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Segment Information
 9 Months Ended
Jun. 30, 2023
Segment Reporting [Abstract]  
Segment Information
Note 14 — Segment Information

Our operations comprise four reportable segments generally based upon products or services sold, geographic location and regulatory environment: (1) AmeriGas Propane; (2) UGI International; (3) Midstream & Marketing; and (4) Utilities.

Corporate & Other includes certain items that are excluded from our CODM’s assessment of segment performance (see below for further details on these items). Corporate & Other also includes the net expenses of UGI’s captive general liability insurance company, UGI’s corporate headquarters facility and UGI’s unallocated corporate and general expenses as well as interest
expense on UGI debt that is not allocated. Corporate & Other assets principally comprise cash and cash equivalents of UGI and its captive insurance company, and UGI corporate headquarters’ assets. The accounting policies of our reportable segments are the same as those described in Note 2, “Summary of Significant Accounting Policies,” in the Company’s 2022 Annual Report.

Three Months Ended June 30, 2023TotalEliminationsAmeriGas
Propane		UGI InternationalMidstream & MarketingUtilitiesCorporate
& Other (a)
Revenues from external customers$1,659 $— $514 $611 $260 $270 $4 
Intersegment revenues$— $(25)(b)$— $— $19 $8 $(2)
Cost of sales$1,104 $(26)(b)$251 $418 $192 $118 $151 
Operating (loss) income$(732)$— $(8)$21 $40 $32 $(817)
Income from equity investees1 — — — 1 — — 
Loss on extinguishment of debt(9)— — — — — (9)
Other non-operating income (expense), net1 — — 1 — 2 (2)
(Loss) earnings before interest expense and income taxes(739)— (8)22 41 34 (828)
Interest expense(96)— (40)(10)(11)(20)(15)
(Loss) income before income taxes$(835)$—  $(48)$12 $30 $14 $(843)
Depreciation and amortization$134 $— $43 $30 $22 $38 $1 
Capital expenditures (including the effects of accruals)$255 $— $42 $27 $40 $146 $— 
Three Months Ended June 30, 2022TotalEliminationsAmeriGas
Propane		UGI InternationalMidstream & MarketingUtilitiesCorporate
& Other (a)
Revenues from external customers$2,033 $— $597 $738 $450 $250 $(2)
Intersegment revenues$— $(99)(b)$— $— $75 $24 $— 
Cost of sales$1,361 $(99)(b)$370 $544 $436 $121 $(11)
Operating income (loss)$99 $— $(10)$22 $38 $38 $11 
(Loss) income from equity investees(45)— — — 6 — (51)
Other non-operating income, net20 — — 4 — 2 14 
Earnings (loss) before interest expense and income taxes74 — (10)26 44 40 (26)
Interest expense(82)— (41)(7)(11)(15)(8)
(Loss) income before income taxes$(8)$—  $(51)$19 $33 $25 $(34)
Depreciation and amortization$130 $— $44 $29 $20 $37 $— 
Capital expenditures (including the effects of accruals)$201 $— $28 $25 $9 $139 $— 
Nine Months Ended June 30, 2023TotalEliminationsAmeriGas
Propane		UGI InternationalMidstream & MarketingUtilitiesCorporate
& Other (a)
Revenues from external customers$7,524 $— $2,147 $2,436 $1,354 $1,575 $12 
Intersegment revenues$— $(302)(b)$— $— $232 $69 $1 
Cost of sales$6,358 $(301)(b)$1,067 $1,713 $1,185 $873 $1,821 
Operating (loss) income$(1,681)$—  $240 $197 $249 $361 $(2,728)
Income (loss) from equity investees2 —  — (2)4 — — 
Loss on extinguishment of debt(9)— — — — — (9)
Other non-operating (loss) income, net(25)— — 21 — 6 (52)
(Loss) earnings before interest expense and income taxes(1,713)— 240 216 253 367 (2,789)
Interest expense(281)—  (122)(26)(33)(62)(38)
(Loss) income before income taxes$(1,994)$—  $118 $190 $220 $305 $(2,827)
Depreciation and amortization$397 $—  $132 $86 $65 $112 $2 
Capital expenditures (including the effects of accruals)$647 $— $93 $84 $74 $396 $— 
As of June 30, 2023
Total assets$15,243 $(182)$3,443 $3,179 $3,050 $5,560 $193 
Nine Months Ended June 30, 2022TotalEliminationsAmeriGas
Propane		UGI InternationalMidstream & MarketingUtilitiesCorporate
& Other (a)
Revenues from external customers$8,172 $— $2,423 $3,011 $1,424 $1,313 $1 
Intersegment revenues$— $(396)(b)$— $— $307 $87 $2 
Cost of sales$4,951 $(394)(b)$1,333 $2,267 $1,389 $701 $(345)
Operating income$1,363 $—  $303 $211 $197 $325 $327 
(Loss) income from equity investees(32)—  — — 19 — (51)
Loss on extinguishments of debt(11)— — — — — (11)
Other non-operating income, net41 — — 17 — 7 17 
Earnings before interest expense and income taxes1,361 — 303 228 216 332 282 
