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Segment Information (Tables) | 6 Months Ended
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Mar. 31, 2018
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information |
Three Months Ended March 31, 2018 |  | Total |  | Eliminations |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  | UGI Utilities |  | Corporate & Other (b)
Revenues |  | $ | 2,812.0 |  |  | $ | — |  |  | $ | 1,040.3 |  |  | $ | 909.6 |  |  | $ | 436.2 |  |  | $ | 424.6 |  |  | $ | 1.3 |
Intersegment revenues |  | $ | — |  |  | $ | (188.9 | ) | (c) | $ | — |  |  | $ | — |  |  | $ | 129.0 |  |  | $ | 58.7 |  |  | $ | 1.2 |
Cost of sales |  | $ | 1,560.2 |  |  | $ | (187.9 | ) | (c) | $ | 483.7 |  |  | $ | 541.1 |  |  | $ | 418.6 |  |  | $ | 257.3 |  |  | $ | 47.4 |
Segment profit: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating income (loss) |  | $ | 589.5 |  |  | $ | 0.3 |  |  | $ | 266.6 |  |  | $ | 131.8 |  |  | $ | 107.5 |  |  | $ | 135.1 |  |  | $ | (51.8 | )
Income (loss) from equity investees |  | 0.7 |  |  | — |  |  | — |  |  | (0.1 | ) |  | 0.8 |  | (d) | — |  |  | — |
Losses on foreign currency contracts, net |  | (11.0 | ) |  | — |  |  | — |  |  | (9.0 | ) |  | — |  |  | — |  |  | (2.0 | )
Interest expense |  | (58.1 | ) |  | — |  |  | (41.0 | ) |  | (5.2 | ) |  | (0.7 | ) |  | (11.1 | ) |  | (0.1 | )
Income (loss) before income taxes |  | $ | 521.1 |  |  | $ | 0.3 |  |  | $ | 225.6 |  |  | $ | 117.5 |  |  | $ | 107.6 |  |  | $ | 124.0 |  |  | $ | (53.9 | )
Partnership Adjusted EBITDA (a) |  |  |  |  |  | $ | 309.5 |  |  |  |  |  |  |  |  |
Noncontrolling interests’ net income (loss) |  | $ | 131.7 |  |  | $ | — |  |  | $ | 155.7 |  |  | $ | (1.2 | ) |  | $ | — |  |  | $ | — |  |  | $ | (22.8 | )
Depreciation and amortization |  | $ | 112.2 |  |  | $ | (0.1 | ) |  | $ | 45.2 |  |  | $ | 34.9 |  |  | $ | 10.8 |  |  | $ | 21.1 |  |  | $ | 0.3 |
Capital expenditures (including the effects of accruals) |  | $ | 110.1 |  |  | $ | — |  |  | $ | 23.6 |  |  | $ | 26.1 |  |  | $ | 4.3 |  |  | $ | 55.1 |  |  | $ | 1.0 |
Three Months Ended March 31, 2017 |  | Total |  | Eliminations |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  | UGI Utilities |  | Corporate & Other (b)
Revenues |  | $ | 2,173.8 |  |  | $ | — |  |  | $ | 863.6 |  |  | $ | 620.7 |  |  | $ | 347.5 |  |  | $ | 341.2 |  |  | $ | 0.8 |
Intersegment revenues |  | $ | — |  |  | $ | (95.8 | ) | (c) | $ | — |  |  | $ | — |  |  | $ | 76.2 |  |  | $ | 18.8 |  |  | $ | 0.8 |
Cost of sales |  | $ | 1,071.2 |  |  | $ | (94.9 | ) | (c) | $ | 355.8 |  |  | $ | 313.1 |  |  | $ | 309.8 |  |  | $ | 164.5 |  |  | $ | 22.9 |
Segment profit: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating income (loss) |  | $ | 513.2 |  |  | $ | — |  |  | $ | 227.3 |  |  | $ | 121.0 |  |  | $ | 82.1 |  |  | $ | 116.4 |  |  | $ | (33.6 | )
