Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2012

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Estimated Useful Lives of Assets

Depreciation is computed by the straight-line method over the estimated useful lives of the assets, as follows:

	Years
Land, improvements and buildings	15-25
Office furniture and equipment	3-7
Vehicles	3-5
Base gas	10
Plant equipment	3-20

Estimated Economic Lives of Identifiable Intangible Assets

The Company has recorded certain identifiable intangible assets, which are amortized on a straight-line basis over their estimated economic lives, as follows:

	Weighted-Average Life (years)
Customer accounts	19.5
Deferred financing costs	5.0

Estimated future amortization expense

Estimated amortization, including amortization of deferred financing costs reported as interest expense, for the next five years ending September 30, is as follows (in millions):

Year Ending September 30,
2013	$	3.1
2014	3.1
2015	3.1
2016	3.1
2017	2.1