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Segment Information (Tables) | 9 Months Ended
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Jun. 30, 2023
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information |
Three Months Ended June 30, 2023 |  | Total |  | Eliminations |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  | Utilities |  | Corporate & Other (a)
Revenues from external customers |  | $ | 1,659 |  |  | $ | — |  |  | $ | 514 |  |  | $ | 611 |  |  | $ | 260 |  |  | $ | 270 |  |  | $ | 4 |
Intersegment revenues |  | $ | — |  |  | $ | (25) |  | (b) | $ | — |  |  | $ | — |  |  | $ | 19 |  |  | $ | 8 |  |  | $ | (2) |
Cost of sales |  | $ | 1,104 |  |  | $ | (26) |  | (b) | $ | 251 |  |  | $ | 418 |  |  | $ | 192 |  |  | $ | 118 |  |  | $ | 151 |
Operating (loss) income |  | $ | (732) |  |  | $ | — |  |  | $ | (8) |  |  | $ | 21 |  |  | $ | 40 |  |  | $ | 32 |  |  | $ | (817) |
Income from equity investees |  | 1 |  |  | — |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | — |
Loss on extinguishment of debt |  | (9) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (9) |
Other non-operating income (expense), net |  | 1 |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 2 |  |  | (2) |
(Loss) earnings before interest expense and income taxes |  | (739) |  |  | — |  |  | (8) |  |  | 22 |  |  | 41 |  |  | 34 |  |  | (828) |
Interest expense |  | (96) |  |  | — |  |  | (40) |  |  | (10) |  |  | (11) |  |  | (20) |  |  | (15) |
(Loss) income before income taxes |  | $ | (835) |  |  | $ | — |  |  | $ | (48) |  |  | $ | 12 |  |  | $ | 30 |  |  | $ | 14 |  |  | $ | (843) |
Depreciation and amortization |  | $ | 134 |  |  | $ | — |  |  | $ | 43 |  |  | $ | 30 |  |  | $ | 22 |  |  | $ | 38 |  |  | $ | 1 |
Capital expenditures (including the effects of accruals) |  | $ | 255 |  |  | $ | — |  |  | $ | 42 |  |  | $ | 27 |  |  | $ | 40 |  |  | $ | 146 |  |  | $ | — |
Three Months Ended June 30, 2022 |  | Total |  | Eliminations |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  | Utilities |  | Corporate & Other (a)
Revenues from external customers |  | $ | 2,033 |  |  | $ | — |  |  | $ | 597 |  |  | $ | 738 |  |  | $ | 450 |  |  | $ | 250 |  |  | $ | (2) |
Intersegment revenues |  | $ | — |  |  | $ | (99) |  | (b) | $ | — |  |  | $ | — |  |  | $ | 75 |  |  | $ | 24 |  |  | $ | — |
Cost of sales |  | $ | 1,361 |  |  | $ | (99) |  | (b) | $ | 370 |  |  | $ | 544 |  |  | $ | 436 |  |  | $ | 121 |  |  | $ | (11) |
Operating income (loss) |  | $ | 99 |  |  | $ | — |  |  | $ | (10) |  |  | $ | 22 |  |  | $ | 38 |  |  | $ | 38 |  |  | $ | 11 |
(Loss) income from equity investees |  | (45) |  |  | — |  |  | — |  |  | — |  |  | 6 |  |  | — |  |  | (51) |
Other non-operating income, net |  | 20 |  |  | — |  |  | — |  |  | 4 |  |  | — |  |  | 2 |  |  | 14 |
Earnings (loss) before interest expense and income taxes |  | 74 |  |  | — |  |  | (10) |  |  | 26 |  |  | 44 |  |  | 40 |  |  | (26) |
Interest expense |  | (82) |  |  | — |  |  | (41) |  |  | (7) |  |  | (11) |  |  | (15) |  |  | (8) |
(Loss) income before income taxes |  | $ | (8) |  |  | $ | — |  |  | $ | (51) |  |  | $ | 19 |  |  | $ | 33 |  |  | $ | 25 |  |  | $ | (34) |
Depreciation and amortization |  | $ | 130 |  |  | $ | — |  |  | $ | 44 |  |  | $ | 29 |  |  | $ | 20 |  |  | $ | 37 |  |  | $ | — |
Capital expenditures (including the effects of accruals) |  | $ | 201 |  |  | $ | — |  |  | $ | 28 |  |  | $ | 25 |  |  | $ | 9 |  |  | $ | 139 |  |  | $ | — |
Nine Months Ended June 30, 2023 |  | Total |  | Eliminations |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  | Utilities |  | Corporate & Other (a)
Revenues from external customers |  | $ | 7,524 |  |  | $ | — |  |  | $ | 2,147 |  |  | $ | 2,436 |  |  | $ | 1,354 |  |  | $ | 1,575 |  |  | $ | 12 |
Intersegment revenues |  | $ | — |  |  | $ | (302) |  | (b) | $ | — |  |  | $ | — |  |  | $ | 232 |  |  | $ | 69 |  |  | $ | 1 |
Cost of sales |  | $ | 6,358 |  |  | $ | (301) |  | (b) | $ | 1,067 |  |  | $ | 1,713 |  |  | $ | 1,185 |  |  | $ | 873 |  |  | $ | 1,821 |
Operating (loss) income |  | $ | (1,681) |  |  | $ | — |  |  | $ | 240 |  |  | $ | 197 |  |  | $ | 249 |  |  | $ | 361 |  |  | $ | (2,728) |
