Regulatory Matters (Tables)

6 Months Ended

Mar. 31, 2019

Regulated Operations [Abstract]

Schedule of Regulatory Assets and Liabilities

The following regulatory assets and regulatory liabilities were reflected in the balance sheets of the Company, Spire Missouri and Spire Alabama as of March 31, 2019, September 30, 2018, and March 31, 2018.

	March 31,		September 30,		March 31,
Spire	2019		2018		2018
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	30.2	$	30.2	$	43.0
Unamortized purchased gas adjustments		19.3		8.2		32.6
Other		25.8		34.4		22.1
Total Current Regulatory Assets		75.3		72.8		97.7
Noncurrent:
Pension and postretirement benefit costs		345.8		364.9		358.2
Cost of removal		134.6		133.4		125.0
Future income taxes due from customers		102.2		96.3		113.0
Energy efficiency		32.0		32.8		31.3
Other		45.3		42.4		46.1
Total Noncurrent Regulatory Assets		659.9		669.8		673.6
Total Regulatory Assets	$	735.2	$	742.6	$	771.3
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	5.8	$	2.2	$	2.2
Unamortized purchased gas adjustments		3.4		2.9		1.5
Other		26.1		30.6		18.5
Total Current Regulatory Liabilities		35.3		35.7		22.2
Noncurrent:
Deferred taxes due to customers		155.7		178.3		170.7
Pension and postretirement benefit costs		115.3		27.8		30.8
Accrued cost of removal		53.7		63.6		71.0
Unamortized purchased gas adjustments		75.7		4.7		50.3
Other		30.9		80.2		30.3
Total Noncurrent Regulatory Liabilities		431.3		354.6		353.1
Total Regulatory Liabilities	$	466.6	$	390.3	$	375.3

	March 31,		September 30,		March 31,
Spire Missouri	2019		2018		2018
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	21.9	$	21.9	$	34.9
Unamortized purchased gas adjustments		0.6		1.0		13.5
Other		7.5		7.8		3.3
Total Current Regulatory Assets		30.0		30.7		51.7
Noncurrent:
Future income taxes due from customers		99.0		94.4		111.4
Pension and postretirement benefit costs		277.9		292.5		279.0
Energy efficiency		32.0		32.8		31.3
Other		24.7		21.4		24.9
Total Noncurrent Regulatory Assets		433.6		441.1		446.6
Total Regulatory Assets	$	463.6	$	471.8	$	498.3
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	3.6	$	—	$	—
Unamortized purchased gas adjustments		2.7		1.9		—
Other		17.9		14.8		2.7
Total Current Regulatory Liabilities		24.2		16.7		2.7
Noncurrent:
Deferred taxes due to customers		138.3		161.1		152.6
Pension and postretirement benefit costs		79.4		—		—
Accrued cost of removal		26.8		39.8		48.7
Unamortized purchased gas adjustments		75.7		4.7		50.3
Other		24.9		69.3		20.9
Total Noncurrent Regulatory Liabilities		345.1		274.9		272.5
Total Regulatory Liabilities	$	369.3	$	291.6	$	275.2

	March 31,		September 30,		March 31,
Spire Alabama	2019		2018		2018
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	7.3	$	7.3	$	7.1
Unamortized purchased gas adjustments		18.0		6.4		19.0
Other		5.1		12.5		6.0
Total Current Regulatory Assets		30.4		26.2		32.1
Noncurrent:
Pension and postretirement benefit costs		61.1		64.8		71.2
Cost of removal		134.6		133.4		125.0
Other		3.2		3.3		2.7
Total Noncurrent Regulatory Assets		198.9		201.5		198.9
Total Regulatory Assets	$	229.3	$	227.7	$	231.0
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	2.2	$	2.2	$	2.2
Other		3.9		5.4		8.6
Total Current Regulatory Liabilities		6.1		7.6		10.8
Noncurrent:
Pension and postretirement benefit costs		26.5		27.8		30.8
Other		4.0		3.5		4.2
Total Noncurrent Regulatory Liabilities		30.5		31.3		35.0
Total Regulatory Liabilities	$	36.6	$	38.9	$	45.8

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:

	March 31,		September 30,		March 31,
	2019		2018		2018
Spire
Pension and postretirement benefit costs	$	144.7	$	148.4	$	185.8
Future income taxes due from customers		102.2		96.3		113.0
Other		14.8		15.1		11.0
Total Regulatory Assets Not Earning a Return	$	261.7	$	259.8	$	309.8
Spire Missouri
Pension and postretirement benefit costs	$	144.7	$	148.4	$	185.8
Future income taxes due from customers		99.0		94.4		111.4
Other		14.8		15.1		11.0
Total Regulatory Assets Not Earning a Return	$	258.5	$	257.9	$	308.2