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v3.21.1

Regulatory Matters (Tables) | 6 Months Ended
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Mar. 31, 2021
Regulated Operations [Abstract] |
Schedule of Regulatory Assets and Liabilities | The following regulatory assets and regulatory liabilities were reflected in the balance sheets of the Company, Spire Missouri and Spire Alabama as of March 31, 2021, September 30, 2020, and March 31, 2020.
|  | March 31, |  |  | September 30, |  |  | March 31, |
Spire |  | 2021 |  |  | 2020 |  |  | 2020 |
Regulatory Assets: |  |  |  |  |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Pension and postretirement benefit costs |  | $ | 30.9 |  |  | $ | 30.6 |  |  | $ | 30.1 |
Unamortized purchased gas adjustments |  |  | 0.1 |  |  |  | 5.5 |  |  |  | 10.4 |
Other |  |  | 29.4 |  |  |  | 33.4 |  |  |  | 27.5 |
Total Current Regulatory Assets |  |  | 60.4 |  |  |  | 69.5 |  |  |  | 68.0 |
Noncurrent: |  |  |  |  |  |  |  |  |  |  |  |
Pension and postretirement benefit costs |  |  | 418.3 |  |  |  | 439.3 |  |  |  | 415.6 |
Cost of removal |  |  | 430.7 |  |  |  | 395.6 |  |  |  | 154.3 |
Future income taxes due from customers |  |  | 127.4 |  |  |  | 123.5 |  |  |  | 113.5 |
Energy efficiency |  |  | 43.2 |  |  |  | 39.6 |  |  |  | 37.7 |
Unamortized purchased gas adjustments |  |  | 51.5 |  |  |  | 12.1 |  |  |  | — |
Other |  |  | 62.5 |  |  |  | 59.3 |  |  |  | 49.6 |
Total Noncurrent Regulatory Assets |  |  | 1,133.6 |  |  |  | 1,069.4 |  |  |  | 770.7 |
Total Regulatory Assets |  | $ | 1,194.0 |  |  | $ | 1,138.9 |  |  | $ | 838.7 |
Regulatory Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Pension and postretirement benefit costs |  | $ | 5.8 |  |  | $ | 5.8 |  |  | $ | 5.8 |
Unamortized purchased gas adjustments |  |  | 28.9 |  |  |  | 73.1 |  |  |  | 8.0 |
Other |  |  | 21.6 |  |  |  | 34.1 |  |  |  | 18.0 |
Total Current Regulatory Liabilities |  |  | 56.3 |  |  |  | 113.0 |  |  |  | 31.8 |
Noncurrent: |  |  |  |  |  |  |  |  |  |  |  |
Deferred taxes due to customers |  |  | 133.2 |  |  |  | 138.8 |  |  |  | 174.2 |
Pension and postretirement benefit costs |  |  | 170.2 |  |  |  | 157.6 |  |  |  | 152.5 |
Accrued cost of removal |  |  | 28.7 |  |  |  | 28.6 |  |  |  | 31.7 |
Unamortized purchased gas adjustments |  |  | 49.7 |  |  |  | 4.4 |  |  |  | 82.6 |
Other |  |  | 41.7 |  |  |  | 14.3 |  |  |  | 31.3 |
Total Noncurrent Regulatory Liabilities |  |  | 423.5 |  |  |  | 343.7 |  |  |  | 472.3 |
Total Regulatory Liabilities |  | $ | 479.8 |  |  | $ | 456.7 |  |  | $ | 504.1 |
|  | March 31, |  |  | September 30, |  |  | March 31, |
Spire Missouri |  | 2021 |  |  | 2020 |  |  | 2020 |
Regulatory Assets: |  |  |  |  |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Pension and postretirement benefit costs |  | $ | 21.9 |  |  | $ | 21.9 |  |  | $ | 21.9 |
Other |  |  | 15.6 |  |  |  | 10.2 |  |  |  | 7.5 |
Total Current Regulatory Assets |  |  | 37.5 |  |  |  | 32.1 |  |  |  | 29.4 |
Noncurrent: |  |  |  |  |  |  |  |  |  |  |  |
Future income taxes due from customers |  |  | 118.6 |  |  |  | 114.6 |  |  |  | 106.8 |
Pension and postretirement benefit costs |  |  | 324.6 |  |  |  | 332.6 |  |  |  | 337.5 |
Energy efficiency |  |  | 43.2 |  |  |  | 39.6 |  |  |  | 37.7 |
Unamortized purchased gas adjustments |  |  | 51.5 |  |  |  | 12.1 |  |  |  | — |
Cost of removal |  |  | 21.3 |  |  |  | 7.1 |  |  |  | — |
Other |  |  | 45.1 |  |  |  | 42.7 |  |  |  | 30.1 |
Total Noncurrent Regulatory Assets |  |  | 604.3 |  |  |  | 548.7 |  |  |  | 512.1 |
Total Regulatory Assets |  | $ | 641.8 |  |  | $ | 580.8 |  |  | $ | 541.5 |
