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Utility Regulatory Assets and Liabilities and Regulatory Matters (Tables) | 12 Months Ended
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Sep. 30, 2019
Regulated Operations [Abstract] |
Schedule of Regulatory Assets | The following regulatory assets and liabilities associated with UGI Utilities are included in our Consolidated Balance Sheets at September 30:
| 2019 |  | 2018
Regulatory assets: |  |  |
Income taxes recoverable | $ | 115.2 |  |  | $ | 110.1 |
Underfunded pension and postretirement plans | 178.6 |  |  | 87.1 |
Environmental costs | 59.5 |  |  | 58.8 |
Removal costs, net | 28.3 |  |  | 32.0 |
Other | 14.0 |  |  | 13.0 |
Total regulatory assets | $ | 395.6 |  |  | $ | 301.0 |
Regulatory liabilities (a): |  |  |
Postretirement benefit overcollections | $ | 14.5 |  |  | $ | 17.8 |
Deferred fuel and power refunds | 6.1 |  |  | 36.7 |
State income tax benefits — distribution system repairs | 25.0 |  |  | 22.6 |
PAPUC Temporary Rates Order | 31.3 |  |  | 24.4 |
Excess federal deferred income taxes | 279.5 |  |  | 285.2 |
Other | 2.4 |  |  | 3.5 |
Total regulatory liabilities | $ | 358.8 |  |  | $ | 390.2 |
(a) | Regulatory liabilities are recorded in “Other current liabilities” and “Other noncurrent liabilities” on the Consolidated Balance Sheets.
Schedule of Regulatory Liabilities | The following regulatory assets and liabilities associated with UGI Utilities are included in our Consolidated Balance Sheets at September 30:
| 2019 |  | 2018
Regulatory assets: |  |  |
Income taxes recoverable | $ | 115.2 |  |  | $ | 110.1 |
Underfunded pension and postretirement plans | 178.6 |  |  | 87.1 |
Environmental costs | 59.5 |  |  | 58.8 |
Removal costs, net | 28.3 |  |  | 32.0 |
Other | 14.0 |  |  | 13.0 |
Total regulatory assets | $ | 395.6 |  |  | $ | 301.0 |
Regulatory liabilities (a): |  |  |
Postretirement benefit overcollections | $ | 14.5 |  |  | $ | 17.8 |
Deferred fuel and power refunds | 6.1 |  |  | 36.7 |
State income tax benefits — distribution system repairs | 25.0 |  |  | 22.6 |
PAPUC Temporary Rates Order | 31.3 |  |  | 24.4 |
Excess federal deferred income taxes | 279.5 |  |  | 285.2 |
Other | 2.4 |  |  | 3.5 |
Total regulatory liabilities | $ | 358.8 |  |  | $ | 390.2 |
(a) | Regulatory liabilities are recorded in “Other current liabilities” and “Other noncurrent liabilities” on the Consolidated Balance Sheets.

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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://fasb.org/us-gaap/role/ref/legacyRef -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 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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 + 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://fasb.org/us-gaap/role/ref/legacyRef -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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