SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Sep. 30, 2023

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

UGI CORPORATION AND SUBSIDIARIES

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

(Millions of dollars)

	Balance at beginning of year		Charged (credited) to costs and expenses		Other			Balance at end of year
Year Ended September 30, 2023
Reserves deducted from assets in the consolidated balance sheet:
Allowance for doubtful accounts	$	64	$	69	$	(62)	(1)	$	71
Other reserves:
Deferred tax assets valuation allowance	$	141	$	(38)	$	38	(2)	$	141
Year Ended September 30, 2022
Reserves deducted from assets in the consolidated balance sheet:
Allowance for doubtful accounts	$	53	$	61	$	(50)	(1)	$	64
Other reserves:
Deferred tax assets valuation allowance	$	138	$	(14)	$	17	(2)	$	141
Year Ended September 30, 2021
Reserves deducted from assets in the consolidated balance sheet:
Allowance for doubtful accounts	$	42	$	36	$	(25)	(1)	$	53
Other reserves:
Deferred tax assets valuation allowance	$	105	$	23	$	10	(2)	$	138

(1)Uncollectible accounts written off, net of recoveries.

(2)Primarily a notional interest deduction valuation allowance adjustment.