Regulatory Assets and Liabilities and Regulatory Matters (Tables)

12 Months Ended

Sep. 30, 2016

Regulated Operations [Abstract]

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

The following regulatory assets and liabilities associated with Utilities are included in our accompanying Consolidated Balance Sheets at September 30:

	2016		2015
Regulatory assets:
Income taxes recoverable	$	115,643	$	115,946
Underfunded pension and postretirement plans	183,129		140,762
Environmental costs (a)	59,397		19,983
Removal costs, net	27,956		21,223
Other	9,016		6,294
Total regulatory assets	$	395,141	$	304,208
Regulatory liabilities (b):
Postretirement benefits overcollections	$	17,519	$	19,975
Deferred fuel and power refunds	22,299		36,638
State income tax benefits — distribution system repairs	15,086		13,266
Other	665		1,125
Total regulatory liabilities	$	55,569	$	71,004

(a) Balance at September 30, 2016, includes amounts associated with UGI Gas’ Consent Order and Agreement with the Pennsylvania Department of Environmental Protection (see Note 12).

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