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Revisions and Restatements of Consolidated Financial Statements (Tables)
12 Months Ended
Sep. 30, 2013
Accounting Changes and Error Corrections [Abstract]  
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]

Consolidated Balance Sheet
 
September 30, 2012
 
As Previously Reported
Adjustment
As Revised
Assets:
 
 
 
Accounts receivable
$
632.6

$
(5.1
)
$
627.5

Inventories
$
356.9

$
(2.8
)
$
354.1

Deferred income taxes
$
56.8

$
(27.0
)
$
29.8

Prepaid expenses and other current assets
$
98.7

$
0.8

$
99.5

Non-utility property, plant and equipment
$
4,223.4

$
0.5

$
4,223.9

Accumulated depreciation and amortization
$
(2,286.0
)
$
0.8

$
(2,285.2
)
Liabilities and equity:
 
 
 
Accounts payable
$
411.3

$
(1.4
)
$
409.9

Employee compensation and benefits accrued
$
91.1

$
(1.4
)
$
89.7

Accrued interest
$
72.7

$
(1.1
)
$
71.6

Other current liabilities
$
226.4

$
(0.8
)
$
225.6

Deferred income taxes
$
935.0

$
(29.3
)
$
905.7

Other noncurrent liabilities
$
616.7

$
4.6

$
621.3

Retained earnings
$
1,166.1

$
(10.1
)
$
1,156.0

Accumulated other comprehensive (loss) income
$
(62.0
)
$
6.8

$
(55.2
)
Noncontrolling interests, principally in AmeriGas Partners
$
1,085.7

$
(0.1
)
$
1,085.6


During the three months ended September 30, 2013, we identified an error in the classification of deferred income tax assets on the September 30, 2012, Consolidated Balance Sheet in the amount of $27.0. The adjustment to correct this error is included in the table above in deferred income taxes (assets) and deferred income taxes (liabilities).
Consolidated Statements of Income
 
Fiscal years ended September 30,
 
 
2012
 
 
 
2011
 
 
As Previously Reported
Adjustment
As Revised
 
As Previously Reported
Adjustment
As Revised
Non-utility revenues
$
5,636.7

$
2.1

$
5,638.8

 
$
4,955.8

$
(0.4
)
$
4,955.4

Non-utility cost of sales
$
3,652.1

$
(12.1
)
$
3,640.0

 
$
3,332.4

$
(28.2
)
$
3,304.2

Operating and administrative expenses
$
1,591.7

$
(0.6
)
$
1,591.1

 
$
1,266.4

$
0.6

$
1,267.0

Depreciation
$
264.2

$
(1.0
)
$
263.2

 
$
201.2

$
(0.2
)
$
201.0

Other income, net
$
(38.3
)
$
(1.5
)
$
(39.8
)
 
$
(46.5
)
$
1.0

$
(45.5
)
Operating income
$
521.3

$
17.3

$
538.6

 
$
616.0

$
26.4

$
642.4

Interest expense
$
(221.5
)
$
1.1

$
(220.4
)
 
$
(138.0
)
N/A

N/A

Income before income taxes
$
286.2

$
18.4

$
304.6

 
$
439.0

$
26.4

$
465.4

Income taxes
$
(99.6
)
$
(7.3
)
$
(106.9
)
 
$
(130.8
)
$
(14.6
)
$
(145.4
)
Net income
$
186.6

$
11.1

$
197.7

 
$
308.2

$
11.8

$
320.0

(Deduct net income) add net loss attributable to noncontrolling interests, principally in AmeriGas Partners
$
12.8

$
(0.3
)
$
12.5

 
$
(75.3
)
$
0.7

$
(74.6
)
Net income attributable to UGI Corporation
$
199.4

$
10.8

$
210.2

 
$
232.9

$
12.5

$
245.4

Basic earnings per common share
$
1.77

 
$
1.87

 
$
2.09

 
$
2.20

Diluted earnings per common share
$
1.76

 
$
1.85

 
$
2.06

 
$
2.17


Consolidated Statements of Comprehensive Income
 
Fiscal years ended September 30,
 
 
2012
 
 
 
2011
 
 
As Previously Reported
Adjustment
As Revised
 
As Previously Reported
Adjustment
As Revised
Net income
$
186.6

$
11.1

$
197.7

 
$
308.2

$
11.8

$
320.0

Net (losses) gains on derivative instruments
$
(127.1
)
$
21.7

$
(105.4
)
 
$
(10.8
)
$
14.7

$
3.9

Reclassifications of net losses (gains) on derivative instruments
$
87.9

$
(31.6
)
$
56.3

 
$
11.8

$
(30.8
)
$
(19.0
)
Comprehensive income
$
114.3

$
1.2

$
115.5

 
$
295.1

$
(4.3
)
$
290.8

Comprehensive income attributable to UGI Corporation
$
153.2

$
0.9

$
154.1

 
$
225.3

$
(3.6
)
$
221.7


Consolidated Statements of Cash Flows
 
Fiscal years ended September 30,
 
 
2012
 
 
 
2011
 
CASH FLOWS FROM OPERATING ACTIVITIES:
As Previously Reported
Adjustment
As Revised
 
As Previously Reported
Adjustment
As Revised
Net income
$
186.6

$
11.1

$
197.7

 
$
308.2

$
11.8

$
320.0

Depreciation and amortization
$
316.0

$
(1.0
)
$
315.0

 
$
227.9

$
(0.2
)
$
227.7

Deferred income taxes, net
$
82.9

$
7.3

$
90.2

 
$
82.7

$
8.8

$
91.5

Net change in realized gains and losses deferred as cash flow hedges
$
(6.6
)
$
6.6

$

 
$
12.2

$
(12.2
)
$

Unrealized gains on derivative instruments
$

$
(17.2
)
$
(17.2
)
 
$

$
(19.6
)
$
(19.6
)
Other, net
$
(10.7
)
$
(6.8
)
$
(17.5
)
 
$
(7.1
)
$
11.4

$
4.3


Consolidated Statements of Changes in Equity
 
Fiscal years ended September 30,
 
 
2012
 
 
 
2011
 
 
As Previously Reported
Adjustment
As Revised
 
As Previously Reported
Adjustment
As Revised
Retained earnings
$
1,166.1

$
(10.1
)
$
1,156.0

 
$
1,085.8

$
(20.9
)
$
1,064.9

Accumulated other comprehensive (loss) income
$
(62.0
)
$
6.8

$
(55.2
)
 
$
(17.7
)
$
16.7

$
(1.0
)
Noncontrolling interests
$
1,085.7

$
(0.1
)
$
1,085.6

 
$
213.4

$
(0.4
)
$
213.0