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Utility Regulatory Assets and Liabilities and Regulatory Matters (Tables) | 9 Months Ended
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Jun. 30, 2018
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:
|  | June 30, 2018 |  | September 30, 2017 |  | June 30, 2017
Regulatory assets: |  |  |  |  |  |
Income taxes recoverable |  | $ | 130.0 |  |  | $ | 121.4 |  |  | $ | 122.7 |
Underfunded pension and postretirement plans |  | 132.2 |  |  | 141.3 |  |  | 171.8 |
Environmental costs |  | 59.8 |  |  | 61.6 |  |  | 61.6 |
Deferred fuel and power costs |  | 0.2 |  |  | 7.7 |  |  | 7.0 |
Removal costs, net |  | 31.0 |  |  | 31.0 |  |  | 29.4 |
Other |  | 6.9 |  |  | 5.9 |  |  | 6.3 |
Total regulatory assets |  | $ | 360.1 |  |  | $ | 368.9 |  |  | $ | 398.8 |
Regulatory liabilities (a): |  |  |  |  |  |
Postretirement benefits |  | $ | 16.9 |  |  | $ | 17.5 |  |  | $ | 16.7 |
Deferred fuel and power refunds |  | 44.5 |  |  | 10.6 |  |  | 12.6 |
State tax benefits — distribution system repairs |  | 20.7 |  |  | 18.4 |  |  | 16.7 |
PUC Temporary Rates Order (b) |  | 24.1 |  |  | — |  |  | — |
Excess federal deferred income taxes (c) |  | 301.2 |  |  | — |  |  | — |
Other |  | 5.1 |  |  | 2.7 |  |  | 2.7 |
Total regulatory liabilities |  | $ | 412.5 |  |  | $ | 49.2 |  |  | $ | 48.7 |
(a) | Regulatory liabilities are recorded in “Other current liabilities” and “Other noncurrent liabilities” on the Condensed Consolidated Balance Sheets.
(b) | Balance at June 30, 2018, comprises tax savings for the period January 1, 2018 to June 30, 2018 resulting from the enactment of the TCJA (see “PUC Temporary Rates Order” below and Note 5).
(c) | Balance at June 30, 2018, comprises excess federal deferred income taxes resulting from the enactment of the TCJA (see “Excess federal deferred income taxes” 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:
|  | June 30, 2018 |  | September 30, 2017 |  | June 30, 2017
Regulatory assets: |  |  |  |  |  |
Income taxes recoverable |  | $ | 130.0 |  |  | $ | 121.4 |  |  | $ | 122.7 |
Underfunded pension and postretirement plans |  | 132.2 |  |  | 141.3 |  |  | 171.8 |
Environmental costs |  | 59.8 |  |  | 61.6 |  |  | 61.6 |
Deferred fuel and power costs |  | 0.2 |  |  | 7.7 |  |  | 7.0 |
Removal costs, net |  | 31.0 |  |  | 31.0 |  |  | 29.4 |
Other |  | 6.9 |  |  | 5.9 |  |  | 6.3 |
Total regulatory assets |  | $ | 360.1 |  |  | $ | 368.9 |  |  | $ | 398.8 |
Regulatory liabilities (a): |  |  |  |  |  |
Postretirement benefits |  | $ | 16.9 |  |  | $ | 17.5 |  |  | $ | 16.7 |
Deferred fuel and power refunds |  | 44.5 |  |  | 10.6 |  |  | 12.6 |
State tax benefits — distribution system repairs |  | 20.7 |  |  | 18.4 |  |  | 16.7 |
PUC Temporary Rates Order (b) |  | 24.1 |  |  | — |  |  | — |
Excess federal deferred income taxes (c) |  | 301.2 |  |  | — |  |  | — |
Other |  | 5.1 |  |  | 2.7 |  |  | 2.7 |
Total regulatory liabilities |  | $ | 412.5 |  |  | $ | 49.2 |  |  | $ | 48.7 |
(a) | Regulatory liabilities are recorded in “Other current liabilities” and “Other noncurrent liabilities” on the Condensed Consolidated Balance Sheets.
(b) | Balance at June 30, 2018, comprises tax savings for the period January 1, 2018 to June 30, 2018 resulting from the enactment of the TCJA (see “PUC Temporary Rates Order” below and Note 5).
(c) | Balance at June 30, 2018, comprises excess federal deferred income taxes resulting from the enactment of the TCJA (see “Excess federal deferred income taxes” 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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