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Segment Information (Tables) | 9 Months Ended
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Jun. 30, 2014
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information | Three Months Ended June 30, 2014:
|  |  |  |  |  |  |  |  |  | Midstream & Marketing |  | UGI International |  |
|  | Total |  | Eliminations |  | AmeriGas Propane |  | Gas Utility |  | Energy Services |  | Electric Generation |  | Antargaz |  | Flaga & Other |  | Corporate & Other (b)
Revenues |  | $ | 1,486.7 |  |  | $ | (50.8 | ) | (c) | $ | 613.2 |  |  | $ | 128.3 |  |  | $ | 248.3 |  |  | $ | 20.5 |  |  | $ | 249.2 |  |  | $ | 232.3 |  |  | $ | 45.7 |
Cost of sales |  | $ | 926.5 |  |  | $ | (49.6 | ) | (c) | $ | 340.8 |  |  | $ | 49.2 |  |  | $ | 209.2 |  |  | $ | 10.5 |  |  | $ | 164.1 |  |  | $ | 180.7 |  |  | $ | 21.6 |
Segment profit: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating income (loss) |  | $ | 62.7 |  |  | $ | (0.1 | ) |  | $ | 7.2 |  |  | $ | 17.1 |  |  | $ | 23.5 |  |  | $ | 2.6 |  |  | $ | (1.4 | ) |  | $ | 8.2 |  |  | $ | 5.6 |
Loss from equity investees |  | (0.1 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (0.1 | ) |  | — |  |  | — |
Interest expense |  | (60.1 | ) |  | — |  |  | (41.4 | ) |  | (9.8 | ) |  | (0.5 | ) |  | — |  |  | (6.3 | ) |  | (1.4 | ) |  | (0.7 | )
Income (loss) before income taxes |  | $ | 2.5 |  |  | $ | (0.1 | ) |  | $ | (34.2 | ) |  | $ | 7.3 |  |  | $ | 23.0 |  |  | $ | 2.6 |  |  | $ | (7.8 | ) |  | $ | 6.8 |  |  | $ | 4.9 |
Partnership EBITDA (a) |  | $ | 52.2 |  |  |  |  | $ | 55.0 |  |  |  |  |  |  |  |  |  |  |  |  | $ | (2.8 | )
Noncontrolling interests’ net (loss) |  | $ | (33.3 | ) |  | $ | — |  |  | $ | (31.0 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (0.3 | ) |  | $ | — |  |  | $ | (2.0 | )
Depreciation and amortization |  | $ | 90.0 |  |  | $ | — |  |  | $ | 47.8 |  |  | $ | 13.7 |  |  | $ | 3.3 |  |  | $ | 2.7 |  |  | $ | 14.6 |  |  | $ | 6.2 |  |  | $ | 1.7 |
Capital expenditures |  | $ | 102.4 |  |  | $ | 1.2 |  |  | $ | 29.3 |  |  | $ | 35.9 |  |  | $ | 11.2 |  |  | $ | 1.9 |  |  | $ | 15.6 |  |  | $ | 4.8 |  |  | $ | 2.5 |
Total assets (at period end) |  | $ | 10,077.7 |  |  | $ | (112.8 | ) |  | $ | 4,345.8 |  |  | $ | 2,147.4 |  |  | $ | 542.7 |  |  | $ | 279.1 |  |  | $ | 1,784.2 |  |  | $ | 650.6 |  |  | $ | 440.7 |
Bank loans (at period end) |  | $ | 96.5 |  |  | $ | — |  |  | $ | 92.5 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 4.0 |  |  | $ | — |
Goodwill (at period end) |  | $ | 2,885.1 |  |  | $ | — |  |  | $ | 1,939.0 |  |  | $ | 182.1 |  |  | $ | 5.6 |  |  | $ | — |  |  | $ | 651.7 |  |  | $ | 99.7 |  |  | $ | 7.0 |
Three Months Ended June 30, 2013:
|  |  |  |  |  |  |  |  |  |  | Midstream & Marketing |  | UGI International |  |
|  | Total |  | Eliminations |  |  | AmeriGas Propane |  | Gas Utility |  | Energy Services |  | Electric Generation |  | Antargaz |  | Flaga & Other |  | Corporate & Other (b)
Revenues |  | $ | 1,374.3 |  |  | $ | (61.5 | ) | (c) |  | $ | 581.7 |  |  | $ | 126.7 |  |  | $ | 233.0 |  |  | $ | 16.3 |  |  | $ | 249.3 |  |  | $ | 182.5 |  |  | $ | 46.3 |
Cost of sales |  | $ | 836.8 |  |  | $ | (60.1 | ) | (c) |  | $ | 305.7 |  |  | $ | 52.4 |  |  | $ | 214.9 |  |  | $ | 8.5 |  |  | $ | 148.7 |  |  | $ | 134.8 |  |  | $ | 31.9 |
