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Segment Information (Tables)
12 Months Ended
Sep. 30, 2021
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information
TotalElim-
inations
AmeriGas
Propane
UGI InternationalMidstream
& Marketing
UGI UtilitiesCorporate &
Other (a)
2021        
Revenues from external customers$7,447 $— $2,614 $2,651 $1,182 $1,015 $(15)
Intersegment revenues$— $(291)(b)$— $— $224 $64 $
Cost of sales$2,614 $(288)(b)$1,217 $1,598 $1,033 $458 $(1,404)
Operating income $2,350 $—  $385 $314 (c)$160 $241 $1,250 
(Loss) income from equity investees(63)—  — — 30 — (93)
Other non-operating income, net12 — — — 
Earnings before interest expense and income taxes2,299 — 385 317 190 242 1,165 
Interest expense(310)—  (159)(27)(42)(56)(26)
Income tax expense(522)—  (58)(69)(41)(42)(312)
Net income attributable to UGI$1,467 $—  $168 $221 $107 $144 $827 
Depreciation and amortization$502 $—  $173 $134 $76 $119 $— 
Total assets$16,723 $(241)$4,485 $4,421 $3,010 $4,859 $189 
Short-term borrowings$367 $—  $170 $— $— $197 $— 
Capital expenditures (including the effects of accruals)$674 $—  $130 $107 $43 $394 $— 
Investments in equity investees$174 $—  $— $11 $163 $— $— 
2020        
Revenues from external customers$6,559 $— $2,381 $2,127 $1,065 $983 $
Intersegment revenues$— $(232)(b)$— $— $182 $47 $
Cost of sales$3,149 $(229)(b)$960 $1,191 $892 $448 $(113)
Operating income (loss)$982 $—  $373 $241 $140 $229 $(1)
Income from equity investees27 —  — — 27 — — 
Other non-operating (expense) income, net(20)— — 18 — (39)
Earnings (loss) before interest expense and income taxes989 — 373 259 168 229 (40)
Interest expense(322)—  (164)(31)(42)(54)(31)
Income tax (expense) benefit(135)—  (53)(55)(34)(39)46 
TotalElim-
inations
AmeriGas
Propane
UGI InternationalMidstream
& Marketing
UGI UtilitiesCorporate &
Other (a)
Net income (loss) attributable to UGI$532 $—  $156 $173 $92 $136 $(25)
Depreciation and amortization$484 $—  $178 $125 $75 $105 $
Total assets$13,985 $(282)$4,327 $3,123 $2,775 $3,809 $233 
Short-term borrowings$347 $—  $186 $$19 $141 $— 
Capital expenditures (including the effects of accruals)$665 $—  $135 $89 $93 $348 $— 
Investments in equity investees$200 $—  $— $10 $190 $— $— 
2019        
Revenues from external customers$7,320 $— $2,682 $2,372 $1,281 $981 $
Intersegment revenues$— $(306)(b)$— $— $235 $68 $
Cost of sales$4,323 $(301)(b)$1,191 $1,416 $1,241 $481 $295 
Operating income (loss)$617 $—  $404 $229 $105 $224 $(345)
Income from equity investees—  — — — — 
Loss on extinguishments of debt(6)— — — — — (6)
Other non-operating income (expense), net39 (1)— — 33 
Earnings (loss) before interest expense and income taxes659 (1)404 234 114 226 (318)
Interest expense(258)—  (167)(25)(9)(50)(7)
Income tax (expense) benefit(93)—  (26)(64)(27)(43)67
Noncontrolling interests’ net (income) loss(52)— (143)— — — 91 
Net income (loss) attributable to UGI$256 $(1) $68 $145 $78 $133 $(167)
Depreciation and amortization$448 $—  $179 $124 $51 $93 $
Total assets$13,347 $(353)$4,095 $2,975 $2,745 $3,560 $325 
Short-term borrowings$796 $— $328 $211 $91 $166 $— 
Capital expenditures (including the effects of accruals)$707 $— $107 $106 $138 $355 $
Investments in equity investees$190 $— $— $12 $178 $— $— 
(a)Corporate & Other includes specific items attributable to our reportable segments that are not included in the segment profit measures used by our CODM in assessing our reportable segments’ performance or allocating resources. The following table presents such pre-tax gains (losses) which have been included in Corporate & Other, and the reportable segments to which they relate, for Fiscal 2021, Fiscal 2020 and Fiscal 2019:
Location on Income StatementAmeriGas PropaneUGI InternationalMidstream & Marketing
2021
Net losses on commodity derivative instruments not associated with current-period transactionsRevenues$— $— $(15)
Net gains on commodity derivative instruments not associated with current-period transactionsCost of Sales$167 $1,065 $173 
Unrealized gains on foreign currency derivative instrumentsOther non-operating (expense) income, net$— $$— 
Business transformation expensesOperating and administrative expenses$(54)$(33)$— 
Impairment of customer relationship intangibleOperating and administrative expenses$— $(20)$— 
Impairment of investment in PennEast(Loss) income from equity method investees$— $— $(93)
2020
Net gains on commodity derivative instruments not associated with current-period transactionsRevenues$— $— $
Net gains on commodity derivative instruments not associated with current-period transactionsCost of sales$72 $— $42 
Unrealized losses on foreign currency derivative instrumentsOther non-operating (expense) income, net$— $(36)$— 
Acquisition and integration expenses associated with the CMG AcquisitionOperating and administrative expenses$— $— $(2)
Business transformation expensesOperating and administrative expenses$(44)$(18)$— 
Loss on disposals of Conemaugh and HVACLoss on disposals of Conemaugh and HVAC$— $— $(54)
2019
Net gains on commodity derivative instruments not associated with current-period transactionsRevenues$— $— $
Net losses on commodity derivative instruments not associated with current-period transactionsCost of Sales$(117)$(143)$(35)
Unrealized gains on foreign currency derivative instrumentsOther non-operating (expense) income, net$— $32 $— 
Loss on extinguishments of debtLoss on extinguishment of debt$— $(6)$— 
AmeriGas Merger expensesOperating and administrative expenses$(6)$— $— 
Acquisition and integration expenses associated with the CMG AcquisitionOperating and administrative expenses$— $— $(16)
Business transformation expensesOperating and administrative expenses$(15)$(9)$— 

(b)Represents the elimination of intersegment transactions principally among Midstream & Marketing, UGI Utilities and AmeriGas Propane.
(c)Beginning October 1, 2019, UGI International is allocated a portion of indirect corporate expenses. Prior to October 1, 2019, these expenses were billed to its parent company, which is included in Corporate & Other.