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Utility Regulatory Assets and Liabilities and Regulatory Matters (Tables) | 3 Months Ended
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Dec. 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:
|  | December 31, 2017 |  | September 30, 2017 |  | December 31, 2016
Regulatory assets: |  |  |  |  |  |
Income taxes recoverable |  | $ | 126.5 |  |  | $ | 121.4 |  |  | $ | 117.8 |
Underfunded pension and postretirement plans |  | 138.3 |  |  | 141.3 |  |  | 179.4 |
Environmental costs |  | 60.8 |  |  | 61.6 |  |  | 61.4 |
Deferred fuel and power costs |  | 0.1 |  |  | 7.7 |  |  | — |
Removal costs, net |  | 31.4 |  |  | 31.0 |  |  | 27.1 |
Other |  | 5.7 |  |  | 5.9 |  |  | 7.2 |
Total regulatory assets |  | $ | 362.8 |  |  | $ | 368.9 |  |  | $ | 392.9 |
Regulatory liabilities (a): |  |  |  |  |  |
Postretirement benefits |  | $ | 17.3 |  |  | $ | 17.5 |  |  | $ | 17.3 |
Deferred fuel and power refunds |  | 12.7 |  |  | 10.6 |  |  | 23.8 |
State tax benefits — distribution system repairs |  | 19.1 |  |  | 18.4 |  |  | 15.6 |
Excess federal deferred income taxes (b) |  | 303.9 |  |  | — |  |  | — |
Other |  | 4.5 |  |  | 2.7 |  |  | 2.0 |
Total regulatory liabilities |  | $ | 357.5 |  |  | $ | 49.2 |  |  | $ | 58.7 |
(a) | Regulatory liabilities are recorded in “Other current liabilities” and “Other noncurrent liabilities” on the Condensed Consolidated Balance Sheets.
(b) | Balance at December 31, 2017, comprises excess deferred federal income taxes resulting from the enactment of the TCJA (see below and Note 5).
Schedule of Regulatory Liabilities | The following regulatory assets and liabilities associated with UGI Utilities are included in our accompanying condensed consolidated balance sheets:
|  | December 31, 2017 |  | September 30, 2017 |  | December 31, 2016
Regulatory assets: |  |  |  |  |  |
Income taxes recoverable |  | $ | 126.5 |  |  | $ | 121.4 |  |  | $ | 117.8 |
Underfunded pension and postretirement plans |  | 138.3 |  |  | 141.3 |  |  | 179.4 |
Environmental costs |  | 60.8 |  |  | 61.6 |  |  | 61.4 |
Deferred fuel and power costs |  | 0.1 |  |  | 7.7 |  |  | — |
Removal costs, net |  | 31.4 |  |  | 31.0 |  |  | 27.1 |
Other |  | 5.7 |  |  | 5.9 |  |  | 7.2 |
Total regulatory assets |  | $ | 362.8 |  |  | $ | 368.9 |  |  | $ | 392.9 |
Regulatory liabilities (a): |  |  |  |  |  |
Postretirement benefits |  | $ | 17.3 |  |  | $ | 17.5 |  |  | $ | 17.3 |
Deferred fuel and power refunds |  | 12.7 |  |  | 10.6 |  |  | 23.8 |
State tax benefits — distribution system repairs |  | 19.1 |  |  | 18.4 |  |  | 15.6 |
Excess federal deferred income taxes (b) |  | 303.9 |  |  | — |  |  | — |
Other |  | 4.5 |  |  | 2.7 |  |  | 2.0 |
Total regulatory liabilities |  | $ | 357.5 |  |  | $ | 49.2 |  |  | $ | 58.7 |
(a) | Regulatory liabilities are recorded in “Other current liabilities” and “Other noncurrent liabilities” on the Condensed Consolidated Balance Sheets.
(b) | Balance at December 31, 2017, comprises excess deferred federal income taxes resulting from the enactment of the TCJA (see below and Note 5).

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- 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
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- 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
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