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Acquisitions Acquisitions (Tables)
 12 Months Ended
Sep. 30, 2014
Business Combinations [Abstract]  
Allocation of Purchase Price
The final allocation of the purchase price to the assets acquired and liabilities assumed for the Heritage Acquisition is as follows:
Assets acquired:
 
 
Current assets
 
$
301.4

Property, plant & equipment
 
890.2

Customer relationships (estimated useful life of 15 years)
 
418.9

Trademarks and tradenames (a)
 
91.1

Goodwill (a) (b)
 
1,217.7

Other assets
 
9.9

Total assets acquired
 
$
2,929.2

Liabilities assumed:
 
 
Current liabilities
 
$
(238.1
)
Long-term debt
 
(62.9
)
Other noncurrent liabilities
 
(23.4
)
Total liabilities assumed
 
$
(324.4
)
Total
 
$
2,604.8

(a)
During Fiscal 2013, the Partnership made correcting adjustments to trademarks and tradenames and goodwill which are not reflected in the table above (see Note 12).
(b)
Goodwill associated with the Heritage Acquisition principally results from synergies expected from combining the operations and from assembled workforce. The tax effects of such goodwill will be realized over a 15-year period.
Pro Forma Income Statement and Income Per Unit
The following presents unaudited Fiscal 2012 pro forma income statement and earnings per share data as if the Heritage Acquisition had occurred at the beginning of the period:
 
 
2012
Revenues
 
$
7,013.0

Net income attributable to UGI Corporation
 
$
208.4

Earnings per common share attributable to UGI Corporation stockholders:
 
 
Basic
 
$
1.23

Diluted
 
$
1.22