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REGULATORY MATTERS (Tables) | 12 Months Ended
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Sep. 30, 2014
Regulated Operations [Abstract] |
Schedule of regulatory assets | A portion of the Company's regulatory assets are not earning a return and are shown in the schedule below:
| Laclede Group |  | Laclede Gas
($ Millions) | 2014 |  | 2013 |  | 2014 |  | 2013
Regulatory Assets Not Earning a Return: |  |  |  |  |  |  |
Future income taxes due from customers | $ | 117.0 |  |  | $ | 112.9 |  |  | $ | 117.0 |  |  | $ | 112.9 |
Pension and postretirement benefit costs | 312.1 |  |  | 259.9 |  |  | 240.9 |  |  | 259.9 |
Compensated absences | 8.2 |  |  | 8.0 |  |  | 8.2 |  |  | 8.0 |
Other | 7.8 |  |  | 7.6 |  |  | 7.8 |  |  | 7.6 |
Total Regulatory Assets Not Earning a Return | $ | 445.1 |  |  | $ | 388.4 |  |  | $ | 373.9 |  |  | $ | 388.4 |
The following regulatory assets and regulatory liabilities were reflected in the Company's Consolidated Balance Sheets and Laclede Gas' Balance Sheets as of September 30, 2014 and 2013, respectively. Unamortized Purchased Gas Adjustments are also included below, which are listed in the current assets section of each balance sheet.
($ Millions) | Laclede Group |  | Laclede Gas
| 2014 |  | 2013 |  | 2014 |  | 2013
Regulatory Assets: |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |
Pension and postretirement benefit costs | $ | 1.3 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Unamortized purchased gas adjustments | 54.0 |  |  | 17.5 |  |  | 54.0 |  |  | 17.5 |
Other | 2.4 |  |  | — |  |  | — |  |  | — |
Sub Total Regulatory Assets (current) | 57.7 |  |  | 17.5 |  |  | 54.0 |  |  | 17.5 |
Non-current: |  |  |  |  |  |  |
Future income taxes due from customers | 117.0 |  |  | 112.9 |  |  | 117.0 |  |  | 112.9 |
Pension and postretirement benefit costs | 451.6 |  |  | 381.4 |  |  | 380.4 |  |  | 381.4 |
Rate recovery of asset removal cost | 2.8 |  |  | — |  |  | — |  |  | — |
Accretion and depreciation of asset retirement obligations | 18.4 |  |  | — |  |  | — |  |  | — |
Enhanced stability reserve | 3.3 |  |  | — |  |  | — |  |  | — |
Purchased gas costs | 4.3 |  |  | 18.2 |  |  | 4.3 |  |  | 18.2 |
Compensated absences | 8.2 |  |  | 8.0 |  |  | 8.2 |  |  | 8.0 |
Other | 31.8 |  |  | 25.4 |  |  | 31.8 |  |  | 25.4 |
Sub Total Regulatory Assets (non-current) | 637.4 |  |  | 545.9 |  |  | 541.7 |  |  | 545.9 |
Total Regulatory Assets | $ | 695.1 |  |  | $ | 563.4 |  |  | $ | 595.7 |  |  | $ | 563.4 |
Regulatory Liabilities: |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |
Pension and postretirement benefit costs | $ | 19.8 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Refundable negative salvage | 13.3 |  |  | — |  |  | — |  |  | — |
Other | 5.2 |  |  | — |  |  | — |  |  | — |
Total Regulatory Liabilities (current) | 38.3 |  |  | — |  |  | — |  |  | — |
Non-current: |  |  |  |  |  |  |
Unamortized investment tax credits | 2.7 |  |  | 2.9 |  |  | 2.7 |  |  | 2.9 |
Postretirement liabilities | 28.4 |  |  | — |  |  | — |  |  | — |
Refundable negative salvage | 26.8 |  |  | — |  |  | — |  |  | — |
Accrued cost of removal | 60.5 |  |  | 59.1 |  |  | 60.5 |  |  | 59.0 |
Other | 10.4 |  |  | 23.5 |  |  | 9.5 |  |  | 2.9 |
Total Regulatory Liabilities (non-current) | 128.8 |  |  | 85.5 |  |  | 72.7 |  |  | 64.8 |
Total Regulatory Liabilities | $ | 167.1 |  |  | $ | 85.5 |  |  | $ | 72.7 |  |  | $ | 64.8 |
Schedule of regulatory liabilities | The following regulatory assets and regulatory liabilities were reflected in the Company's Consolidated Balance Sheets and Laclede Gas' Balance Sheets as of September 30, 2014 and 2013, respectively. Unamortized Purchased Gas Adjustments are also included below, which are listed in the current assets section of each balance sheet.
