Regulatory Assets and Liabilities and Regulatory Matters (Tables)

6 Months Ended

Mar. 31, 2017

Regulatory Assets and Liabilities Disclosure [Abstract]

Schedule of Regulatory Assets Associated with Gas Utility and Electric Utility

The following regulatory assets and liabilities associated with UGI Utilities are included in our accompanying Condensed Consolidated Balance Sheets:

	March 31, 2017		September 30, 2016		March 31, 2016
Regulatory assets:
Income taxes recoverable	$	120,255	$	115,643	$	118,160
Underfunded pension and postretirement plans	175,598		183,129		135,825
Environmental costs	62,209		59,397		60,494
Deferred fuel and power costs	1,262		151		—
Removal costs, net	28,840		27,956		25,030
Other	6,553		8,865		8,703
Total regulatory assets	$	394,717	$	395,141	$	348,212
Regulatory liabilities:
Postretirement benefits	$	16,974	$	17,519	$	19,307
Deferred fuel and power refunds	13,791		22,299		30,838
State tax benefits — distribution system repairs	16,145		15,086		14,158
Other	3,548		665		2,500
Total regulatory liabilities (a)	$	50,458	$	55,569	$	66,803

(a) Regulatory liabilities, other than deferred fuel and power refunds, are recorded in “Other current liabilities” and “Other noncurrent liabilities” on the Condensed Consolidated Balance Sheets.

Schedule of Regulatory Liabilities Associated with Gas Utility and Electric Utility

The following regulatory assets and liabilities associated with UGI Utilities are included in our accompanying Condensed Consolidated Balance Sheets:

	March 31, 2017		September 30, 2016		March 31, 2016
Regulatory assets:
Income taxes recoverable	$	120,255	$	115,643	$	118,160
Underfunded pension and postretirement plans	175,598		183,129		135,825
Environmental costs	62,209		59,397		60,494
Deferred fuel and power costs	1,262		151		—
Removal costs, net	28,840		27,956		25,030
Other	6,553		8,865		8,703
Total regulatory assets	$	394,717	$	395,141	$	348,212
Regulatory liabilities:
Postretirement benefits	$	16,974	$	17,519	$	19,307
Deferred fuel and power refunds	13,791		22,299		30,838
State tax benefits — distribution system repairs	16,145		15,086		14,158
Other	3,548		665		2,500
Total regulatory liabilities (a)	$	50,458	$	55,569	$	66,803

(a) Regulatory liabilities, other than deferred fuel and power refunds, are recorded in “Other current liabilities” and “Other noncurrent liabilities” on the Condensed Consolidated Balance Sheets.