Unaudited Financial Information (Table)

6 Months Ended

Mar. 31, 2015

Significant regulatory assets and liabilities as of March 31, 2015 and September 30, 2014 included the following:



	March 31, 2015		September 30, 2014
	(In thousands)
Regulatory assets:
Pension and postretirement benefit costs⁽¹⁾	$	153,381	$	162,777
Merger and integration costs, net	4,461		4,730
Deferred gas costs	2,577		20,069
Rate case costs	1,114		3,757
Infrastructure Mechanisms⁽²⁾	45,339		26,948
APT annual adjustment mechanism	—		8,479
Recoverable loss on reacquired debt	17,598		18,877
Other	6,528		4,672
	$	230,998	$	250,309
Regulatory liabilities:
Deferred gas costs	$	135,069	$	35,063
Deferred franchise fees	8,175		5,268
Regulatory cost of removal obligation	489,166		490,448
APT annual adjustment mechanism	1,072		—
Other	13,301		14,980
	$	646,783	$	545,759


⁽¹⁾	Includes $16.4 million and $18.8 million of pension and postretirement expense deferred pursuant to regulatory authorization.


⁽²⁾	Infrastructure mechanisms are regulatory rules in Texas and Louisiana that allow for the deferral of all expenses associated with capital expenditures incurred pursuant to these rules, including the recording of interest until the next rate proceeding (rate case or annual rate filing), at which time investment and costs would be recovered through base rates.