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REGULATORY MATTERS (Tables) | 12 Months Ended
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Sep. 30, 2017
Regulated Operations [Abstract] |
Schedule of regulatory assets | The following regulatory assets and regulatory liabilities were reflected in the Balance Sheets as of September 30, 2017 and 2016. Unamortized Purchased Gas Adjustments are also included below, which are reported separately in the current assets and liabilities sections of each balance sheet.
| Spire |  | Spire Missouri |  | Spire Alabama
September 30 | 2017 |  | 2016 |  | 2017 |  | 2016 |  | 2017 |  | 2016
Regulatory Assets: |  |  |  |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |  |  |  |
Pension and postretirement benefit costs | $ | 42.2 |  |  | $ | 27.0 |  |  | $ | 34.9 |  |  | $ | 20.2 |  |  | $ | 7.2 |  |  | $ | 6.8 |
Unamortized purchased gas adjustments | 102.6 |  |  | 49.7 |  |  | 57.4 |  |  | 43.1 |  |  | 45.2 |  |  | 5.6 |
Other | 30.7 |  |  | 17.2 |  |  | 3.3 |  |  | 3.7 |  |  | 12.2 |  |  | 8.1 |
Total Current Regulatory Assets | 175.5 |  |  | 93.9 |  |  | 95.6 |  |  | 67.0 |  |  | 64.6 |  |  | 20.5 |
Noncurrent: |  |  |  |  |  |  |  |  |  |  |
Future income taxes due from customers | 170.5 |  |  | 151.3 |  |  | 170.5 |  |  | 151.3 |  |  | — |  |  | — |
Pension and postretirement benefit costs | 404.7 |  |  | 487.9 |  |  | 322.7 |  |  | 375.7 |  |  | 72.6 |  |  | 98.9 |
Cost of removal | 123.3 |  |  | 130.6 |  |  | — |  |  | — |  |  | 123.3 |  |  | 130.6 |
Unamortized purchased gas adjustments | 9.9 |  |  | 12.6 |  |  | 9.9 |  |  | 12.6 |  |  | — |  |  | — |
Energy efficiency | 29.0 |  |  | 25.5 |  |  | 29.0 |  |  | 25.5 |  |  | — |  |  | — |
Other | 53.7 |  |  | 30.1 |  |  | 25.7 |  |  | 24.7 |  |  | 1.1 |  |  | 1.2 |
Total Noncurrent Regulatory Assets | 791.1 |  |  | 838.0 |  |  | 557.8 |  |  | 589.8 |  |  | 197.0 |  |  | 230.7 |
Total Regulatory Assets | $ | 966.6 |  |  | $ | 931.9 |  |  | $ | 653.4 |  |  | $ | 656.8 |  |  | $ | 261.6 |  |  | $ | 251.2 |
Regulatory Liabilities: |  |  |  |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |  |  |  |
RSE adjustment | $ | 1.4 |  |  | $ | 7.5 |  |  | $ | — |  |  | $ | — |  |  | $ | 1.4 |  |  | $ | 5.0 |
Unbilled service margin | — |  |  | 5.9 |  |  | — |  |  | — |  |  | — |  |  | 5.9 |
Refundable negative salvage | 8.2 |  |  | 9.3 |  |  | — |  |  | — |  |  | 8.2 |  |  | 9.3 |
Unamortized purchased gas adjustments | 1.0 |  |  | 1.7 |  |  | — |  |  | — |  |  | — |  |  | — |
Other | 12.0 |  |  | 6.2 |  |  | 2.7 |  |  | 1.3 |  |  | 2.4 |  |  | 2.5 |
Total Current Regulatory Liabilities | 22.6 |  |  | 30.6 |  |  | 2.7 |  |  | 1.3 |  |  | 12.0 |  |  | 22.7 |
Noncurrent: |  |  |  |  |  |  |  |  |  |  |
Pension and postretirement benefit costs | 32.2 |  |  | 28.9 |  |  | — |  |  | — |  |  | 32.2 |  |  | 28.9 |
Refundable negative salvage | 4.1 |  |  | 9.4 |  |  | — |  |  | — |  |  | 4.1 |  |  | 9.4 |
Accrued cost of removal | 83.8 |  |  | 74.8 |  |  | 54.5 |  |  | 55.1 |  |  | — |  |  | — |
Other | 37.1 |  |  | 17.6 |  |  | 26.7 |  |  | 12.2 |  |  | 3.3 |  |  | 3.4 |
Total Noncurrent Regulatory Liabilities | 157.2 |  |  | 130.7 |  |  | 81.2 |  |  | 67.3 |  |  | 39.6 |  |  | 41.7 |
Total Regulatory Liabilities | $ | 179.8 |  |  | $ | 161.3 |  |  | $ | 83.9 |  |  | $ | 68.6 |  |  | $ | 51.6 |  |  | $ | 64.4 |
A portion of the Company’s regulatory assets are not earning a return and are shown in the schedule below:
| Spire |  | Spire Missouri
September 30 | 2017 |  | 2016 |  | 2017 |  | 2016
Future income taxes due from customers | $ | 170.5 |  |  | $ | 151.3 |  |  | $ | 170.5 |  |  | $ | 151.3 |
Pension and postretirement benefit costs | 198.5 |  |  | 240.6 |  |  | 198.5 |  |  | 240.6 |
Other | 11.3 |  |  | 12.9 |  |  | 11.3 |  |  | 12.9 |
Total Regulatory Assets Not Earning a Return | $ | 380.3 |  |  | $ | 404.8 |  |  | $ | 380.3 |  |  | $ | 404.8 |
Schedule of regulatory liabilities | The following regulatory assets and regulatory liabilities were reflected in the Balance Sheets as of September 30, 2017 and 2016. Unamortized Purchased Gas Adjustments are also included below, which are reported separately in the current assets and liabilities sections of each balance sheet.
