Regulatory Assets and Liabilities and Regulatory Matters (Tables)

3 Months Ended

Dec. 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 the accompanying condensed consolidated balance sheets:

	December 31, 2017		September 30, 2017		December 31, 2016
Regulatory assets:
Income taxes recoverable	$	126,509	$	121,421	$	117,777
Underfunded pension and postretirement plans	138,287		141,310		179,364
Environmental costs	60,760		61,566		61,437
Deferred fuel and power costs	108		7,685		—
Removal costs, net	31,426		30,996		27,062
Other	5,752		5,951		7,224
Total regulatory assets	$	362,842	$	368,929	$	392,864
Regulatory liabilities:
Postretirement benefits	$	17,315	$	17,493	$	17,259
Deferred fuel and power refunds	12,658		10,621		23,809
State tax benefits — distribution system repairs	19,101		18,430		15,579
Excess federal deferred income taxes (a)	303,901		—		—
Other	4,507		2,686		2,021
Total regulatory liabilities	$	357,482	$	49,230	$	58,668

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:

	December 31, 2017		September 30, 2017		December 31, 2016
Regulatory assets:
Income taxes recoverable	$	126,509	$	121,421	$	117,777
Underfunded pension and postretirement plans	138,287		141,310		179,364
Environmental costs	60,760		61,566		61,437
Deferred fuel and power costs	108		7,685		—
Removal costs, net	31,426		30,996		27,062
Other	5,752		5,951		7,224
Total regulatory assets	$	362,842	$	368,929	$	392,864
Regulatory liabilities:
Postretirement benefits	$	17,315	$	17,493	$	17,259
Deferred fuel and power refunds	12,658		10,621		23,809
State tax benefits — distribution system repairs	19,101		18,430		15,579
Excess federal deferred income taxes (a)	303,901		—		—
Other	4,507		2,686		2,021
Total regulatory liabilities	$	357,482	$	49,230	$	58,668