Regulatory Assets and Liabilities and Regulatory Matters (Tables)

9 Months Ended

Jun. 30, 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:

	June 30, 2019		September 30, 2018		June 30, 2018
Regulatory assets:
Income taxes recoverable	$	123,901	$	110,129	$	130,024
Underfunded pension and postretirement plans	81,791		87,106		132,239
Environmental costs	56,561		58,836		59,808
Removal costs, net	29,339		32,025		30,987
Other	9,085		12,906		7,003
Total regulatory assets	$	300,677	$	301,002	$	360,061
Regulatory liabilities:
Postretirement benefits	$	16,481	$	17,781	$	16,895
Deferred fuel and power refunds	12,416		36,723		44,500
State tax benefits — distribution system repairs	25,176		22,611		20,677
PAPUC temporary rates order	25,414		24,430		24,098
Excess federal deferred income taxes	282,735		285,221		301,151
Other	13,948		3,409		5,130
Total regulatory liabilities	$	376,170	$	390,175	$	412,451

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:

	June 30, 2019		September 30, 2018		June 30, 2018
Regulatory assets:
Income taxes recoverable	$	123,901	$	110,129	$	130,024
Underfunded pension and postretirement plans	81,791		87,106		132,239
Environmental costs	56,561		58,836		59,808
Removal costs, net	29,339		32,025		30,987
Other	9,085		12,906		7,003
Total regulatory assets	$	300,677	$	301,002	$	360,061
Regulatory liabilities:
Postretirement benefits	$	16,481	$	17,781	$	16,895
Deferred fuel and power refunds	12,416		36,723		44,500
State tax benefits — distribution system repairs	25,176		22,611		20,677
PAPUC temporary rates order	25,414		24,430		24,098
Excess federal deferred income taxes	282,735		285,221		301,151
Other	13,948		3,409		5,130
Total regulatory liabilities	$	376,170	$	390,175	$	412,451