Regulatory Assets and Liabilities and Regulatory Matters (Tables)

6 Months Ended

Mar. 31, 2019

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 on the Condensed Consolidated Balance Sheets:

	March 31, 2019		September 30, 2018		March 31, 2018
Regulatory assets:
Income taxes recoverable	$	120,279	$	110,129	$	128,267
Underfunded pension and postretirement plans	83,563		87,106		135,263
Environmental costs	58,758		58,836		59,788
Removal costs, net	30,055		32,025		30,478
Other	6,714		12,906		7,842
Total regulatory assets	$	299,369	$	301,002	$	361,638
Regulatory liabilities:
Postretirement benefits	$	16,914	$	17,781	$	17,105
Deferred fuel and power refunds	17,731		36,723		35,278
State tax benefits — distribution system repairs	24,294		22,611		19,888
PAPUC temporary rates order	25,098		24,430		—
Excess federal deferred income taxes	276,659		285,221		301,151
Other	18,828		3,409		7,299
Total regulatory liabilities	$	379,524	$	390,175	$	380,721

Schedule of Regulatory Liabilities Associated with Gas Utility and Electric Utility

The following regulatory assets and liabilities associated with UGI Utilities are included on the Condensed Consolidated Balance Sheets:

	March 31, 2019		September 30, 2018		March 31, 2018
Regulatory assets:
Income taxes recoverable	$	120,279	$	110,129	$	128,267
Underfunded pension and postretirement plans	83,563		87,106		135,263
Environmental costs	58,758		58,836		59,788
Removal costs, net	30,055		32,025		30,478
Other	6,714		12,906		7,842
Total regulatory assets	$	299,369	$	301,002	$	361,638
Regulatory liabilities:
Postretirement benefits	$	16,914	$	17,781	$	17,105
Deferred fuel and power refunds	17,731		36,723		35,278
State tax benefits — distribution system repairs	24,294		22,611		19,888
PAPUC temporary rates order	25,098		24,430		—
Excess federal deferred income taxes	276,659		285,221		301,151
Other	18,828		3,409		7,299
Total regulatory liabilities	$	379,524	$	390,175	$	380,721