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v3.21.1

Revenue | 6 Months Ended
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Mar. 31, 2021
Revenue From Contract With Customer [Abstract] |
Revenue | 2. REVENUE The following tables show revenue disaggregated by source and customer type.
|  | Three Months Ended March 31, |  |  | Six Months Ended March 31, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Spire |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gas Utility: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 537.6 |  |  | $ | 471.9 |  |  | $ | 887.5 |  |  | $ | 840.3 |
Commercial & industrial |  |  | 369.2 |  |  |  | 156.8 |  |  |  | 472.2 |  |  |  | 279.3 |
Transportation |  |  | 34.2 |  |  |  | 32.5 |  |  |  | 66.4 |  |  |  | 63.5 |
Off-system & other incentive |  |  | 130.6 |  |  |  | 9.3 |  |  |  | 139.9 |  |  |  | 18.7 |
Other customer revenue |  |  | (11.9 | ) |  |  | 3.2 |  |  |  | (9.7 | ) |  |  | 5.6 |
Total revenue from contracts with customers |  |  | 1,059.7 |  |  |  | 673.7 |  |  |  | 1,556.3 |  |  |  | 1,207.4 |
Changes in accrued revenue under alternative revenue programs |  |  | (6.6 | ) |  |  | 5.3 |  |  |  | (5.0 | ) |  |  | 2.3 |
Total Gas Utility operating revenues |  |  | 1,053.1 |  |  |  | 679.0 |  |  |  | 1,551.3 |  |  |  | 1,209.7 |
Gas Marketing |  |  | 33.4 |  |  |  | 33.3 |  |  |  | 58.2 |  |  |  | 65.6 |
Other |  |  | 15.6 |  |  |  | 14.7 |  |  |  | 32.3 |  |  |  | 25.8 |
Total before eliminations |  |  | 1,102.1 |  |  |  | 727.0 |  |  |  | 1,641.8 |  |  |  | 1,301.1 |
Intersegment eliminations (see Note 9, Information by Operating Segment) |  |  | 2.8 |  |  |  | (11.5 | ) |  |  | (24.3 | ) |  |  | (18.7 | )
Total Operating Revenues |  | $ | 1,104.9 |  |  | $ | 715.5 |  |  | $ | 1,617.5 |  |  | $ | 1,282.4 |
Spire Missouri |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 365.4 |  |  | $ | 331.1 |  |  | $ | 628.4 |  |  | $ | 607.0 |
Commercial & industrial |  |  | 304.0 |  |  |  | 99.2 |  |  |  | 373.9 |  |  |  | 180.0 |
Transportation |  |  | 9.9 |  |  |  | 9.7 |  |  |  | 18.9 |  |  |  | 18.7 |
Off-system & other incentive |  |  | 128.5 |  |  |  | 9.3 |  |  |  | 135.9 |  |  |  | 18.7 |
Other customer revenue |  |  | (17.5 | ) |  |  | 0.9 |  |  |  | (14.6 | ) |  |  | 1.4 |
Total revenue from contracts with customers |  |  | 790.3 |  |  |  | 450.2 |  |  |  | 1,142.5 |  |  |  | 825.8 |
Changes in accrued revenue under alternative revenue programs |  |  | 0.6 |  |  |  | 7.3 |  |  |  | 3.9 |  |  |  | 5.7 |
Total Operating Revenues |  | $ | 790.9 |  |  | $ | 457.5 |  |  | $ | 1,146.4 |  |  | $ | 831.5 |
Spire Alabama |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 144.8 |  |  | $ | 120.5 |  |  | $ | 214.0 |  |  | $ | 194.8 |
Commercial & industrial |  |  | 53.2 |  |  |  | 46.2 |  |  |  | 77.5 |  |  |  | 77.5 |
Transportation |  |  | 21.7 |  |  |  | 19.9 |  |  |  | 42.2 |  |  |  | 39.5 |
Off-system & other incentive |  |  | 1.9 |  |  |  | — |  |  |  | 3.9 |  |  |  | — |
Other customer revenue |  |  | 3.9 |  |  |  | 1.7 |  |  |  | 2.0 |  |  |  | 3.3 |
Total revenue from contracts with customers |  |  | 225.5 |  |  |  | 188.3 |  |  |  | 339.6 |  |  |  | 315.1 |
Changes in accrued revenue under alternative revenue programs |  |  | (2.9 | ) |  |  | (2.8 | ) |  |  | (3.4 | ) |  |  | (3.4 | )
Total Operating Revenues |  | $ | 222.6 |  |  | $ | 185.5 |  |  | $ | 336.2 |  |  | $ | 311.7 |
As discussed in Note 4, Regulatory Matters, Spire Missouri recorded a $25.0 revenue adjustment related to “Off-system and other incentive” sales during February 2021, resulting in negative “Other customer revenue” for the three and six months ended March 31, 2021. Gross receipts taxes associated with the Company’s natural gas utility services are imposed on the Company, Spire Missouri, and Spire Alabama and billed to its customers. The expense amounts (shown in the table below) are reported gross in the “Taxes, other than income taxes” line in the statements of income, and corresponding revenues are reported in “Operating Revenues.”
|  | Three Months Ended March 31, |  |  | Six Months Ended March 31, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Spire |  | $ | 42.2 |  |  | $ | 37.9 |  |  | $ | 63.9 |  |  | $ | 62.5 |
Spire Missouri |  |  | 28.6 |  |  |  | 26.2 |  |  |  | 43.8 |  |  |  | 43.4 |
Spire Alabama |  |  | 11.8 |  |  |  | 9.9 |  |  |  | 17.1 |  |  |  | 16.1 |

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130550-203045 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130558-203045 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 + Details
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