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Segment Information - Schedule of Segment Reporting Information (Details) - USD ($) $ in Millions | 3 Months Ended |
--- | --- | ---
Dec. 31, 2016 | Dec. 31, 2015 | Sep. 30, 2016
Segment Reporting Information |  |  |  |  |
Revenues |  | $ 1,679.5 | $ 1,606.6 | [1] |
Cost of sales |  | 647.4 | 734.0 | [1] |
Segment profit: |  |  |  |  |
Operating income (loss) |  | 466.2 | 305.5 | [1] |
Loss from equity investees |  | (0.2) | (0.1) | [1] |
Gains on foreign currency contracts, net |  | 1.3 | 0.0 |  |
Loss on extinguishment of debt |  | (33.2) | 0.0 |  |
Interest expense |  | (55.4) | (57.9) | [1] |
Income before income taxes |  | 378.7 | 247.5 | [1] |
Noncontrolling interests’ net income (loss) |  | 60.2 | 53.3 | [1] |
Depreciation and amortization |  | 98.1 | 100.6 | [1] |
Capital expenditures (including the effects of accruals) |  | 173.6 | 132.9 | [1] |
Total assets |  | 11,300.5 | 10,749.7 | [1] | $ 10,847.2
Short-term borrowings |  | 234.4 | 456.8 | [1] | 291.7
Goodwill |  | 2,935.8 | 2,965.1 | [1] | $ 2,989.0
Eliminations |  |  |  |  |
Segment Reporting Information |  |  |  |  |
Revenues | [2] | (68.5) | (42.7) | [1] |
Cost of sales | [2] | (67.7) | (41.8) | [1] |
Segment profit: |  |  |  |  |
Operating income (loss) |  | 0.1 | 0.1 | [1] |
Loss from equity investees |  | 0.0 | 0.0 | [1] |
Gains on foreign currency contracts, net |  | 0.0 |  |  |
Loss on extinguishment of debt |  | 0.0 |  |  |
Interest expense |  | 0.0 | 0.0 | [1] |
Income before income taxes |  | 0.1 | 0.1 | [1] |
Noncontrolling interests’ net income (loss) |  | 0.0 | 0.0 | [1] |
Depreciation and amortization |  | 0.0 | 0.0 | [1] |
Capital expenditures (including the effects of accruals) |  | 0.0 | 0.0 | [1] |
Total assets |  | (107.9) | (106.2) | [1] |
Short-term borrowings |  | 0.0 | 0.0 | [1] |
Goodwill |  | 0.0 | 0.0 | [1] |
Operating Segments | AmeriGas Propane |  |  |  |  |
Segment Reporting Information |  |  |  |  |
Revenues |  | 677.2 | 644.1 | [1] |
Cost of sales |  | 260.7 | 243.2 | [1] |
Segment profit: |  |  |  |  |
Operating income (loss) |  | 141.9 | 129.6 | [1] |
Loss from equity investees |  | 0.0 | 0.0 | [1] |
Gains on foreign currency contracts, net |  | 0.0 |  |  |
Loss on extinguishment of debt |  | (33.2) | 0.0 |  |
Interest expense |  | (40.0) | (41.0) | [1] |
Income before income taxes |  | 68.7 | 88.6 | [1] |
Partnership Adjusted EBITDA | [3] | 185.1 | 177.7 | [1] |
Noncontrolling interests’ net income (loss) |  | 41.2 | 57.3 | [1] |
Depreciation and amortization |  | 44.6 | 49.2 | [1] |
Capital expenditures (including the effects of accruals) |  | 26.4 | 28.0 | [1] |
Total assets |  | 4,217.9 | 4,222.1 | [1] |
Short-term borrowings |  | 77.5 | 182.0 | [1] |
Goodwill |  | 1,978.5 | 1,971.3 | [1] |
Operating Segments | UGI International |  |  |  |  |
Segment Reporting Information |  |  |  |  |
Revenues |  | 539.1 | 578.2 | [1] |
Cost of sales |  | 258.0 | 302.8 | [1] |
Segment profit: |  |  |  |  |
Operating income (loss) |  | 88.9 | 85.1 | [1] |
Loss from equity investees |  | (0.2) | (0.1) | [1] |
Gains on foreign currency contracts, net |  | 0.1 |  |  |
Loss on extinguishment of debt |  | 0.0 |  |  |
Interest expense |  | (4.8) | (6.5) | [1] |
Income before income taxes |  | 84.0 | 78.5 | [1] |
Noncontrolling interests’ net income (loss) |  | 0.2 | 0.1 | [1] |
Depreciation and amortization |  | 27.9 | 27.2 | [1] |
Capital expenditures (including the effects of accruals) |  | 21.5 | 21.0 | [1] |
Total assets |  | 2,853.4 | 2,905.8 | [1] |
Short-term borrowings |  | 3.5 | 1.1 | [1] |
Goodwill |  | 763.7 | 800.2 | [1] |
Operating Segments | Midstream & Marketing |  |  |  |  |
Segment Reporting Information |  |  |  |  |
Revenues |  | 269.8 | 226.9 | [1] |
Cost of sales |  | 191.8 | 154.5 | [1] |
Segment profit: |  |  |  |  |
Operating income (loss) |  | 49.7 | 42.9 | [1] |
Loss from equity investees |  | 0.0 | 0.0 | [1] |
Gains on foreign currency contracts, net |  | 0.0 |  |  |
