Note 5 - Regulatory Matters (Tables)

9 Months Ended

Jun. 30, 2023

Notes Tables

Schedule of Regulatory Assets and Liabilities [Table Text Block]

	June 30,		September 30,		June 30,
Spire	2023		2022		2022
Regulatory Assets:
Current:
Unamortized purchased gas adjustments	$	66.2	$	322.2	$	123.4
Other		27.1		33.2		28.6
Total Current Regulatory Assets		93.3		355.4		152.0
Noncurrent:
Pension and postretirement benefit costs		268.8		294.5		317.5
Cost of removal		597.9		493.7		471.9
Future income taxes due from customers		140.1		137.8		140.4
Energy efficiency		55.8		57.2		54.1
Unamortized purchased gas adjustments		206.3		—		97.4
Other		152.3		129.2		124.3
Total Noncurrent Regulatory Assets		1,421.2		1,112.4		1,205.6
Total Regulatory Assets	$	1,514.5	$	1,467.8	$	1,357.6
Regulatory Liabilities:
Current:
Other	$	5.5	$	3.7	$	3.2
Total Current Regulatory Liabilities		5.5		3.7		3.2
Noncurrent:
Deferred taxes due to customers		131.8		145.3		148.7
Pension and postretirement benefit costs		165.3		172.6		185.0
Accrued cost of removal		107.7		32.9		40.7
Unamortized purchased gas adjustments		—		53.0		—
Other		23.3		14.4		14.6
Total Noncurrent Regulatory Liabilities		428.1		418.2		389.0
Total Regulatory Liabilities	$	433.6	$	421.9	$	392.2

	June 30,		September 30,		June 30,
Spire Missouri	2023		2022		2022
Regulatory Assets:
Current:
Unamortized purchased gas adjustments	$	32.9	$	275.1	$	89.7
Other		2.1		13.0		0.2
Total Current Regulatory Assets		35.0		288.1		89.9
Noncurrent:
Future income taxes due from customers		131.8		129.2		131.8
Pension and postretirement benefit costs		193.4		222.9		238.5
Energy efficiency		55.8		57.2		54.1
Unamortized purchased gas adjustments		206.3		—		97.4
Cost of removal		95.3		25.2		34.9
Other		136.5		113.1		107.9
Total Noncurrent Regulatory Assets		819.1		547.6		664.6
Total Regulatory Assets	$	854.1	$	835.7	$	754.5
Regulatory Liabilities:
Noncurrent:
Deferred taxes due to customers	$	118.1	$	127.9	$	131.3
Pension and postretirement benefit costs		137.9		143.6		154.5
Accrued cost of removal		72.3		—		7.3
Unamortized purchased gas adjustments		—		53.0		—
Other		17.8		7.3		7.7
Total Noncurrent Regulatory Liabilities		346.1		331.8		300.8
Total Regulatory Liabilities	$	346.1	$	331.8	$	300.8

	June 30,		September 30,		June 30,
Spire Alabama	2023		2022		2022
Regulatory Assets:
Current:
Unamortized purchased gas adjustments	$	30.9	$	43.8	$	31.6
Other		13.0		13.1		21.3
Total Current Regulatory Assets		43.9		56.9		52.9
Noncurrent:
Future income taxes due from customers		2.0		2.2		2.2
Pension and postretirement benefit costs		71.1		66.5		73.8
Cost of removal		502.6		468.5		437.0
Other		1.0		1.0		1.1
Total Noncurrent Regulatory Assets		576.7		538.2		514.1
Total Regulatory Assets	$	620.6	$	595.1	$	567.0
Regulatory Liabilities:
Noncurrent:
Pension and postretirement benefit costs	$	17.3	$	19.4	$	20.4
Other		3.5		3.6		3.6
Total Noncurrent Regulatory Liabilities		20.8		23.0		24.0
Total Regulatory Liabilities	$	20.8	$	23.0	$	24.0

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

	June 30,		September 30,		June 30,
	2023		2022		2022
Spire
Pension and postretirement benefit costs	$	127.5	$	152.9	$	165.8
Future income taxes due from customers		138.0		135.6		138.2
Unamortized purchased gas adjustments		239.2		275.1		187.2
Other		102.2		122.7		130.9
Total Regulatory Assets Not Earning a Return	$	606.9	$	686.3	$	622.1
Spire Missouri
Pension and postretirement benefit costs	$	127.5	$	152.9	$	165.8
Future income taxes due from customers		131.8		129.2		131.8
Unamortized purchased gas adjustments		239.2		275.1		187.2
Other		102.2		122.7		130.9
Total Regulatory Assets Not Earning a Return	$	600.7	$	679.9	$	615.7