Segment profit: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating income (loss) |  | $ | 41.5 |  |  | $ | (0.2 | ) |  |  | $ | 3.8 |  |  | $ | 14.2 |  |  | $ | 6.4 |  |  | $ | 0.6 |  |  | $ | 14.6 |  |  | $ | 6.5 |  |  | $ | (4.4 | )
Income from equity investees |  | — |  |  | — |  |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Interest expense |  | (59.2 | ) |  | — |  |  |  | (41.2 | ) |  | (9.2 | ) |  | (0.6 | ) |  | — |  |  | (6.2 | ) |  | (1.2 | ) |  | (0.8 | )
(Loss) income before income taxes |  | $ | (17.7 | ) |  | $ | (0.2 | ) |  |  | $ | (37.4 | ) |  | $ | 5.0 |  |  | $ | 5.8 |  |  | $ | 0.6 |  |  | $ | 8.4 |  |  | $ | 5.3 |  |  | $ | (5.2 | )
Partnership EBITDA (a) |  |  |  |  |  |  | $ | 56.3 |  |  |  |  |  |  |  |  |  |  |  |  |
Noncontrolling interests’ net (loss) income |  | $ | (31.9 | ) |  | $ | — |  |  |  | $ | (31.7 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (0.3 | ) |  | $ | 0.1 |  |  | $ | — |
Depreciation and amortization |  | $ | 91.8 |  |  | $ | (0.1 | ) |  |  | $ | 52.4 |  |  | $ | 13.1 |  |  | $ | 2.1 |  |  | $ | 2.6 |  |  | $ | 14.0 |  |  | $ | 6.1 |  |  | $ | 1.6 |
Capital expenditures |  | $ | 107.6 |  |  | $ | (0.1 | ) |  |  | $ | 26.3 |  |  | $ | 37.3 |  |  | $ | 22.0 |  |  | $ | 4.4 |  |  | $ | 11.7 |  |  | $ | 4.0 |  |  | $ | 2.0 |
Total assets (at period end) |  | $ | 9,806.8 |  |  | $ | (95.9 | ) |  |  | $ | 4,386.8 |  |  | $ | 2,143.7 |  |  | $ | 437.0 |  |  | $ | 267.2 |  |  | $ | 1,771.7 |  |  | $ | 543.1 |  |  | $ | 353.2 |
Bank loans (at period end) |  | $ | 135.9 |  |  | $ | — |  |  |  | $ | 80.0 |  |  | $ | — |  |  | $ | 45.5 |  |  | $ | — |  |  | $ | — |  |  | $ | 10.4 |  |  | $ | — |
Goodwill (at period end) |  | $ | 2,834.0 |  |  | $ | — |  |  |  | $ | 1,929.2 |  |  | $ | 182.1 |  |  | $ | 2.8 |  |  | $ | — |  |  | $ | 619.2 |  |  | $ | 93.7 |  |  | $ | 7.0 |
(a) | The following table provides a reconciliation of Partnership EBITDA to AmeriGas Propane operating income:
Three Months Ended June 30, |  | 2014 |  | 2013
Partnership EBITDA |  | $ | 55.0 |  |  | $ | 56.3 |
Depreciation and amortization |  | (47.8 | ) |  | (52.4 | )
Noncontrolling interests (i) |  | — |  |  | (0.1 | )
Operating income |  | $ | 7.2 |  |  | $ | 3.8 |
(i) | Principally represents the General Partner’s 1.01% interest in AmeriGas OLP.
(b) | Corporate & Other results principally comprise (1) Electric Utility, (2) Enterprises’ heating, ventilation, air-conditioning, refrigeration and electrical contracting businesses (“HVAC”), (3) net gains and losses on Midstream & Marketing’s commodity derivative instruments, and net gains and losses on AmeriGas Propane’s commodity derivative instruments entered into beginning April 1, 2014, that are not associated with current period transactions, (4) net expenses of UGI’s captive general liability insurance company, and (5) UGI Corporation’s unallocated corporate and general expenses and interest income. Corporate & Other assets principally comprise cash, short-term investments, the assets of Electric Utility and HVAC, and an intercompany loan. The intercompany loan and associated interest is removed in the segment presentation.
(c) | Principally represents the elimination of intersegment transactions among Midstream & Marketing, Gas Utility and AmeriGas Propane.
