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REGULATORY MATTERS (Tables) | 3 Months Ended
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Dec. 31, 2017
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, Spire Missouri and Spire Alabama as of December 31, 2017, September 30, 2017, and December 31, 2016.
| December 31, |  | September 30, |  | December 31,
Spire | 2017 |  | 2017 |  | 2016
Regulatory Assets: |  |  |  |  |
Current: |  |  |  |  |
Pension and postretirement benefit costs | $ | 43.0 |  |  | $ | 42.2 |  |  | $ | 63.2 |
Unamortized purchased gas adjustments | 77.9 |  |  | 102.6 |  |  | 52.2 |
Other | 28.4 |  |  | 30.7 |  |  | 19.1 |
Total Current Regulatory Assets | 149.3 |  |  | 175.5 |  |  | 134.5 |
Noncurrent: |  |  |  |  |
Future income taxes due from customers | 113.1 |  |  | 170.5 |  |  | 155.5 |
Pension and postretirement benefit costs | 394.8 |  |  | 404.7 |  |  | 439.2 |
Cost of removal | 123.9 |  |  | 123.3 |  |  | 131.6 |
Unamortized purchased gas adjustments | — |  |  | 9.9 |  |  | 4.7 |
Energy efficiency | 30.0 |  |  | 29.0 |  |  | 26.0 |
Other | 54.8 |  |  | 53.7 |  |  | 29.4 |
Total Noncurrent Regulatory Assets | 716.6 |  |  | 791.1 |  |  | 786.4 |
Total Regulatory Assets | $ | 865.9 |  |  | $ | 966.6 |  |  | $ | 920.9 |
Regulatory Liabilities: |  |  |  |  |
Current: |  |  |  |  |
Rate Stabilization and Equalization (RSE) adjustment | $ | 1.0 |  |  | $ | 1.4 |  |  | $ | 3.8 |
Unbilled service margin | — |  |  | — |  |  | 22.0 |
Refundable negative salvage | 7.9 |  |  | 8.2 |  |  | 9.0 |
Unamortized purchased gas adjustments | 1.0 |  |  | 1.0 |  |  | 1.4 |
Other | 11.6 |  |  | 12.0 |  |  | 8.0 |
Total Current Regulatory Liabilities | 21.5 |  |  | 22.6 |  |  | 44.2 |
Noncurrent: |  |  |  |  |
Deferred taxes due to customers | 177.4 |  |  | — |  |  | — |
Pension and postretirement benefit costs | 31.5 |  |  | 32.2 |  |  | 28.3 |
Refundable negative salvage | 3.8 |  |  | 4.1 |  |  | 8.9 |
Accrued cost of removal | 81.7 |  |  | 83.8 |  |  | 74.7 |
Other | 40.7 |  |  | 37.1 |  |  | 20.2 |
Total Noncurrent Regulatory Liabilities | 335.1 |  |  | 157.2 |  |  | 132.1 |
Total Regulatory Liabilities | $ | 356.6 |  |  | $ | 179.8 |  |  | $ | 176.3 |
| December 31, |  | September 30, |  | December 31,
Spire Missouri | 2017 |  | 2017 |  | 2016
Regulatory Assets: |  |  |  |  |
Current: |  |  |  |  |
Pension and postretirement benefit costs | $ | 34.9 |  |  | $ | 34.9 |  |  | $ | 56.3 |
Unamortized purchased gas adjustments | 38.5 |  |  | 57.4 |  |  | 33.8 |
Other | 3.3 |  |  | 3.3 |  |  | 3.4 |
Total Current Regulatory Assets | 76.7 |  |  | 95.6 |  |  | 93.5 |
Noncurrent: |  |  |  |  |
Future income taxes due from customers | 113.1 |  |  | 170.5 |  |  | 155.5 |
Pension and postretirement benefit costs | 315.8 |  |  | 322.7 |  |  | 333.3 |
Unamortized purchased gas adjustments | — |  |  | 9.9 |  |  | 4.7 |
Energy efficiency | 30.0 |  |  | 29.0 |  |  | 26.0 |
Other | 25.2 |  |  | 25.7 |  |  | 23.9 |
Total Noncurrent Regulatory Assets | 484.1 |  |  | 557.8 |  |  | 543.4 |
Total Regulatory Assets | $ | 560.8 |  |  | $ | 653.4 |  |  | $ | 636.9 |