Income (loss) from equity investees |  | 2.3 |  |  | — |  |  | — |  |  | (0.1 | ) |  | 2.4 |  | (d) | — |  |  | — |
(Losses) gains on foreign currency contracts, net |  | (1.2 | ) |  | — |  |  | — |  |  | 0.1 |  |  | — |  |  | — |  |  | (1.3 | )
Loss on extinguishments of debt |  | (22.1 | ) |  | — |  |  | (22.1 | ) |  | — |  |  | — |  |  | — |  |  | — |
Interest expense |  | (55.8 | ) |  | — |  |  | (40.0 | ) |  | (4.8 | ) |  | (0.7 | ) |  | (10.3 | ) |  | — |
Income (loss) before income taxes |  | $ | 436.4 |  |  | $ | — |  |  | $ | 165.2 |  |  | $ | 116.2 |  |  | $ | 83.8 |  |  | $ | 106.1 |  |  | $ | (34.9 | )
Partnership Adjusted EBITDA (a) |  |  |  |  |  | $ | 271.2 |  |  |  |  |  |  |  |  |
Noncontrolling interests’ net income (loss) |  | $ | 91.9 |  |  | $ | — |  |  | $ | 112.7 |  |  | $ | 0.1 |  |  | $ | — |  |  | $ | — |  |  | $ | (20.9 | )
Depreciation and amortization |  | $ | 99.3 |  |  | $ | (0.1 | ) |  | $ | 45.0 |  |  | $ | 27.6 |  |  | $ | 8.8 |  |  | $ | 17.7 |  |  | $ | 0.3 |
Capital expenditures (including the effects of accruals) |  | $ | 126.2 |  |  | $ | — |  |  | $ | 27.2 |  |  | $ | 21.5 |  |  | $ | 20.8 |  |  | $ | 56.5 |  |  | $ | 0.2 |
Six Months Ended March 31, 2018 |  | Total |  | Eliminations |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  | UGI Utilities |  | Corporate & Other (b)
Revenues |  | $ | 4,937.2 |  |  | $ | — |  |  | $ | 1,827.6 |  |  | $ | 1,693.8 |  |  | $ | 686.0 |  |  | $ | 730.0 |  |  | $ | (0.2 | )
Intersegment revenues |  | $ | — |  |  | $ | (286.0 | ) | (c) | $ | — |  |  | $ | — |  |  | $ | 207.2 |  |  | $ | 76.4 |  |  | $ | 2.4 |
Cost of sales |  | $ | 2,697.6 |  |  | $ | (283.9 | ) | (c) | $ | 849.8 |  |  | $ | 1,025.9 |  |  | $ | 657.6 |  |  | $ | 409.1 |  |  | $ | 39.1 |
Segment profit: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating income (loss) |  | $ | 981.3 |  |  | $ | 0.5 |  |  | $ | 414.5 |  |  | $ | 224.9 |  |  | $ | 159.8 |  |  | $ | 231.4 |  |  | $ | (49.8 | )
Income (loss) from equity investees |  | 1.7 |  |  | — |  |  | — |  |  | (0.3 | ) |  | 2.0 |  | (d) | — |  |  | — |
Losses on foreign currency contracts, net |  | (15.8 | ) |  | — |  |  | — |  |  | (13.7 | ) |  | — |  |  | — |  |  | (2.1 | )
Interest expense |  | (116.3 | ) |  | — |  |  | (81.6 | ) |  | (10.8 | ) |  | (1.6 | ) |  | (22.0 | ) |  | (0.3 | )
Income (loss) before income taxes |  | $ | 850.9 |  |  | $ | 0.5 |  |  | $ | 332.9 |  |  | $ | 200.1 |  |  | $ | 160.2 |  |  | $ | 209.4 |  |  | $ | (52.2 | )
Partnership Adjusted EBITDA (a) |  |  |  |  |  | $ | 503.6 |  |  |  |  |  |  |  |  |
Noncontrolling interests’ net income (loss) |  | $ | 200.0 |  |  | $ | — |  |  | $ | 223.7 |  |  | $ | (1.5 | ) |  | $ | — |  |  | $ | — |  |  | $ | (22.2 | )
Depreciation and amortization |  | $ | 222.5 |  |  | $ | (0.1 | ) |  | $ | 92.6 |  |  | $ | 67.1 |  |  | $ | 20.9 |  |  | $ | 41.5 |  |  | $ | 0.5 |
