Note 5 - Regulatory Matters (Tables)

3 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Regulatory Assets and Liabilities [Table Text Block]

	December 31,		September 30,		December 31,
Spire	2023		2023		2022
Regulatory Assets:
Current:
Unamortized purchased gas adjustments	$	207.0	$	293.2	$	238.9
Other		49.4		55.1		30.2
Total Current Regulatory Assets		256.4		348.3		269.1
Noncurrent:
Pension and postretirement benefit costs		255.3		261.0		277.3
Cost of removal		640.8		633.2		506.1
Future income taxes due from customers		145.6		144.5		138.6
Energy efficiency		57.5		56.3		59.1
Unamortized purchased gas adjustments		20.3		23.0		107.9
Other		147.4		131.2		131.7
Total Noncurrent Regulatory Assets		1,266.9		1,249.2		1,220.7
Total Regulatory Assets	$	1,523.3	$	1,597.5	$	1,489.8
Regulatory Liabilities:
Current:
Other	$	7.1	$	7.3	$	3.7
Total Current Regulatory Liabilities		7.1		7.3		3.7
Noncurrent:
Deferred taxes due to customers		124.5		128.0		140.9
Pension and postretirement benefit costs		188.2		185.2		156.6
Accrued cost of removal		130.3		126.6		33.7
Unamortized purchased gas adjustments		23.7		11.2		—
Other		20.5		21.4		13.7
Total Noncurrent Regulatory Liabilities		487.2		472.4		344.9
Total Regulatory Liabilities	$	494.3	$	479.7	$	348.6

	December 31,		September 30,		December 31,
Spire Missouri	2023		2023		2022
Regulatory Assets:
Current:
Unamortized purchased gas adjustments	$	194.1	$	269.4	$	181.2
Other		18.8		23.7		10.0
Total Current Regulatory Assets		212.9		293.1		191.2
Noncurrent:
Future income taxes due from customers		137.3		136.2		130.1
Pension and postretirement benefit costs		185.5		189.1		197.4
Energy efficiency		57.5		56.3		59.1
Unamortized purchased gas adjustments		20.3		23.0		107.9
Cost of removal		97.0		97.0		23.9
Other		133.2		116.0		116.3
Total Noncurrent Regulatory Assets		630.8		617.6		634.7
Total Regulatory Assets	$	843.7	$	910.7	$	825.9
Regulatory Liabilities:
Noncurrent:
Deferred taxes due to customers	$	111.6	$	114.8	$	124.6
Pension and postretirement benefit costs		160.2		156.5		127.4
Accrued cost of removal		93.4		90.4		—
Unamortized purchased gas adjustments		23.7		11.2		—
Other		15.6		16.5		7.0
Total Noncurrent Regulatory Liabilities		404.5		389.4		259.0
Total Regulatory Liabilities	$	404.5	$	389.4	$	259.0

	December 31,		September 30,		December 31,
Spire Alabama	2023		2023		2022
Regulatory Assets:
Current:
Unamortized purchased gas adjustments	$	12.2	$	21.7	$	54.5
Other		18.8		19.9		12.8
Total Current Regulatory Assets		31.0		41.6		67.3
Noncurrent:
Future income taxes due from customers		1.9		2.0		2.1
Pension and postretirement benefit costs		66.0		67.8		75.1
Cost of removal		543.7		536.2		482.2
Other		1.0		0.9		1.0
Total Noncurrent Regulatory Assets		612.6		606.9		560.4
Total Regulatory Assets	$	643.6	$	648.5	$	627.7
Regulatory Liabilities:
Noncurrent:
Pension and postretirement benefit costs	$	17.3	$	17.9	$	18.7
Other		3.4		3.3		3.5
Total Noncurrent Regulatory Liabilities		20.7		21.2		22.2
Total Regulatory Liabilities	$	20.7	$	21.2	$	22.2

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

	December 31,		September 30,		December 31,
	2023		2023		2022
Spire
Pension and postretirement benefit costs	$	134.0	$	133.4	$	127.0
Future income taxes due from customers		143.6		142.5		136.4
Unamortized purchased gas adjustments		214.4		292.4		289.1
Other		117.0		104.2		122.9
Total Regulatory Assets Not Earning a Return	$	609.0	$	672.5	$	675.4
Spire Missouri
Pension and postretirement benefit costs	$	134.0	$	133.4	$	127.0
Future income taxes due from customers		137.3		136.2		130.1
Unamortized purchased gas adjustments		214.4		292.4		289.1
Other		117.0		104.2		122.9
Total Regulatory Assets Not Earning a Return	$	602.7	$	666.2	$	669.1