Utility Regulatory Assets and Liabilities and Regulatory Matters (Tables)

12 Months Ended

Sep. 30, 2019

Regulated Operations [Abstract]

Schedule of Regulatory Assets

The following regulatory assets and liabilities associated with UGI Utilities are included in our Consolidated Balance Sheets at September 30:

	2019		2018
Regulatory assets:
Income taxes recoverable	$	115.2	$	110.1
Underfunded pension and postretirement plans	178.6		87.1
Environmental costs	59.5		58.8
Removal costs, net	28.3		32.0
Other	14.0		13.0
Total regulatory assets	$	395.6	$	301.0
Regulatory liabilities (a):
Postretirement benefit overcollections	$	14.5	$	17.8
Deferred fuel and power refunds	6.1		36.7
State income tax benefits — distribution system repairs	25.0		22.6
PAPUC Temporary Rates Order	31.3		24.4
Excess federal deferred income taxes	279.5		285.2
Other	2.4		3.5
Total regulatory liabilities	$	358.8	$	390.2

(a) Regulatory liabilities are recorded in “Other current liabilities” and “Other noncurrent liabilities” on the Consolidated Balance Sheets.

Schedule of Regulatory Liabilities

The following regulatory assets and liabilities associated with UGI Utilities are included in our Consolidated Balance Sheets at September 30:

	2019		2018
Regulatory assets:
Income taxes recoverable	$	115.2	$	110.1
Underfunded pension and postretirement plans	178.6		87.1
Environmental costs	59.5		58.8
Removal costs, net	28.3		32.0
Other	14.0		13.0
Total regulatory assets	$	395.6	$	301.0
Regulatory liabilities (a):
Postretirement benefit overcollections	$	14.5	$	17.8
Deferred fuel and power refunds	6.1		36.7
State income tax benefits — distribution system repairs	25.0		22.6
PAPUC Temporary Rates Order	31.3		24.4
Excess federal deferred income taxes	279.5		285.2
Other	2.4		3.5
Total regulatory liabilities	$	358.8	$	390.2

(a) Regulatory liabilities are recorded in “Other current liabilities” and “Other noncurrent liabilities” on the Consolidated Balance Sheets.