XML 56 R31.htm IDEA: XBRL DOCUMENT
v3.8.0.1

ACQUISITIONS (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2017
Business Combinations [Abstract] |
Schedule of consideration paid and amounts of assets acquired and liabilities assumed | The following table summarizes the consideration paid and the amounts of the assets acquired and liabilities assumed at the acquisition date.
| As originally recorded |  | Measurement period adjustments |  | As adjusted
Recognized amounts of identifiable assets acquired and liabilities assumed: |  |  |  |  |
Utility plant | $ | 199.5 |  |  | $ | — |  |  | $ | 199.5 |
Cash | 2.0 |  |  | — |  |  | 2.0 |
Other current assets | 17.5 |  |  | 0.2 |  |  | 17.7 |
Other assets | 79.8 |  |  | (10.7 | ) |  | 69.1 |
Long-term debt | (67.0 | ) |  | — |  |  | (67.0 | )
Other current liabilities | (42.7 | ) |  | — |  |  | (42.7 | )
Deferred tax liabilities | (35.5 | ) |  | — |  |  | (35.5 | )
Other liabilities | (52.8 | ) |  | — |  |  | (52.8 | )
Total identifiable net assets | 100.8 |  |  | (10.5 | ) |  | 90.3 |
Goodwill | 218.9 |  |  | 6.7 |  |  | 225.6 |
Consideration (cash) | $ | 319.7 |  |  | $ | (3.8 | ) |  | $ | 315.9 |
Schedule of Pro Forma Information | results of operations are included in the Spire statements of income from the date of acquisition, as shown in the following table.
| 2017 |  | 2016
Total Operating Revenues | $ | 95.5 |  |  | $ | 3.3 |
Net Income (Loss) | 9.4 |  |  | (0.2 | )
Earnings Per Share | $ | 0.20 |  |  | $ | — |
The following unaudited pro forma financial information presents Spire’s combined results of operations as though the Spire EnergySouth acquisition had occurred as of the beginning of fiscal 2015. The unaudited pro forma financial information is not necessarily indicative of either future results of operations or results that would have been achieved if the acquisition had occurred as of the earlier date. It includes estimates and assumptions which management believes are reasonable. The timing of integration costs was not changed.
| 2017 |  | 2016 |  | 2015
Total Operating Revenues | $ | 1,740.7 |  |  | $ | 1,632.4 |  |  | $ | 2,081.6 |
Net Income | 161.6 |  |  | 153.9 |  |  | 143.6 |
Basic Earnings Per Share | $ | 3.44 |  |  | $ | 3.48 |  |  | $ | 3.32 |
Diluted Earnings Per Share | 3.43 |  |  | 3.46 |  |  | 3.31 |

X
- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2)-(3) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessAcquisitionProFormaInformationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_BusinessCombinationsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=84161108&loc=d3e4845-128472 + Details
Name: | us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration