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Utility Regulatory Assets and Liabilities and Regulatory Matters (Tables) | 12 Months Ended
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Sep. 30, 2020
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:
| 2020 |  | 2019
Regulatory assets (a): |  |  |
Income taxes recoverable | $ | 124 |  |  | $ | 115 |
Underfunded pension and postretirement plans | 175 |  |  | 179 |
Environmental costs | 61 |  |  | 60 |
Removal costs, net | 26 |  |  | 28 |
Other | 11 |  |  | 14 |
Total regulatory assets | $ | 397 |  |  | $ | 396 |
Regulatory liabilities (a): |  |  |
Postretirement benefit overcollections | $ | 13 |  |  | $ | 15 |
Deferred fuel and power refunds | 29 |  |  | 6 |
State income tax benefits — distribution system repairs | 28 |  |  | 25 |
PAPUC Temporary Rates Order | 7 |  |  | 31 |
Excess federal deferred income taxes | 274 |  |  | 280 |
Other | 2 |  |  | 2 |
Total regulatory liabilities | $ | 353 |  |  | $ | 359 |
(a) Current regulatory assets are recorded in “Other current assets” on the Consolidated Balance Sheets. 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:
| 2020 |  | 2019
Regulatory assets (a): |  |  |
Income taxes recoverable | $ | 124 |  |  | $ | 115 |
Underfunded pension and postretirement plans | 175 |  |  | 179 |
Environmental costs | 61 |  |  | 60 |
Removal costs, net | 26 |  |  | 28 |
Other | 11 |  |  | 14 |
Total regulatory assets | $ | 397 |  |  | $ | 396 |
Regulatory liabilities (a): |  |  |
Postretirement benefit overcollections | $ | 13 |  |  | $ | 15 |
Deferred fuel and power refunds | 29 |  |  | 6 |
State income tax benefits — distribution system repairs | 28 |  |  | 25 |
PAPUC Temporary Rates Order | 7 |  |  | 31 |
Excess federal deferred income taxes | 274 |  |  | 280 |
Other | 2 |  |  | 2 |
Total regulatory liabilities | $ | 353 |  |  | $ | 359 |
(a) Current regulatory assets are recorded in “Other current assets” on the Consolidated Balance Sheets. 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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