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Significant Accounting Policies (Policies) | 6 Months Ended
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Mar. 31, 2014
Accounting Policies [Abstract] |
Restricted Cash | Restricted Cash. Restricted cash principally represents those cash balances in our commodity futures brokerage accounts that are restricted from withdrawal.
Earnings Per Common Share | Earnings Per Common Share. Basic earnings per share attributable to UGI Corporation shareholders reflect the weighted-average number of common shares outstanding. Diluted earnings per share attributable to UGI Corporation include the effects of dilutive stock options and common stock awards. Shares used in computing basic and diluted earnings per share are as follows:
|  | Three Months Ended March 31, |  | Six Months Ended March 31,
|  | 2014 |  | 2013 |  | 2014 |  | 2013
Denominator (thousands of shares): |  |  |  |  |  |  |  |
Average common shares outstanding for basic computation |  | 115,173 |  |  | 113,709 |  |  | 114,996 |  |  | 113,416 |
Incremental shares issuable for stock options and awards |  | 1,574 |  |  | 1,490 |  |  | 1,530 |  |  | 1,413 |
Average common shares outstanding for diluted computation |  | 116,747 |  |  | 115,199 |  |  | 116,526 |  |  | 114,829 |
Comprehensive Income | Comprehensive Income. Comprehensive income comprises net income and other comprehensive income. Other comprehensive income principally comprises (1) gains and losses on derivative instruments qualifying as cash flow hedges, net of reclassifications to net income; (2) actuarial gains and losses on postretirement benefit plans, net of associated amortization; and (3) foreign currency translation and intracompany transaction adjustments. Changes in accumulated other comprehensive income (“AOCI”) during the three and six months ended March 31, 2014, are as follows:
Three Months Ended March 31, 2014: | Postretirement |  | Derivative |  | Foreign |  |
| Benefit Plans |  | Instruments |  | Currency |  | Total
Balance, December 31, 2013 | $ | (16.0 | ) |  | $ | (15.8 | ) |  | $ | 64.0 |  |  | $ | 32.2 |
Other comprehensive income (loss) before reclassification adjustments (after-tax) | — |  |  | 6.3 |  |  | (0.6 | ) |  | 5.7 |
Amounts reclassified from AOCI and noncontrolling interests: |  |  |  |  |  |  |
Reclassification adjustments (pre-tax) | 0.3 |  |  | (34.7 | ) |  | — |  |  | (34.4 | )
Reclassification adjustments tax (expense) benefit | (0.1 | ) |  | 3.3 |  |  | — |  |  | 3.2 |
Reclassification adjustments (after-tax) | 0.2 |  |  | (31.4 | ) |  | — |  |  | (31.2 | )
Other comprehensive income (loss) | 0.2 |  |  | (25.1 | ) |  | (0.6 | ) |  | (25.5 | )
Add comprehensive loss attributable to noncontrolling interests, principally in AmeriGas Partners | — |  |  | 17.6 |  |  | — |  |  | 17.6 |
Other comprehensive income (loss) attributable to UGI | 0.2 |  |  | (7.5 | ) |  | (0.6 | ) |  | (7.9 | )
Balance, March 31, 2014 | $ | (15.8 | ) |  | $ | (23.3 | ) |  | $ | 63.4 |  |  | $ | 24.3 |
Six Months Ended March 31, 2014: | Postretirement |  | Derivative |  | Foreign |  |
| Benefit Plans |  | Instruments |  | Currency |  | Total
Balance, September 30, 2013 | $ | (16.4 | ) |  | $ | (26.9 | ) |  | $ | 51.7 |  |  | $ | 8.4 |
Other comprehensive income before reclassification adjustments (after-tax) | — |  |  | 46.8 |  |  | 11.7 |  |  | 58.5 |
Amounts reclassified from AOCI and noncontrolling interests: |  |  |  |  |  |  |
Reclassification adjustments (pre-tax) | 0.6 |  |  | (50.5 | ) |  | — |  |  | (49.9 | )
Reclassification adjustments tax (expense) benefit | — |  |  | 5.3 |  |  | — |  |  | 5.3 |
Reclassification adjustments (after-tax) | 0.6 |  |  | (45.2 | ) |  | — |  |  | (44.6 | )
Other comprehensive income | 0.6 |  |  | 1.6 |  |  | 11.7 |  |  | 13.9 |
Add comprehensive loss attributable to noncontrolling interests, principally in AmeriGas Partners | — |  |  | 2.0 |  |  | — |  |  | 2.0 |
Other comprehensive income attributable to UGI | 0.6 |  |  | 3.6 |  |  | 11.7 |  |  | 15.9 |
Balance, March 31, 2014 | $ | (15.8 | ) |  | $ | (23.3 | ) |  | $ | 63.4 |  |  | $ | 24.3 |
For additional information on amounts reclassified from AOCI relating to derivative instruments see Note 12 to condensed consolidated financial statements.
Use of Estimates | Use of Estimates. The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses and costs. These estimates are based on management’s knowledge of current events, historical experience and various other assumptions that are believed to be reasonable under the circumstances. Accordingly, actual results may be different from these estimates and assumptions.

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- Definition Entity's cash and cash equivalents accounting policy with respect to restricted balances. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 1 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 305 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2122427 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.1(a)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4273-108586 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Subparagraph a -Article 9 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Financial Reporting Release (FRR) -Number 203 -Paragraph 02-03 + Details
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- Definition Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2144384 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3630-109257 + Details
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