| Spire |  | Spire Missouri |  | Spire Alabama
September 30 | 2017 |  | 2016 |  | 2017 |  | 2016 |  | 2017 |  | 2016
Regulatory Assets: |  |  |  |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |  |  |  |
Pension and postretirement benefit costs | $ | 42.2 |  |  | $ | 27.0 |  |  | $ | 34.9 |  |  | $ | 20.2 |  |  | $ | 7.2 |  |  | $ | 6.8 |
Unamortized purchased gas adjustments | 102.6 |  |  | 49.7 |  |  | 57.4 |  |  | 43.1 |  |  | 45.2 |  |  | 5.6 |
Other | 30.7 |  |  | 17.2 |  |  | 3.3 |  |  | 3.7 |  |  | 12.2 |  |  | 8.1 |
Total Current Regulatory Assets | 175.5 |  |  | 93.9 |  |  | 95.6 |  |  | 67.0 |  |  | 64.6 |  |  | 20.5 |
Noncurrent: |  |  |  |  |  |  |  |  |  |  |
Future income taxes due from customers | 170.5 |  |  | 151.3 |  |  | 170.5 |  |  | 151.3 |  |  | — |  |  | — |
Pension and postretirement benefit costs | 404.7 |  |  | 487.9 |  |  | 322.7 |  |  | 375.7 |  |  | 72.6 |  |  | 98.9 |
Cost of removal | 123.3 |  |  | 130.6 |  |  | — |  |  | — |  |  | 123.3 |  |  | 130.6 |
Unamortized purchased gas adjustments | 9.9 |  |  | 12.6 |  |  | 9.9 |  |  | 12.6 |  |  | — |  |  | — |
Energy efficiency | 29.0 |  |  | 25.5 |  |  | 29.0 |  |  | 25.5 |  |  | — |  |  | — |
Other | 53.7 |  |  | 30.1 |  |  | 25.7 |  |  | 24.7 |  |  | 1.1 |  |  | 1.2 |
Total Noncurrent Regulatory Assets | 791.1 |  |  | 838.0 |  |  | 557.8 |  |  | 589.8 |  |  | 197.0 |  |  | 230.7 |
Total Regulatory Assets | $ | 966.6 |  |  | $ | 931.9 |  |  | $ | 653.4 |  |  | $ | 656.8 |  |  | $ | 261.6 |  |  | $ | 251.2 |
Regulatory Liabilities: |  |  |  |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |  |  |  |
RSE adjustment | $ | 1.4 |  |  | $ | 7.5 |  |  | $ | — |  |  | $ | — |  |  | $ | 1.4 |  |  | $ | 5.0 |
Unbilled service margin | — |  |  | 5.9 |  |  | — |  |  | — |  |  | — |  |  | 5.9 |
Refundable negative salvage | 8.2 |  |  | 9.3 |  |  | — |  |  | — |  |  | 8.2 |  |  | 9.3 |
Unamortized purchased gas adjustments | 1.0 |  |  | 1.7 |  |  | — |  |  | — |  |  | — |  |  | — |
Other | 12.0 |  |  | 6.2 |  |  | 2.7 |  |  | 1.3 |  |  | 2.4 |  |  | 2.5 |
Total Current Regulatory Liabilities | 22.6 |  |  | 30.6 |  |  | 2.7 |  |  | 1.3 |  |  | 12.0 |  |  | 22.7 |
Noncurrent: |  |  |  |  |  |  |  |  |  |  |
Pension and postretirement benefit costs | 32.2 |  |  | 28.9 |  |  | — |  |  | — |  |  | 32.2 |  |  | 28.9 |
Refundable negative salvage | 4.1 |  |  | 9.4 |  |  | — |  |  | — |  |  | 4.1 |  |  | 9.4 |
Accrued cost of removal | 83.8 |  |  | 74.8 |  |  | 54.5 |  |  | 55.1 |  |  | — |  |  | — |
Other | 37.1 |  |  | 17.6 |  |  | 26.7 |  |  | 12.2 |  |  | 3.3 |  |  | 3.4 |
Total Noncurrent Regulatory Liabilities | 157.2 |  |  | 130.7 |  |  | 81.2 |  |  | 67.3 |  |  | 39.6 |  |  | 41.7 |
Total Regulatory Liabilities | $ | 179.8 |  |  | $ | 161.3 |  |  | $ | 83.9 |  |  | $ | 68.6 |  |  | $ | 51.6 |  |  | $ | 64.4 |

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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 2 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44264-110382 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 1 -URI http://asc.fasb.org/extlink&oid=6499975&loc=d3e44250-110382 + 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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