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REGULATORY MATTERS (Tables) | 3 Months Ended
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Dec. 31, 2016
Regulated Operations [Abstract] |
Schedule of regulatory assets | The following regulatory assets and regulatory liabilities, including purchased gas adjustments, were reflected in the balance sheets of the Company and the Utilities as of December 31, 2016, September 30, 2016 and December 31, 2015.
| December 31, |  | September 30, |  | December 31,
Spire | 2016 |  | 2016 |  | 2015
Regulatory Assets: |  |  |  |  |
Current: |  |  |  |  |
Pension and postretirement benefit costs | $ | 63.2 |  |  | $ | 27.0 |  |  | $ | 26.7 |
Unamortized purchased gas adjustments | 52.2 |  |  | 49.7 |  |  | 44.6 |
Other | 19.1 |  |  | 17.2 |  |  | 5.0 |
Total Regulatory Assets (current) | 134.5 |  |  | 93.9 |  |  | 76.3 |
Non-current: |  |  |  |  |
Future income taxes due from customers | 155.5 |  |  | 151.3 |  |  | 138.7 |
Pension and postretirement benefit costs | 439.2 |  |  | 487.9 |  |  | 441.3 |
Cost of removal | 131.6 |  |  | 130.6 |  |  | 79.4 |
Purchased gas costs | 4.7 |  |  | 12.6 |  |  | 11.5 |
Energy efficiency | 26.0 |  |  | 25.5 |  |  | 23.0 |
Other | 29.4 |  |  | 30.1 |  |  | 33.1 |
Total Regulatory Assets (non-current) | 786.4 |  |  | 838.0 |  |  | 727.0 |
Total Regulatory Assets | $ | 920.9 |  |  | $ | 931.9 |  |  | $ | 803.3 |
Regulatory Liabilities: |  |  |  |  |
Current: |  |  |  |  |
Rate Stabilization and Equalization (RSE) adjustment | $ | 3.8 |  |  | $ | 7.5 |  |  | $ | 11.1 |
Unbilled service margin | 22.0 |  |  | 5.9 |  |  | 16.4 |
Refundable negative salvage | 9.0 |  |  | 9.3 |  |  | 10.5 |
Unamortized purchased gas adjustments | 1.4 |  |  | 1.7 |  |  | 14.3 |
Other | 8.0 |  |  | 6.2 |  |  | 3.5 |
Total Regulatory Liabilities (current) | 44.2 |  |  | 30.6 |  |  | 55.8 |
Non-current: |  |  |  |  |
Postretirement liabilities | 28.3 |  |  | 28.9 |  |  | 28.4 |
Refundable negative salvage | 8.9 |  |  | 9.4 |  |  | 15.8 |
Accrued cost of removal | 74.7 |  |  | 74.8 |  |  | 58.6 |
Other | 20.2 |  |  | 17.6 |  |  | 26.3 |
Total Regulatory Liabilities (non-current) | 132.1 |  |  | 130.7 |  |  | 129.1 |
Total Regulatory Liabilities | $ | 176.3 |  |  | $ | 161.3 |  |  | $ | 184.9 |
| December 31, |  | September 30, |  | December 31,
Laclede Gas | 2016 |  | 2016 |  | 2015
Regulatory Assets: |  |  |  |  |
Current: |  |  |  |  |
Pension and postretirement benefit costs | $ | 56.3 |  |  | $ | 20.2 |  |  | $ | 20.2 |
Unamortized purchased gas adjustments | 33.8 |  |  | 43.1 |  |  | 44.6 |
Other | 3.4 |  |  | 3.7 |  |  | 0.7 |
Total Regulatory Assets (current) | 93.5 |  |  | 67.0 |  |  | 65.5 |
Non-current: |  |  |  |  |
Future income taxes due from customers | 155.5 |  |  | 151.3 |  |  | 138.7 |
Pension and postretirement benefit costs | 333.3 |  |  | 375.7 |  |  | 362.2 |
Purchased gas costs | 4.7 |  |  | 12.6 |  |  | 11.5 |
Energy efficiency | 26.0 |  |  | 25.5 |  |  | 23.0 |
Other | 23.9 |  |  | 24.7 |  |  | 28.5 |
Total Regulatory Assets (non-current) | 543.4 |  |  | 589.8 |  |  | 563.9 |
