XML 41 R30.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Utility Regulatory Assets and Liabilities and Regulatory Matters (Tables) | 3 Months Ended
--- | ---
Dec. 31, 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:
|  | December 31, 2018 |  | September 30, 2018 |  | December 31, 2017
Regulatory assets: |  |  |  |  |  |
Income taxes recoverable |  | $ | 115.2 |  |  | $ | 110.1 |  |  | $ | 126.5 |
Underfunded pension and postretirement plans |  | 85.3 |  |  | 87.1 |  |  | 138.3 |
Environmental costs |  | 58.5 |  |  | 58.8 |  |  | 60.8 |
Removal costs, net |  | 31.3 |  |  | 32.0 |  |  | 31.4 |
Other |  | 8.5 |  |  | 13.0 |  |  | 5.8 |
Total regulatory assets |  | $ | 298.8 |  |  | $ | 301.0 |  |  | $ | 362.8 |
Regulatory liabilities (a): |  |  |  |  |  |
Postretirement benefits |  | $ | 17.3 |  |  | $ | 17.8 |  |  | $ | 17.3 |
Deferred fuel and power refunds |  | 22.2 |  |  | 36.7 |  |  | 12.7 |
State tax benefits — distribution system repairs |  | 23.5 |  |  | 22.6 |  |  | 19.1 |
PAPUC temporary rates order |  | 24.8 |  |  | 24.4 |  |  | — |
Excess federal deferred income taxes |  | 280.9 |  |  | 285.2 |  |  | 303.9 |
Other |  | 4.8 |  |  | 3.5 |  |  | 4.5 |
Total regulatory liabilities |  | $ | 373.5 |  |  | $ | 390.2 |  |  | $ | 357.5 |
(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:
|  | December 31, 2018 |  | September 30, 2018 |  | December 31, 2017
Regulatory assets: |  |  |  |  |  |
Income taxes recoverable |  | $ | 115.2 |  |  | $ | 110.1 |  |  | $ | 126.5 |
Underfunded pension and postretirement plans |  | 85.3 |  |  | 87.1 |  |  | 138.3 |
Environmental costs |  | 58.5 |  |  | 58.8 |  |  | 60.8 |
Removal costs, net |  | 31.3 |  |  | 32.0 |  |  | 31.4 |
Other |  | 8.5 |  |  | 13.0 |  |  | 5.8 |
Total regulatory assets |  | $ | 298.8 |  |  | $ | 301.0 |  |  | $ | 362.8 |
Regulatory liabilities (a): |  |  |  |  |  |
Postretirement benefits |  | $ | 17.3 |  |  | $ | 17.8 |  |  | $ | 17.3 |
Deferred fuel and power refunds |  | 22.2 |  |  | 36.7 |  |  | 12.7 |
State tax benefits — distribution system repairs |  | 23.5 |  |  | 22.6 |  |  | 19.1 |
PAPUC temporary rates order |  | 24.8 |  |  | 24.4 |  |  | — |
Excess federal deferred income taxes |  | 280.9 |  |  | 285.2 |  |  | 303.9 |
Other |  | 4.8 |  |  | 3.5 |  |  | 4.5 |
Total regulatory liabilities |  | $ | 373.5 |  |  | $ | 390.2 |  |  | $ | 357.5 |
(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