Regulatory Assets and Liabilities and Regulatory Matters (Tables)

9 Months Ended

Jun. 30, 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 the accompanying Condensed Consolidated Balance Sheets:

	June 30, 2017		September 30, 2016		June 30, 2016
Regulatory assets:
Income taxes recoverable	$	122,733	$	115,643	$	119,604
Underfunded pension and postretirement plans	171,833		183,129		133,356
Environmental costs	61,616		59,397		60,716
Deferred fuel and power costs	7,024		151		—
Removal costs, net	29,405		27,956		22,444
Other	6,136		8,865		9,180
Total regulatory assets	$	398,747	$	395,141	$	345,300
Regulatory liabilities:
Postretirement benefits	$	16,715	$	17,519	$	19,671
Deferred fuel and power refunds	12,587		22,299		34,432
State tax benefits — distribution system repairs	16,662		15,086		14,604
Other	2,706		665		1,149
Total regulatory liabilities (a)	$	48,670	$	55,569	$	69,856

(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 the accompanying Condensed Consolidated Balance Sheets:

	June 30, 2017		September 30, 2016		June 30, 2016
Regulatory assets:
Income taxes recoverable	$	122,733	$	115,643	$	119,604
Underfunded pension and postretirement plans	171,833		183,129		133,356
Environmental costs	61,616		59,397		60,716
Deferred fuel and power costs	7,024		151		—
Removal costs, net	29,405		27,956		22,444
Other	6,136		8,865		9,180
Total regulatory assets	$	398,747	$	395,141	$	345,300
Regulatory liabilities:
Postretirement benefits	$	16,715	$	17,519	$	19,671
Deferred fuel and power refunds	12,587		22,299		34,432
State tax benefits — distribution system repairs	16,662		15,086		14,604
Other	2,706		665		1,149
Total regulatory liabilities (a)	$	48,670	$	55,569	$	69,856

(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.