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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Sep. 30, 2017
Accounting Policies [Abstract] |
Schedule of Capital Expenditure Excluded from Statement of Cash Flow | Accrued capital expenditures, shown in the following table, are excluded from capital expenditures in the statements of cash flows.
September 30 | 2017 |  | 2016 |  | 2015
Spire | $ | 41.0 |  |  | $ | 30.4 |  |  | $ | 13.4 |
Spire Missouri | 28.9 |  |  | 14.8 |  |  | 9.6 |
Spire Alabama | 9.4 |  |  | 6.8 |  |  | 3.1 |
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.
| Spire |  | Spire Missouri |  | Spire Alabama
| 2017 |  | 2016 |  | 2017 |  | 2016 |  | 2017 |  | 2016
Asset retirement obligations, beginning of year | $ | 206.4 |  |  | $ | 159.2 |  |  | $ | 75.2 |  |  | $ | 72.4 |  |  | $ | 120.1 |  |  | $ | 86.6 |
Liabilities incurred during the period | 5.5 |  |  | 4.1 |  |  | 0.3 |  |  | 1.2 |  |  | 5.2 |  |  | 2.9 |
Liabilities settled during the period | (4.6 | ) |  | (9.5 | ) |  | (1.1 | ) |  | (1.9 | ) |  | (1.9 | ) |  | (6.8 | )
Accretion | 9.1 |  |  | 13.2 |  |  | 3.6 |  |  | 3.5 |  |  | 5.0 |  |  | 9.7 |
Revisions in estimated cash flows | 80.2 |  |  | 27.5 |  |  | 80.6 |  |  | — |  |  | — |  |  | 27.7 |
Addition of Spire EnergySouth asset retirement obligations | — |  |  | 11.9 |  |  | — |  |  | — |  |  | — |  |  | — |
Asset retirement obligations, end of year | $ | 296.6 |  |  | $ | 206.4 |  |  | $ | 158.6 |  |  | $ | 75.2 |  |  | $ | 128.4 |  |  | $ | 120.1 |
Off-system sales | Pre-tax income from off-system sales and capacity release revenues is shared with customers, with an estimated amount assumed in PGA rates. The difference between the actual amount allocated to customers for each fiscal year and the estimated amount assumed in PGA rates is recovered from, or credited to, customers over an annual period commencing in the subsequent November. The customer share of such income is determined in accordance with the following tables, shown for each service territory for which the PGA clauses were approved by the MoPSC.
| Customer Share | Company Share
Spire Missouri East |  |
First $2.0 of pre-tax income* | 85% | 15%
Next $2.0 of pre-tax income | 80% | 20%
Next $2.0 of pre-tax income | 75% | 25%
Amounts of pre-tax income exceeding $6.0 | 70% | 30%
* Customer share was set to 85% and company share set to 15% in fiscal 2017. For fiscal 2016 and 2015, the customer share and company share were 100% and 0%, respectively.
Spire Missouri West |  |
First $1.2 of pre-tax income | 85% | 15%
Next $1.2 of pre-tax income | 80% | 20%
Next $1.2 of pre-tax income | 75% | 25%
Amounts of pre-tax income exceeding $3.6 | 70% | 30%
Changes in the carrying amount of goodwill by reportable segment | The changes in the carrying amount of goodwill by reportable segment were as follows:
| Gas Utility |  | Gas Marketing |  | Other |  | Total
Balance as of September 30, 2014 | $ | 210.2 |  |  | $ | — |  |  | $ | 727.6 |  |  | $ | 937.8 |
Adjustments to finalize the acquisition of Spire Alabama | — |  |  | — |  |  | 8.2 |  |  | 8.2 |
Balance as of September 30, 2015 | 210.2 |  |  | — |  |  | 735.8 |  |  | 946.0 |
Acquisition of Spire EnergySouth | — |  |  | — |  |  | 218.9 |  |  | 218.9 |
Balance as of September 30, 2016 | 210.2 |  |  | — |  |  | 954.7 |  |  | 1,164.9 |
Adjustments to finalize the acquisition of Spire EnergySouth | — |  |  | — |  |  | 6.7 |  |  | 6.7 |
Balance as of September 30, 2017 | $ | 210.2 |  |  | $ | — |  |  | $ | 961.4 |  |  | $ | 1,171.6 |
Schedule of gross receipts taxes | The following table presents gross receipts taxes recorded as revenues:
| 2017 |  | 2016 |  | 2015
Spire | $ | 84.6 |  |  | $ | 75.5 |  |  | $ | 97.3 |
Spire Missouri | 60.7 |  |  | 57.4 |  |  | 74.5 |
Spire Alabama | 19.5 |  |  | 17.9 |  |  | 22.6 |
Schedule of inter-company transactions |
| 2017 |  | 2016 |  | 2015
Purchases of natural gas from Spire Marketing | $ | 74.4 |  |  | $ | 46.3 |  |  | $ | 74.1 |
Sales of natural gas to Spire Marketing | 7.8 |  |  | 1.9 |  |  | 4.0 |
Transportation services received from Spire NGL Inc. | 1.0 |  |  | 1.0 |  |  | 1.0 |

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