Regulatory Assets and Liabilities and Regulatory Matters (Tables)

9 Months Ended

Jun. 30, 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 our accompanying condensed consolidated balance sheets:

	June 30, 2018		September 30, 2017		June 30, 2017
Regulatory assets:
Income taxes recoverable	$	130,024	$	121,421	$	122,733
Underfunded pension and postretirement plans	132,239		141,310		171,833
Environmental costs	59,808		61,566		61,616
Deferred fuel and power costs	190		7,685		7,024
Removal costs, net	30,987		30,996		29,405
Other	6,813		5,951		6,136
Total regulatory assets	$	360,061	$	368,929	$	398,747
Regulatory liabilities:
Postretirement benefits	$	16,895	$	17,493	$	16,715
Deferred fuel and power refunds	44,500		10,621		12,587
State tax benefits — distribution system repairs	20,677		18,430		16,662
PUC Temporary Rates Order (a)	24,098		—		—
Excess federal deferred income taxes (b)	301,151		—		—
Other	5,130		2,686		2,706
Total regulatory liabilities	$	412,451	$	49,230	$	48,670

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:

	June 30, 2018		September 30, 2017		June 30, 2017
Regulatory assets:
Income taxes recoverable	$	130,024	$	121,421	$	122,733
Underfunded pension and postretirement plans	132,239		141,310		171,833
Environmental costs	59,808		61,566		61,616
Deferred fuel and power costs	190		7,685		7,024
Removal costs, net	30,987		30,996		29,405
Other	6,813		5,951		6,136
Total regulatory assets	$	360,061	$	368,929	$	398,747
Regulatory liabilities:
Postretirement benefits	$	16,895	$	17,493	$	16,715
Deferred fuel and power refunds	44,500		10,621		12,587
State tax benefits — distribution system repairs	20,677		18,430		16,662
PUC Temporary Rates Order (a)	24,098		—		—
Excess federal deferred income taxes (b)	301,151		—		—
Other	5,130		2,686		2,706
Total regulatory liabilities	$	412,451	$	49,230	$	48,670