Capital expenditures (including the effects of accruals) |  | $ | 238.6 |  |  | $ | — |  |  | $ | 47.2 |  |  | $ | 47.8 |  |  | $ | 15.6 |  |  | $ | 126.8 |  |  | $ | 1.2 |
As of March 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total assets |  | $ | 12,445.3 |  |  | $ | (59.4 | ) |  | $ | 4,149.8 |  |  | $ | 3,562.3 |  |  | $ | 1,347.7 |  |  | $ | 3,204.0 |  |  | $ | 240.9 |
Short-term borrowings |  | $ | 302.8 |  |  | $ | — |  |  | $ | 154.5 |  |  | $ | 3.3 |  |  | $ | 10.0 |  |  | $ | 135.0 |  |  | $ | — |
Goodwill |  | $ | 3,218.1 |  |  | $ | — |  |  | $ | 2,001.3 |  |  | $ | 1,023.2 |  |  | $ | 11.5 |  |  | $ | 182.1 |  |  | $ | — |
Six Months Ended March 31, 2017 |  | Total |  | Eliminations |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  | UGI Utilities |  | Corporate & Other (b)
Revenues |  | $ | 3,853.3 |  |  | $ | — |  |  | $ | 1,540.8 |  |  | $ | 1,159.8 |  |  | $ | 557.1 |  |  | $ | 595.1 |  |  | $ | 0.5 |
Intersegment revenues |  | $ | — |  |  | $ | (164.3 | ) | (c) | $ | — |  |  | $ | — |  |  | $ | 136.4 |  |  | $ | 26.3 |  |  | $ | 1.6 |
Cost of sales |  | $ | 1,718.6 |  |  | $ | (162.6 | ) | (c) | $ | 616.5 |  |  | $ | 571.1 |  |  | $ | 501.6 |  |  | $ | 274.0 |  |  | $ | (82.0 | )
Segment profit: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating income |  | $ | 979.4 |  |  | $ | 0.1 |  |  | $ | 369.2 |  |  | $ | 209.9 |  |  | $ | 131.8 |  |  | $ | 198.6 |  |  | $ | 69.8 |
Income (loss) from equity investees |  | 2.1 |  |  | — |  |  | — |  |  | (0.3 | ) |  | 2.4 |  | (d) | — |  |  | — |
Gains (losses) on foreign currency contracts, net |  | 0.1 |  |  | — |  |  | — |  |  | 0.2 |  |  | — |  |  | — |  |  | (0.1 | )
Loss on extinguishments of debt |  | (55.3 | ) |  | — |  |  | (55.3 | ) |  | — |  |  | — |  |  | — |  |  | — |
Interest expense |  | (111.2 | ) |  | — |  |  | (80.0 | ) |  | (9.6 | ) |  | (1.3 | ) |  | (20.3 | ) |  | — |
Income before income taxes |  | $ | 815.1 |  |  | $ | 0.1 |  |  | $ | 233.9 |  |  | $ | 200.2 |  |  | $ | 132.9 |  |  | $ | 178.3 |  |  | $ | 69.7 |
Partnership Adjusted EBITDA (a) |  |  |  |  |  | $ | 456.3 |  |  |  |  |  |  |  |  |
Noncontrolling interests’ net income (loss) |  | $ | 152.1 |  |  | $ | — |  |  | $ | 153.9 |  |  | $ | 0.3 |  |  | $ | — |  |  | $ | — |  |  | $ | (2.1 | )
Depreciation and amortization |  | $ | 197.4 |  |  | $ | (0.1 | ) |  | $ | 89.6 |  |  | $ | 55.5 |  |  | $ | 16.8 |  |  | $ | 35.1 |  |  | $ | 0.5 |
Capital expenditures (including the effects of accruals) |  | $ | 299.8 |  |  | $ | — |  |  | $ | 53.6 |  |  | $ | 43.0 |  |  | $ | 82.3 |  |  | $ | 120.6 |  |  | $ | 0.3 |
As of March 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total assets |  | $ | 11,385.5 |  |  | $ | (58.6 | ) |  | $ | 4,238.1 |  |  | $ | 2,804.7 |  |  | $ | 1,200.7 |  |  | $ | 2,909.7 |  |  | $ | 290.9 |
