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Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Sep. 30, 2019
Accounting Policies [Abstract]  
Schedule of Capital Expenditures Excluded from Statement of Cash Flow Accrued capital expenditures, shown in the following table, are excluded from capital expenditures in the statements of cash flows until paid.

September 30

 

2019

 

 

2018

 

 

2017

 

Spire

 

$

80.6

 

 

$

62.1

 

 

$

41.0

 

Spire Missouri

 

 

40.1

 

 

 

36.7

 

 

 

28.9

 

Spire Alabama

 

 

11.9

 

 

 

8.9

 

 

 

9.4

 

 
Asset Retirement Obligations

The following table presents a reconciliation of the beginning and ending balances of asset retirement obligations at September 30, as reported in the balance sheets.

 

 

 

Spire

 

 

Spire Missouri

 

 

Spire Alabama

 

 

 

2019

 

 

2018

 

 

2019

 

 

2018

 

 

2019

 

 

2018

 

Asset retirement obligations, beginning of year

 

$

321.1

 

 

$

296.6

 

 

$

174.1

 

 

$

158.6

 

 

$

135.7

 

 

$

128.4

 

Liabilities incurred during the period

 

 

10.8

 

 

 

5.5

 

 

 

1.6

 

 

 

0.6

 

 

 

8.8

 

 

 

3.5

 

Liabilities settled during the period

 

 

(8.3

)

 

 

(11.2

)

 

 

(6.8

)

 

 

(8.9

)

 

 

(0.8

)

 

 

(1.8

)

Accretion

 

 

13.0

 

 

 

12.7

 

 

 

7.4

 

 

 

6.6

 

 

 

5.0

 

 

 

5.6

 

Revisions in estimated cash flows

 

 

1.0

 

 

 

16.9

 

 

 

(2.8

)

 

 

17.2

 

 

 

—

 

 

 

—

 

Business combinations

 

 

—

 

 

 

0.6

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

Asset retirement obligations, end of year

 

$

337.6

 

 

$

321.1

 

 

$

173.5

 

 

$

174.1

 

 

$

148.7

 

 

$

135.7

 
Schedule of Inter-Company Transactions In addition, Spire Missouri’s other transactions with affiliates included:

 

 

2019

 

 

2018

 

 

2017

 

Purchases of natural gas from Spire Marketing

 

$

95.3

 

 

$

71.5

 

 

$

74.4

 

Sales of natural gas to Spire Marketing

 

 

1.7

 

 

 

0.3

 

 

 

7.8

 

Transportation services received from Spire NGL Inc.

 

 

1.0

 

 

 

1.0

 

 

 

1.0

 

 
Schedule of Allowance for Doubtful Accounts

 

 

Spire

 

 

Spire Missouri

 

 

Spire Alabama

 

 

 

2019

 

 

2018

 

 

2017

 

 

2019

 

 

2018

 

 

2017

 

 

2019

 

 

2018

 

 

2017

 

Allowance at beginning of year

 

$

22.4

 

 

$

18.3

 

 

$

20.5

 

 

$

16.0

 

 

$

14.1

 

 

$

16.1

 

 

$

3.9

 

 

$

2.6

 

 

$

3.3

 

Additions charged to expense

 

 

16.9

 

 

 

14.6

 

 

 

10.6

 

 

 

12.3

 

 

 

11.9

 

 

 

10.1

 

 

 

4.7

 

 

 

2.1

 

 

 

0.2

 

Net deductions

 

 

(16.3

)

 

 

(10.5

)

 

 

(12.8

)

 

 

(13.4

)

 

 

(10.0

)

 

 

(12.1

)

 

 

(2.3

)

 

 

(0.8

)

 

 

(0.9

)

Allowance at end of year

 

$

23.0

 

 

$

22.4

 

 

$

18.3

 

 

$

14.9

 

 

$

16.0

 

 

$

14.1

 

 

$

6.3

 

 

$

3.9

 

 

$

2.6