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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2021

Shares Used in Computing Basic and Diluted Earnings Per Share

Shares used in computing basic and diluted earnings per share are as follows:


(Thousands of shares)	2021	2020	2019
Weighted-average common shares outstanding for basic computation (a)	209,063	208,928	178,417
Incremental shares issuable for stock options, common stock awards and Equity Units (b) (c)	3,063	941	2,694
Weighted-average common shares outstanding for diluted computation	212,126	209,869	181,111

(a)Fiscal 2019 includes the partial-year impact from the August 2019 issuance of 34,613 shares of UGI Common Stock in connection with the AmeriGas Merger (see Note 5).

(b)Fiscal 2021 includes the partial-year impact of common shares assumed to be outstanding under the if-converted method in connection with the May 2021 issuance of Equity Units (see Note 13).

(c)For Fiscal 2021, Fiscal 2020 and Fiscal 2019 there were 5,267 shares, 7,056 shares and 1,162 shares, respectively, associated with outstanding stock option awards that were not included in the computation of diluted earnings per share because their effect was antidilutive.

Schedule of Cash and Cash Equivalents

The following table provides a reconciliation of the total cash, cash equivalents and restricted cash reported on the Consolidated Balance Sheets to the corresponding amounts reported on the Consolidated Statements of Cash Flows.


	2021		2020		2019
Cash and cash equivalents	$	855	$	336	$	447
Restricted cash	22		21		64
Cash, cash equivalents and restricted cash	$	877	$	357	$	511

Restrictions on Cash and Cash Equivalents


	2021		2020		2019
Cash and cash equivalents	$	855	$	336	$	447
Restricted cash	22		21		64
Cash, cash equivalents and restricted cash	$	877	$	357	$	511