Revisions of Condensed Consolidated Financial Statements (Tables)

3 Months Ended

Dec. 31, 2013

Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]

	December 31, 2012
	As Previously Reported			Adjustment			As Revised
Assets:
Accounts receivable	$	999.2		$	(9.9	)	$	989.3
Deferred income taxes	$	57.6		$	(20.7	)	$	36.9
Prepaid expenses and other current assets	$	57.5		$	0.8		$	58.3
Property, plant and equipment	$	4,270.8		$	0.6		$	4,271.4
Liabilities and equity:
Accounts payable	$	580.7		$	(1.4	)	$	579.3
Other current liabilities	$	616.8		$	(2.2	)	$	614.6
Deferred income taxes	$	946.1		$	(23.1	)	$	923.0
Other noncurrent liabilities	$	629.8		$	4.2		$	634.0
Retained earnings	$	1,238.1		$	(10.2	)	$	1,227.9
Accumulated other comprehensive loss	$	(43.7	)	$	6.4		$	(37.3	)
Noncontrolling interests	$	1,110.5		$	(2.9	)	$	1,107.6

Condensed Consolidated Statement of Income

	For the three months ended December 31, 2012
	As Previously Reported			Adjustment			As Revised
Revenues	$	2,023.2		$	(4.5	)	$	2,018.7
Cost of sales	$	1,218.8		$	(3.3	)	$	1,215.5
Depreciation	$	71.8		$	0.7		$	72.5
Operating income	$	296.1		$	(1.9	)	$	294.2
Interest expense	$	(60.3	)	$	(1.2	)	$	(61.5	)
Income before income taxes	$	235.8		$	(3.1	)	$	232.7
Income taxes	$	(65.1	)	$	0.2		$	(64.9	)
Net income	$	170.7		$	(2.9	)	$	167.8
Deduct net income attributable to noncontrolling interests	$	(68.1	)	$	2.8		$	(65.3	)
Net income attributable to UGI Corporation	$	102.6		$	(0.1	)	$	102.5
Basic earnings per common share	$	0.91					$	0.91
Diluted earnings per common share	$	0.90					$	0.90

Condensed Consolidated Statement of Comprehensive Income

	For the three months ended December 31, 2012
	As Previously Reported			Adjustment			As Revised
Net income	$	170.7		$	(2.9	)	$	167.8
Net losses on derivative instruments	$	(9.3	)	$	4.0		$	(5.3	)
Reclassifications of net losses on derivative instruments	$	21.8		$	(4.4	)	$	17.4
Other comprehensive income	$	28.9		$	(0.4	)	$	28.5
Comprehensive income	$	199.6		$	(3.3	)	$	196.3
Deduct comprehensive income attributable to noncontrolling interests	$	(78.7	)	$	2.8		$	(75.9	)
Comprehensive income attributable to UGI Corporation	$	120.9		$	(0.5	)	$	120.4

Condensed Consolidated Statements of Cash Flows

	For the three months ended December 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	As Previously Reported			Adjustment			As Revised
Net income	$	170.7		$	(2.9	)	$	167.8
Depreciation and amortization	$	87.1		$	0.7		$	87.8
Net change in realized gains and losses deferred as cash flow hedges	$	1.9		$	(1.9	)	$	—
Unrealized gains on derivative instruments	$	—		$	1.9		$	1.9
Other, net	$	(3.8	)	$	2.2		$	(1.6	)

Condensed Consolidated Statements of Changes in Equity

	For the three months ended December 31, 2012
	As Previously Reported			Adjustment			As Revised
Retained earnings	$	1,238.1		$	(10.2	)	$	1,227.9
Accumulated other comprehensive loss	$	(43.7	)	$	6.4		$	(37.3	)
Noncontrolling interests	$	1,110.5		$	(2.9	)	$	1,107.6