Utility Regulatory Assets and Liabilities and Regulatory Matters (Tables)

3 Months Ended

Dec. 31, 2015

Regulatory Assets and Liabilities Associated with Gas Utility and Electric Utility

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



	December 31, 2015		September 30, 2015		December 31, 2014
Regulatory assets:
Income taxes recoverable	$	117.4	$	115.9	$	111.1
Underfunded pension and postretirement plans	138.3		140.8		107.8
Environmental costs	17.6		20.0		14.7
Deferred fuel and power costs	—		—		16.7
Removal costs, net	22.3		21.2		17.6
Other	6.2		6.3		2.7
Total regulatory assets	$	301.8	$	304.2	$	270.6
Regulatory liabilities (a):
Postretirement benefits	$	20.3	$	20.0	$	19.0
Deferred fuel and power refunds	28.1		36.6		—
State tax benefits—distribution system repairs	13.7		13.3		10.3
Other	1.1		1.1		3.6
Total regulatory liabilities	$	63.2	$	71.0	$	32.9

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