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Utility Regulatory Assets and Liabilities and Regulatory Matters (Tables)

12 Months Ended

Sep. 30, 2016

Regulated Operations [Abstract]

Regulatory Assets and Liabilities Associated with Utilities

The following regulatory assets and liabilities associated with Gas Utility and Electric Utility are included in our accompanying Consolidated Balance Sheets at September 30:

	2016				2015
Regulatory assets:
Income taxes recoverable	$	115.7			$	115.9
Underfunded pension and postretirement plans	183.1				140.8
Environmental costs (a)	59.4				20.0
Removal costs, net	27.9				21.2
Other	9.0				6.3
Total regulatory assets	$	395.1			$	304.2
Regulatory liabilities (b):
Postretirement benefit overcollections	$	17.5			$	20.0
Deferred fuel and power refunds	22.3				36.6
State income tax benefits — distribution system repairs	15.1				13.3
Other	0.7				1.1
Total regulatory liabilities	$	55.6			$	71.0

(a) Balance at September 30, 2016, includes amounts associated with UGI Gas’ Consent Order and Agreement with the Pennsylvania Department of Environmental Protection (see Note 15).

(b) Regulatory liabilities are recorded in other current and other noncurrent liabilities on the Consolidated Balance Sheets.

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- Definition

Tabular disclosure of assets and liabilities that are created when regulatory agencies permit public utilities to defer certain costs or defer recognition of certain revenues included in rate-setting to the Balance Sheet.

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