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v3.20.1

Utility Regulatory Assets and Liabilities and Regulatory Matters (Tables) | 6 Months Ended
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Mar. 31, 2020
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:
|  | March 31, 2020 |  | September 30, 2019 |  | March 31, 2019
Regulatory assets: |  |  |  |  |  |
Income taxes recoverable |  | $ | 127.3 |  |  | $ | 115.2 |  |  | $ | 120.3 |
Underfunded pension and postretirement plans |  | 171.8 |  |  | 178.6 |  |  | 83.6 |
Environmental costs |  | 56.8 |  |  | 59.5 |  |  | 58.8 |
Removal costs, net |  | 24.5 |  |  | 28.3 |  |  | 30.1 |
Other |  | 10.5 |  |  | 14.0 |  |  | 6.5 |
Total regulatory assets |  | $ | 390.9 |  |  | $ | 395.6 |  |  | $ | 299.3 |
Regulatory liabilities (a): |  |  |  |  |  |
Postretirement benefit overcollections |  | $ | 13.7 |  |  | $ | 14.5 |  |  | $ | 16.9 |
Deferred fuel and power refunds |  | 11.3 |  |  | 6.1 |  |  | 17.7 |
State tax benefits — distribution system repairs |  | 27.7 |  |  | 25.0 |  |  | 24.3 |
PAPUC Temporary Rates Order |  | 15.4 |  |  | 31.3 |  |  | 25.1 |
Excess federal deferred income taxes |  | 276.7 |  |  | 279.5 |  |  | 276.7 |
Other |  | 1.1 |  |  | 2.4 |  |  | 18.8 |
Total regulatory liabilities |  | $ | 345.9 |  |  | $ | 358.8 |  |  | $ | 379.5 |
(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:
|  | March 31, 2020 |  | September 30, 2019 |  | March 31, 2019
Regulatory assets: |  |  |  |  |  |
Income taxes recoverable |  | $ | 127.3 |  |  | $ | 115.2 |  |  | $ | 120.3 |
Underfunded pension and postretirement plans |  | 171.8 |  |  | 178.6 |  |  | 83.6 |
Environmental costs |  | 56.8 |  |  | 59.5 |  |  | 58.8 |
Removal costs, net |  | 24.5 |  |  | 28.3 |  |  | 30.1 |
Other |  | 10.5 |  |  | 14.0 |  |  | 6.5 |
Total regulatory assets |  | $ | 390.9 |  |  | $ | 395.6 |  |  | $ | 299.3 |
Regulatory liabilities (a): |  |  |  |  |  |
Postretirement benefit overcollections |  | $ | 13.7 |  |  | $ | 14.5 |  |  | $ | 16.9 |
Deferred fuel and power refunds |  | 11.3 |  |  | 6.1 |  |  | 17.7 |
State tax benefits — distribution system repairs |  | 27.7 |  |  | 25.0 |  |  | 24.3 |
PAPUC Temporary Rates Order |  | 15.4 |  |  | 31.3 |  |  | 25.1 |
Excess federal deferred income taxes |  | 276.7 |  |  | 279.5 |  |  | 276.7 |
Other |  | 1.1 |  |  | 2.4 |  |  | 18.8 |
Total regulatory liabilities |  | $ | 345.9 |  |  | $ | 358.8 |  |  | $ | 379.5 |
(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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