Partnership Acquisition of Heritage Propane (Tables)

9 Months Ended

Jun. 30, 2012

Business Combinations [Abstract]

Assets acquired and liabilities assumed based upon their estimated fair values at the date of acquisition

The preliminary purchase price allocation is as follows:

Assets acquired:
Current assets	$	280.3
Property, plant & equipment	890.5
Customer relationships (estimated useful life of 15 years)	418.9
Trademarks and tradenames	144.2
Goodwill	1,167.5
Other assets	10.4
Total assets acquired	$	2,911.8
Liabilities assumed:
Current liabilities	$	(223.5	)
Long-term debt	(61.6		)
Other noncurrent liabilities	(21.9		)
Total liabilities assumed	$	(307.0	)
Total	$	2,604.8

Partnership's unaudited consolidated results of operations

The following presents unaudited pro forma income statement and earnings per share data as if the Heritage Acquisition had occurred on October 1, 2010:

	Three Months Ended June 30,						Nine Months Ended June 30,
	2012 (As Reported)			2011			2012		2011
Revenues	$	1,277.2		$	1,335.6		$	5,885.2	$	6,257.8
Net (loss) income attributable to UGI Corporation	$	(6.3	)	$	(14.0	)	$	211.4	$	253.9
(Loss) earnings per common share attributable to UGI Corporation stockholders:
Basic	$	(0.06	)	$	(0.12	)	$	1.88	$	2.28
Diluted	$	(0.06	)	$	(0.12	)	$	1.87	$	2.25