XML 37 R27.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Utility Regulatory Assets and Liabilities and Regulatory Matters (Tables) | 6 Months Ended
--- | ---
Mar. 31, 2017
Regulated Operations [Abstract] |
Schedule of Regulatory Assets | The following regulatory assets and liabilities associated with UGI Utilities are included in our accompanying Condensed Consolidated Balance Sheets:
|  | March 31, 2017 |  | September 30, 2016 |  | March 31, 2016
Regulatory assets: |  |  |  |  |  |
Income taxes recoverable |  | $ | 120.3 |  |  | $ | 115.7 |  |  | $ | 118.2 |
Underfunded pension and postretirement plans |  | 175.6 |  |  | 183.1 |  |  | 135.8 |
Environmental costs |  | 62.2 |  |  | 59.4 |  |  | 60.5 |
Deferred fuel and power costs |  | 1.3 |  |  | 0.1 |  |  | — |
Removal costs, net |  | 28.8 |  |  | 27.9 |  |  | 25.0 |
Other |  | 6.5 |  |  | 8.9 |  |  | 8.7 |
Total regulatory assets |  | $ | 394.7 |  |  | $ | 395.1 |  |  | $ | 348.2 |
Regulatory liabilities (a): |  |  |  |  |  |
Postretirement benefits |  | $ | 17.0 |  |  | $ | 17.5 |  |  | $ | 19.3 |
Deferred fuel and power refunds |  | 13.8 |  |  | 22.3 |  |  | 30.8 |
State tax benefits — distribution system repairs |  | 16.1 |  |  | 15.1 |  |  | 14.2 |
Other |  | 3.6 |  |  | 0.7 |  |  | 2.5 |
Total regulatory liabilities |  | $ | 50.5 |  |  | $ | 55.6 |  |  | $ | 66.8 |
(a) | Regulatory liabilities are recorded in “Other current liabilities” and “Other noncurrent liabilities” on the Condensed Consolidated Balance Sheets.
Schedule of Regulatory Liabilities | The following regulatory assets and liabilities associated with UGI Utilities are included in our accompanying Condensed Consolidated Balance Sheets:
|  | March 31, 2017 |  | September 30, 2016 |  | March 31, 2016
Regulatory assets: |  |  |  |  |  |
Income taxes recoverable |  | $ | 120.3 |  |  | $ | 115.7 |  |  | $ | 118.2 |
Underfunded pension and postretirement plans |  | 175.6 |  |  | 183.1 |  |  | 135.8 |
Environmental costs |  | 62.2 |  |  | 59.4 |  |  | 60.5 |
Deferred fuel and power costs |  | 1.3 |  |  | 0.1 |  |  | — |
Removal costs, net |  | 28.8 |  |  | 27.9 |  |  | 25.0 |
Other |  | 6.5 |  |  | 8.9 |  |  | 8.7 |
Total regulatory assets |  | $ | 394.7 |  |  | $ | 395.1 |  |  | $ | 348.2 |
Regulatory liabilities (a): |  |  |  |  |  |
Postretirement benefits |  | $ | 17.0 |  |  | $ | 17.5 |  |  | $ | 19.3 |
Deferred fuel and power refunds |  | 13.8 |  |  | 22.3 |  |  | 30.8 |
State tax benefits — distribution system repairs |  | 16.1 |  |  | 15.1 |  |  | 14.2 |
Other |  | 3.6 |  |  | 0.7 |  |  | 2.5 |
Total regulatory liabilities |  | $ | 50.5 |  |  | $ | 55.6 |  |  | $ | 66.8 |
(a) | Regulatory liabilities are recorded in “Other current liabilities” and “Other noncurrent liabilities” on the Condensed Consolidated Balance Sheets.

X
- References No definition available. + Details
Name: | us-gaap_RegulatedOperationsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets that are created when regulatory agencies permit public utilities to defer certain costs included in rate-setting to the balance sheet. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44264-110382 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 715 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6501251&loc=d3e52485-110419 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 340 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382 + Details
Name: | us-gaap_ScheduleOfRegulatoryAssetsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of regulatory liabilities. Detailed information about liabilities that result from rate actions of a regulator. Rate actions of a regulator can impose a liability on a regulated enterprise resulting in a regulatory liability. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 980 -SubTopic 405 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6500807&loc=d3e48068-110394 + Details
Name: | us-gaap_ScheduleOfRegulatoryLiabilitiesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration