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Restatements of Condensed Consolidated Financial Statements (Tables) | 9 Months Ended
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Jun. 30, 2014
Revisions of Condensed Consolidated Financial Statements [Abstract] |
Condensed Consolidated Balance Sheet | Condensed Consolidated Balance Sheet
| June 30, 2013
| As Previously Reported | Adjustment | As Revised
Assets: |  |  |
Deferred income taxes | $ | 27.3 |  | $ | (20.7 | ) | $ | 6.6 |
Property, plant and equipment | $ | 4,325.0 |  | $ | (1.3 | ) | $ | 4,323.7 |
Liabilities and equity: |  |  |
Deferred income taxes | $ | 956.9 |  | $ | (23.4 | ) | $ | 933.5 |
Other noncurrent liabilities | $ | 613.5 |  | $ | 3.4 |  | $ | 616.9 |
Retained earnings | $ | 1,361.9 |  | $ | (7.0 | ) | $ | 1,354.9 |
Accumulated other comprehensive loss | $ | (30.7 | ) | $ | 3.3 |  | $ | (27.4 | )
Noncontrolling interests, principally in AmeriGas Partners | $ | 1,132.2 |  | $ | 1.7 |  | $ | 1,133.9 |
Condensed Consolidated Statement of Income | Condensed Consolidated Statement of Income
| For the three months ended June 30, 2013 |  | For the nine months ended June 30, 2013
| As Previously Reported | Adjustment | As Revised |  | As Previously Reported | Adjustment | As Revised
Revenues | $ | 1,372.3 |  | $ | 2.0 |  | $ | 1,374.3 |  |  | $ | 5,932.6 |  | $ | 3.1 |  | $ | 5,935.7 |
Cost of sales | $ | 827.9 |  | $ | 8.9 |  | $ | 836.8 |  |  | $ | 3,547.3 |  | $ | (8.3 | ) | $ | 3,539.0 |
Operating and administrative expenses | $ | 404.7 |  | $ | 2.8 |  | $ | 407.5 |  |  | $ | 1,297.4 |  | $ | (1.5 | ) | $ | 1,295.9 |
Depreciation | $ | 76.5 |  | $ | (0.1 | ) | $ | 76.4 |  |  | $ | 220.0 |  | $ | 2.9 |  | $ | 222.9 |
Other income, net | $ | (9.0 | ) | $ | 2.0 |  | $ | (7.0 | ) |  | $ | (26.5 | ) | $ | 2.0 |  | $ | (24.5 | )
Operating income | $ | 53.1 |  | $ | (11.6 | ) | $ | 41.5 |  |  | $ | 835.4 |  | $ | 8.0 |  | $ | 843.4 |
Interest expense | $ | (59.2 | ) | $ | — |  | $ | (59.2 | ) |  | $ | (179.6 | ) | $ | (1.2 | ) | $ | (180.8 | )
Income (loss) before income taxes | $ | (6.1 | ) | $ | (11.6 | ) | $ | (17.7 | ) |  | $ | 655.9 |  | $ | 6.8 |  | $ | 662.7 |
Income taxes | $ | (9.0 | ) | $ | 3.9 |  | $ | (5.1 | ) |  | $ | (174.1 | ) | $ | (1.9 | ) | $ | (176.0 | )
Net (loss) income | $ | (15.1 | ) | $ | (7.7 | ) | $ | (22.8 | ) |  | $ | 481.8 |  | $ | 4.9 |  | $ | 486.7 |
Add net loss (deduct net income) attributable to noncontrolling interests, principally in AmeriGas Partners | $ | 29.8 |  | $ | 2.1 |  | $ | 31.9 |  |  | $ | (192.6 | ) | $ | (1.8 | ) | $ | (194.4 | )
Net income attributable to UGI Corporation | $ | 14.7 |  | $ | (5.6 | ) | $ | 9.1 |  |  | $ | 289.2 |  | $ | 3.1 |  | $ | 292.3 |
Basic earnings per common share | $ | 0.13 |  |  | $ | 0.08 |  |  | $ | 2.54 |  |  | $ | 2.57 |
