Regulatory Assets and Liabilities and Regulatory Matters (Tables)

6 Months Ended

Mar. 31, 2016

Regulatory Assets and Liabilities Disclosure [Abstract]

Schedule of Regulatory Assets and Liabilities Associated with Gas Utility and Electric Utility

The following regulatory assets and liabilities associated with Gas Utility and Electric Utility are included in our accompanying Condensed Consolidated Balance Sheets:

	March 31, 2016		September 30, 2015		March 31, 2015
Regulatory assets:
Income taxes recoverable	$	118,160	$	115,946	$	111,441
Underfunded pension and postretirement plans	135,825		140,762		105,539
Environmental costs (a)	60,494		19,983		14,110
Removal costs, net	25,030		21,223		18,377
Other	8,703		6,294		3,103
Total regulatory assets	$	348,212	$	304,208	$	252,570
Regulatory liabilities:
Postretirement benefits	$	19,307	$	19,975	$	19,323
Deferred fuel and power refunds	30,838		36,638		40,542
State tax benefits — distribution system repairs	14,158		13,266		10,621
Other	2,500		1,125		2,099
Total regulatory liabilities (b)	$	66,803	$	71,004	$	72,585

(a) Environmental costs at March 31, 2016, include amounts probable of recovery recorded in conjunction with UGI Gas’ Consent Order and Agreement with the Pennsylvania Department of Environmental Protection (see Note 7).

(b) Regulatory liabilities, other than deferred fuel and power refunds, are recorded in other current and other noncurrent liabilities in the Condensed Consolidated Balance Sheets.