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Segment Information (Tables)
12 Months Ended
Sep. 30, 2023
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information
TotalElim-
inations
AmeriGas
Propane
UGI InternationalMidstream
& Marketing
UtilitiesCorporate &
Other (a)
2023        
Revenues from external customers$8,928 $— $2,581 $2,965 $1,596 $1,780 $
Intersegment revenues$— $(326)(b)$— $— $251 $74 $
Cost of sales$6,937 $(325)(b)$1,250 $2,045 $1,360 $953 $1,654 
Operating (loss) income $(1,444)$—  $268 $215 $285 $357 $(2,569)
Income (loss) from equity investees—  — (4)— — 
Loss on extinguishments of debt(9)—  — — — — (9)
Other non-operating (loss) income, net(7)— — 23 — (38)
(Loss) earnings before interest expense and income taxes(1,458)— 268 234 291 365 (2,616)
Interest expense(379)—  (163)(37)(45)(82)(52)
Income tax benefit (expense)335 —  (34)(25)(53)(64)511 
Net (loss) income attributable to UGI$(1,502)$—  $71 $172 $193 $219 $(2,157)
Depreciation and amortization$532 $—  $177 $116 $86 $152 $
Total assets$15,401 $(173)$3,415 $3,105 $3,160 $5,691 $203 
Short-term borrowings$649 $—  $— $214 $103 $332 $— 
Capital expenditures (including the effects of accruals)$956  $134 $129 $130 $563 $— 
Investments in equity investees$299 $—  $— $35 $264 $— $— 
TotalElim-
inations
AmeriGas
Propane
UGI InternationalMidstream
& Marketing
UtilitiesCorporate &
Other (a)
2022        
Revenues from external customers$10,106 $— $2,943 $3,686 $1,957 $1,515 $
Intersegment revenues$— $(477)(b)$— $— $369 $105 $
Cost of sales$5,973 $(474)(b)$1,613 $2,751 $1,876 $798 $(591)
Operating income$1,666 $—  $307 $237 $246 $327 $549 
(Loss) income from equity investees(14)—  — (2)23 — (35)
Loss on extinguishments of debt(11)— — — — — (11)
Other non-operating income, net75 — — 19 — 47 
Earnings before interest expense and income taxes1,716 — 307 254 269 336 550 
Interest expense(329)—  (160)(28)(41)(65)(35)
Income tax expense(313)—  (35)(50)(65)(65)(98)
Noncontrolling interests’ net (income) loss(1)— — (1)— — — 
Net income attributable to UGI$1,073 $—  $112 $175 $163 $206 $417 
Depreciation and amortization$518 $—  $177 $116 $79 $144 $
Total assets$17,575 $(203)$4,332 $4,610 $3,286 $5,354 $196 
Short-term borrowings$368 $—  $131 $$— $236 $— 
Capital expenditures (including the effects of accruals)$835 $—  $128 $107 $38 $562 $— 
Investments in equity investees$130 $—  $— $20 $109 $— $
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 $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 $— $— 

(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 2023, Fiscal 2022 and Fiscal 2021:
Location on Income StatementAmeriGas PropaneUGI InternationalMidstream & Marketing
2023
Net gains on commodity derivative instruments not associated with current-period transactionsRevenues$— $$
Net losses on commodity derivative instruments not associated with current-period transactionsCost of Sales$(16)$(1,402)$(236)
AmeriGas performance enhancement Operating and administrative expenses$(24)$— $— 
Loss on extinguishment of debtLoss on extinguishments of debt$(9)$— $— 
Unrealized losses on foreign currency derivative instrumentsOther non-operating (expense) income, net$— $(38)$— 
Loss associated with impairment of AmeriGas Propane goodwillImpairment of goodwill$(656)$— $— 
Costs associated with exit of the UGI International energy marketing businessRevenues/Operating and administrative expenses$— $(27)$— 
Costs associated with exit of the UGI International energy marketing businessLoss on disposal of UGI International energy marketing business$— $(221)$— 
2022
Net gains (losses) on commodity derivative instruments not associated with current-period transactionsRevenues$— $$(4)
Net (losses) gains on commodity derivative instruments not associated with current-period transactionsCost of sales$(185)$797 $(21)
Net gains on commodity derivative instruments not associated with current-period transactionsOther operating income, net$— $$— 
Restructuring costsOperating and administrative expenses$(16)$(9)$(1)
Loss on extinguishment of debtLoss on extinguishments of debt$— $(11)$— 
Unrealized gains on foreign currency derivative instrumentsOther non-operating (expense) income, net$— $50 $— 
AmeriGas performance enhancement Operating and administrative expenses$(5)$— $— 
Costs associated with exit of the UGI International energy marketing businessOperating and administrative expenses$— $(5)$— 
Impairments associated with certain equity method investmentsIncome (loss) from equity investees$— $— $(35)
2021
Net losses on commodity derivative instruments not associated with current-period transactionsRevenues$— $— $(15)
Net gains on commodity derivative instruments not associated with current-period transactionsCost of Sales$167 $1,065 $173 
Unrealized gains on foreign currency derivative instrumentsOther non-operating (expense) income, net$— $$— 
Business transformation expensesOperating and administrative expenses$(54)$(33)$— 
Impairment of customer relationship intangibleOperating and administrative expenses$— $(20)$— 
Impairments associated with certain equity method investmentsIncome (loss) from equity investees$— $— $(93)

(b)Represents the elimination of intersegment transactions principally among Midstream & Marketing, Utilities and AmeriGas Propane.