Regulatory Assets and Liabilities and Regulatory Matters (Tables)

6 Months Ended

Mar. 31, 2018

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:

	March 31, 2018		September 30, 2017		March 31, 2017
Regulatory assets:
Income taxes recoverable	$	128,267	$	121,421	$	120,255
Underfunded pension and postretirement plans	135,263		141,310		175,598
Environmental costs	59,788		61,566		62,209
Deferred fuel and power costs	738		7,685		1,262
Removal costs, net	30,478		30,996		28,840
Other	7,104		5,951		6,553
Total regulatory assets	$	361,638	$	368,929	$	394,717
Regulatory liabilities:
Postretirement benefits	$	17,105	$	17,493	$	16,974
Deferred fuel and power refunds	35,278		10,621		13,791
State tax benefits — distribution system repairs	19,888		18,430		16,145
Excess federal deferred income taxes (a)	301,151		—		—
Other	7,299		2,686		3,548
Total regulatory liabilities	$	380,721	$	49,230	$	50,458

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:

	March 31, 2018		September 30, 2017		March 31, 2017
Regulatory assets:
Income taxes recoverable	$	128,267	$	121,421	$	120,255
Underfunded pension and postretirement plans	135,263		141,310		175,598
Environmental costs	59,788		61,566		62,209
Deferred fuel and power costs	738		7,685		1,262
Removal costs, net	30,478		30,996		28,840
Other	7,104		5,951		6,553
Total regulatory assets	$	361,638	$	368,929	$	394,717
Regulatory liabilities:
Postretirement benefits	$	17,105	$	17,493	$	16,974
Deferred fuel and power refunds	35,278		10,621		13,791
State tax benefits — distribution system repairs	19,888		18,430		16,145
Excess federal deferred income taxes (a)	301,151		—		—
Other	7,299		2,686		3,548
Total regulatory liabilities	$	380,721	$	49,230	$	50,458