Summary of Significant Accounting Policies (Table)

12 Months Ended

Sep. 30, 2017

Significant regulatory assets and liabilities as of September 30, 2017 and 2016 included the following:



	September 30
	2017		2016
	(In thousands)
Regulatory assets:
Pension and postretirement benefit costs⁽¹⁾	$	26,826	$	132,348
Infrastructure mechanisms⁽²⁾	46,437		42,719
Deferred gas costs	65,714		45,184
Recoverable loss on reacquired debt	11,208		13,761
Deferred pipeline record collection costs	11,692		7,336
APT annual adjustment mechanism	2,160		7,171
Rate case costs	2,629		1,539
Other	10,132		13,565
	$	176,798	$	263,623
Regulatory liabilities:
Regulatory cost of removal obligation	$	521,330	$	476,891
Deferred gas costs	15,559		20,180
Asset retirement obligation	12,827		13,404
Other	5,941		4,250
	$	555,657	$	514,725

^[1],[2]

[1]	Includes $9.4 million and $12.4 million of pension and postretirement expense deferred pursuant to regulatory authorization.
[2]	Infrastructure mechanisms in Texas and Louisiana allow for the deferral of all eligible expenses associated with capital expenditures incurred pursuant to these rules, including the recording of interest on the deferred expenses until the next rate proceeding (rate case or annual rate filing), at which time investment and costs would be recovered through base rates.