenue under alternative revenue programs		5.2			9.1			27.0			19.7
Total Gas Utility operating revenues		387.8			377.4			2,175.3			1,698.3
Gas Marketing		23.1			64.1			157.8			171.4
Midstream		17.4			14.6			49.1			41.3
Other		4.3			4.1			12.4			12.1
Total before eliminations		432.6			460.2			2,394.6			1,923.1
Intersegment eliminations (see Note 10, Information by Operating Segment)		(14.1	)		(12.2	)		(38.7	)		(38.8	)
Total Operating Revenues	$	418.5		$	448.0		$	2,355.9		$	1,884.3

Spire Missouri
Residential	$	171.7	$	171.1		$	1,142.3	$	947.3
Commercial and industrial		61.1		51.9			369.2		140.0
Transportation		7.1		7.1			26.1		26.4
Off-system and other incentive		6.0		4.5			15.6		20.3
Other customer revenue		3.8		3.2			10.1		9.1
Total revenue from contracts with customers		249.7		237.8			1,563.3		1,143.1
Changes in accrued revenue under alternative revenue programs		4.1		(1.1	)		22.7		12.7
Total Operating Revenues	$	253.8	$	236.7		$	1,586.0	$	1,155.8

Spire Alabama
Residential	$	56.7	$	56.2	$	288.1		$	266.2
Commercial and industrial		32.7		24.0		127.8			101.6
Transportation	18.9		17.4		59.0				57.5
Off-system and other incentive		2.2		5.6		6.3			6.6
Other customer revenue		0.8		1.5		2.7			4.2
Total revenue from contracts with customers		111.3		104.7		483.9			436.1
Changes in accrued revenue under alternative revenue programs		1.8		11.0		(0.1	)		10.3
Total Operating Revenues	$	113.1	$	115.7	$	483.8		$	446.4

Gross receipts taxes associated with the Company’s natural gas utility services are imposed on the Company, Spire Missouri, and Spire Alabama and billed to its customers. The expense amounts (shown in the table below) are reported gross in the “Taxes, other than income taxes” line in the statements of income, and corresponding revenues are reported in “Operating Revenues.”

	Three Months Ended June 30,				Nine Months Ended June 30,
	2023		2022		2023		2022
Spire	$	26.0	$	23.3	$	116.6	$	97.1
Spire Missouri		18.9		16.7		86.6		70.6
Spire Alabama		6.1		5.5		25.5		22.5