Loss on extinguishment of debt |  | 0.0 |  |  |
Interest expense |  | (0.6) | (0.8) | [1] |
Income before income taxes |  | 49.1 | 42.1 | [1] |
Noncontrolling interests’ net income (loss) |  | 0.0 | 0.0 | [1] |
Depreciation and amortization |  | 8.0 | 7.4 | [1] |
Capital expenditures (including the effects of accruals) |  | 61.5 | 22.4 | [1] |
Total assets |  | 1,178.4 | 1,000.0 | [1] |
Short-term borrowings |  | 55.0 | 56.0 | [1] |
Goodwill |  | 11.5 | 11.5 | [1] |
Operating Segments | UGI Utilities |  |  |  |  |
Segment Reporting Information |  |  |  |  |
Revenues |  | 261.4 | 198.0 | [1] |
Cost of sales |  | 109.5 | 75.4 | [1] |
Segment profit: |  |  |  |  |
Operating income (loss) |  | 82.2 | 48.3 | [1] |
Loss from equity investees |  | 0.0 | 0.0 | [1] |
Gains on foreign currency contracts, net |  | 0.0 |  |  |
Loss on extinguishment of debt |  | 0.0 |  |  |
Interest expense |  | (10.0) | (9.5) | [1] |
Income before income taxes |  | 72.2 | 38.8 | [1] |
Noncontrolling interests’ net income (loss) |  | 0.0 | 0.0 | [1] |
Depreciation and amortization |  | 17.4 | 16.7 | [1] |
Capital expenditures (including the effects of accruals) |  | 64.1 | 61.5 | [1] |
Total assets |  | 2,898.5 | 2,604.2 | [1] |
Short-term borrowings |  | 98.4 | 217.7 | [1] |
Goodwill |  | 182.1 | 182.1 | [1] |
Corporate & Other |  |  |  |  |
Segment Reporting Information |  |  |  |  |
Revenues | [4] | 0.5 | 2.1 | [1] |
Cost of sales | [4] | (104.9) | (0.1) | [1] |
Segment profit: |  |  |  |  |
Operating income (loss) | [4] | 103.4 | (0.5) | [1] |
Loss from equity investees | [4] | 0.0 | 0.0 | [1] |
Gains on foreign currency contracts, net |  | 1.2 |  |  |
Loss on extinguishment of debt | [4] | 0.0 |  |  |
Interest expense | [4] | 0.0 | (0.1) | [1] |
Income before income taxes | [4] | 104.6 | (0.6) | [1] |
Noncontrolling interests’ net income (loss) | [4] | 18.8 | (4.1) | [1] |
Depreciation and amortization | [4] | 0.2 | 0.1 | [1] |
Capital expenditures (including the effects of accruals) | [4] | 0.1 | 0.0 | [1] |
Total assets | [4] | 260.2 | 123.8 | [1] |
Short-term borrowings | [4] | 0.0 | 0.0 | [1] |
Goodwill | [4] | 0.0 | 0.0 | [1] |
Gains (losses) on unsettled commodity derivative instruments, net |  | $ 105.5 | $ 1.1 |  |
[1] | Restated to reflect (1) the current-year changes in the presentation of our UGI International and Midstream & Marketing reportable segments and (2) the adoption of new accounting guidance related to debt issuance costs (see Note 2).
[2] | Represents the elimination of intersegment transactions principally among Midstream & Marketing, UGI Utilities and AmeriGas Propane.
[3] | The following table provides a reconciliation of Partnership Adjusted EBITDA to AmeriGas Propane income before income taxes: Three Months EndedDecember 31, 2016 2015Partnership Adjusted EBITDA $185.1 $177.7Depreciation and amortization (44.6) (49.2)Interest expense (40.0) (41.0)Loss on extinguishment of debt (33.2) —Noncontrolling interest (i) 1.4 1.1Income before income taxes $68.7 $88.6(i)Principally represents the General Partner’s 1.01% interest in AmeriGas OLP.
[4] | Corporate & Other results principally comprise (1) net expenses of UGI’s captive general liability insurance company and UGI’s corporate headquarters facility, and (2) UGI’s unallocated corporate and general expenses and interest income. In addition, Corporate & Other results also include the effects of net pre-tax gains on commodity and certain foreign currency derivative instruments not associated with current-period transactions (including such amounts attributable to noncontrolling interests) totaling $105.5 and $1.1 during the three months ended December 31, 2016 and 2015, respectively. Corporate & Other assets principally comprise cash and cash equivalents of UGI and its captive insurance company; UGI corporate headquarters’ assets; and our investment in a private equity partnership.

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