Short-term borrowings |  | $ | 50.1 |  |  | $ | — |  |  | $ | — |  |  | $ | 1.6 |  |  | $ | — |  |  | $ | 48.5 |  |  | $ | — |
Goodwill |  | $ | 2,948.4 |  |  | $ | — |  |  | $ | 1,981.2 |  |  | $ | 773.6 |  |  | $ | 11.5 |  |  | $ | 182.1 |  |  | $ | — |
(a)The following table provides a reconciliation of Partnership Adjusted EBITDA to AmeriGas Propane income before income taxes:
|  | Three Months Ended March 31, |  | Six Months Ended March 31,
|  | 2018 |  | 2017 |  | 2018 |  | 2017
Partnership Adjusted EBITDA |  | $ | 309.5 |  |  | $ | 271.2 |  |  | $ | 503.6 |  |  | $ | 456.3 |
Depreciation and amortization |  | (45.2 | ) |  | (45.0 | ) |  | (92.6 | ) |  | (89.6 | )
Interest expense |  | (41.0 | ) |  | (40.0 | ) |  | (81.6 | ) |  | (80.0 | )
Loss on extinguishments of debt |  | — |  |  | (22.1 | ) |  | — |  |  | (55.3 | )
Noncontrolling interest (i) |  | 2.3 |  |  | 1.1 |  |  | 3.5 |  |  | 2.5 |
Income before income taxes |  | $ | 225.6 |  |  | $ | 165.2 |  |  | $ | 332.9 |  |  | $ | 233.9 |
(i) | Principally represents the General Partner’s 1.01% interest in AmeriGas OLP.
(b) | Includes net pre-tax (losses) gains on commodity and certain foreign currency derivative instruments not associated with current-period transactions (including such amounts attributable to noncontrolling interests) totaling $(48.1) and $(23.9) during the three months ended March 31, 2018 and 2017, respectively, and $(41.5) and $81.6 during the six months ended March 31, 2018 and 2017, respectively. Corporate & Other results for the three and six months ended March 31, 2017, also include a pre-tax loss of $7.0 associated with the impairment of a cost basis investment (see Note 2).
(c) | Represents the elimination of intersegment transactions principally among Midstream & Marketing, UGI Utilities and AmeriGas Propane.
(d) | Represents allowance for funds used during construction (“AFUDC”) associated with our PennEast Pipeline equity investment.
Reconciliation of Adjusted EBITDA to (Loss) Income Before Income Taxes | The following table provides a reconciliation of Partnership Adjusted EBITDA to AmeriGas Propane income before income taxes:
|  | Three Months Ended March 31, |  | Six Months Ended March 31,
|  | 2018 |  | 2017 |  | 2018 |  | 2017
Partnership Adjusted EBITDA |  | $ | 309.5 |  |  | $ | 271.2 |  |  | $ | 503.6 |  |  | $ | 456.3 |
Depreciation and amortization |  | (45.2 | ) |  | (45.0 | ) |  | (92.6 | ) |  | (89.6 | )
Interest expense |  | (41.0 | ) |  | (40.0 | ) |  | (81.6 | ) |  | (80.0 | )
Loss on extinguishments of debt |  | — |  |  | (22.1 | ) |  | — |  |  | (55.3 | )
Noncontrolling interest (i) |  | 2.3 |  |  | 1.1 |  |  | 3.5 |  |  | 2.5 |
Income before income taxes |  | $ | 225.6 |  |  | $ | 165.2 |  |  | $ | 332.9 |  |  | $ | 233.9 |
(i) | Principally represents the General Partner’s 1.01% interest in AmeriGas OLP.

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