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Segment Information (Tables)
 3 Months Ended
Dec. 31, 2017
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended December 31, 2017
 
Total
 
Eliminations
 
AmeriGas
Propane
 
UGI International
 
Midstream & Marketing
 
UGI
Utilities
 
Corporate
& Other (b)
Revenues
 
$
2,125.2

 
$
—

 
$
787.3

 
$
784.2

 
$
249.8

 
$
305.4

 
$
(1.5
)
Intersegment revenues
 
$
—

 
$
(97.1
)
(c)
$
—

 
$
—

 
$
78.2

 
$
17.7

 
$
1.2

Cost of sales
 
$
1,137.4

 
$
(96.0
)
(c)
$
366.1

 
$
484.8

 
$
239.0

 
$
151.8

 
$
(8.3
)
Segment profit:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Operating income
 
$
391.8

 
$
0.2

 
$
147.9

 
$
93.1

 
$
52.3

 
$
96.3

 
$
2.0

Income (loss) from equity investees
 
1.0

 
—

 
—

 
(0.2
)
 
1.2

(d)
—

 
—

Losses on foreign currency contracts, net
 
(4.8
)
 
—

 
—

 
(4.7
)
 
—

 
—

 
(0.1
)
Interest expense
 
(58.2
)
 
—

 
(40.6
)
 
(5.6
)
 
(0.9
)
 
(10.9
)
 
(0.2
)
Income before income taxes
 
$
329.8

 
$
0.2

 
$
107.3

 
$
82.6

 
$
52.6

 
$
85.4

 
$
1.7

Partnership Adjusted EBITDA (a)
 

 
 
 
$
194.1

 
 
 
 
 
 
 
 
Noncontrolling interests’ net income (loss)
 
$
68.3

 
$
—

 
$
68.0

 
$
(0.3
)
 
$
—

 
$
—

 
$
0.6

Depreciation and amortization
 
$
110.3

 
$
—

 
$
47.4

 
$
32.2

 
$
10.1

 
$
20.4

 
$
0.2

Capital expenditures (including the effects of accruals)
 
$
128.5

 
$
—

 
$
23.6

 
$
21.7

 
$
11.3

 
$
71.7

 
$
0.2

As of December 31, 2017
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total assets
 
$
12,343.9

 
$
(62.6
)
 
$
4,206.2

 
$
3,450.1

 
$
1,325.1

 
$
3,174.7

 
$
250.4

Short-term borrowings
 
$
586.1

 
$
—

 
$
263.5

 
$
41.1

 
$
100.0

 
$
181.5

 
$
—

Goodwill
 
$
3,185.5

 
$
—

 
$
2,001.3

 
$
990.6

 
$
11.5

 
$
182.1

 
$
—

Three Months Ended December 31, 2016
 
Total
 
Eliminations
 
AmeriGas
Propane
 
UGI International
 
Midstream & Marketing
 
UGI
Utilities
 
Corporate
& Other (b)
Revenues
 
$
1,679.5

 
$
—

 
$
677.2

 
$
539.1

 
$
209.6

 
$
253.9

 
$
(0.3
)
Intersegment revenues
 
$
—

 
$
(68.5
)
(c)
$
—

 
$
—

 
$
60.2

 
$
7.5

 
$
0.8

Cost of sales
 
$
647.4

 
$
(67.7
)
(c)
$
260.7

 
$
258.0

 
$
191.8

 
$
109.5

 
$
(104.9
)
Segment profit:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Operating income
 
$
466.2

 
$
0.1

 
$
141.9

 
$
88.9

 
$
49.7

 
$
82.2

 
$
103.4

Loss from equity investees
 
(0.2
)
 
—

 
—

 
(0.2
)
 
—

 
—

 
—

Gains on foreign currency contracts, net
 
1.3

 
—

 
—

 
0.1

 
—

 
—

 
1.2

Loss on extinguishments of debt
 
(33.2
)
 
—

 
(33.2
)
 
—

 
—

 
—

 
—

Interest expense
 
(55.4
)
 
—

 
(40.0
)
 
(4.8
)
 
(0.6
)
 
(10.0
)
 
—

Income before income taxes
 
$
378.7

 
$
0.1

 
$
68.7

 
$
84.0

 
$
49.1

 
$
72.2

 
$
104.6

Partnership Adjusted EBITDA (a)
 
 
 
 
 
$
185.1

 
 
 
 
 
 
 
 
Noncontrolling interests’ net income
 
$
60.2

 
$
—

 
$
41.2

 
$
0.2

 
$
—

 
$
—

 
$
18.8

Depreciation and amortization
 
$
98.1

 
$
—

 
$
44.6

 
$
27.9

 
$
8.0

 
$
17.4

 
$
0.2

Capital expenditures (including the effects of accruals)
 
$
173.6

 
$
—

 
$
26.4

 
$
21.5

 
$
61.5

 
$
64.1

 
$
0.1

As of December 31, 2016
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total assets
 
$
11,300.5

 
$
(107.9
)
 
$
4,217.9

 
$
2,853.4

 
$
1,178.4

 
$
2,898.5

 
$
260.2

Short-term borrowings
 
$
234.4

 
$
—

 
$
77.5

 
$
3.5

 
$
55.0

 
$
98.4

 
$
—

Goodwill
 
$
2,935.8

 
$
—

 
$
1,978.5

 
$
763.7

 
$
11.5

 
$
182.1

 
$
—


(a)The following table provides a reconciliation of Partnership Adjusted EBITDA to AmeriGas Propane income before income taxes:    
 
 
 
Three Months Ended
December 31,
 
 
 
2017
 
2016
Partnership Adjusted EBITDA
 
 
$
194.1

 
$
185.1

Depreciation and amortization
 
 
(47.4
)
 
(44.6
)
Interest expense
 
 
(40.6
)
 
(40.0
)
Loss on extinguishments of debt
 
 
—

 
(33.2
)
Noncontrolling interest (i)
 
 
1.2

 
1.4

Income before income taxes
 
 
$
107.3

 
$
68.7

(i)
Principally represents the General Partner’s 1.01% interest in AmeriGas OLP.
(b)
Includes net pre-tax gains on commodity and certain foreign currency derivative instruments not associated with current-period transactions (including such amounts attributable to noncontrolling interests) totaling $6.6 and $105.5 during the three months ended December 31, 2017 and 2016, respectively.
(c)
Represents the elimination of intersegment transactions principally among Midstream & Marketing, UGI Utilities and AmeriGas Propane.
(d)
Represents allowance for funds used during construction (“AFUDC”) associated with our PennEast Pipeline equity investment.
Reconciliation of Adjusted EBITDA to (Loss) Income Before Income Taxes
The following table provides a reconciliation of Partnership Adjusted EBITDA to AmeriGas Propane income before income taxes:    
 
 
 
Three Months Ended
December 31,
 
 
 
2017
 
2016
Partnership Adjusted EBITDA
 
 
$
194.1

 
$
185.1

Depreciation and amortization
 
 
(47.4
)
 
(44.6
)
Interest expense
 
 
(40.6
)
 
(40.0
)
Loss on extinguishments of debt
 
 
—

 
(33.2
)
Noncontrolling interest (i)
 
 
1.2

 
1.4

Income before income taxes
 
 
$
107.3

 
$
68.7

(i)
Principally represents the General Partner’s 1.01% interest in AmeriGas OLP.