Total Regulatory Assets | $ | 636.9 |  |  | $ | 656.8 |  |  | $ | 629.4 |
Regulatory Liabilities: |  |  |  |  |
Current: |  |  |  |  |
Other | $ | 2.7 |  |  | $ | 1.3 |  |  | $ | 1.1 |
Total Regulatory Liabilities (current) | 2.7 |  |  | 1.3 |  |  | 1.1 |
Non-current: |  |  |  |  |
Accrued cost of removal | 54.8 |  |  | 55.1 |  |  | 58.6 |
Other | 12.5 |  |  | 12.2 |  |  | 22.8 |
Total Regulatory Liabilities (non-current) | 67.3 |  |  | 67.3 |  |  | 81.4 |
Total Regulatory Liabilities | $ | 70.0 |  |  | $ | 68.6 |  |  | $ | 82.5 |
| December 31, |  | September 30, |  | December 31,
Alagasco | 2016 |  | 2016 |  | 2015
Regulatory Assets: |  |  |  |  |
Current: |  |  |  |  |
Pension and postretirement benefit costs | $ | 6.8 |  |  | $ | 6.8 |  |  | $ | 6.5 |
Unamortized purchased gas adjustments | 17.1 |  |  | 5.6 |  |  | — |
Other | 7.6 |  |  | 8.1 |  |  | 4.3 |
Total Regulatory Assets (current) | 31.5 |  |  | 20.5 |  |  | 10.8 |
Non-current: |  |  |  |  |
Pension and postretirement benefit costs | 96.8 |  |  | 98.9 |  |  | 79.1 |
Cost of removal | 131.6 |  |  | 130.6 |  |  | 79.4 |
Other | 1.1 |  |  | 1.2 |  |  | 4.0 |
Total Regulatory Assets (non-current) | 229.5 |  |  | 230.7 |  |  | 162.5 |
Total Regulatory Assets | $ | 261.0 |  |  | $ | 251.2 |  |  | $ | 173.3 |
Regulatory Liabilities: |  |  |  |  |
Current: |  |  |  |  |
RSE adjustment | $ | 3.8 |  |  | $ | 5.0 |  |  | $ | 11.1 |
Unbilled service margin | 22.0 |  |  | 5.9 |  |  | 16.4 |
Refundable negative salvage | 9.0 |  |  | 9.3 |  |  | 10.5 |
Unamortized purchased gas adjustments | — |  |  | — |  |  | 14.3 |
Other | 2.6 |  |  | 2.5 |  |  | 2.4 |
Total Regulatory Liabilities (current) | 37.4 |  |  | 22.7 |  |  | 54.7 |
Non-current: |  |  |  |  |
Postretirement liabilities | 28.3 |  |  | 28.9 |  |  | 28.4 |
Refundable negative salvage | 8.9 |  |  | 9.4 |  |  | 15.8 |
Other | 3.4 |  |  | 3.4 |  |  | 3.5 |
Total Regulatory Liabilities (non-current) | 40.6 |  |  | 41.7 |  |  | 47.7 |
Total Regulatory Liabilities | $ | 78.0 |  |  | $ | 64.4 |  |  | $ | 102.4 |
A portion of the Company’s and Laclede Gas’ regulatory assets are not earning a return, as shown in the schedule below:
| Spire |  | Laclede Gas
| December 31, |  | September 30, |  | December 31, |  | December 31, |  | September 30, |  | December 31,
| 2016 |  | 2016 |  | 2015 |  | 2016 |  | 2016 |  | 2015
Future income taxes due from customers | $ | 155.5 |  |  | $ | 151.3 |  |  | $ | 138.7 |  |  | $ | 155.5 |  |  | $ | 151.3 |  |  | $ | 138.7 |
Pension and postretirement benefit costs | 231.4 |  |  | 240.6 |  |  | 217.7 |  |  | 231.4 |  |  | 240.6 |  |  | 217.7 |
Other | 12.2 |  |  | 12.9 |  |  | 13.5 |  |  | 12.2 |  |  | 12.9 |  |  | 13.5 |
Total Regulatory Assets Not Earning a Return | $ | 399.1 |  |  | $ | 404.8 |  |  | $ | 369.9 |  |  | $ | 399.1 |  |  | $ | 404.8 |  |  | $ | 369.9 |
Schedule of regulatory liabilities | The following regulatory assets and regulatory liabilities, including purchased gas adjustments, were reflected in the balance sheets of the Company and the Utilities as of December 31, 2016, September 30, 2016 and December 31, 2015.