Regulatory Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Pension and postretirement benefit costs |  | $ | 3.6 |  |  | $ | 3.6 |  |  | $ | 3.6 |
Unamortized purchased gas adjustments |  |  | 17.0 |  |  |  | 72.3 |  |  |  | 7.1 |
Other |  |  | 17.0 |  |  |  | 27.3 |  |  |  | 13.6 |
Total Current Regulatory Liabilities |  |  | 37.6 |  |  |  | 103.2 |  |  |  | 24.3 |
Noncurrent: |  |  |  |  |  |  |  |  |  |  |  |
Deferred taxes due to customers |  |  | 115.8 |  |  |  | 121.4 |  |  |  | 156.8 |
Pension and postretirement benefit costs |  |  | 151.9 |  |  |  | 140.4 |  |  |  | 130.7 |
Accrued cost of removal |  |  | — |  |  |  | — |  |  |  | 4.8 |
Unamortized purchased gas adjustments |  |  | 49.7 |  |  |  | 4.4 |  |  |  | 82.6 |
Other |  |  | 36.1 |  |  |  | 8.6 |  |  |  | 25.5 |
Total Noncurrent Regulatory Liabilities |  |  | 353.5 |  |  |  | 274.8 |  |  |  | 400.4 |
Total Regulatory Liabilities |  | $ | 391.1 |  |  | $ | 378.0 |  |  | $ | 424.7 |
|  | March 31, |  |  | September 30, |  |  | March 31, |
Spire Alabama |  | 2021 |  |  | 2020 |  |  | 2020 |
Regulatory Assets: |  |  |  |  |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Pension and postretirement benefit costs |  | $ | 8.0 |  |  | $ | 7.7 |  |  | $ | 7.2 |
Unamortized purchased gas adjustments |  |  | — |  |  |  | 5.5 |  |  |  | 10.4 |
Other |  |  | 3.8 |  |  |  | 7.2 |  |  |  | 5.7 |
Total Current Regulatory Assets |  |  | 11.8 |  |  |  | 20.4 |  |  |  | 23.3 |
Noncurrent: |  |  |  |  |  |  |  |  |  |  |  |
Pension and postretirement benefit costs |  |  | 88.5 |  |  |  | 98.2 |  |  |  | 72.6 |
Cost of removal |  |  | 409.4 |  |  |  | 388.6 |  |  |  | 154.3 |
Future income taxes due from customers |  |  | 2.2 |  |  |  | 2.2 |  |  |  | — |
Other |  |  | 1.1 |  |  |  | 0.9 |  |  |  | 3.2 |
Total Noncurrent Regulatory Assets |  |  | 501.2 |  |  |  | 489.9 |  |  |  | 230.1 |
Total Regulatory Assets |  | $ | 513.0 |  |  | $ | 510.3 |  |  | $ | 253.4 |
Regulatory Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Pension and postretirement benefit costs |  | $ | 2.2 |  |  | $ | 2.2 |  |  | $ | 2.2 |
Unamortized purchased gas adjustments |  |  | 10.6 |  |  |  | — |  |  |  | — |
Other |  |  | 1.4 |  |  |  | 1.7 |  |  |  | 0.2 |
Total Current Regulatory Liabilities |  |  | 14.2 |  |  |  | 3.9 |  |  |  | 2.4 |
Noncurrent: |  |  |  |  |  |  |  |  |  |  |  |
Pension and postretirement benefit costs |  |  | 14.3 |  |  |  | 14.8 |  |  |  | 17.8 |
Other |  |  | 3.7 |  |  |  | 3.7 |  |  |  | 3.8 |
Total Noncurrent Regulatory Liabilities |  |  | 18.0 |  |  |  | 18.5 |  |  |  | 21.6 |
Total Regulatory Liabilities |  | $ | 32.2 |  |  | $ | 22.4 |  |  | $ | 24.0 |
Schedule of Regulatory Assets Not Earning a Return | A portion of the Company’s and Spire Missouri’s regulatory assets are not earning a return, as shown in the table below:
|  | March 31, |  |  | September 30, |  |  | March 31, |
|  | 2021 |  |  | 2020 |  |  | 2020 |
Spire |  |  |  |  |  |  |  |  |  |  |  |
Pension and postretirement benefit costs |  | $ | 226.3 |  |  | $ | 232.3 |  |  | $ | 226.2 |
Future income taxes due from customers |  |  | 125.1 |  |  |  | 121.3 |  |  |  | 113.5 |
Other |  |  | 122.9 |  |  |  | 12.9 |  |  |  | 13.7 |
Total Regulatory Assets Not Earning a Return |  | $ | 474.3 |  |  | $ | 366.5 |  |  | $ | 353.4 |
Spire Missouri |  |  |  |  |  |  |  |  |  |  |  |
Pension and postretirement benefit costs |  | $ | 226.3 |  |  | $ | 232.3 |  |  | $ | 226.2 |
Future income taxes due from customers |  |  | 118.6 |  |  |  | 114.6 |  |  |  | 106.8 |
Other |  |  | 122.9 |  |  |  | 12.9 |  |  |  | 13.7 |
Total Regulatory Assets Not Earning a Return |  | $ | 467.8 |  |  | $ | 359.8 |  |  | $ | 346.7 |

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