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Segment Information (Tables) | 9 Months Ended
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Jun. 30, 2021
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information |
Three Months Ended June 30, 2021 |  | Total |  | Eliminations |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  | UGI Utilities |  | Corporate & Other (a)
Revenues from external customers |  | $ | 1,496 |  |  | $ | — |  |  | $ | 526 |  |  | $ | 572 |  |  | $ | 232 |  |  | $ | 171 |  |  | $ | (5) |
Intersegment revenues |  | $ | — |  |  | $ | (40) |  | (b) | $ | — |  |  | $ | — |  |  | $ | 29 |  |  | $ | 10 |  |  | $ | 1 |
Cost of sales |  | $ | 516 |  |  | $ | (39) |  | (b) | $ | 267 |  |  | $ | 355 |  |  | $ | 196 |  |  | $ | 67 |  |  | $ | (330) |
Operating income |  | $ | 391 |  |  | $ | — |  |  | $ | 11 |  |  | $ | 40 |  |  | $ | 14 |  |  | $ | 24 |  |  | $ | 302 |
(Loss) income from equity investees |  | (86) |  |  | — |  |  | — |  |  | — |  |  | 7 |  |  | — |  |  | (93) |
Other non-operating income (expense), net |  | 1 |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 1 |  |  | (1) |
Earnings before interest expense and income taxes |  | 306 |  |  | — |  |  | 11 |  |  | 41 |  |  | 21 |  |  | 25 |  |  | 208 |
Interest expense |  | (77) |  |  | — |  |  | (40) |  |  | (8) |  |  | (10) |  |  | (14) |  |  | (5) |
Income (loss) before income taxes |  | $ | 229 |  |  | $ | — |  |  | $ | (29) |  |  | $ | 33 |  |  | $ | 11 |  |  | $ | 11 |  |  | $ | 203 |
Depreciation and amortization |  | $ | 125 |  |  | $ | — |  |  | $ | 43 |  |  | $ | 33 |  |  | $ | 19 |  |  | $ | 29 |  |  | $ | 1 |
Capital expenditures (including the effects of accruals) |  | $ | 162 |  |  | $ | — |  |  | $ | 26 |  |  | $ | 21 |  |  | $ | 3 |  |  | $ | 112 |  |  | $ | — |
Three Months Ended June 30, 2020 |  | Total |  | Eliminations |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  | UGI Utilities |  | Corporate & Other (a)
Revenues from external customers |  | $ | 1,199 |  |  | $ | — |  |  | $ | 451 |  |  | $ | 371 |  |  | $ | 202 |  |  | $ | 172 |  |  | $ | 3 |
Intersegment revenues |  | $ | — |  |  | $ | (28) |  | (b) | $ | — |  |  | $ | — |  |  | $ | 20 |  |  | $ | 7 |  |  | $ | 1 |
Cost of sales |  | $ | 417 |  |  | $ | (28) |  | (b) | $ | 178 |  |  | $ | 198 |  |  | $ | 158 |  |  | $ | 68 |  |  | $ | (157) |
Operating income |  | $ | 174 |  |  | $ | — |  |  | $ | 19 |  |  | $ | 17 |  |  | $ | 13 |  |  | $ | 21 |  |  | $ | 104 |
Income from equity investees |  | 7 |  |  | — |  |  | — |  |  | — |  |  | 7 |  |  | — |  |  | — |
Other non-operating (expense) income, net |  | (4) |  |  | — |  |  | — |  |  | 4 |  |  | — |  |  | — |  |  | (8) |
Earnings before interest expense and income taxes |  | 177 |  |  | — |  |  | 19 |  |  | 21 |  |  | 20 |  |  | 21 |  |  | 96 |
Interest expense |  | (80) |  |  | — |  |  | (41) |  |  | (8) |  |  | (11) |  |  | (14) |  |  | (6) |
Income (loss) before income taxes |  | $ | 97 |  |  | $ | — |  |  | $ | (22) |  |  | $ | 13 |  |  | $ | 9 |  |  | $ | 7 |  |  | $ | 90 |
Depreciation and amortization |  | $ | 122 |  |  | $ | — |  |  | $ | 45 |  |  | $ | 30 |  |  | $ | 20 |  |  | $ | 26 |  |  | $ | 1 |
Capital expenditures (including the effects of accruals) |  | $ | 133 |  |  | $ | — |  |  | $ | 30 |  |  | $ | 20 |  |  | $ | 15 |  |  | $ | 68 |  |  | $ | — |
Nine Months Ended June 30, 2021 |  | Total |  | Eliminations |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  | UGI Utilities |  | Corporate & Other (a)
Revenues from external customers |  | $ | 6,009 |  |  | $ | — |  |  | $ | 2,132 |  |  | $ | 2,106 |  |  | $ | 903 |  |  | $ | 873 |  |  | $ | (5) |
Intersegment revenues |  | $ | — |  |  | $ | (236) |  | (b) | $ | — |  |  | $ | — |  |  | $ | 183 |  |  | $ | 50 |  |  | $ | 3 |