($ Millions) | Laclede Group |  | Laclede Gas
| 2014 |  | 2013 |  | 2014 |  | 2013
Regulatory Assets: |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |
Pension and postretirement benefit costs | $ | 1.3 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Unamortized purchased gas adjustments | 54.0 |  |  | 17.5 |  |  | 54.0 |  |  | 17.5 |
Other | 2.4 |  |  | — |  |  | — |  |  | — |
Sub Total Regulatory Assets (current) | 57.7 |  |  | 17.5 |  |  | 54.0 |  |  | 17.5 |
Non-current: |  |  |  |  |  |  |
Future income taxes due from customers | 117.0 |  |  | 112.9 |  |  | 117.0 |  |  | 112.9 |
Pension and postretirement benefit costs | 451.6 |  |  | 381.4 |  |  | 380.4 |  |  | 381.4 |
Rate recovery of asset removal cost | 2.8 |  |  | — |  |  | — |  |  | — |
Accretion and depreciation of asset retirement obligations | 18.4 |  |  | — |  |  | — |  |  | — |
Enhanced stability reserve | 3.3 |  |  | — |  |  | — |  |  | — |
Purchased gas costs | 4.3 |  |  | 18.2 |  |  | 4.3 |  |  | 18.2 |
Compensated absences | 8.2 |  |  | 8.0 |  |  | 8.2 |  |  | 8.0 |
Other | 31.8 |  |  | 25.4 |  |  | 31.8 |  |  | 25.4 |
Sub Total Regulatory Assets (non-current) | 637.4 |  |  | 545.9 |  |  | 541.7 |  |  | 545.9 |
Total Regulatory Assets | $ | 695.1 |  |  | $ | 563.4 |  |  | $ | 595.7 |  |  | $ | 563.4 |
Regulatory Liabilities: |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |
Pension and postretirement benefit costs | $ | 19.8 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Refundable negative salvage | 13.3 |  |  | — |  |  | — |  |  | — |
Other | 5.2 |  |  | — |  |  | — |  |  | — |
Total Regulatory Liabilities (current) | 38.3 |  |  | — |  |  | — |  |  | — |
Non-current: |  |  |  |  |  |  |
Unamortized investment tax credits | 2.7 |  |  | 2.9 |  |  | 2.7 |  |  | 2.9 |
Postretirement liabilities | 28.4 |  |  | — |  |  | — |  |  | — |
Refundable negative salvage | 26.8 |  |  | — |  |  | — |  |  | — |
Accrued cost of removal | 60.5 |  |  | 59.1 |  |  | 60.5 |  |  | 59.0 |
Other | 10.4 |  |  | 23.5 |  |  | 9.5 |  |  | 2.9 |
Total Regulatory Liabilities (non-current) | 128.8 |  |  | 85.5 |  |  | 72.7 |  |  | 64.8 |
Total Regulatory Liabilities | $ | 167.1 |  |  | $ | 85.5 |  |  | $ | 72.7 |  |  | $ | 64.8 |

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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://www.xbrl.org/2003/role/presentationRef -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://www.xbrl.org/2003/role/presentationRef -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://www.xbrl.org/2003/role/presentationRef -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://www.xbrl.org/2003/role/presentationRef -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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