Regulatory Liabilities: |  |  |  |  |
Current: |  |  |  |  |
Other | $ | 2.7 |  |  | $ | 2.7 |  |  | $ | 2.7 |
Total Current Regulatory Liabilities | 2.7 |  |  | 2.7 |  |  | 2.7 |
Noncurrent: |  |  |  |  |
Deferred taxes due to customers | 159.2 |  |  | — |  |  | — |
Accrued cost of removal | 52.0 |  |  | 54.5 |  |  | 54.8 |
Other | 30.0 |  |  | 26.7 |  |  | 12.5 |
Total Noncurrent Regulatory Liabilities | 241.2 |  |  | 81.2 |  |  | 67.3 |
Total Regulatory Liabilities | $ | 243.9 |  |  | $ | 83.9 |  |  | $ | 70.0 |
| December 31, |  | September 30, |  | December 31,
Spire Alabama | 2017 |  | 2017 |  | 2016
Regulatory Assets: |  |  |  |  |
Current: |  |  |  |  |
Pension and postretirement benefit costs | $ | 7.2 |  |  | $ | 7.2 |  |  | $ | 6.8 |
Unamortized purchased gas adjustments | 39.4 |  |  | 45.2 |  |  | 17.1 |
Other | 11.4 |  |  | 12.2 |  |  | 7.6 |
Total Current Regulatory Assets | 58.0 |  |  | 64.6 |  |  | 31.5 |
Noncurrent: |  |  |  |  |
Pension and postretirement benefit costs | 70.8 |  |  | 72.6 |  |  | 96.8 |
Cost of removal | 123.9 |  |  | 123.3 |  |  | 131.6 |
Other | 2.7 |  |  | 1.1 |  |  | 1.1 |
Total Noncurrent Regulatory Assets | 197.4 |  |  | 197.0 |  |  | 229.5 |
Total Regulatory Assets | $ | 255.4 |  |  | $ | 261.6 |  |  | $ | 261.0 |
Regulatory Liabilities: |  |  |  |  |
Current: |  |  |  |  |
RSE adjustment | $ | 1.0 |  |  | $ | 1.4 |  |  | $ | 3.8 |
Unbilled service margin | — |  |  | — |  |  | 22.0 |
Refundable negative salvage | 7.9 |  |  | 8.2 |  |  | 9.0 |
Other | 2.4 |  |  | 2.4 |  |  | 2.6 |
Total Current Regulatory Liabilities | 11.3 |  |  | 12.0 |  |  | 37.4 |
Noncurrent: |  |  |  |  |
Pension and postretirement benefit costs | 31.5 |  |  | 32.2 |  |  | 28.3 |
Refundable negative salvage | 3.9 |  |  | 4.1 |  |  | 8.9 |
Other | 3.6 |  |  | 3.3 |  |  | 3.4 |
Total Noncurrent Regulatory Liabilities | 39.0 |  |  | 39.6 |  |  | 40.6 |
Total Regulatory Liabilities | $ | 50.3 |  |  | $ | 51.6 |  |  | $ | 78.0 |
A portion of the Company’s and Spire Missouri’s regulatory assets are not earning a return, as shown in the table below:
| Spire |  | Spire Missouri
| December 31, |  | September 30, |  | December 31, |  | December 31, |  | September 30, |  | December 31,
| 2017 |  | 2017 |  | 2016 |  | 2017 |  | 2017 |  | 2016
Future income taxes due from customers | $ | 113.1 |  |  | $ | 170.5 |  |  | $ | 155.5 |  |  | $ | 113.1 |  |  | $ | 170.5 |  |  | $ | 155.5 |
Pension and postretirement benefit costs | 193.8 |  |  | 198.5 |  |  | 231.4 |  |  | 193.8 |  |  | 198.5 |  |  | 231.4 |
Other | 11.2 |  |  | 11.3 |  |  | 12.2 |  |  | 11.2 |  |  | 11.3 |  |  | 12.2 |
Total Regulatory Assets Not Earning a Return | $ | 318.1 |  |  | $ | 380.3 |  |  | $ | 399.1 |  |  | $ | 318.1 |  |  | $ | 380.3 |  |  | $ | 399.1 |
Schedule of regulatory liabilities | The following regulatory assets and regulatory liabilities, including purchased gas adjustments, were reflected in the balance sheets of the Company, Spire Missouri and Spire Alabama as of December 31, 2017, September 30, 2017, and December 31, 2016.