Income (loss) from equity investees |  | 2 |  |  | — |  |  | — |  |  | (2) |  |  | 4 |  |  | — |  |  | — |
Loss on extinguishment of debt |  | (9) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (9) |
Other non-operating (loss) income, net |  | (25) |  |  | — |  |  | — |  |  | 21 |  |  | — |  |  | 6 |  |  | (52) |
(Loss) earnings before interest expense and income taxes |  | (1,713) |  |  | — |  |  | 240 |  |  | 216 |  |  | 253 |  |  | 367 |  |  | (2,789) |
Interest expense |  | (281) |  |  | — |  |  | (122) |  |  | (26) |  |  | (33) |  |  | (62) |  |  | (38) |
(Loss) income before income taxes |  | $ | (1,994) |  |  | $ | — |  |  | $ | 118 |  |  | $ | 190 |  |  | $ | 220 |  |  | $ | 305 |  |  | $ | (2,827) |
Depreciation and amortization |  | $ | 397 |  |  | $ | — |  |  | $ | 132 |  |  | $ | 86 |  |  | $ | 65 |  |  | $ | 112 |  |  | $ | 2 |
Capital expenditures (including the effects of accruals) |  | $ | 647 |  |  | $ | — |  |  | $ | 93 |  |  | $ | 84 |  |  | $ | 74 |  |  | $ | 396 |  |  | $ | — |
As of June 30, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total assets |  | $ | 15,243 |  |  | $ | (182) |  |  | $ | 3,443 |  |  | $ | 3,179 |  |  | $ | 3,050 |  |  | $ | 5,560 |  |  | $ | 193 |
Nine Months Ended June 30, 2022 |  | Total |  | Eliminations |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  | Utilities |  | Corporate & Other (a)
Revenues from external customers |  | $ | 8,172 |  |  | $ | — |  |  | $ | 2,423 |  |  | $ | 3,011 |  |  | $ | 1,424 |  |  | $ | 1,313 |  |  | $ | 1 |
Intersegment revenues |  | $ | — |  |  | $ | (396) |  | (b) | $ | — |  |  | $ | — |  |  | $ | 307 |  |  | $ | 87 |  |  | $ | 2 |
Cost of sales |  | $ | 4,951 |  |  | $ | (394) |  | (b) | $ | 1,333 |  |  | $ | 2,267 |  |  | $ | 1,389 |  |  | $ | 701 |  |  | $ | (345) |
Operating income |  | $ | 1,363 |  |  | $ | — |  |  | $ | 303 |  |  | $ | 211 |  |  | $ | 197 |  |  | $ | 325 |  |  | $ | 327 |
(Loss) income from equity investees |  | (32) |  |  | — |  |  | — |  |  | — |  |  | 19 |  |  | — |  |  | (51) |
Loss on extinguishments of debt |  | (11) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (11) |
Other non-operating income, net |  | 41 |  |  | — |  |  | — |  |  | 17 |  |  | — |  |  | 7 |  |  | 17 |
Earnings before interest expense and income taxes |  | 1,361 |  |  | — |  |  | 303 |  |  | 228 |  |  | 216 |  |  | 332 |  |  | 282 |
Interest expense |  | (245) |  |  | — |  |  | (120) |  |  | (22) |  |  | (31) |  |  | (47) |  |  | (25) |
Income before income taxes |  | $ | 1,116 |  |  | $ | — |  |  | $ | 183 |  |  | $ | 206 |  |  | $ | 185 |  |  | $ | 285 |  |  | $ | 257 |
Depreciation and amortization |  | $ | 387 |  |  | $ | — |  |  | $ | 132 |  |  | $ | 89 |  |  | $ | 57 |  |  | $ | 108 |  |  | $ | 1 |
Capital expenditures (including the effects of accruals) |  | $ | 546 |  |  | $ | — |  |  | $ | 99 |  |  | $ | 71 |  |  | $ | 25 |  |  | $ | 351 |  |  | $ | — |
As of June 30, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total assets |  | $ | 17,111 |  |  | $ | (182) |  |  | $ | 4,365 |  |  | $ | 4,410 |  |  | $ | 3,198 |  |  | $ | 5,146 |  |  | $ | 174 |
(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, 2023 |  | Location on Income Statement |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  |
Net gains on commodity derivative instruments not associated with current-period transactions |  | Revenues |  | $ | — |  |  | $ | 1 |  |  | $ | 1 |  |  |
Net losses on commodity derivative instruments not associated with current-period transactions |  | Cost of sales |  | $ | (51) |  |  | $ | (87) |  |  | $ | (14) |  |  |
Net losses on commodity derivative instruments not associated with current-period transactions |  | Other operating income, net |  | $ | — |  |  | $ | (1) |  |  | $ | — |  |  |
AmeriGas operations enhancement for growth project |  | Operating and administrative expenses |  | $ | (6) |  |  | $ | — |  |  | $ | — |  |  |
Loss on extinguishment of debt |  | Loss on extinguishments of debt |  | $ | (9) |  |  | $ | — |  |  | $ | — |  |  |
Unrealized losses on foreign currency derivative instruments |  | Other non-operating income (expense), net |  | $ | — |  |  | $ | (2) |  |  | $ | — |  |  |
