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Segment Information (Tables) | 9 Months Ended
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Jun. 30, 2016
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information | Net gains and losses on commodity derivative instruments not associated with current-period transactions are reflected in Corporate & Other because the Company’s CODM does not consider such items when evaluating the financial performance of our reportable segments.
|  |  |  |  |  |  |  |  |  | Midstream & Marketing |  | UGI International |  |
Three Months Ended June 30, 2016 |  | Total |  | Elim- inations |  | AmeriGas Propane |  | UGI Utilities |  | Energy Services |  | Electric Generation |  | UGI France |  | Flaga & Other |  | Corporate & Other (b)
Revenues |  | $ | 1,130.8 |  |  | $ | (20.0 | ) | (c) | $ | 446.7 |  |  | $ | 140.3 |  |  | $ | 156.8 |  |  | $ | 11.7 |  |  | $ | 280.7 |  |  | $ | 114.8 |  |  | $ | (0.2 | )
Cost of sales |  | $ | 433.0 |  |  | $ | (19.2 | ) | (c) | $ | 170.8 |  |  | $ | 44.4 |  |  | $ | 121.7 |  |  | $ | 4.9 |  |  | $ | 117.9 |  |  | $ | 61.8 |  |  | $ | (69.3 | )
Segment profit: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating income (loss) |  | $ | 155.7 |  |  | $ | 0.1 |  |  | $ | 18.3 |  |  | $ | 29.8 |  |  | $ | 12.6 |  |  | $ | (1.3 | ) |  | $ | 24.7 |  |  | $ | 8.8 |  |  | $ | 62.7 |
Loss on extinguishments of debt |  | (37.1 | ) |  | — |  |  | (37.1 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Interest expense |  | (56.4 | ) |  | — |  |  | (40.9 | ) |  | (9.1 | ) |  | (0.4 | ) |  | — |  |  | (4.9 | ) |  | (0.9 | ) |  | (0.2 | )
Income (loss) before income taxes |  | $ | 62.2 |  |  | $ | 0.1 |  |  | $ | (59.7 | ) |  | $ | 20.7 |  |  | $ | 12.2 |  |  | $ | (1.3 | ) |  | $ | 19.8 |  |  | $ | 7.9 |  |  | $ | 62.5 |
Partnership Adjusted EBITDA (a) |  |  |  |  |  | $ | 64.6 |  |  |  |  |  |  |  |  |  |  |  |  |
Noncontrolling interests’ net (loss) income |  | $ | (32.1 | ) |  | $ | — |  |  | $ | (52.4 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (0.1 | ) |  | $ | — |  |  | $ | 20.4 |
Depreciation and amortization |  | $ | 98.1 |  |  | $ | (0.1 | ) |  | $ | 46.4 |  |  | $ | 16.6 |  |  | $ | 4.2 |  |  | $ | 3.4 |  |  | $ | 21.6 |  |  | $ | 5.8 |  |  | $ | 0.2 |
Capital expenditures (including the effects of accruals) |  | $ | 137.4 |  |  | $ | — |  |  | $ | 18.7 |  |  | $ | 56.5 |  |  | $ | 34.5 |  |  | $ | 1.8 |  |  | $ | 19.6 |  |  | $ | 6.3 |  |  | $ | — |
|  |  |  |  |  |  |  |  |  | Midstream & Marketing |  | UGI International |  |
Three Months Ended June 30, 2015 (d) |  | Total |  | Elim- inations |  | AmeriGas Propane |  | UGI Utilities |  | Energy Services |  | Electric Generation |  | UGI France |  | Flaga & Other |  | Corporate & Other (b)
Revenues |  | $ | 1,148.1 |  |  | $ | (27.0 | ) | (c) | $ | 478.0 |  |  | $ | 143.5 |  |  | $ | 189.5 |  |  | $ | 16.2 |  |  | $ | 196.1 |  |  | $ | 150.7 |  |  | $ | 1.1 |
Cost of sales |  | $ | 586.4 |  |  | $ | (26.4 | ) | (c) | $ | 211.4 |  |  | $ | 53.7 |  |  | $ | 148.2 |  |  | $ | 7.7 |  |  | $ | 107.9 |  |  | $ | 101.8 |  |  | $ | (17.9 | )
