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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 3 Months Ended
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Dec. 31, 2017
Accounting Policies [Abstract] |
Schedule of gross receipts taxes | The following table presents gross receipts and sales taxes recorded as revenues:
| Three Months Ended December 31,
| 2017 |  | 2016
Spire | $ | 23.1 |  |  | $ | 19.4 |
Spire Missouri | 16.2 |  |  | 14.1 |
Spire Alabama | 5.6 |  |  | 4.2 |
Schedule of inter-company transactions | In addition, Spire Missouri’s other transactions with affiliates included:
| Three Months Ended December 31,
| 2017 |  | 2016
Purchases of natural gas from Spire Marketing | $ | 22.3 |  |  | $ | 20.5 |
Sales of natural gas to Spire Marketing | 0.1 |  |  | 3.6 |
Transportation services received from Spire NGL Inc. | 0.3 |  |  | 0.3 |
Schedule of capital expenditures 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 until paid.
| December 31, |  | September 30, |  | December 31,
| 2017 |  | 2017 |  | 2016
Spire | $ | 31.8 |  |  | $ | 41.0 |  |  | $ | 15.3 |
Spire Missouri | 15.2 |  |  | 28.9 |  |  | 6.8 |
Spire Alabama | 7.0 |  |  | 9.4 |  |  | 5.6 |

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- Definition Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates. + References No definition available. + Details
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