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Utility Regulatory Assets and Liabilities and Regulatory Matters (Tables) | 9 Months Ended
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Jun. 30, 2019
Regulated Operations [Abstract] |
Schedule of Regulatory Assets | The following regulatory assets and liabilities associated with UGI Utilities are included on the Condensed Consolidated Balance Sheets:
|  | June 30, 2019 |  | September 30, 2018 |  | June 30, 2018
Regulatory assets: |  |  |  |  |  |
Income taxes recoverable |  | $ | 123.9 |  |  | $ | 110.1 |  |  | $ | 130.0 |
Underfunded pension and postretirement plans |  | 81.8 |  |  | 87.1 |  |  | 132.2 |
Environmental costs |  | 56.6 |  |  | 58.8 |  |  | 59.8 |
Removal costs, net |  | 29.3 |  |  | 32.0 |  |  | 31.0 |
Other |  | 9.0 |  |  | 13.0 |  |  | 7.1 |
Total regulatory assets |  | $ | 300.6 |  |  | $ | 301.0 |  |  | $ | 360.1 |
Regulatory liabilities (a): |  |  |  |  |  |
Postretirement benefits |  | $ | 16.5 |  |  | $ | 17.8 |  |  | $ | 16.9 |
Deferred fuel and power refunds |  | 12.4 |  |  | 36.7 |  |  | 44.5 |
State tax benefits — distribution system repairs |  | 25.2 |  |  | 22.6 |  |  | 20.7 |
PAPUC temporary rates order |  | 25.4 |  |  | 24.4 |  |  | 24.1 |
Excess federal deferred income taxes |  | 282.7 |  |  | 285.2 |  |  | 301.2 |
Other |  | 14.0 |  |  | 3.5 |  |  | 5.1 |
Total regulatory liabilities |  | $ | 376.2 |  |  | $ | 390.2 |  |  | $ | 412.5 |
(a) | Regulatory liabilities are included 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 on the Condensed Consolidated Balance Sheets:
|  | June 30, 2019 |  | September 30, 2018 |  | June 30, 2018
Regulatory assets: |  |  |  |  |  |
Income taxes recoverable |  | $ | 123.9 |  |  | $ | 110.1 |  |  | $ | 130.0 |
Underfunded pension and postretirement plans |  | 81.8 |  |  | 87.1 |  |  | 132.2 |
Environmental costs |  | 56.6 |  |  | 58.8 |  |  | 59.8 |
Removal costs, net |  | 29.3 |  |  | 32.0 |  |  | 31.0 |
Other |  | 9.0 |  |  | 13.0 |  |  | 7.1 |
Total regulatory assets |  | $ | 300.6 |  |  | $ | 301.0 |  |  | $ | 360.1 |
Regulatory liabilities (a): |  |  |  |  |  |
Postretirement benefits |  | $ | 16.5 |  |  | $ | 17.8 |  |  | $ | 16.9 |
Deferred fuel and power refunds |  | 12.4 |  |  | 36.7 |  |  | 44.5 |
State tax benefits — distribution system repairs |  | 25.2 |  |  | 22.6 |  |  | 20.7 |
PAPUC temporary rates order |  | 25.4 |  |  | 24.4 |  |  | 24.1 |
Excess federal deferred income taxes |  | 282.7 |  |  | 285.2 |  |  | 301.2 |
Other |  | 14.0 |  |  | 3.5 |  |  | 5.1 |
Total regulatory liabilities |  | $ | 376.2 |  |  | $ | 390.2 |  |  | $ | 412.5 |
(a) | Regulatory liabilities are included in “Other current liabilities” and “Other noncurrent liabilities” on the Condensed 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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