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Utility Regulatory Assets and Liabilities and Regulatory Matters (Tables)
9 Months Ended
Jun. 30, 2021
Regulated Operations [Abstract]  
Schedule of Regulatory Assets The following regulatory assets and liabilities associated with UGI Utilities are included on the Condensed Consolidated Balance Sheets:
June 30,
2021
September 30,
2020
June 30,
2020
Regulatory assets (a):
Income taxes recoverable$131 $124 $133 
Underfunded pension and postretirement plans166 175 169 
Environmental costs58 61 62 
Removal costs, net24 26 22 
Other17 11 13 
Total regulatory assets$396 $397 $399 
Regulatory liabilities (a):
Postretirement benefit overcollections$12 $13 $13 
Deferred fuel and power refunds21 29 28 
State tax benefits — distribution system repairs30 28 29 
PAPUC Temporary Rates Order— 10 
Excess federal deferred income taxes269 274 275 
Other
Total regulatory liabilities$334 $353 $358 
(a)Current regulatory assets are included in “Prepaid expenses and other current assets” and regulatory liabilities are included in “Other current liabilities” and “Other noncurrent liabilities” on the Condensed Consolidated Balance Sheets.
Schedule of Regulatory Liabilities The following regulatory assets and liabilities associated with UGI Utilities are included on the Condensed Consolidated Balance Sheets:
June 30,
2021
September 30,
2020
June 30,
2020
Regulatory assets (a):
Income taxes recoverable$131 $124 $133 
Underfunded pension and postretirement plans166 175 169 
Environmental costs58 61 62 
Removal costs, net24 26 22 
Other17 11 13 
Total regulatory assets$396 $397 $399 
Regulatory liabilities (a):
Postretirement benefit overcollections$12 $13 $13 
Deferred fuel and power refunds21 29 28 
State tax benefits — distribution system repairs30 28 29 
PAPUC Temporary Rates Order— 10 
Excess federal deferred income taxes269 274 275 
Other
Total regulatory liabilities$334 $353 $358 
(a)Current regulatory assets are included in “Prepaid expenses and other current assets” and regulatory liabilities are included in “Other current liabilities” and “Other noncurrent liabilities” on the Condensed Consolidated Balance Sheets.