Regulatory Matters (Tables)

6 Months Ended

Mar. 31, 2022

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, 2022, September 30, 2021, and March 31, 2021.

	March 31,		September 30,		March 31,
Spire	2022		2021		2021
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	—	$	31.1	$	30.9
Unamortized purchased gas adjustments		146.6		243.5		0.1
Other		17.4		31.9		29.4
Total Current Regulatory Assets		164.0		306.5		60.4
Noncurrent:
Pension and postretirement benefit costs		314.8		313.8		418.3
Cost of removal		456.3		431.9		430.7
Future income taxes due from customers		138.0		132.9		127.4
Energy efficiency		53.1		47.6		43.2
Unamortized purchased gas adjustments		35.2		—		51.5
Other		109.4		67.3		62.5
Total Noncurrent Regulatory Assets		1,106.8		993.5		1,133.6
Total Regulatory Assets	$	1,270.8	$	1,300.0	$	1,194.0
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	—	$	5.8	$	5.8
Unamortized purchased gas adjustments		—		11.0		28.9
Other		3.2		17.8		21.6
Total Current Regulatory Liabilities		3.2		34.6		56.3
Noncurrent:
Deferred taxes due to customers		152.1		127.5		133.2
Pension and postretirement benefit costs		179.4		159.3		170.2
Accrued cost of removal		38.3		36.2		28.7
Unamortized purchased gas adjustments		17.1		284.3		49.7
Other		13.5		13.6		41.7
Total Noncurrent Regulatory Liabilities		400.4		620.9		423.5
Total Regulatory Liabilities	$	403.6	$	655.5	$	479.8

	March 31,		September 30,		March 31,
Spire Missouri	2022		2021		2021
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	—	$	21.9	$	21.9
Unamortized purchased gas adjustments		112.5		242.8		—
Other		0.2		11.6		15.6
Total Current Regulatory Assets		112.7		276.3		37.5
Noncurrent:
Future income taxes due from customers		129.3		124.2		118.6
Pension and postretirement benefit costs		227.5		226.0		324.6
Energy efficiency		53.1		47.6		43.2
Unamortized purchased gas adjustments		35.2		—		51.5
Cost of removal		34.9		34.9		21.3
Other		92.7		50.4		45.1
Total Noncurrent Regulatory Assets		572.7		483.1		604.3
Total Regulatory Assets	$	685.4	$	759.4	$	641.8
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	—	$	3.6	$	3.6
Unamortized purchased gas adjustments		—		—		17.0
Other		—		13.5		17.0
Total Current Regulatory Liabilities		—		17.1		37.6
Noncurrent:
Deferred taxes due to customers		134.7		110.2		115.8
Pension and postretirement benefit costs		148.3		131.4		151.9
Accrued cost of removal		5.7		4.9		—
Unamortized purchased gas adjustments		17.1		284.3		49.7
Other		7.9		8.0		36.1
Total Noncurrent Regulatory Liabilities		313.7		538.8		353.5
Total Regulatory Liabilities	$	313.7	$	555.9	$	391.1

	March 31,		September 30,		March 31,
Spire Alabama	2022		2021		2021
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	—	$	8.2	$	8.0
Unamortized purchased gas adjustments		31.0		—		—
Other		10.0		10.6		3.8
Total Current Regulatory Assets		41.0		18.8		11.8
Noncurrent:
Future income taxes due from customers		2.2		2.2		2.2
Pension and postretirement benefit costs		82.0		82.9		88.5
Cost of removal		421.4		397.0		409.4
Other		1.1		1.2		1.1
Total Noncurrent Regulatory Assets		506.7		483.3		501.2
Total Regulatory Assets	$	547.7	$	502.1	$	513.0
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	—	$	2.2	$	2.2
Unamortized purchased gas adjustments		—		10.2		10.6
Other		—		1.0		1.4
Total Current Regulatory Liabilities		—		13.4		14.2
Noncurrent:
Pension and postretirement benefit costs		21.1		19.8		14.3
Other		3.6		3.6		3.7
Total Noncurrent Regulatory Liabilities		24.7		23.4		18.0
Total Regulatory Liabilities	$	24.7	$	36.8	$	32.2

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,
	2022		2021		2021
Spire
Pension and postretirement benefit costs	$	152.0	$	165.7	$	226.3
Future income taxes due from customers		135.7		130.7		125.1
Unamortized purchased gas adjustments		147.7		242.8		—
Other		120.2		86.0		122.9
Total Regulatory Assets Not Earning a Return	$	555.6	$	625.2	$	474.3
Spire Missouri
Pension and postretirement benefit costs	$	152.0	$	165.7	$	226.3
Future income taxes due from customers		129.3		124.2		118.6
Unamortized purchased gas adjustments		147.7		242.8		—
Other		120.2		86.0		122.9
Total Regulatory Assets Not Earning a Return	$	549.2	$	618.7	$	467.8