Note 5 - Regulatory Matters (Tables)

6 Months Ended

Mar. 31, 2023

Notes Tables

Schedule of Regulatory Assets and Liabilities [Table Text Block]

	March 31,		September 30,		March 31,
Spire	2023		2022		2022
Regulatory Assets:
Current:
Unamortized purchased gas adjustments	$	115.3	$	322.2	$	146.6
Other		27.7		33.2		17.4
Total Current Regulatory Assets		143.0		355.4		164.0
Noncurrent:
Pension and postretirement benefit costs		273.1		294.5		314.8
Cost of removal		516.4		493.7		456.3
Future income taxes due from customers		139.3		137.8		138.0
Energy efficiency		59.4		57.2		53.1
Unamortized purchased gas adjustments		181.3		—		35.2
Other		147.2		129.2		109.4
Total Noncurrent Regulatory Assets		1,316.7		1,112.4		1,106.8
Total Regulatory Assets	$	1,459.7	$	1,467.8	$	1,270.8
Regulatory Liabilities:
Current:
Other	$	5.3	$	3.7	$	3.2
Total Current Regulatory Liabilities		5.3		3.7		3.2
Noncurrent:
Deferred taxes due to customers		135.8		145.3		152.1
Pension and postretirement benefit costs		161.0		172.6		179.4
Accrued cost of removal		34.6		32.9		38.3
Unamortized purchased gas adjustments		—		53.0		17.1
Other		28.9		14.4		13.5
Total Noncurrent Regulatory Liabilities		360.3		418.2		400.4
Total Regulatory Liabilities	$	365.6	$	421.9	$	403.6

	March 31,		September 30,		March 31,
Spire Missouri	2023		2022		2022
Regulatory Assets:
Current:
Unamortized purchased gas adjustments	$	58.7	$	275.1	$	112.5
Other		4.0		13.0		0.2
Total Current Regulatory Assets		62.7		288.1		112.7
Noncurrent:
Future income taxes due from customers		130.9		129.2		129.3
Pension and postretirement benefit costs		195.5		222.9		227.5
Energy efficiency		59.4		57.2		53.1
Unamortized purchased gas adjustments		181.3		—		35.2
Cost of removal		24.2		25.2		34.9
Other		130.7		113.1		92.7
Total Noncurrent Regulatory Assets		722.0		547.6		572.7
Total Regulatory Assets	$	784.7	$	835.7	$	685.4
Regulatory Liabilities:
Noncurrent:
Deferred taxes due to customers	$	121.3	$	127.9	$	134.7
Pension and postretirement benefit costs		132.7		143.6		148.3
Accrued cost of removal		—		—		5.7
Unamortized purchased gas adjustments		—		53.0		17.1
Other		22.9		7.3		7.9
Total Noncurrent Regulatory Liabilities		276.9		331.8		313.7
Total Regulatory Liabilities	$	276.9	$	331.8	$	313.7

	March 31,		September 30,		March 31,
Spire Alabama	2023		2022		2022
Regulatory Assets:
Current:
Unamortized purchased gas adjustments	$	53.6	$	43.8	$	31.0
Other		11.2		13.1		10.0
Total Current Regulatory Assets		64.8		56.9		41.0
Noncurrent:
Future income taxes due from customers		2.0		2.2		2.2
Pension and postretirement benefit costs		73.1		66.5		82.0
Cost of removal		492.2		468.5		421.4
Other		1.0		1.0		1.1
Total Noncurrent Regulatory Assets		568.3		538.2		506.7
Total Regulatory Assets	$	633.1	$	595.1	$	547.7
Regulatory Liabilities:
Noncurrent:
Pension and postretirement benefit costs	$	18.0	$	19.4	$	21.1
Other		3.5		3.6		3.6
Total Noncurrent Regulatory Liabilities		21.5		23.0		24.7
Total Regulatory Liabilities	$	21.5	$	23.0	$	24.7

Schedule of Regulatory Assets Not Earning Return [Table Text Block]

	March 31,		September 30,		March 31,
	2023		2022		2022
Spire
Pension and postretirement benefit costs	$	127.8	$	152.9	$	152.0
Future income taxes due from customers		137.2		135.6		135.7
Unamortized purchased gas adjustments		240.0		275.1		147.7
Other		102.4		122.7		120.2
Total Regulatory Assets Not Earning a Return	$	607.4	$	686.3	$	555.6
Spire Missouri
Pension and postretirement benefit costs	$	127.8	$	152.9	$	152.0
Future income taxes due from customers		130.9		129.2		129.3
Unamortized purchased gas adjustments		240.0		275.1		147.7
Other		102.4		122.7		120.2
Total Regulatory Assets Not Earning a Return	$	601.1	$	679.9	$	549.2