Significant Accounting Policies	9 Months Ended
Jun. 30, 2012
Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies Basis of Presentation. Our condensed consolidated financial statements include the accounts of UGI Utilities and its subsidiaries (collectively, “we” or “the Company”). We eliminate all significant intercompany accounts when we consolidate. The accompanying condensed consolidated financial statements are unaudited and have been prepared in accordance with the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). They include all adjustments that we consider necessary for a fair statement of the results for the interim periods presented. Such adjustments consisted only of normal recurring items unless otherwise disclosed. The September 30, 2011 condensed consolidated balance sheet data was derived from audited financial statements but do not include all disclosures required by accounting principles generally accepted in the United States of America (“GAAP”). These financial statements should be read in conjunction with the financial statements and related notes included in our Annual Report on Form 10-K for the year ended September 30, 2011 (“Company’s 2011 Annual Financial Statements and Notes”). Due to the seasonal nature of our businesses, the results of operations for interim periods are not necessarily indicative of the results to be expected for a full year. Comprehensive Income. Comprehensive income comprises net income and other comprehensive income (loss). Other comprehensive income (loss) principally reflects net gains (losses) on interest rate protection agreements qualifying as cash flow hedges and includes actuarial gains and losses on postretirement benefit plans, net of reclassifications to net income. Restricted Cash. Restricted cash represents those cash balances in our commodity futures and option brokerage accounts that are restricted from withdrawal. UGI Utilities enters into financial transactions to hedge its cost of gas sold to customers. These transactions were conducted pursuant to an approved risk management plan through an account held at MF Global Inc. ("MF Global"). On October 31, 2011, MF Global filed for Chapter 11 bankruptcy and, in conjunction with the automatic stay, the Chicago Mercantile Exchange froze all MF Global-related accounts. As a result of an emergency order entered by the bankruptcy court, the Company's customer segregated margin account and a portion of its cash was transferred to a new broker. The amount of cash currently frozen at MF Global is not material. At this time, the Company is unable to predict the ultimate impact of the bankruptcy. Income Taxes. As a result of the completion of the audit of the UGI 2009 federal income tax return, the Company adjusted its unrecognized tax benefits which reduced income tax expense and increased net income by $204 for the nine months ended June 30, 2012. Reclassifications. Removal costs of depreciable plant and equipment, net of salvage, have been reclassified from accumulated depreciation to regulatory assets on the June 30, 2011 Condensed Consolidated Balance Sheet to conform to the current-period presentation. Use of Estimates. The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses and costs. These estimates are based on management’s knowledge of current events, historical experience and various other assumptions that are believed to be reasonable under the circumstances. Accordingly, actual results may be different from these estimates and assumptions.

Significant Accounting Policies

Basis of Presentation. Our condensed consolidated financial statements include the accounts of UGI Utilities and its subsidiaries (collectively, “we” or “the Company”). We eliminate all significant intercompany accounts when we consolidate.

The accompanying condensed consolidated financial statements are unaudited and have been prepared in accordance with the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). They include all adjustments that we consider necessary for a fair statement of the results for the interim periods presented. Such adjustments consisted only of normal recurring items unless otherwise disclosed. The September 30, 2011 condensed consolidated balance sheet data was derived from audited financial statements but do not include all disclosures required by accounting principles generally accepted in the United States of America (“GAAP”). These financial statements should be read in conjunction with the financial statements and related notes included in our Annual Report on Form 10-K for the year ended September 30, 2011 (“Company’s 2011 Annual Financial Statements and Notes”). Due to the seasonal nature of our businesses, the results of operations for interim periods are not necessarily indicative of the results to be expected for a full year.

Comprehensive Income. Comprehensive income comprises net income and other comprehensive income (loss). Other comprehensive income (loss) principally reflects net gains (losses) on interest rate protection agreements qualifying as cash flow hedges and includes actuarial gains and losses on postretirement benefit plans, net of reclassifications to net income.

Restricted Cash. Restricted cash represents those cash balances in our commodity futures and option brokerage accounts that are restricted from withdrawal.

UGI Utilities enters into financial transactions to hedge its cost of gas sold to customers. These transactions were conducted pursuant to an approved risk management plan through an account held at MF Global Inc. ("MF Global"). On October 31, 2011, MF Global filed for Chapter 11 bankruptcy and, in conjunction with the automatic stay, the Chicago Mercantile Exchange froze all MF Global-related accounts. As a result of an emergency order entered by the bankruptcy court, the Company's customer segregated margin account and a portion of its cash was transferred to a new broker. The amount of cash currently frozen at MF Global is not material. At this time, the Company is unable to predict the ultimate impact of the bankruptcy.

Income Taxes. As a result of the completion of the audit of the UGI 2009 federal income tax return, the Company adjusted its unrecognized tax benefits which reduced income tax expense and increased net income by $204 for the nine months ended June 30, 2012.

Reclassifications. Removal costs of depreciable plant and equipment, net of salvage, have been reclassified from accumulated depreciation to regulatory assets on the June 30, 2011 Condensed Consolidated Balance Sheet to conform to the current-period presentation.

Use of Estimates. The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses and costs. These estimates are based on management’s knowledge of current events, historical experience and various other assumptions that are believed to be reasonable under the circumstances. Accordingly, actual results may be different from these estimates and assumptions.