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v3.23.1

Note 12 - Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2022
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Spire |  |  | Spire Missouri |  |  | Spire Alabama |
|  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2022 |  |  | 2021 |  |  | 2020 |
Federal: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  | $ | 0.5 |  |  | $ | 0.2 |  |  | $ | 0.4 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Deferred |  |  | 47.0 |  |  |  | 49.5 |  |  |  | 5.8 |  |  |  | 18.2 |  |  |  | 22.0 |  |  |  | 14.9 |  |  |  | 18.1 |  |  |  | 19.8 |  |  |  | 17.4 |
Investment tax credits |  |  | (0.2 | ) |  |  | (0.2 | ) |  |  | (0.2 | ) |  |  | (0.2 | ) |  |  | (0.2 | ) |  |  | (0.2 | ) |  |  | — |  |  |  | — |  |  |  | — |
State and local: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  |  | 0.5 |  |  |  | 1.3 |  |  |  | 3.0 |  |  |  | — |  |  |  | — |  |  |  | 0.1 |  |  |  | — |  |  |  | — |  |  |  | — |
Deferred |  |  | 11.1 |  |  |  | 17.7 |  |  |  | 3.4 |  |  |  | 3.3 |  |  |  | 3.5 |  |  |  | 2.5 |  |  |  | 5.1 |  |  |  | 5.2 |  |  |  | 4.6 |
Total income tax expense |  | $ | 58.9 |  |  | $ | 68.5 |  |  | $ | 12.4 |  |  | $ | 21.3 |  |  | $ | 25.3 |  |  | $ | 17.3 |  |  | $ | 23.2 |  |  | $ | 25.0 |  |  | $ | 22.0 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Spire |  |  | Spire Missouri |  |  | Spire Alabama |
|  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2022 |  |  | 2021 |  |  | 2020 |
Federal income tax statutory rate |  |  | 21.0 | % |  |  | 21.0 | % |  |  | 21.0 | % |  |  | 21.0 | % |  |  | 21.0 | % |  |  | 21.0 | % |  |  | 21.0 | % |  |  | 21.0 | % |  |  | 21.0 | %
State and local income taxes, net of federal income tax benefits |  |  | 3.6 |  |  |  | 3.6 |  |  |  | 9.0 |  |  |  | 2.6 |  |  |  | 2.6 |  |  |  | 2.6 |  |  |  | 4.1 |  |  |  | 4.1 |  |  |  | 4.1 |
Certain expenses capitalized on books and deducted on tax return |  |  | (1.6 | ) |  |  | (1.6 | ) |  |  | (6.6 | ) |  |  | (3.2 | ) |  |  | (3.3 | ) |  |  | (4.6 | ) |  |  | — |  |  |  | — |  |  |  | — |
Taxes related to prior years |  |  | (0.3 | ) |  |  | (0.5 | ) |  |  | (1.8 | ) |  |  | (0.6 | ) |  |  | (0.2 | ) |  |  | (1.4 | ) |  |  | — |  |  |  | — |  |  |  | 0.1 |
Amortization of excess deferred taxes |  |  | (3.5 | ) |  |  | (2.5 | ) |  |  | (8.3 | ) |  |  | (7.3 | ) |  |  | (5.0 | ) |  |  | (5.7 | ) |  |  | — |  |  |  | — |  |  |  | — |
Other items – net * |  |  | 1.9 |  |  |  | 0.1 |  |  |  | (1.0 | ) |  |  | 3.1 |  |  |  | (0.2 | ) |  |  | (0.2 | ) |  |  | 0.2 |  |  |  | 0.2 |  |  |  | (0.1 | )
Effective income tax rate |  |  | 21.1 | % |  |  | 20.1 | % |  |  | 12.3 | % |  |  | 15.6 | % |  |  | 14.9 | % |  |  | 11.7 | % |  |  | 25.3 | % |  |  | 25.3 | % |  |  | 25.1 | %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | Spire |  |  | Spire Missouri |  |  | Spire Alabama |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Reserves not currently deductible |  | $ | 33.5 |  |  | $ | 18.3 |  |  | $ | 4.0 |  |  | $ | 8.5 |  |  | $ | 7.4 |  |  | $ | 6.6 |
