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Acquisitions (Tables) | 12 Months Ended
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Sep. 30, 2015
Business Combinations [Abstract] |
Allocation of Purchase Price | The components of the Finagaz purchase price allocation are as follows:
Assets acquired: |
Cash | $ | 86.8 |
Accounts receivable (a) | 170.3 |
Prepaid expenses and other current assets | 11.0 |
Property, plant and equipment | 375.6 |
Intangible assets (b) | 91.3 |
Other assets | 21.4 |
Total assets acquired | $ | 756.4 |
Liabilities assumed: |
Accounts payable | 109.2 |
Other current liabilities | 103.5 |
Deferred income taxes | 115.8 |
Other noncurrent liabilities | 117.5 |
Total liabilities assumed | $ | 446.0 |
Goodwill | 186.2 |
Net consideration transferred (including working capital adjustments) | $ | 496.6 |
(a) | Approximates the gross contractual amounts of receivables acquired.
(b) | Represents $79.3 of customer relationships and $12.0 of tradenames ($8.3 of which is subject to amortization), having average amortization periods of 15 years.
Pro Forma Income Statement and Income Per Unit | The following table presents unaudited pro forma revenues, net income attributable to UGI Corporation and earnings per share data for Fiscal 2015 and Fiscal 2014 as if the Totalgaz Acquisition had occurred on October 1, 2013. The unaudited pro forma consolidated information reflects the historical results of Totalgaz SAS and its subsidiaries after giving effect to adjustments directly attributable to the transaction, including depreciation, amortization, interest expense, intercompany eliminations and related income tax effects. The unaudited pro forma net income also reflects the effects of the issuance of the €600 term loan under the 2015 Senior Facilities Agreement and the associated repayment of the term loan outstanding under the 2011 Senior Facilities Agreement as if such transactions had occurred on October 1, 2013. Amounts in the table below exclude the loss associated with the early extinguishment of debt under the 2011 Senior Facilities Agreement (see Note 6):
|  | 2015 |  | 2014
Revenues |  | $ | 7,065.8 |  |  | $ | 8,999.6 |
Net income attributable to UGI Corporation |  | $ | 341.2 |  |  | $ | 385.5 |
Earnings per common share attributable to UGI Corporation shareholders: |  |  |  |
Basic |  | $ | 1.97 |  |  | $ | 2.23 |
Diluted |  | $ | 1.94 |  |  | $ | 2.20 |

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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4845-128472 + Details
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