Segment profit: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating income |  | $ | 56.1 |  |  | $ | — |  |  | $ | 0.8 |  |  | $ | 20.2 |  |  | $ | 18.2 |  |  | $ | 1.3 |  |  | $ | (9.1 | ) |  | $ | 8.8 |  |  | $ | 15.9 |
Interest expense |  | (67.5 | ) |  | — |  |  | (40.3 | ) |  | (9.9 | ) |  | (0.5 | ) |  | — |  |  | (15.7 | ) | (e) | (0.9 | ) |  | (0.2 | )
(Loss) income before income taxes |  | $ | (11.4 | ) |  | $ | — |  |  | $ | (39.5 | ) |  | $ | 10.3 |  |  | $ | 17.7 |  |  | $ | 1.3 |  |  | $ | (24.8 | ) |  | $ | 7.9 |  |  | $ | 15.7 |
Partnership Adjusted EBITDA (a) |  |  |  |  |  | $ | 48.9 |  |  |  |  |  |  |  |  |  |  |  |  |
Noncontrolling interests’ net (loss) income |  | $ | (25.5 | ) |  | $ | — |  |  | $ | (36.1 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (0.2 | ) |  | $ | — |  |  | $ | 10.8 |
Depreciation and amortization |  | $ | 92.5 |  |  | $ | — |  |  | $ | 48.0 |  |  | $ | 15.9 |  |  | $ | 3.9 |  |  | $ | 3.2 |  |  | $ | 15.2 |  |  | $ | 5.9 |  |  | $ | 0.4 |
Capital expenditures (including the effects of accruals) |  | $ | 113.2 |  |  | $ | — |  |  | $ | 20.7 |  |  | $ | 43.3 |  |  | $ | 27.6 |  |  | $ | 1.1 |  |  | $ | 17.2 |  |  | $ | 3.3 |  |  | $ | — |
|  |  |  |  |  |  |  |  |  | Midstream & Marketing |  | UGI International |  |
Nine Months Ended June 30, 2016 |  | Total |  | Elim- inations |  | AmeriGas Propane |  | UGI Utilities |  | Energy Services |  | Electric Generation |  | UGI France |  | Flaga & Other |  | Corporate & Other (b)
Revenues |  | $ | 4,709.5 |  |  | $ | (124.6 | ) | (c) | $ | 1,918.3 |  |  | $ | 660.3 |  |  | $ | 657.3 |  |  | $ | 42.3 |  |  | $ | 1,136.1 |  |  | $ | 416.3 |  |  | $ | 3.5 |
Cost of sales |  | $ | 1,943.9 |  |  | $ | (122.2 | ) | (c) | $ | 712.2 |  |  | $ | 257.3 |  |  | $ | 459.0 |  |  | $ | 17.2 |  |  | $ | 507.7 |  |  | $ | 245.8 |  |  | $ | (133.1 | )
Segment profit: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating income |  | $ | 1,076.6 |  |  | $ | 0.2 |  |  | $ | 398.3 |  |  | $ | 192.6 |  |  | $ | 130.0 |  |  | $ | 2.0 |  |  | $ | 188.0 |  |  | $ | 42.1 |  |  | $ | 123.4 |
Loss from equity investees |  | (0.1 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (0.1 | ) |  | — |  |  | — |
Loss on extinguishments of debt |  | (37.1 | ) |  | — |  |  | (37.1 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Interest expense |  | (171.6 | ) |  | — |  |  | (122.7 | ) |  | (27.9 | ) |  | (1.7 | ) |  | — |  |  | (16.1 | ) |  | (2.7 | ) |  | (0.5 | )
Income before income taxes |  | $ | 867.8 |  |  | $ | 0.2 |  |  | $ | 238.5 |  |  | $ | 164.7 |  |  | $ | 128.3 |  |  | $ | 2.0 |  |  | $ | 171.8 |  |  | $ | 39.4 |  |  | $ | 122.9 |
Partnership Adjusted EBITDA (a) |  |  |  |  |  | $ | 537.7 |  |  |  |  |  |  |  |  |  |  |  |  |
Noncontrolling interests’ net income |  | $ | 196.0 |  |  | $ | — |  |  | $ | 150.9 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 0.1 |  |  | $ | — |  |  | $ | 45.0 |