Nine Months Ended June 30, 2014:
|  |  |  |  |  |  |  |  |  |  | Midstream & Marketing |  | UGI International |  |
|  | Total |  | Elim- inations |  |  | AmeriGas Propane |  | Gas Utility |  | Energy Services |  | Electric Generation |  | Antargaz |  | Flaga & Other |  | Corporate & Other (b)
Revenues |  | $ | 6,965.9 |  |  | $ | (281.0 | ) | (c) |  | $ | 3,152.7 |  |  | $ | 880.0 |  |  | $ | 1,109.9 |  |  | $ | 66.4 |  |  | $ | 1,086.5 |  |  | $ | 802.8 |  |  | $ | 148.6 |
Cost of sales |  | $ | 4,357.7 |  |  | $ | (278.0 | ) | (c) |  | $ | 1,809.0 |  |  | $ | 463.5 |  |  | $ | 894.2 |  |  | $ | 30.5 |  |  | $ | 713.3 |  |  | $ | 635.1 |  |  | $ | 90.1 |
Segment profit: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating income (loss) |  | $ | 1,015.0 |  |  | $ | — |  |  |  | $ | 471.7 |  |  | $ | 233.7 |  |  | $ | 166.8 |  |  | $ | 16.9 |  |  | $ | 94.7 |  |  | $ | 32.8 |  |  | $ | (1.6 | )
Loss from equity investees |  | (0.1 | ) |  | — |  |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (0.1 | ) |  | — |  |  | — |
Interest expense |  | (178.9 | ) |  | — |  |  |  | (125.0 | ) |  | (26.6 | ) |  | (2.5 | ) |  | — |  |  | (19.1 | ) |  | (3.8 | ) |  | (1.9 | )
Income (loss) before income taxes |  | $ | 836.0 |  |  | $ | — |  |  |  | $ | 346.7 |  |  | $ | 207.1 |  |  | $ | 164.3 |  |  | $ | 16.9 |  |  | $ | 75.5 |  |  | $ | 29.0 |  |  | $ | (3.5 | )
Partnership EBITDA (a) |  | $ | 613.7 |  |  |  |  |  | $ | 616.5 |  |  |  |  |  |  |  |  |  |  |  |  | $ | (2.8 | )
Noncontrolling interests’ net income (loss) |  | $ | 235.6 |  |  | $ | — |  |  |  | $ | 237.6 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (2.0 | )
Depreciation and amortization |  | $ | 271.7 |  |  | $ | (0.1 | ) |  |  | $ | 149.3 |  |  | $ | 40.7 |  |  | $ | 9.1 |  |  | $ | 8.0 |  |  | $ | 39.9 |  |  | $ | 20.0 |  |  | $ | 4.8 |
Capital expenditures |  | $ | 290.5 |  |  | $ | — |  |  |  | $ | 80.3 |  |  | $ | 98.8 |  |  | $ | 41.3 |  |  | $ | 13.0 |  |  | $ | 36.7 |  |  | $ | 13.6 |  |  | $ | 6.8 |
Total assets (at period end) |  | $ | 10,077.7 |  |  | $ | (112.8 | ) |  |  | $ | 4,345.8 |  |  | $ | 2,147.4 |  |  | $ | 542.7 |  |  | $ | 279.1 |  |  | $ | 1,784.2 |  |  | $ | 650.6 |  |  | $ | 440.7 |
Bank loans (at period end) |  | $ | 96.5 |  |  | $ | — |  |  |  | $ | 92.5 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 4.0 |  |  | $ | — |
Goodwill (at period end) |  | $ | 2,885.1 |  |  | $ | — |  |  |  | $ | 1,939.0 |  |  | $ | 182.1 |  |  | $ | 5.6 |  |  | $ | — |  |  | $ | 651.7 |  |  | $ | 99.7 |  |  | $ | 7.0 |
Nine Months Ended June 30, 2013:
|  |  |  |  |  |  |  |  |  |  | Midstream & Marketing |  | UGI International |  |
|  | Total |  | Elim- inations |  |  | AmeriGas Propane |  | Gas Utility |  | Energy Services |  | Electric Generation |  | Antargaz |  | Flaga & Other |  | Corporate & Other (b)
Revenues |  | $ | 5,935.7 |  |  | $ | (181.1 | ) | (c) |  | $ | 2,636.9 |  |  | $ | 743.6 |  |  | $ | 764.8 |  |  | $ | 48.7 |  |  | $ | 1,121.2 |  |  | $ | 659.0 |  |  | $ | 142.6 |
Cost of sales |  | $ | 3,539.0 |  |  | $ | (176.2 | ) | (c) |  | $ | 1,367.4 |  |  | $ | 372.7 |  |  | $ | 650.5 |  |  | $ | 29.0 |  |  | $ | 714.4 |  |  | $ | 507.1 |  |  | $ | 74.1 |
Segment profit: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating income |  | $ | 843.4 |  |  | $ | (1.1 | ) |  |  | $ | 407.5 |  |  | $ | 189.7 |  |  | $ | 76.5 |  |  | $ | 1.4 |  |  | $ | 129.9 |  |  | $ | 30.6 |  |  | $ | 8.9 |