Cost of sales |  | $ | 2,623 |  |  | $ | (233) |  | (b) | $ | 970 |  |  | $ | 1,229 |  |  | $ | 776 |  |  | $ | 401 |  |  | $ | (520) |
Operating income |  | $ | 1,564 |  |  | $ | — |  |  | $ | 391 |  |  | $ | 322 |  |  | $ | 156 |  |  | $ | 243 |  |  | $ | 452 |
(Loss) income from equity investees |  | (69) |  |  | — |  |  | — |  |  | — |  |  | 24 |  |  | — |  |  | (93) |
Other non-operating income (expense), net |  | — |  |  | — |  |  | — |  |  | 4 |  |  | — |  |  | 2 |  |  | (6) |
Earnings before interest expense and income taxes |  | 1,495 |  |  | — |  |  | 391 |  |  | 326 |  |  | 180 |  |  | 245 |  |  | 353 |
Interest expense |  | (233) |  |  | — |  |  | (120) |  |  | (21) |  |  | (31) |  |  | (42) |  |  | (19) |
Income before income taxes |  | $ | 1,262 |  |  | $ | — |  |  | $ | 271 |  |  | $ | 305 |  |  | $ | 149 |  |  | $ | 203 |  |  | $ | 334 |
Depreciation and amortization |  | $ | 375 |  |  | $ | — |  |  | $ | 130 |  |  | $ | 100 |  |  | $ | 56 |  |  | $ | 87 |  |  | $ | 2 |
Capital expenditures (including the effects of accruals) |  | $ | 438 |  |  | $ | — |  |  | $ | 83 |  |  | $ | 68 |  |  | $ | 32 |  |  | $ | 255 |  |  | $ | — |
As of June 30, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total assets |  | $ | 15,006 |  |  | $ | (267) |  |  | $ | 4,381 |  |  | $ | 3,749 |  |  | $ | 2,904 |  |  | $ | 3,997 |  |  | $ | 242 |
Nine Months Ended June 30, 2020 |  | Total |  | Eliminations |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  | UGI Utilities |  | Corporate & Other (a)
Revenues from external customers |  | $ | 5,435 |  |  | $ | — |  |  | $ | 1,983 |  |  | $ | 1,726 |  |  | $ | 855 |  |  | $ | 863 |  |  | $ | 8 |
Intersegment revenues |  | $ | — |  |  | $ | (202) |  | (b) | $ | — |  |  | $ | — |  |  | $ | 162 |  |  | $ | 38 |  |  | $ | 2 |
Cost of sales |  | $ | 2,673 |  |  | $ | (201) |  | (b) | $ | 792 |  |  | $ | 968 |  |  | $ | 721 |  |  | $ | 404 |  |  | $ | (11) |
Operating income (loss) |  | $ | 913 |  |  | $ | — |  |  | $ | 390 |  |  | $ | 230 |  |  | $ | 139 |  |  | $ | 229 |  |  | $ | (75) |
Income from equity investees |  | 22 |  |  | — |  |  | — |  |  | — |  |  | 22 |  |  | — |  |  | — |
Other non-operating (expense) income, net |  | (4) |  |  | — |  |  | — |  |  | 17 |  |  | — |  |  | — |  |  | (21) |
Earnings (loss) before interest expense and income taxes |  | 931 |  |  | — |  |  | 390 |  |  | 247 |  |  | 161 |  |  | 229 |  |  | (96) |
Interest expense |  | (247) |  |  | — |  |  | (124) |  |  | (23) |  |  | (34) |  |  | (41) |  |  | (25) |
Income (loss) before income taxes |  | $ | 684 |  |  | $ | — |  |  | $ | 266 |  |  | $ | 224 |  |  | $ | 127 |  |  | $ | 188 |  |  | $ | (121) |
Depreciation and amortization |  | $ | 362 |  |  | $ | — |  |  | $ | 134 |  |  | $ | 92 |  |  | $ | 57 |  |  | $ | 78 |  |  | $ | 1 |
Capital expenditures (including the effects of accruals) |  | $ | 444 |  |  | $ | — |  |  | $ | 104 |  |  | $ | 62 |  |  | $ | 61 |  |  | $ | 217 |  |  | $ | — |
As of June 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total assets |  | $ | 13,843 |  |  | $ | (365) |  |  | $ | 4,311 |  |  | $ | 3,208 |  |  | $ | 2,740 |  |  | $ | 3,709 |  |  | $ | 240 |
(a)Corporate & Other includes specific items attributable to our reportable segments that are not included in the segment profit measures used by our CODM in assessing our reportable segments’ performance or allocating resources. The following table presents such pre-tax gains (losses) which have been included in Corporate & Other, and the reportable segments to which they relate:
Three Months Ended June 30, 2021 |  | Location on Income Statement |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  |
