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Significant Accounting Policies (Tables)
9 Months Ended
Jun. 30, 2014
Accounting Policies [Abstract]  
Shares Used in Computing Basic and Diluted Earnings Per Share
Shares used in computing basic and diluted earnings per share are as follows:
 
 
 
Three Months Ended
June 30,
 
Nine Months Ended
June 30,
 
 
2014
 
2013
 
2014
 
2013
Denominator (thousands of shares):
 
 
 
 
 
 
 
 
Average common shares outstanding for basic computation
 
115,370

 
114,240

 
115,121

 
113,693

Incremental shares issuable for stock options and awards
 
1,678

 
1,956

 
1,610

 
1,582

Average common shares outstanding for diluted computation
 
117,048

 
116,196

 
116,731

 
115,275

Changes in Accumulated Other Comprehensive Income
Changes in accumulated other comprehensive income (“AOCI”) during the three and nine months ended June 30, 2014, are as follows:
 
 
 
 
 
 
 
 
Three Months Ended June 30, 2014:
Postretirement
 
Derivative
 
Foreign
 
 
 
Benefit Plans
 
Instruments
 
Currency
 
Total
Balance, March 31, 2014
$
(15.8
)
 
$
(23.3
)
 
$
63.4

 
$
24.3

Other comprehensive (loss) before reclassification adjustments (after-tax)

 
(0.6
)
 
(0.2
)
 
(0.8
)
Amounts reclassified from AOCI and noncontrolling interests:
 
 
 
 
 
 

    Reclassification adjustments (pre-tax)
0.4

 
(0.2
)
 

 
0.2

    Reclassification adjustments tax (expense) benefit
(0.2
)
 
(1.3
)
 

 
(1.5
)
    Reclassification adjustments (after-tax)
0.2

 
(1.5
)
 

 
(1.3
)
Other comprehensive income (loss)
0.2

 
(2.1
)
 
(0.2
)
 
(2.1
)
Add comprehensive loss attributable to noncontrolling interests, principally in AmeriGas Partners

 
3.2

 

 
3.2

Other comprehensive income (loss) attributable to UGI
0.2

 
1.1

 
(0.2
)
 
1.1

Balance, June 30, 2014
$
(15.6
)
 
$
(22.2
)
 
$
63.2

 
$
25.4

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Nine Months Ended June 30, 2014:
Postretirement
 
Derivative
 
Foreign
 
 
 
Benefit Plans
 
Instruments
 
Currency
 
Total
Balance, September 30, 2013
$
(16.4
)
 
$
(26.9
)
 
$
51.7

 
$
8.4

Other comprehensive income before reclassification adjustments (after-tax)

 
46.2

 
11.5

 
57.7

Amounts reclassified from AOCI and noncontrolling interests:
 
 
 
 
 
 
 
    Reclassification adjustments (pre-tax)
1.0

 
(50.7
)
 

 
(49.7
)
    Reclassification adjustments tax (expense) benefit
(0.2
)
 
4.0

 

 
3.8

    Reclassification adjustments (after-tax)
0.8

 
(46.7
)
 

 
(45.9
)
Other comprehensive income (loss)
0.8

 
(0.5
)
 
11.5

 
11.8

Add comprehensive loss attributable to noncontrolling interests, principally in AmeriGas Partners

 
5.2

 

 
5.2

Other comprehensive income attributable to UGI
0.8

 
4.7

 
11.5

 
17.0

Balance, June 30, 2014
$
(15.6
)
 
$
(22.2
)
 
$
63.2

 
$
25.4