Income from equity investees |  | 0.1 |  |  | — |  |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 0.1 |  |  | — |  |  | — |
Interest expense |  | (180.8 | ) |  | — |  |  |  | (125.4 | ) |  | (28.1 | ) |  | (2.4 | ) |  | — |  |  | (19.0 | ) |  | (3.8 | ) |  | (2.1 | )
Income before income taxes |  | $ | 662.7 |  |  | $ | (1.1 | ) |  |  | $ | 282.1 |  |  | $ | 161.6 |  |  | $ | 74.1 |  |  | $ | 1.4 |  |  | $ | 111.0 |  |  | $ | 26.8 |  |  | $ | 6.8 |
Partnership EBITDA (a) |  |  |  |  |  |  | $ | 557.1 |  |  |  |  |  |  |  |  |  |  |  |  |
Noncontrolling interests’ net income |  | $ | 194.4 |  |  | $ | — |  |  |  | $ | 194.2 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 0.1 |  |  | $ | 0.1 |  |  | $ | — |
Depreciation and amortization |  | $ | 269.2 |  |  | $ | (0.1 | ) |  |  | $ | 153.4 |  |  | $ | 38.4 |  |  | $ | 5.6 |  |  | $ | 7.5 |  |  | $ | 42.3 |  |  | $ | 17.4 |  |  | $ | 4.7 |
Capital expenditures |  | $ | 292.5 |  |  | $ | (1.1 | ) |  |  | $ | 80.7 |  |  | $ | 90.2 |  |  | $ | 54.8 |  |  | $ | 15.4 |  |  | $ | 37.1 |  |  | $ | 10.3 |  |  | $ | 5.1 |
Total assets (at period end) |  | $ | 9,806.8 |  |  | $ | (95.9 | ) |  |  | $ | 4,386.8 |  |  | $ | 2,143.7 |  |  | $ | 437.0 |  |  | $ | 267.2 |  |  | $ | 1,771.7 |  |  | $ | 543.1 |  |  | $ | 353.2 |
Bank loans (at period end) |  | $ | 135.9 |  |  | $ | — |  |  |  | $ | 80.0 |  |  | $ | — |  |  | $ | 45.5 |  |  | $ | — |  |  | $ | — |  |  | $ | 10.4 |  |  | $ | — |
Goodwill (at period end) |  | $ | 2,834.0 |  |  | $ | — |  |  |  | $ | 1,929.2 |  |  | $ | 182.1 |  |  | $ | 2.8 |  |  | $ | — |  |  | $ | 619.2 |  |  | $ | 93.7 |  |  | $ | 7.0 |
(a) | The following table provides a reconciliation of Partnership EBITDA to AmeriGas Propane operating income:
Nine Months Ended June 30, |  | 2014 |  | 2013
Partnership EBITDA |  | $ | 616.5 |  |  | $ | 557.1 |
Depreciation and amortization |  | (149.3 | ) |  | (153.4 | )
Noncontrolling interests (i) |  | 4.5 |  |  | 3.8 |
Operating income |  | $ | 471.7 |  |  | $ | 407.5 |
(i) | Principally represents the General Partner’s 1.01% interest in AmeriGas OLP.
(b) | Corporate & Other results principally comprise (1) Electric Utility, (2) Enterprises’ heating, ventilation, air-conditioning, refrigeration and electrical contracting businesses (“HVAC”), (3) net gains and losses on Midstream & Marketing’s commodity derivative instruments, and net gains and losses on AmeriGas Propane’s commodity derivative instruments entered into beginning April 1, 2014, that are not associated with current period transactions, (4) net expenses of UGI’s captive general liability insurance company, and (5) UGI Corporation’s unallocated corporate and general expenses and interest income. Corporate & Other assets principally comprise cash, short-term investments, the assets of Electric Utility and HVAC, and an intercompany loan. The intercompany loan and associated interest is removed in the segment presentation.
(c) | Principally represents the elimination of intersegment transactions among Midstream & Marketing, Gas Utility and AmeriGas Propane.

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8721-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8813-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8736-108599 + Details
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