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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Sep. 30, 2014
Accounting Policies [Abstract] |
Asset retirement obligations | The following table presents a reconciliation of the beginning and ending balances of asset retirement obligations at September 30 as reported in the Balance Sheets:
| Laclede Group |  | Laclede Gas
($ millions) | 2014 |  | 2013 |  | 2014 |  | 2013
Asset retirement obligations, beginning of year | $ | 74.6 |  |  | $ | 40.4 |  |  | $ | 74.3 |  |  | $ | 40.1 |
Liabilities incurred during the period | 0.5 |  |  | 0.8 |  |  | 0.5 |  |  | 0.8 |
Liabilities settled during the period | (1.5 | ) |  | (1.1 | ) |  | (1.5 | ) |  | (1.1 | )
Accretion | 3.7 |  |  | 2.3 |  |  | 3.7 |  |  | 2.3 |
Revisions in estimated cash flows | (5.8 | ) |  | — |  |  | (5.8 | ) |  | — |
Addition of MGE asset retirement obligation | — |  |  | 32.2 |  |  | — |  |  | 32.2 |
Addition of Alagasco asset retirement obligation | 27.7 |  |  | — |  |  | — |  |  | — |
Asset retirement obligations, end of year | $ | 99.2 |  |  | $ | 74.6 |  |  | $ | 71.2 |  |  | $ | 74.3 |
Schedule of goodwill | The following table represents total goodwill of Laclede Group and Laclede Gas:
($ Millions) | Laclede Group |  | Laclede Gas
Acquisition | 2014 |  | 2013 |  | 2014 |  | 2013
MGE | $ | 210.2 |  |  | $ | 247.1 |  |  | $ | 210.2 |  |  | $ | 247.1 |
Alagasco | 727.6 |  |  | — |  |  | — |  |  | — |
Total | $ | 937.8 |  |  | $ | 247.1 |  |  | $ | 210.2 |  |  | $ | 247.1 |
The following table presents the total goodwill activity for the twelve months ended September 30, 2014:
($ Millions) | Laclede Group |  | Laclede Gas
September 30, 2013 | $ | 247.1 |  |  | $ | 247.1 |
MGE: |  |  |
Working capital and other adjustments to acquisition cost | (25.9 | ) |  | (25.9 | )
Sale of NEG | (11.0 | ) |  | (11.0 | )
Alagasco Acquisition | 727.6 |  |  | — |
September 30, 2014 | $ | 937.8 |  |  | $ | 210.2 |
Off-System Sales |
Laclede Gas |  |
Pre-tax Income | Customer Share | Company Share
First $2 million | 100% | —%
Next $2 million | 80% | 20%
Next $2 million | 75% | 25%
Amounts exceeding $6 million | 70% | 30%
MGE |  |
Pre-tax Income | Customer Share | Company Share
First $1.2 million | 85% | 15%
Next $1.2 million | 80% | 20%
Next $1.2 million | 75% | 25%
Amounts exceeding $3.6 million | 70% | 30%

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