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PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Tables) | 3 Months Ended
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Dec. 31, 2017
Defined Contribution Plan [Abstract] |
Schedule of Net Periodic Cost | The net periodic pension cost included the following components:
| Three Months Ended December 31,
| 2017 |  | 2016
Spire |  |  |
Service cost – benefits earned during the period | $ | 5.2 |  |  | $ | 5.3 |
Interest cost on projected benefit obligation | 6.9 |  |  | 6.9 |
Expected return on plan assets | (9.7 | ) |  | (9.9 | )
Amortization of prior service (credit) cost | (0.3 | ) |  | 0.2 |
Amortization of actuarial loss | 3.1 |  |  | 3.4 |
Subtotal | 5.2 |  |  | 5.9 |
Regulatory adjustment | 4.3 |  |  | 4.6 |
Net pension cost | $ | 9.5 |  |  | $ | 10.5 |
Spire Missouri |  |  |
Service cost – benefits earned during the period | $ | 3.3 |  |  | $ | 3.3 |
Interest cost on projected benefit obligation | 4.9 |  |  | 4.8 |
Expected return on plan assets | (7.2 | ) |  | (7.3 | )
Amortization of prior service cost | 0.2 |  |  | 0.2 |
Amortization of actuarial loss | 2.6 |  |  | 2.9 |
Subtotal | 3.8 |  |  | 3.9 |
Regulatory adjustment | 2.4 |  |  | 2.8 |
Net pension cost | $ | 6.2 |  |  | $ | 6.7 |
Spire Alabama |  |  |
Service cost – benefits earned during the period | $ | 1.6 |  |  | $ | 1.6 |
Interest cost on projected benefit obligation | 1.4 |  |  | 1.5 |
Expected return on plan assets | (1.7 | ) |  | (1.8 | )
Amortization of prior service credit | (0.5 | ) |  | — |
Amortization of actuarial loss | 0.5 |  |  | 0.5 |
Subtotal | 1.3 |  |  | 1.8 |
Regulatory adjustment | 1.7 |  |  | 1.6 |
Net pension cost | $ | 3.0 |  |  | $ | 3.4 |
Net periodic postretirement benefit costs consisted of the following components:
| Three Months Ended December 31,
| 2017 |  | 2016
Spire |  |  |
Service cost – benefits earned during the period | $ | 2.3 |  |  | $ | 2.8 |
Interest cost on accumulated postretirement benefit obligation | 2.2 |  |  | 2.1 |
Expected return on plan assets | (3.5 | ) |  | (3.4 | )
Amortization of actuarial loss | 0.2 |  |  | 0.6 |
Subtotal | 1.2 |  |  | 2.1 |
Regulatory adjustment | 0.1 |  |  | (0.8 | )
Net postretirement benefit cost | $ | 1.3 |  |  | $ | 1.3 |
Spire Missouri |  |  |
Service cost – benefits earned during the period | $ | 2.2 |  |  | $ | 2.6 |
Interest cost on accumulated postretirement benefit obligation | 1.8 |  |  | 1.7 |
Expected return on plan assets | (2.4 | ) |  | (2.3 | )
Amortization of prior service cost | 0.1 |  |  | 0.1 |
Amortization of actuarial loss | 0.2 |  |  | 0.6 |
Subtotal | 1.9 |  |  | 2.7 |
Regulatory adjustment | 0.5 |  |  | (0.4 | )
Net postretirement benefit cost | $ | 2.4 |  |  | $ | 2.3 |
Spire Alabama |  |  |
Service cost – benefits earned during the period | $ | — |  |  | $ | 0.1 |
Interest cost on accumulated postretirement benefit obligation | 0.4 |  |  | 0.4 |
Expected return on plan assets | (1.0 | ) |  | (1.1 | )
Amortization of prior service credit | (0.1 | ) |  | (0.1 | )
Subtotal | (0.7 | ) |  | (0.7 | )
Regulatory adjustment | (0.4 | ) |  | (0.4 | )
Net postretirement benefit income | $ | (1.1 | ) |  | $ | (1.1 | )

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- References No definition available. + Details
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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
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