| December 31, |  | September 30, |  | December 31,
Spire | 2017 |  | 2017 |  | 2016
Regulatory Assets: |  |  |  |  |
Current: |  |  |  |  |
Pension and postretirement benefit costs | $ | 43.0 |  |  | $ | 42.2 |  |  | $ | 63.2 |
Unamortized purchased gas adjustments | 77.9 |  |  | 102.6 |  |  | 52.2 |
Other | 28.4 |  |  | 30.7 |  |  | 19.1 |
Total Current Regulatory Assets | 149.3 |  |  | 175.5 |  |  | 134.5 |
Noncurrent: |  |  |  |  |
Future income taxes due from customers | 113.1 |  |  | 170.5 |  |  | 155.5 |
Pension and postretirement benefit costs | 394.8 |  |  | 404.7 |  |  | 439.2 |
Cost of removal | 123.9 |  |  | 123.3 |  |  | 131.6 |
Unamortized purchased gas adjustments | — |  |  | 9.9 |  |  | 4.7 |
Energy efficiency | 30.0 |  |  | 29.0 |  |  | 26.0 |
Other | 54.8 |  |  | 53.7 |  |  | 29.4 |
Total Noncurrent Regulatory Assets | 716.6 |  |  | 791.1 |  |  | 786.4 |
Total Regulatory Assets | $ | 865.9 |  |  | $ | 966.6 |  |  | $ | 920.9 |
Regulatory Liabilities: |  |  |  |  |
Current: |  |  |  |  |
Rate Stabilization and Equalization (RSE) adjustment | $ | 1.0 |  |  | $ | 1.4 |  |  | $ | 3.8 |
Unbilled service margin | — |  |  | — |  |  | 22.0 |
Refundable negative salvage | 7.9 |  |  | 8.2 |  |  | 9.0 |
Unamortized purchased gas adjustments | 1.0 |  |  | 1.0 |  |  | 1.4 |
Other | 11.6 |  |  | 12.0 |  |  | 8.0 |
Total Current Regulatory Liabilities | 21.5 |  |  | 22.6 |  |  | 44.2 |
Noncurrent: |  |  |  |  |
Deferred taxes due to customers | 177.4 |  |  | — |  |  | — |
Pension and postretirement benefit costs | 31.5 |  |  | 32.2 |  |  | 28.3 |
Refundable negative salvage | 3.8 |  |  | 4.1 |  |  | 8.9 |
Accrued cost of removal | 81.7 |  |  | 83.8 |  |  | 74.7 |
Other | 40.7 |  |  | 37.1 |  |  | 20.2 |
Total Noncurrent Regulatory Liabilities | 335.1 |  |  | 157.2 |  |  | 132.1 |
Total Regulatory Liabilities | $ | 356.6 |  |  | $ | 179.8 |  |  | $ | 176.3 |
| December 31, |  | September 30, |  | December 31,
Spire Missouri | 2017 |  | 2017 |  | 2016
Regulatory Assets: |  |  |  |  |
Current: |  |  |  |  |
Pension and postretirement benefit costs | $ | 34.9 |  |  | $ | 34.9 |  |  | $ | 56.3 |
Unamortized purchased gas adjustments | 38.5 |  |  | 57.4 |  |  | 33.8 |
Other | 3.3 |  |  | 3.3 |  |  | 3.4 |
Total Current Regulatory Assets | 76.7 |  |  | 95.6 |  |  | 93.5 |
Noncurrent: |  |  |  |  |
Future income taxes due from customers | 113.1 |  |  | 170.5 |  |  | 155.5 |
Pension and postretirement benefit costs | 315.8 |  |  | 322.7 |  |  | 333.3 |
