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Segment Information (Tables) | 3 Months Ended
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Dec. 31, 2014
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information |
|  |  |  |  |  |  |  |  |  | Midstream & Marketing |  | UGI International |  |
|  | Total |  | Elim- inations |  | AmeriGas Propane |  | Gas Utility |  | Energy Services |  | Electric Generation |  | Antargaz |  | Flaga & Other |  | Corporate & Other (b)
Three Months Ended December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues |  | $ | 2,004.6 |  |  | $ | (67.7 | ) | (c) | $ | 888.8 |  |  | $ | 260.5 |  |  | $ | 297.0 |  |  | $ | 16.5 |  |  | $ | 337.9 |  |  | $ | 224.6 |  |  | $ | 47.0 |
Cost of sales |  | $ | 1,404.6 |  |  | $ | (67.0 | ) | (c) | $ | 462.4 |  |  | $ | 127.2 |  |  | $ | 234.4 |  |  | $ | 8.0 |  |  | $ | 209.3 |  |  | $ | 172.6 |  |  | $ | 257.7 |
Segment profit: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating income (loss) |  | $ | 83.3 |  |  | $ | — |  |  | $ | 139.7 |  |  | $ | 71.8 |  |  | $ | 46.2 |  |  | $ | (0.7 | ) |  | $ | 38.4 |  |  | $ | 15.1 |  |  | $ | (227.2 | )
Loss from equity investees |  | (1.0 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (1.0 | ) |  | — |  |  | — |
Interest expense |  | (59.0 | ) |  | — |  |  | (41.0 | ) |  | (10.1 | ) |  | (0.6 | ) |  | — |  |  | (5.6 | ) |  | (1.0 | ) |  | (0.7 | )
Income (loss) before income taxes |  | $ | 23.3 |  |  | $ | — |  |  | $ | 98.7 |  |  | $ | 61.7 |  |  | $ | 45.6 |  |  | $ | (0.7 | ) |  | $ | 31.8 |  |  | $ | 14.1 |  |  | $ | (227.9 | )
Partnership Adjusted EBITDA (a) |  |  |  |  |  | $ | 188.5 |  |  |  |  |  |  |  |  |  |  |  |  |
Noncontrolling interests’ net income (loss) |  | $ | (33.9 | ) |  | $ | — |  |  | $ | 66.8 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 0.1 |  |  | $ | — |  |  | $ | (100.8 | )
Depreciation and amortization |  | $ | 91.0 |  |  | $ | — |  |  | $ | 49.4 |  |  | $ | 14.3 |  |  | $ | 3.6 |  |  | $ | 2.7 |  |  | $ | 13.3 |  |  | $ | 6.1 |  |  | $ | 1.6 |
Capital expenditures |  | $ | 123.5 |  |  | $ | — |  |  | $ | 30.4 |  |  | $ | 53.5 |  |  | $ | 12.8 |  |  | $ | 6.6 |  |  | $ | 12.1 |  |  | $ | 6.4 |  |  | $ | 1.7 |
As of December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total assets |  | $ | 10,430.0 |  |  | $ | (92.7 | ) |  | $ | 4,491.0 |  |  | $ | 2,346.2 |  |  | $ | 699.9 |  |  | $ | 286.4 |  |  | $ | 1,671.5 |  |  | $ | 579.0 |  |  | $ | 448.7 |
Short-term borrowings |  | $ | 458.5 |  |  | $ | — |  |  | $ | 253.0 |  |  | $ | 153.5 |  |  | $ | 43.0 |  |  | $ | — |  |  | $ | — |  |  | $ | 9.0 |  |  | $ | — |
Goodwill |  | $ | 2,806.8 |  |  | $ | — |  |  | $ | 1,949.6 |  |  | $ | 182.1 |  |  | $ | 5.6 |  |  | $ | — |  |  | $ | 575.9 |  |  | $ | 87.4 |  |  | $ | 6.2 |
|  |  |  |  |  |  |  |  |  | Midstream & Marketing |  | UGI International |  |
|  | Total |  | Elim- inations |  | AmeriGas Propane |  | Gas Utility |  | Energy Services |  | Electric Generation |  | Antargaz |  | Flaga & Other |  | Corporate & Other (b)
Three Months Ended December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues |  | $ | 2,315.9 |  |  | $ | (65.5 | ) | (c) | $ | 1,045.8 |  |  | $ | 271.6 |  |  | $ | 272.7 |  |  | $ | 20.8 |  |  | $ | 425.3 |  |  | $ | 293.3 |  |  | $ | 51.9 |