| December 31, |  | September 30, |  | December 31,
Spire | 2016 |  | 2016 |  | 2015
Regulatory Assets: |  |  |  |  |
Current: |  |  |  |  |
Pension and postretirement benefit costs | $ | 63.2 |  |  | $ | 27.0 |  |  | $ | 26.7 |
Unamortized purchased gas adjustments | 52.2 |  |  | 49.7 |  |  | 44.6 |
Other | 19.1 |  |  | 17.2 |  |  | 5.0 |
Total Regulatory Assets (current) | 134.5 |  |  | 93.9 |  |  | 76.3 |
Non-current: |  |  |  |  |
Future income taxes due from customers | 155.5 |  |  | 151.3 |  |  | 138.7 |
Pension and postretirement benefit costs | 439.2 |  |  | 487.9 |  |  | 441.3 |
Cost of removal | 131.6 |  |  | 130.6 |  |  | 79.4 |
Purchased gas costs | 4.7 |  |  | 12.6 |  |  | 11.5 |
Energy efficiency | 26.0 |  |  | 25.5 |  |  | 23.0 |
Other | 29.4 |  |  | 30.1 |  |  | 33.1 |
Total Regulatory Assets (non-current) | 786.4 |  |  | 838.0 |  |  | 727.0 |
Total Regulatory Assets | $ | 920.9 |  |  | $ | 931.9 |  |  | $ | 803.3 |
Regulatory Liabilities: |  |  |  |  |
Current: |  |  |  |  |
Rate Stabilization and Equalization (RSE) adjustment | $ | 3.8 |  |  | $ | 7.5 |  |  | $ | 11.1 |
Unbilled service margin | 22.0 |  |  | 5.9 |  |  | 16.4 |
Refundable negative salvage | 9.0 |  |  | 9.3 |  |  | 10.5 |
Unamortized purchased gas adjustments | 1.4 |  |  | 1.7 |  |  | 14.3 |
Other | 8.0 |  |  | 6.2 |  |  | 3.5 |
Total Regulatory Liabilities (current) | 44.2 |  |  | 30.6 |  |  | 55.8 |
Non-current: |  |  |  |  |
Postretirement liabilities | 28.3 |  |  | 28.9 |  |  | 28.4 |
Refundable negative salvage | 8.9 |  |  | 9.4 |  |  | 15.8 |
Accrued cost of removal | 74.7 |  |  | 74.8 |  |  | 58.6 |
Other | 20.2 |  |  | 17.6 |  |  | 26.3 |
Total Regulatory Liabilities (non-current) | 132.1 |  |  | 130.7 |  |  | 129.1 |
Total Regulatory Liabilities | $ | 176.3 |  |  | $ | 161.3 |  |  | $ | 184.9 |
| December 31, |  | September 30, |  | December 31,
Laclede Gas | 2016 |  | 2016 |  | 2015
Regulatory Assets: |  |  |  |  |
Current: |  |  |  |  |
Pension and postretirement benefit costs | $ | 56.3 |  |  | $ | 20.2 |  |  | $ | 20.2 |
Unamortized purchased gas adjustments | 33.8 |  |  | 43.1 |  |  | 44.6 |
Other | 3.4 |  |  | 3.7 |  |  | 0.7 |
Total Regulatory Assets (current) | 93.5 |  |  | 67.0 |  |  | 65.5 |
Non-current: |  |  |  |  |
Future income taxes due from customers | 155.5 |  |  | 151.3 |  |  | 138.7 |
Pension and postretirement benefit costs | 333.3 |  |  | 375.7 |  |  | 362.2 |