Loss associated with impairment of AmeriGas Propane goodwill |  | Impairment of goodwill |  | $ | (656) |  |  | $ | — |  |  | $ | — |  |  |
Three Months Ended June 30, 2022 |  | Location on Income Statement |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  |
Net gains (losses) on commodity derivative instruments not associated with current-period transactions |  | Revenues |  | $ | — |  |  | $ | 2 |  |  | $ | (4) |  |  |
Net (losses) gains on commodity derivative instruments not associated with current-period transactions |  | Cost of sales |  | $ | (46) |  |  | $ | 110 |  |  | $ | (51) |  |  |
Net gains on commodity derivative instruments not associated with current-period transactions |  | Other operating income, net |  | $ | — |  |  | $ | 6 |  |  | $ | — |  |  |
Restructuring costs |  | Operating and administrative expenses |  | $ | (1) |  |  | $ | (2) |  |  | $ | (1) |  |  |
Unrealized gains on foreign currency derivative instruments |  | Other non-operating income (expense), net |  | $ | — |  |  | $ | 14 |  |  | $ | — |  |  |
Impairments associated with certain equity method investments |  | Income (loss) from equity investees |  | $ | — |  |  | $ | — |  |  | $ | (50) |  |  |
Nine Months Ended June 30, 2023 |  | Location on Income Statement |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  |
Net gains on commodity derivative instruments not associated with current-period transactions |  | Revenues |  | $ | — |  |  | $ | 4 |  |  | $ | 7 |  |  |
Net losses on commodity derivative instruments not associated with current-period transactions |  | Cost of sales |  | $ | (55) |  |  | $ | (1,491) |  |  | $ | (275) |  |  |
Net losses on commodity derivative instruments not associated with current-period transactions |  | Other operating income, net |  | $ | — |  |  | $ | (4) |  |  | $ | — |  |  |
Loss on extinguishment of debt |  | Loss on extinguishments of debt |  | $ | (9) |  |  | $ | — |  |  | $ | — |  |  |
Unrealized losses on foreign currency derivative instruments |  | Other non-operating income (expense), net |  | $ | — |  |  | $ | (52) |  |  | $ | — |  |  |
AmeriGas operations enhancement for growth project |  | Operating and administrative expenses |  | $ | (19) |  |  | $ | — |  |  | $ | — |  |  |
Loss on disposal of U.K. energy marketing business |  | Loss on disposal of U.K. energy marketing business |  | $ | — |  |  | $ | (215) |  |  | $ | — |  |  |
Impairment of assets |  | Operating and administrative expenses |  | $ | — |  |  | $ | (19) |  |  | $ | — |  |  |
Loss associated with impairment of AmeriGas Propane goodwill |  | Impairment of goodwill |  | $ | (656) |  |  | $ | — |  |  | $ | — |  |  |
Nine Months Ended June 30, 2022 |  | Location on Income Statement |  | AmeriGas Propane |  | UGI International |  | Midstream & Marketing |  |
Net gains (losses) on commodity derivative instruments not associated with current-period transactions |  | Revenues |  | $ | — |  |  | $ | 7 |  |  | $ | (6) |  |  |
Net (losses) gains on commodity derivative instruments not associated with current-period transactions |  | Cost of sales |  | $ | (83) |  |  | $ | 458 |  |  | $ | (29) |  |  |
Net gains on commodity derivative instruments not associated with current-period transactions |  | Other operating income, net |  | $ | — |  |  | $ | 6 |  |  | $ | — |  |  |
Restructuring costs |  | Operating and administrative expenses |  | $ | (15) |  |  | $ | (4) |  |  | $ | (1) |  |  |
Loss on extinguishment of debt |  | Loss on extinguishment of debt |  | $ | — |  |  | $ | (11) |  |  | $ | — |  |  |
Unrealized gain on foreign currency derivative instruments |  | Other non-operating income (expense), net |  | $ | — |  |  | $ | 19 |  |  | $ | — |  |  |
Impairments associated with certain equity method investments |  | Income (loss) from equity investees |  | $ | — |  |  | $ | — |  |  | $ | (50) |  |  |
(b)Represents the elimination of intersegment transactions principally among Midstream & Marketing, 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 -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-25 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30 + Details
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