Unamortized purchased gas adjustments | — |  |  | 9.9 |  |  | 4.7 |
Energy efficiency | 30.0 |  |  | 29.0 |  |  | 26.0 |
Other | 25.2 |  |  | 25.7 |  |  | 23.9 |
Total Noncurrent Regulatory Assets | 484.1 |  |  | 557.8 |  |  | 543.4 |
Total Regulatory Assets | $ | 560.8 |  |  | $ | 653.4 |  |  | $ | 636.9 |
Regulatory Liabilities: |  |  |  |  |
Current: |  |  |  |  |
Other | $ | 2.7 |  |  | $ | 2.7 |  |  | $ | 2.7 |
Total Current Regulatory Liabilities | 2.7 |  |  | 2.7 |  |  | 2.7 |
Noncurrent: |  |  |  |  |
Deferred taxes due to customers | 159.2 |  |  | — |  |  | — |
Accrued cost of removal | 52.0 |  |  | 54.5 |  |  | 54.8 |
Other | 30.0 |  |  | 26.7 |  |  | 12.5 |
Total Noncurrent Regulatory Liabilities | 241.2 |  |  | 81.2 |  |  | 67.3 |
Total Regulatory Liabilities | $ | 243.9 |  |  | $ | 83.9 |  |  | $ | 70.0 |
| December 31, |  | September 30, |  | December 31,
Spire Alabama | 2017 |  | 2017 |  | 2016
Regulatory Assets: |  |  |  |  |
Current: |  |  |  |  |
Pension and postretirement benefit costs | $ | 7.2 |  |  | $ | 7.2 |  |  | $ | 6.8 |
Unamortized purchased gas adjustments | 39.4 |  |  | 45.2 |  |  | 17.1 |
Other | 11.4 |  |  | 12.2 |  |  | 7.6 |
Total Current Regulatory Assets | 58.0 |  |  | 64.6 |  |  | 31.5 |
Noncurrent: |  |  |  |  |
Pension and postretirement benefit costs | 70.8 |  |  | 72.6 |  |  | 96.8 |
Cost of removal | 123.9 |  |  | 123.3 |  |  | 131.6 |
Other | 2.7 |  |  | 1.1 |  |  | 1.1 |
Total Noncurrent Regulatory Assets | 197.4 |  |  | 197.0 |  |  | 229.5 |
Total Regulatory Assets | $ | 255.4 |  |  | $ | 261.6 |  |  | $ | 261.0 |
Regulatory Liabilities: |  |  |  |  |
Current: |  |  |  |  |
RSE adjustment | $ | 1.0 |  |  | $ | 1.4 |  |  | $ | 3.8 |
Unbilled service margin | — |  |  | — |  |  | 22.0 |
Refundable negative salvage | 7.9 |  |  | 8.2 |  |  | 9.0 |
Other | 2.4 |  |  | 2.4 |  |  | 2.6 |
Total Current Regulatory Liabilities | 11.3 |  |  | 12.0 |  |  | 37.4 |
Noncurrent: |  |  |  |  |
Pension and postretirement benefit costs | 31.5 |  |  | 32.2 |  |  | 28.3 |
Refundable negative salvage | 3.9 |  |  | 4.1 |  |  | 8.9 |
Other | 3.6 |  |  | 3.3 |  |  | 3.4 |
Total Noncurrent Regulatory Liabilities | 39.0 |  |  | 39.6 |  |  | 40.6 |
Total Regulatory Liabilities | $ | 50.3 |  |  | $ | 51.6 |  |  | $ | 78.0 |

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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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