Diluted earnings per common share | $ | 0.13 |  |  | $ | 0.08 |  |  | $ | 2.51 |  |  | $ | 2.54 |
Condensed Consolidated Statement of Comprehensive Income | Condensed Consolidated Statement of Comprehensive Income
| For the three months ended June 30, 2013 |  | For the nine months ended June 30, 2013
| As Previously Reported | Adjustment | As Revised |  | As Previously Reported | Adjustment | As Revised
Net (loss) income | $ | (15.1 | ) | $ | (7.7 | ) | $ | (22.8 | ) |  | $ | 481.8 |  | $ | 4.9 |  | $ | 486.7 |
Net losses on derivative instruments | $ | (11.0 | ) | $ | 3.4 |  | $ | (7.6 | ) |  | $ | (11.1 | ) | $ | 3.9 |  | $ | (7.2 | )
Reclassifications of net losses on derivative instruments | $ | 8.9 |  | $ | 0.8 |  | $ | 9.7 |  |  | $ | 59.7 |  | $ | (7.4 | ) | $ | 52.3 |
Other comprehensive income | $ | 7.0 |  | $ | 4.2 |  | $ | 11.2 |  |  | $ | 51.0 |  | $ | (3.5 | ) | $ | 47.5 |
Comprehensive (loss) income | $ | (8.1 | ) | $ | (3.5 | ) | $ | (11.6 | ) |  | $ | 532.8 |  | $ | 1.4 |  | $ | 534.2 |
Add comprehensive loss (deduct comprehensive income) attributable to noncontrolling interests, principally in AmeriGas Partners | $ | 37.8 |  | $ | 2.1 |  | $ | 39.9 |  |  | $ | (212.2 | ) | $ | (1.8 | ) | $ | (214.0 | )
Comprehensive income attributable to UGI Corporation | $ | 29.7 |  | $ | (1.4 | ) | $ | 28.3 |  |  | $ | 320.6 |  | $ | (0.4 | ) | $ | 320.2 |
Condensed Consolidated Statements of Cash Flow | Condensed Consolidated Statements of Cash Flows
| For the nine months ended June 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES: | As Previously Reported | Adjustment | As Revised
Net income | $ | 481.8 |  | $ | 4.9 |  | $ | 486.7 |
Depreciation and amortization | $ | 266.3 |  | $ | 2.9 |  | $ | 269.2 |
Deferred income taxes, net | $ | 35.5 |  | $ | (3.3 | ) | $ | 32.2 |
Net change in realized gains and losses deferred as cash flow hedges | $ | 5.0 |  | $ | (5.0 | ) | $ | — |
Unrealized losses on derivative instruments | $ | — |  | $ | (0.7 | ) | $ | (0.7 | )
Other, net | $ | (11.3 | ) | $ | 7.7 |  | $ | (3.6 | )
Net change in: |  |  |
Accounts receivable and accrued utility revenues | $ | (141.1 | ) | $ | (5.1 | ) | $ | (146.2 | )
Inventories | $ | 54.1 |  | $ | (2.8 | ) | $ | 51.3 |
Accounts payable | $ | (26.9 | ) | $ | 1.4 |  | $ | (25.5 | )
Other current liabilities | $ | (73.8 | ) | $ | — |  | $ | (73.8 | )
Condensed Consolidated Statements of Changes in Equity | Condensed Consolidated Statements of Changes in Equity
| For the nine months ended June 30, 2013
| As Previously Reported | Adjustment | As Revised
Retained earnings | $ | 1,361.9 |  | $ | (7.0 | ) | $ | 1,354.9 |
Accumulated other comprehensive loss | $ | (30.7 | ) | $ | 3.3 |  | $ | (27.4 | )
Noncontrolling interests | $ | 1,132.2 |  | $ | 1.7 |  | $ | 1,133.9 |

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