Depreciation and amortization |  | $ | 299.4 |  |  | $ | (0.2 | ) |  | $ | 143.0 |  |  | $ | 50.3 |  |  | $ | 12.6 |  |  | $ | 10.1 |  |  | $ | 66.5 |  |  | $ | 16.4 |  |  | $ | 0.7 |
Capital expenditures (including the effects of accruals) |  | $ | 384.8 |  |  | $ | — |  |  | $ | 74.5 |  |  | $ | 166.1 |  |  | $ | 71.6 |  |  | $ | 3.4 |  |  | $ | 53.2 |  |  | $ | 16.0 |  |  | $ | — |
As of June 30, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total assets |  | $ | 11,144.2 |  |  | $ | (82.6 | ) |  | $ | 4,406.6 |  |  | $ | 2,699.9 |  |  | $ | 720.9 |  |  | $ | 277.1 |  |  | $ | 2,386.8 |  |  | $ | 519.8 |  |  | $ | 215.7 |
Short-term borrowings |  | $ | 144.0 |  |  | $ | — |  |  | $ | 11.4 |  |  | $ | 130.0 |  |  | $ | — |  |  | $ | — |  |  | $ | 0.7 |  |  | $ | 1.9 |  |  | $ | — |
Goodwill |  | $ | 2,981.3 |  |  | $ | — |  |  | $ | 1,978.2 |  |  | $ | 182.1 |  |  | $ | 11.5 |  |  | $ | — |  |  | $ | 714.4 |  |  | $ | 95.1 |  |  | $ | — |
|  |  |  |  |  |  |  |  |  | Midstream & Marketing |  | UGI International |  |
Nine Months Ended June 30, 2015 (d) |  | Total |  | Elim- inations |  | AmeriGas Propane |  | UGI Utilities |  | Energy Services |  | Electric Generation |  | UGI France |  | Flaga & Other |  | Corporate & Other (b)
Revenues |  | $ | 5,608.3 |  |  | $ | (209.4 | ) | (c) | $ | 2,467.1 |  |  | $ | 931.4 |  |  | $ | 927.7 |  |  | $ | 57.5 |  |  | $ | 881.2 |  |  | $ | 548.2 |  |  | $ | 4.6 |
Cost of sales |  | $ | 3,196.4 |  |  | $ | (207.4 | ) | (c) | $ | 1,179.0 |  |  | $ | 475.1 |  |  | $ | 698.3 |  |  | $ | 25.1 |  |  | $ | 517.5 |  |  | $ | 397.7 |  |  | $ | 111.1 |
Segment profit: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating income (loss) |  | $ | 841.5 |  |  | $ | 0.1 |  |  | $ | 437.4 |  |  | $ | 238.5 |  |  | $ | 155.6 |  |  | $ | 8.6 |  |  | $ | 82.5 |  |  | $ | 35.4 |  |  | $ | (116.6 | )
Loss from equity investees |  | (1.1 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (1.1 | ) |  | — |  |  | — |
Interest expense |  | (184.7 | ) |  | — |  |  | (122.4 | ) |  | (31.2 | ) |  | (1.6 | ) |  | — |  |  | (26.2 | ) | (e) | (2.8 | ) |  | (0.5 | )
Income (loss) before income taxes |  | $ | 655.7 |  |  | $ | 0.1 |  |  | $ | 315.0 |  |  | $ | 207.3 |  |  | $ | 154.0 |  |  | $ | 8.6 |  |  | $ | 55.2 |  |  | $ | 32.6 |  |  | $ | (117.1 | )
Partnership EBITDA (a) |  |  |  |  |  | $ | 579.5 |  |  |  |  |  |  |  |  |  |  |  |  |
Noncontrolling interests’ net income |  | $ | 176.3 |  |  | $ | — |  |  | $ | 211.6 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 0.2 |  |  | $ | — |  |  | $ | (35.5 | )
Depreciation and amortization |  | $ | 271.5 |  |  | $ | — |  |  | $ | 145.5 |  |  | $ | 47.0 |  |  | $ | 11.6 |  |  | $ | 9.2 |  |  | $ | 40.3 |  |  | $ | 17.2 |  |  | $ | 0.7 |
Capital expenditures (including the effects of accruals) |  | $ | 328.1 |  |  | $ | — |  |  | $ | 77.9 |  |  | $ | 139.6 |  |  | $ | 46.6 |  |  | $ | 10.0 |  |  | $ | 38.9 |  |  | $ | 15.1 |  |  | $ | — |
