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v3.23.1

Unaudited Financial Information (Tables) | 6 Months Ended
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Mar. 31, 2023
Accounting Policies [Abstract] |
Schedule of Regulatory Assets | Significant regulatory assets and liabilities as of March 31, 2023 and September 30, 2022 included the following:
| March 31, 2023 |  | September 30, 2022
| (In thousands)
Regulatory assets: |  |  |
Pension and postretirement benefit costs | $ | 24,096 |  |  | $ | 31,122 |
Infrastructure mechanisms (1) | 203,010 |  |  | 235,972 |
Winter Storm Uri incremental costs (2) | 121,493 |  |  | 2,109,454 |
Deferred gas costs | 49,156 |  |  | 119,742 |
Regulatory excess deferred taxes (3) | 47,656 |  |  | 47,311 |
Recoverable loss on reacquired debt | 3,322 |  |  | 3,406 |
Deferred pipeline record collection costs | 51,967 |  |  | 36,898 |
Other | 13,231 |  |  | 21,467 |
| $ | 513,931 |  |  | $ | 2,605,372 |
Regulatory liabilities: |  |  |
Regulatory excess deferred taxes (3) | $ | 466,496 |  |  | $ | 545,021 |
Regulatory cost of removal obligation | 568,778 |  |  | 568,307 |
Deferred gas costs | 97,407 |  |  | 28,834 |
Asset retirement obligation | 5,737 |  |  | 5,737 |
APT annual adjustment mechanism | 39,360 |  |  | 31,138 |
Pension and postretirement benefit costs | 146,829 |  |  | 156,857 |
Other | 30,703 |  |  | 23,013 |
| $ | 1,355,310 |  |  | $ | 1,358,907 |
(1)Infrastructure mechanisms in Texas, Louisiana and Tennessee allow for the deferral of all eligible expenses associated with capital expenditures incurred pursuant to these rules, including the recording of interest on deferred expenses until the next rate proceeding (rate case or annual rate filing), at which time investment and costs would be recoverable through base rates. (2)Includes extraordinary gas costs incurred during Winter Storm Uri and certain related carrying costs. See Note 8 to the unaudited condensed consolidated financial statements for further information. (3)Regulatory excess deferred taxes represent changes in our net deferred tax liability related to our cost of service ratemaking due to the enactment of Tax Cuts and Jobs Act of 2017 (the "TCJA") and a Kansas legislative change enacted in fiscal 2020. See Note 11 to the unaudited condensed consolidated financial statements for further information.
Schedule of Regulatory Liabilities | Significant regulatory assets and liabilities as of March 31, 2023 and September 30, 2022 included the following:
| March 31, 2023 |  | September 30, 2022
| (In thousands)
Regulatory assets: |  |  |
Pension and postretirement benefit costs | $ | 24,096 |  |  | $ | 31,122 |
Infrastructure mechanisms (1) | 203,010 |  |  | 235,972 |
Winter Storm Uri incremental costs (2) | 121,493 |  |  | 2,109,454 |
Deferred gas costs | 49,156 |  |  | 119,742 |
Regulatory excess deferred taxes (3) | 47,656 |  |  | 47,311 |
Recoverable loss on reacquired debt | 3,322 |  |  | 3,406 |
Deferred pipeline record collection costs | 51,967 |  |  | 36,898 |
Other | 13,231 |  |  | 21,467 |
| $ | 513,931 |  |  | $ | 2,605,372 |
Regulatory liabilities: |  |  |
Regulatory excess deferred taxes (3) | $ | 466,496 |  |  | $ | 545,021 |
Regulatory cost of removal obligation | 568,778 |  |  | 568,307 |
Deferred gas costs | 97,407 |  |  | 28,834 |
Asset retirement obligation | 5,737 |  |  | 5,737 |
APT annual adjustment mechanism | 39,360 |  |  | 31,138 |
Pension and postretirement benefit costs | 146,829 |  |  | 156,857 |
Other | 30,703 |  |  | 23,013 |
| $ | 1,355,310 |  |  | $ | 1,358,907 |
(1)Infrastructure mechanisms in Texas, Louisiana and Tennessee allow for the deferral of all eligible expenses associated with capital expenditures incurred pursuant to these rules, including the recording of interest on deferred expenses until the next rate proceeding (rate case or annual rate filing), at which time investment and costs would be recoverable through base rates. (2)Includes extraordinary gas costs incurred during Winter Storm Uri and certain related carrying costs. See Note 8 to the unaudited condensed consolidated financial statements for further information. (3)Regulatory excess deferred taxes represent changes in our net deferred tax liability related to our cost of service ratemaking due to the enactment of Tax Cuts and Jobs Act of 2017 (the "TCJA") and a Kansas legislative change enacted in fiscal 2020. See Note 11 to the unaudited condensed consolidated financial statements for further information.

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- Definition Tabular disclosure of assets that are created when regulatory agencies permit public utilities to defer certain costs included in rate-setting to the balance sheet. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 715 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6501251&loc=d3e52485-110419 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=6499975&loc=d3e44264-110382 + Details
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- Definition Tabular disclosure of regulatory liabilities. Detailed information about liabilities that result from rate actions of a regulator. Rate actions of a regulator can impose a liability on a regulated enterprise resulting in a regulatory liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 405 -Section 25 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6500807&loc=d3e48068-110394 + Details
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