Purchased gas costs | 4.7 |  |  | 12.6 |  |  | 11.5 |
Energy efficiency | 26.0 |  |  | 25.5 |  |  | 23.0 |
Other | 23.9 |  |  | 24.7 |  |  | 28.5 |
Total Regulatory Assets (non-current) | 543.4 |  |  | 589.8 |  |  | 563.9 |
Total Regulatory Assets | $ | 636.9 |  |  | $ | 656.8 |  |  | $ | 629.4 |
Regulatory Liabilities: |  |  |  |  |
Current: |  |  |  |  |
Other | $ | 2.7 |  |  | $ | 1.3 |  |  | $ | 1.1 |
Total Regulatory Liabilities (current) | 2.7 |  |  | 1.3 |  |  | 1.1 |
Non-current: |  |  |  |  |
Accrued cost of removal | 54.8 |  |  | 55.1 |  |  | 58.6 |
Other | 12.5 |  |  | 12.2 |  |  | 22.8 |
Total Regulatory Liabilities (non-current) | 67.3 |  |  | 67.3 |  |  | 81.4 |
Total Regulatory Liabilities | $ | 70.0 |  |  | $ | 68.6 |  |  | $ | 82.5 |
| December 31, |  | September 30, |  | December 31,
Alagasco | 2016 |  | 2016 |  | 2015
Regulatory Assets: |  |  |  |  |
Current: |  |  |  |  |
Pension and postretirement benefit costs | $ | 6.8 |  |  | $ | 6.8 |  |  | $ | 6.5 |
Unamortized purchased gas adjustments | 17.1 |  |  | 5.6 |  |  | — |
Other | 7.6 |  |  | 8.1 |  |  | 4.3 |
Total Regulatory Assets (current) | 31.5 |  |  | 20.5 |  |  | 10.8 |
Non-current: |  |  |  |  |
Pension and postretirement benefit costs | 96.8 |  |  | 98.9 |  |  | 79.1 |
Cost of removal | 131.6 |  |  | 130.6 |  |  | 79.4 |
Other | 1.1 |  |  | 1.2 |  |  | 4.0 |
Total Regulatory Assets (non-current) | 229.5 |  |  | 230.7 |  |  | 162.5 |
Total Regulatory Assets | $ | 261.0 |  |  | $ | 251.2 |  |  | $ | 173.3 |
Regulatory Liabilities: |  |  |  |  |
Current: |  |  |  |  |
RSE adjustment | $ | 3.8 |  |  | $ | 5.0 |  |  | $ | 11.1 |
Unbilled service margin | 22.0 |  |  | 5.9 |  |  | 16.4 |
Refundable negative salvage | 9.0 |  |  | 9.3 |  |  | 10.5 |
Unamortized purchased gas adjustments | — |  |  | — |  |  | 14.3 |
Other | 2.6 |  |  | 2.5 |  |  | 2.4 |
Total Regulatory Liabilities (current) | 37.4 |  |  | 22.7 |  |  | 54.7 |
Non-current: |  |  |  |  |
Postretirement liabilities | 28.3 |  |  | 28.9 |  |  | 28.4 |
Refundable negative salvage | 8.9 |  |  | 9.4 |  |  | 15.8 |
Other | 3.4 |  |  | 3.4 |  |  | 3.5 |
Total Regulatory Liabilities (non-current) | 40.6 |  |  | 41.7 |  |  | 47.7 |
Total Regulatory Liabilities | $ | 78.0 |  |  | $ | 64.4 |  |  | $ | 102.4 |

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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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