As of June 30, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total assets |  | $ | 10,520.0 |  |  | $ | (121.8 | ) |  | $ | 4,202.6 |  |  | $ | 2,423.2 |  |  | $ | 660.6 |  |  | $ | 277.6 |  |  | $ | 2,377.9 |  |  | $ | 534.5 |  |  | $ | 165.4 |
Short-term borrowings |  | $ | 68.0 |  |  | $ | — |  |  | $ | 43.6 |  |  | $ | 2.7 |  |  | $ | 20.0 |  |  | $ | — |  |  | $ | — |  |  | $ | 1.7 |  |  | $ | — |
Goodwill |  | $ | 2,927.7 |  |  | $ | — |  |  | $ | 1,954.1 |  |  | $ | 182.1 |  |  | $ | 11.9 |  |  | $ | — |  |  | $ | 699.8 |  |  | $ | 79.8 |  |  | $ | — |
(a) | The following table provides a reconciliation of Partnership Adjusted EBITDA to AmeriGas Propane (loss) income before income taxes:
|  | Three Months Ended June 30, |  | Nine Months Ended June 30,
|  | 2016 |  | 2015 |  | 2016 |  | 2015
Partnership Adjusted EBITDA |  | $ | 64.6 |  |  | $ | 48.9 |  |  | $ | 537.7 |  |  | $ | 579.5 |
Depreciation and amortization |  | (46.4 | ) |  | (48.0 | ) |  | (143.0 | ) |  | (145.5 | )
Interest expense |  | (40.9 | ) |  | (40.3 | ) |  | (122.7 | ) |  | (122.4 | )
Loss on extinguishments of debt |  | (37.1 | ) |  | — |  |  | (37.1 | ) |  | — |
Noncontrolling interests (i) |  | 0.1 |  |  | (0.1 | ) |  | 3.6 |  |  | 3.4 |
(Loss) income before income taxes |  | $ | (59.7 | ) |  | $ | (39.5 | ) |  | $ | 238.5 |  |  | $ | 315.0 |
(i) | Principally represents the General Partner’s 1.01% interest in AmeriGas OLP.
(b) | Corporate & Other results principally comprise (1) net expenses of UGI’s captive general liability insurance company, and (2) UGI Corporation’s unallocated corporate and general expenses and interest income. In addition, Corporate & Other results also include the effects of net pre-tax gains and (losses) on commodity derivative instruments not associated with current-period transactions totaling $67.9 and $18.1 during the three months ended June 30, 2016 and 2015, respectively, and $133.0 and $(109.5) during the nine months ended June 30, 2016 and 2015, respectively. Corporate & Other assets principally comprise cash and short-term investments of UGI and its captive insurance company; UGI corporate headquarters’ assets; and our investment in a private equity partnership.
(c) | Represents the elimination of intersegment transactions principally among Midstream & Marketing, UGI Utilities and AmeriGas Propane.
(d) | Certain amounts have been restated to reflect the current-year changes in our segment presentation as described above.
(e) | UGI France interest expense includes pre-tax loss of $10.3 associated with an early extinguishment of debt (see Note 8).

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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 30 -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e8906-108599 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=51669610&loc=d3e8813-108599 Reference 3: 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=51669610&loc=d3e8721-108599 Reference 4: 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 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=51669610&loc=d3e8736-108599 + Details
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