Interest expense(245)—  (120)(22)(31)(47)(25)
Income before income taxes$1,116 $—  $183 $206 $185 $285 $257 
Depreciation and amortization$387 $—  $132 $89 $57 $108 $1 
Capital expenditures (including the effects of accruals)$546 $— $99 $71 $25 $351 $— 
As of June 30, 2022
Total assets$17,111 $(182)$4,365 $4,410 $3,198 $5,146 $174 
(a)Corporate & Other includes specific items attributable to our reportable segments that are not included in the segment profit measures used by our CODM in assessing our reportable segments’ performance or allocating resources. The following table presents such pre-tax gains (losses) which have been included in Corporate & Other, and the reportable segments to which they relate:
Three Months Ended June 30, 2023Location on Income StatementAmeriGas PropaneUGI InternationalMidstream & Marketing
Net gains on commodity derivative instruments not associated with current-period transactionsRevenues$— $1 $1 
Net losses on commodity derivative instruments not associated with current-period transactionsCost of sales $(51)$(87)$(14)
Net losses on commodity derivative instruments not associated with current-period transactionsOther operating income, net$— $(1)$— 
AmeriGas operations enhancement for growth projectOperating and administrative expenses$(6)$— $— 
Loss on extinguishment of debtLoss on extinguishments of debt$(9)$— $— 
Unrealized losses on foreign currency derivative instrumentsOther non-operating income (expense), net$— $(2)$— 
Loss associated with impairment of AmeriGas Propane goodwillImpairment of goodwill$(656)$— $— 
Three Months Ended June 30, 2022Location on Income StatementAmeriGas PropaneUGI InternationalMidstream & Marketing
Net gains (losses) on commodity derivative instruments not associated with current-period transactionsRevenues$— $2 $(4)
Net (losses) gains on commodity derivative instruments not associated with current-period transactionsCost of sales $(46)$110 $(51)
Net gains on commodity derivative instruments not associated with current-period transactionsOther operating income, net$— $6 $— 
Restructuring costsOperating and administrative expenses$(1)$(2)$(1)
Unrealized gains on foreign currency derivative instrumentsOther non-operating income (expense), net$— $14 $— 
Impairments associated with certain equity method investmentsIncome (loss) from equity investees$— $— $(50)
Nine Months Ended June 30, 2023Location on Income StatementAmeriGas PropaneUGI InternationalMidstream & Marketing
Net gains on commodity derivative instruments not associated with current-period transactionsRevenues$— $4 $7 
Net losses on commodity derivative instruments not associated with current-period transactionsCost of sales $(55)$(1,491)$(275)
Net losses on commodity derivative instruments not associated with current-period transactionsOther operating income, net$— $(4)$— 
Loss on extinguishment of debtLoss on extinguishments of debt$(9)$— $— 
Unrealized losses on foreign currency derivative instrumentsOther non-operating income (expense), net$— $(52)$— 
AmeriGas operations enhancement for growth projectOperating and administrative expenses$(19)$— $— 
Loss on disposal of U.K. energy marketing businessLoss on disposal of U.K. energy marketing business$— $(215)$— 
Impairment of assetsOperating and administrative expenses$— $(19)$— 
Loss associated with impairment of AmeriGas Propane goodwillImpairment of goodwill$(656)$— $— 
Nine Months Ended June 30, 2022Location on Income StatementAmeriGas PropaneUGI InternationalMidstream & Marketing
Net gains (losses) on commodity derivative instruments not associated with current-period transactionsRevenues$— $7 $(6)
Net (losses) gains on commodity derivative instruments not associated with current-period transactionsCost of sales $(83)$458 $(29)
Net gains on commodity derivative instruments not associated with current-period transactionsOther operating income, net$— $6 $— 
Restructuring costsOperating and administrative expenses$(15)$(4)$(1)
Loss on extinguishment of debtLoss on extinguishment of debt$— $(11)$— 
Unrealized gain on foreign currency derivative instrumentsOther non-operating income (expense), net$— $19 $— 
Impairments associated with certain equity method investmentsIncome (loss) from equity investees$— $— $(50)
(b)Represents the elimination of intersegment transactions principally among Midstream & Marketing, Utilities and AmeriGas Propane.