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Restatements of Condensed Consolidated Financial Statements (Tables) | 6 Months Ended
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Mar. 31, 2014
Revisions of Condensed Consolidated Financial Statements [Abstract] |
Condensed Consolidated Balance Sheet | Condensed Consolidated Balance Sheet
| March 31, 2013
| As Previously Reported | Adjustment | As Restated
Assets: |  |  |
Deferred income taxes | $ | 35.9 |  | $ | (21.0 | ) | $ | 14.9 |
Prepaid expenses and other current assets | $ | 52.1 |  | $ | 1.4 |  | $ | 53.5 |
Property, plant and equipment | $ | 4,286.7 |  | $ | (1.3 | ) | $ | 4,285.4 |
Liabilities and equity: |  |  |
Other current liabilities | $ | 644.2 |  | $ | (1.4 | ) | $ | 642.8 |
Deferred income taxes | $ | 941.4 |  | $ | (22.7 | ) | $ | 918.7 |
Other noncurrent liabilities | $ | 614.0 |  | $ | 1.7 |  | $ | 615.7 |
Retained earnings | $ | 1,379.4 |  | $ | (1.4 | ) | $ | 1,378.0 |
Accumulated other comprehensive loss | $ | (45.6 | ) | $ | (0.9 | ) | $ | (46.5 | )
Noncontrolling interests | $ | 1,227.3 |  | $ | 3.8 |  | $ | 1,231.1 |
Condensed Consolidated Statement of Income | Condensed Consolidated Statement of Income
| For the three months ended March 31, 2013 |  | For the six months ended March 31, 2013
| As Previously Reported | Adjustment | As Restated |  | As Previously Reported | Adjustment | As Restated
Revenues | $ | 2,537.1 |  | $ | 5.6 |  | $ | 2,542.7 |  |  | $ | 4,560.3 |  | $ | 1.1 |  | $ | 4,561.4 |
Cost of sales | $ | 1,500.6 |  | $ | (13.9 | ) | $ | 1,486.7 |  |  | $ | 2,719.4 |  | $ | (17.2 | ) | $ | 2,702.2 |
Operating and administrative expenses | $ | 465.8 |  | $ | (4.3 | ) | $ | 461.5 |  |  | $ | 892.7 |  | $ | (4.3 | ) | $ | 888.4 |
Depreciation | $ | 71.7 |  | $ | 2.3 |  | $ | 74.0 |  |  | $ | 143.5 |  | $ | 3.0 |  | $ | 146.5 |
Operating income | $ | 486.2 |  | $ | 21.5 |  | $ | 507.7 |  |  | $ | 782.3 |  | $ | 19.6 |  | $ | 801.9 |
Interest expense | $ | (60.1 | ) | $ | — |  | $ | (60.1 | ) |  | $ | (120.4 | ) | $ | (1.2 | ) | $ | (121.6 | )
Income before income taxes | $ | 426.2 |  | $ | 21.5 |  | $ | 447.7 |  |  | $ | 662.0 |  | $ | 18.4 |  | $ | 680.4 |
Income taxes | $ | (100.0 | ) | $ | (6.0 | ) | $ | (106.0 | ) |  | $ | (165.1 | ) | $ | (5.8 | ) | $ | (170.9 | )
Net income | $ | 326.2 |  | $ | 15.5 |  | $ | 341.7 |  |  | $ | 496.9 |  | $ | 12.6 |  | $ | 509.5 |
Deduct net income attributable to noncontrolling interests | $ | (154.3 | ) | $ | (6.7 | ) | $ | (161.0 | ) |  | $ | (222.4 | ) | $ | (3.9 | ) | $ | (226.3 | )
Net income attributable to UGI Corporation | $ | 171.9 |  | $ | 8.8 |  | $ | 180.7 |  |  | $ | 274.5 |  | $ | 8.7 |  | $ | 283.2 |
Basic earnings per common share | $ | 1.51 |  |  | $ | 1.59 |  |  | $ | 2.42 |  |  | $ | 2.50 |
Diluted earnings per common share | $ | 1.49 |  |  | $ | 1.57 |  |  | $ | 2.39 |  |  | $ | 2.47 |
Condensed Consolidated Statement of Comprehensive Income | Condensed Consolidated Statement of Comprehensive Income
| For the three months ended March 31, 2013 |  | For the six months ended March 31, 2013
| As Previously Reported | Adjustment | As Restated |  | As Previously Reported | Adjustment | As Restated
Net income | $ | 326.2 |  | $ | 15.5 |  | $ | 341.7 |  |  | $ | 496.9 |  | $ | 12.6 |  | $ | 509.5 |
Net gains (losses) on derivative instruments | $ | 9.2 |  | $ | (3.5 | ) | $ | 5.7 |  |  | $ | (0.1 | ) | $ | 0.5 |  | $ | 0.4 |
Reclassifications of net losses on derivative instruments | $ | 29.0 |  | $ | (3.8 | ) | $ | 25.2 |  |  | $ | 50.8 |  | $ | (8.2 | ) | $ | 42.6 |
Other comprehensive income | $ | 15.1 |  | $ | (7.3 | ) | $ | 7.8 |  |  | $ | 44.0 |  | $ | (7.7 | ) | $ | 36.3 |
Comprehensive income | $ | 341.3 |  | $ | 8.2 |  | $ | 349.5 |  |  | $ | 540.9 |  | $ | 4.9 |  | $ | 545.8 |
Deduct comprehensive income attributable to noncontrolling interests | $ | (171.3 | ) | $ | (6.7 | ) | $ | (178.0 | ) |  | $ | (250.0 | ) | $ | (3.9 | ) | $ | (253.9 | )
Comprehensive income attributable to UGI Corporation | $ | 170.0 |  | $ | 1.5 |  | $ | 171.5 |  |  | $ | 290.9 |  | $ | 1.0 |  | $ | 291.9 |
Condensed Consolidated Statements of Cash Flow | Condensed Consolidated Statements of Cash Flows
| For the six months ended March 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES: | As Previously Reported | Adjustment | As Restated
Net income | $ | 496.9 |  | $ | 12.6 |  | $ | 509.5 |
Depreciation and amortization | $ | 174.4 |  | $ | 3.0 |  | $ | 177.4 |
Deferred income taxes, net | $ | 18.8 |  | $ | 0.6 |  | $ | 19.4 |
Net change in realized gains and losses deferred as cash flow hedges | $ | 8.3 |  | $ | (8.3 | ) | $ | — |
Unrealized gains on derivative instruments | $ | — |  | $ | (5.8 | ) | $ | (5.8 | )
Other, net | $ | 7.1 |  | $ | 4.4 |  | $ | 11.5 |
Net change in: |  |  |
Accounts receivable and accrued utility revenues | $ | (550.1 | ) | $ | (5.1 | ) | $ | (555.2 | )
Inventories | $ | 64.5 |  | $ | (2.8 | ) | $ | 61.7 |
Accounts payable | $ | 175.0 |  | $ | 1.4 |  | $ | 176.4 |
Condensed Consolidated Statements of Changes in Equity | Condensed Consolidated Statements of Changes in Equity
| For the six months ended March 31, 2013
| As Previously Reported | Adjustment | As Restated
Retained earnings | $ | 1,379.4 |  | $ | (1.4 | ) | $ | 1,378.0 |
Accumulated other comprehensive loss | $ | (45.6 | ) | $ | (0.9 | ) | $ | (46.5 | )
Noncontrolling interests | $ | 1,227.3 |  | $ | 3.8 |  | $ | 1,231.1 |

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