Pension and other postretirement benefits |  |  | 72.6 |  |  |  | 77.4 |  |  |  | 52.6 |  |  |  | 53.4 |  |  |  | — |  |  |  | — |
Goodwill |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 73.0 |  |  |  | 87.2 |
Operating losses |  |  | 255.1 |  |  |  | 264.5 |  |  |  | 116.9 |  |  |  | 110.3 |  |  |  | 140.3 |  |  |  | 130.3 |
Regulatory amount due to customers, net |  |  | 34.5 |  |  |  | 33.2 |  |  |  | 30.7 |  |  |  | 29.4 |  |  |  | — |  |  |  | — |
Other |  |  | 24.9 |  |  |  | 32.4 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Deferred tax assets |  |  | 420.6 |  |  |  | 425.8 |  |  |  | 204.2 |  |  |  | 201.6 |  |  |  | 220.7 |  |  |  | 224.1 |
Less: Valuation allowance |  |  | — |  |  |  | (0.5 | ) |  |  | — |  |  |  | (0.4 | ) |  |  | — |  |  |  | — |
Total deferred tax assets |  |  | 420.6 |  |  |  | 425.3 |  |  |  | 204.2 |  |  |  | 201.2 |  |  |  | 220.7 |  |  |  | 224.1 |
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Relating to property |  |  | (740.0 | ) |  |  | (693.9 | ) |  |  | (489.3 | ) |  |  | (464.0 | ) |  |  | (201.6 | ) |  |  | (182.7 | )
Regulatory pension and other postretirement benefits |  |  | (92.8 | ) |  |  | (95.6 | ) |  |  | (72.3 | ) |  |  | (71.2 | ) |  |  | (1.6 | ) |  |  | (1.6 | )
Deferred gas costs |  |  | (75.8 | ) |  |  | (81.1 | ) |  |  | (74.0 | ) |  |  | (79.5 | ) |  |  | — |  |  |  | — |
Other** |  |  | (187.1 | ) |  |  | (167.0 | ) |  |  | (68.7 | ) |  |  | (66.5 | ) |  |  | (6.5 | ) |  |  | (5.6 | )
Total deferred tax liabilities |  |  | (1,095.7 | ) |  |  | (1,037.6 | ) |  |  | (704.3 | ) |  |  | (681.2 | ) |  |  | (209.7 | ) |  |  | (189.9 | )
Net deferred tax (liability) asset |  | $ | (675.1 | ) |  | $ | (612.3 | ) |  | $ | (500.1 | ) |  | $ | (480.0 | ) |  | $ | 11.0 |  |  | $ | 34.2 |
Summary of Federal and State Loss and Contribution and Tax Credit Carryforwards[Table Text Block] |
|  | Spire |  |  | Spire Missouri |  |  | Spire Alabama |
Federal and state loss carryforwards |  | $ | 1,047.7 |  |  | $ | 462.3 |  |  | $ | 556.7 |
Contribution carryforwards |  |  | 10.4 |  |  |  | 7.0 |  |  |  | 0.4 |
Tax credit carryforwards |  |  | 4.6 |  |  |  | 3.4 |  |  |  | — |
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
|  | Spire |  |  | Spire Missouri |
|  | 2022 |  |  | 2021 |  |  | 2020 |  |  | 2022 |  |  | 2021 |  |  | 2020 |
Unrecognized tax benefits, beginning of year |  | $ | 16.4 |  |  | $ | 13.2 |  |  | $ | 10.7 |  |  | $ | 16.1 |  |  | $ | 13.0 |  |  | $ | 10.4 |
Increases related to tax positions taken in current year |  |  | 3.3 |  |  |  | 3.2 |  |  |  | 2.6 |  |  |  | 3.2 |  |  |  | 3.1 |  |  |  | 2.6 |
Reductions due to lapse of applicable statute of limitations |  |  | (0.1 | ) |  |  | — |  |  |  | (0.1 | ) |  |  | — |  |  |  | — |  |  |  | — |
Unrecognized tax benefits, end of year |  | $ | 19.6 |  |  | $ | 16.4 |  |  | $ | 13.2 |  |  | $ | 19.3 |  |  | $ | 16.1 |  |  | $ | 13.0 |

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