Net losses on commodity derivative instruments not associated with current-period transactions |  | Revenues |  | $ | — |  |  | $ | — |  |  | $ | (4) |  |  |
Net gains on commodity derivative instruments not associated with current-period transactions |  | Cost of sales |  | $ | 59 |  |  | $ | 226 |  |  | $ | 44 |  |  |
Unrealized losses on foreign currency derivative instruments |  | Other non-operating income (expense), net |  | $ | — |  |  | $ | (1) |  |  | $ | — |  |  |
Business transformation expenses |  | Operating and administrative expenses |  | $ | (11) |  |  | $ | (6) |  |  | $ | — |  |  |
Impairment of investment in PennEast |  | (Loss) income from equity investees |  | $ | — |  |  | $ | — |  |  | $ | (93) |  |  |
Three Months Ended June 30, 2020 |  | Location on Income Statement |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  |
Net gains on commodity derivative instruments not associated with current-period transactions |  | Revenues |  | $ | — |  |  | $ | — |  |  | $ | 3 |  |  |
Net gains on commodity derivative instruments not associated with current-period transactions |  | Cost of sales |  | $ | 60 |  |  | $ | 78 |  |  | $ | 22 |  |  |
Unrealized losses on foreign currency derivative instruments |  | Other non-operating income (expense), net |  | $ | — |  |  | $ | (7) |  |  | $ | — |  |  |
Business transformation expenses |  | Operating and administrative expenses |  | $ | (3) |  |  | $ | (4) |  |  | $ | — |  |  |
Impairment of assets held-for-sale |  | Impairment of assets held-for-sale |  | $ | — |  |  | $ | — |  |  | $ | (52) |  |  |
Nine Months Ended June 30, 2021 |  | Location on Income Statement |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  |
Net losses on commodity derivative instruments not associated with current-period transactions |  | Revenues |  | $ | — |  |  | $ | — |  |  | $ | (4) |  |  |
Net gains on commodity derivative instruments not associated with current-period transactions |  | Cost of sales |  | $ | 123 |  |  | $ | 380 |  |  | $ | 16 |  |  |
Unrealized losses on foreign currency derivative instruments |  | Other non-operating income (expense), net |  | $ | — |  |  | $ | (6) |  |  | $ | — |  |  |
Business transformation expenses |  | Operating and administrative expenses |  | $ | (37) |  |  | $ | (12) |  |  | $ | — |  |  |
Impairment of investment in PennEast |  | (Loss) income from equity investees |  | $ | — |  |  | $ | — |  |  | $ | (93) |  |  |
Nine Months Ended June 30, 2020 |  | Location on Income Statement |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  |
Net gains on commodity derivative instruments not associated with current-period transactions |  | Revenues |  | $ | — |  |  | $ | — |  |  | $ | 8 |  |  |
Net gains (losses) on commodity derivative instruments not associated with current-period transactions |  | Cost of sales |  | $ | 48 |  |  | $ | (54) |  |  | $ | 19 |  |  |
Unrealized losses on foreign currency derivative instruments |  | Other non-operating income (expense), net |  | $ | — |  |  | $ | (20) |  |  | $ | — |  |  |
Acquisition and integration expenses associated with the CMG Acquisition |  | Operating and administrative expenses |  | $ | — |  |  | $ | — |  |  | $ | (2) |  |  |
Business transformation expenses |  | Operating and administrative expenses |  | $ | (27) |  |  | $ | (16) |  |  | $ | — |  |  |
Impairment of assets held-for-sale |  | Impairment of assets held-for-sale |  | $ | — |  |  | $ | — |  |  | $ | (52) |  |  |
(b)Represents the elimination of intersegment transactions principally among Midstream & Marketing, UGI Utilities and AmeriGas Propane.

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599 + Details
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