Cost of sales |  | $ | 1,429.9 |  |  | $ | (64.4 | ) | (c) | $ | 582.7 |  |  | $ | 135.5 |  |  | $ | 227.1 |  |  | $ | 10.6 |  |  | $ | 282.5 |  |  | $ | 231.7 |  |  | $ | 24.2 |
Segment profit: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating income |  | $ | 363.7 |  |  | $ | (0.1 | ) |  | $ | 179.7 |  |  | $ | 82.1 |  |  | $ | 31.8 |  |  | $ | 4.4 |  |  | $ | 43.2 |  |  | $ | 13.7 |  |  | $ | 8.9 |
Income from equity investees |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Interest expense |  | (59.3 | ) |  | — |  |  | (41.6 | ) |  | (8.4 | ) |  | (1.0 | ) |  | — |  |  | (6.4 | ) |  | (1.3 | ) |  | (0.6 | )
Income before income taxes |  | $ | 304.4 |  |  | $ | (0.1 | ) |  | $ | 138.1 |  |  | $ | 73.7 |  |  | $ | 30.8 |  |  | $ | 4.4 |  |  | $ | 36.8 |  |  | $ | 12.4 |  |  | $ | 8.3 |
Partnership Adjusted EBITDA (a) |  |  |  |  |  | $ | 230.2 |  |  |  |  |  |  |  |  |  |  |  |  |
Noncontrolling interests’ net income |  | $ | 95.5 |  |  | $ | — |  |  | $ | 95.4 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 0.1 |  |  | $ | — |  |  | $ | — |
Depreciation and amortization |  | $ | 94.0 |  |  | $ | — |  |  | $ | 52.3 |  |  | $ | 13.4 |  |  | $ | 2.6 |  |  | $ | 2.6 |  |  | $ | 15.0 |  |  | $ | 6.6 |  |  | $ | 1.5 |
Capital expenditures |  | $ | 102.8 |  |  | $ | (1.2 | ) |  | $ | 23.3 |  |  | $ | 32.9 |  |  | $ | 21.7 |  |  | $ | 9.3 |  |  | $ | 9.8 |  |  | $ | 4.6 |  |  | $ | 2.4 |
As of December 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total assets |  | $ | 10,663.5 |  |  | $ | (101.1 | ) |  | $ | 4,682.3 |  |  | $ | 2,188.6 |  |  | $ | 574.8 |  |  | $ | 279.3 |  |  | $ | 1,938.9 |  |  | $ | 696.5 |  |  | $ | 404.2 |
Short-term borrowings |  | $ | 421.5 |  |  | $ | — |  |  | $ | 208.8 |  |  | $ | 73.5 |  |  | $ | 124.5 |  |  | $ | — |  |  | $ | — |  |  | $ | 14.7 |  |  | $ | — |
Goodwill |  | $ | 2,884.5 |  |  | $ | — |  |  | $ | 1,938.8 |  |  | $ | 182.1 |  |  | $ | 2.8 |  |  | $ | — |  |  | $ | 654.3 |  |  | $ | 99.5 |  |  | $ | 7.0 |
(a) | The following table provides a reconciliation of Partnership Adjusted EBITDA to AmeriGas Propane operating income:
Three Months Ended December 31, |  | 2014 |  | 2013
Partnership Adjusted EBITDA |  | $ | 188.5 |  |  | $ | 230.2 |
Depreciation and amortization |  | (49.4 | ) |  | (52.3 | )
Noncontrolling interests (i) |  | 0.6 |  |  | 1.8 |
Operating income |  | $ | 139.7 |  |  | $ | 179.7 |
(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 expenses of UGI’s captive general liability insurance company, and (4) UGI Corporation’s unallocated corporate and general expenses and interest income. In addition, Corporate & Other results also include net gains and (losses) on commodity derivative instruments not associated with current-period transactions totaling $(229.7) and $(7.2) during the three months ended December 31, 2014 and 2013, respectively. Corporate & Other assets principally comprise cash, short-term investments, the assets of Electric Utility and HVAC, and, in the three months ended December 31, 2013, an intercompany loan. The intercompany loan and associated interest is removed in the segment presentation.
(c) | Represents the elimination of intersegment transactions principally 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=35741047&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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