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Utility Regulatory Assets and Liabilities and Regulatory Matters (Tables) | 6 Months Ended
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Mar. 31, 2016
Regulated Operations [Abstract] |
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:
|  | March 31, 2016 |  | September 30, 2015 |  | March 31, 2015
Regulatory assets: |  |  |  |  |  |
Income taxes recoverable |  | $ | 118.2 |  |  | $ | 115.9 |  |  | $ | 111.5 |
Underfunded pension and postretirement plans |  | 135.8 |  |  | 140.8 |  |  | 105.5 |
Environmental costs (a) |  | 60.5 |  |  | 20.0 |  |  | 14.1 |
Removal costs, net |  | 25.0 |  |  | 21.2 |  |  | 18.4 |
Other |  | 8.7 |  |  | 6.3 |  |  | 3.1 |
Total regulatory assets |  | $ | 348.2 |  |  | $ | 304.2 |  |  | $ | 252.6 |
Regulatory liabilities (b): |  |  |  |  |  |
Postretirement benefits |  | $ | 19.3 |  |  | $ | 20.0 |  |  | $ | 19.3 |
Deferred fuel and power refunds |  | 30.8 |  |  | 36.6 |  |  | 40.6 |
State tax benefits—distribution system repairs |  | 14.2 |  |  | 13.3 |  |  | 10.6 |
Other |  | 2.5 |  |  | 1.1 |  |  | 2.1 |
Total regulatory liabilities |  | $ | 66.8 |  |  | $ | 71.0 |  |  | $ | 72.6 |
(a) | Environmental costs at March 31, 2016, include amounts probable of recovery recorded in conjunction with UGI Gas’ Consent Order and Agreement with the Pennsylvania Department of Environmental Protection (see Note 9).
(b) | Regulatory liabilities are recorded in other current and other noncurrent liabilities on the Condensed 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. + References No definition available. + Details
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