Regulatory Assets and Liabilities and Regulatory Matters (Tables)

9 Months Ended

Jun. 30, 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:

	June 30, 2016		September 30, 2015		June 30, 2015
Regulatory assets:
Income taxes recoverable	$	119,604	$	115,946	$	111,807
Underfunded pension and postretirement plans	133,356		140,762		103,250
Environmental costs (a)	60,716		19,983		14,441
Removal costs, net	22,444		21,223		19,635
Other	9,180		6,294		5,109
Total regulatory assets	$	345,300	$	304,208	$	254,242
Regulatory liabilities:
Postretirement benefits	$	19,671	$	19,975	$	19,687
Deferred fuel and power refunds	34,432		36,638		45,564
State tax benefits — distribution system repairs	14,604		13,266		10,894
Other	1,149		1,125		1,377
Total regulatory liabilities (b)	$	69,856	$	71,004	$	77,522

(a) Environmental costs at June 30, 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.