Regulatory Matters (Tables)

3 Months Ended

Dec. 31, 2018

Regulated Operations [Abstract]

Schedule of Regulatory Assets and Liabilities

The following regulatory assets and regulatory liabilities, including purchased gas adjustments, were reflected in the balance sheets of the Company, Spire Missouri and Spire Alabama as of December 31, 2018, September 30, 2018, and December 31, 2017.

	December 31,		September 30,		December 31,
Spire	2018		2018		2017
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	30.2	$	30.2	$	43.0
Unamortized purchased gas adjustments		3.0		8.2		77.9
Other		30.2		34.4		28.4
Total Current Regulatory Assets		63.4		72.8		149.3
Noncurrent:
Future income taxes due from customers		99.1		96.3		113.1
Pension and postretirement benefit costs		350.0		364.9		394.8
Cost of removal		134.0		133.4		123.9
Energy efficiency		33.6		32.8		30.0
Other		38.4		42.4		54.8
Total Noncurrent Regulatory Assets		655.1		669.8		716.6
Total Regulatory Assets	$	718.5	$	742.6	$	865.9
Regulatory Liabilities:
Current:
Rate Stabilization and Equalization ("RSE") adjustment	$	2.5	$	—	$	1.0
Refundable negative salvage		4.6		5.2		7.9
Unamortized purchased gas adjustments		6.1		2.9		1.0
Other		23.8		27.6		11.6
Total Current Regulatory Liabilities		37.0		35.7		21.5
Noncurrent:
Deferred taxes due to customers		169.8		178.3		177.4
Pension and postretirement benefit costs		27.1		27.8		31.5
Refundable negative salvage		—		—		3.8
Accrued cost of removal		59.4		63.6		81.7
Unamortized purchased gas adjustments		16.7		4.7		6.5
Other		90.4		80.2		34.2
Total Noncurrent Regulatory Liabilities		363.4		354.6		335.1
Total Regulatory Liabilities	$	400.4	$	390.3	$	356.6

	December 31,		September 30,		December 31,
Spire Missouri	2018		2018		2017
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	21.9	$	21.9	$	34.9
Unamortized purchased gas adjustments		—		1.0		38.5
Other		7.8		7.8		3.3
Total Current Regulatory Assets		29.7		30.7		76.7
Noncurrent:
Future income taxes due from customers		96.7		94.4		113.1
Pension and postretirement benefit costs		279.8		292.5		315.8
Energy efficiency		33.6		32.8		30.0
Other		17.5		21.4		25.2
Total Noncurrent Regulatory Assets		427.6		441.1		484.1
Total Regulatory Assets	$	457.3	$	471.8	$	560.8
Regulatory Liabilities:
Current:
Unamortized purchased gas adjustments	$	5.8	$	1.9	$	—
Other		14.8		14.8		2.7
Total Current Regulatory Liabilities		20.6		16.7		2.7
Noncurrent:
Deferred taxes due to customers		152.4		161.1		159.2
Accrued cost of removal		35.2		39.8		52.0
Unamortized purchased gas adjustments		16.7		4.7		6.5
Other		75.4		69.3		23.5
Total Noncurrent Regulatory Liabilities		279.7		274.9		241.2
Total Regulatory Liabilities	$	300.3	$	291.6	$	243.9

	December 31,		September 30,		December 31,
Spire Alabama	2018		2018		2017
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	7.3	$	7.3	$	7.2
Unamortized purchased gas adjustments		1.6		6.4		39.4
Other		9.9		12.5		11.4
Total Current Regulatory Assets		18.8		26.2		58.0
Noncurrent:
Pension and postretirement benefit costs		63.0		64.8		70.8
Cost of removal		134.0		133.4		123.9
Other		3.2		3.3		2.7
Total Noncurrent Regulatory Assets		200.2		201.5		197.4
Total Regulatory Assets	$	219.0	$	227.7	$	255.4
Regulatory Liabilities:
Current:
RSE adjustment	$	2.5	$	—	$	1.0
Refundable negative salvage		4.6		5.2		7.9
Other		3.1		2.4		2.4
Total Current Regulatory Liabilities		10.2		7.6		11.3
Noncurrent:
Pension and postretirement benefit costs		27.1		27.8		31.5
Refundable negative salvage		—		—		3.9
Other		3.5		3.5		3.6
Total Noncurrent Regulatory Liabilities		30.6		31.3		39.0
Total Regulatory Liabilities	$	40.8	$	38.9	$	50.3

Schedule of Regulatory Assets Not Earning a Return

A portion of the Company’s and Spire Missouri’s regulatory assets are not earning a return, as shown in the table below:

	December 31,		September 30,		December 31,
	2018		2018		2017
Spire
Pension and postretirement benefit costs	$	141.2	$	148.4	$	193.8
Future income taxes due from customers		99.1		96.3		113.1
Other		14.3		15.1		11.2
Total Regulatory Assets Not Earning a Return	$	254.6	$	259.8	$	318.1
Spire Missouri
Pension and postretirement benefit costs	$	141.2	$	148.4	$	193.8
Future income taxes due from customers		96.7		94.4		113.1
Other		14.3		15.1		11.2
Total Regulatory Assets Not Earning a Return	$	252.2	$	257.9	$	318.1