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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Sep. 30, 2020
Accounting Policies [Abstract] |
Shares Used in Computing Basic and Diluted Earnings Per Share | Shares used in computing basic and diluted earnings per share are as follows:
(Thousands of shares) |  | 2020 |  | 2019 |  | 2018
Weighted-average common shares outstanding for basic computation (a) |  | 208,928 |  |  | 178,417 |  |  | 173,908 |
Incremental shares issuable for stock options and common stock awards (b) |  | 941 |  |  | 2,694 |  |  | 2,997 |
Weighted-average common shares outstanding for diluted computation |  | 209,869 |  |  | 181,111 |  |  | 176,905 |
(a)Fiscal 2019 includes the partial-year impact from the August 2019 issuance of 34,613 shares of UGI Common Stock in connection with the AmeriGas Merger (see Note 5). (b)For Fiscal 2020 and Fiscal 2019, there were 7,056 shares and 1,162 shares, respectively, associated with outstanding stock option awards that were not included in the computation of diluted earnings per share because their effect was antidilutive.
Restrictions on Cash and Cash Equivalents | The following table provides a reconciliation of the total cash, cash equivalents and restricted cash reported on the Consolidated Balance Sheets to the corresponding amounts reported on the Consolidated Statements of Cash Flows.
|  | 2020 |  | 2019 |  | 2018 |  | 2017
Cash and cash equivalents |  | $ | 336 |  |  | $ | 447 |  |  | $ | 452 |  |  | $ | 558 |
Restricted cash |  | 21 |  |  | 64 |  |  | 10 |  |  | 11 |
Cash, cash equivalents and restricted cash |  | $ | 357 |  |  | $ | 511 |  |  | $ | 462 |  |  | $ | 569 |
Schedule of Cash and Cash Equivalents | The following table provides a reconciliation of the total cash, cash equivalents and restricted cash reported on the Consolidated Balance Sheets to the corresponding amounts reported on the Consolidated Statements of Cash Flows.
|  | 2020 |  | 2019 |  | 2018 |  | 2017
Cash and cash equivalents |  | $ | 336 |  |  | $ | 447 |  |  | $ | 452 |  |  | $ | 558 |
Restricted cash |  | 21 |  |  | 64 |  |  | 10 |  |  | 11 |
Cash, cash equivalents and restricted cash |  | $ | 357 |  |  | $ | 511 |  |  | $ | 462 |  |  | $ | 569 |
Estimated Useful Lives by Type | At September 30, 2020, estimated useful lives by asset type were as follows:
Asset Type |  | Minimum Estimated Useful Life (in years) |  | Maximum Estimated Useful Life (in years)
Buildings and improvements |  | 10 |  | 40
Equipment, primarily cylinders and tanks |  | 5 |  | 30
Electricity generation facilities |  | 25 |  | 40
Pipeline and related assets |  | 25 |  | 40
Transportation equipment and office furniture and fixtures |  | 3 |  | 10
Computer software |  | 1 |  | 10
Property, plant and equipment comprise the following at September 30:
| 2020 |  | 2019
Utility: |  |  |
Distribution | $ | 3,630 |  |  | $ | 3,366 |
Transmission | 111 |  |  | 106 |
General and other | 425 |  |  | 389 |
Work in process | 99 |  |  | 77 |
Total Utility | 4,265 |  |  | 3,938 |
Non-utility: |  |  |
Land | 191 |  |  | 184 |
Buildings and improvements | 431 |  |  | 404 |
Transportation equipment | 248 |  |  | 258 |
Equipment, primarily cylinders and tanks | 3,712 |  |  | 3,455 |
Electric generation | 211 |  |  | 327 |
Pipeline and related assets | 1,098 |  |  | 1,150 |
Other | 306 |  |  | 255 |
Work in process | 196 |  |  | 102 |
Total non-utility | 6,393 |  |  | 6,135 |
Total property, plant and equipment | $ | 10,658 |  |  | $ | 10,073 |
Average Composite Depreciation Rates | The average composite depreciation rates at our Gas Utility and Electric Utility were as follows:
| 2020 |  | 2019 |  | 2018
Gas Utility | 2.5 | % |  | 2.2 | % |  | 2.3 | %
Electric Utility | 2.2 | % |  | 2.1 | % |  | 2.2 | %

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