Utility Regulatory Assets and Liabilities and Regulatory Matters (Tables)

3 Months Ended

Dec. 31, 2016

Regulated Operations [Abstract]

Schedule of Regulatory Assets

The following regulatory assets and liabilities associated with Gas Utility and Electric Utility are included in our accompanying Condensed Consolidated Balance Sheets:

	December 31, 2016		September 30, 2016		December 31, 2015
Regulatory assets:
Income taxes recoverable	$	117.8	$	115.7	$	117.4
Underfunded pension and postretirement plans	179.4		183.1		138.3
Environmental costs	61.4		59.4		17.6
Removal costs, net	27.1		27.9		22.3
Other	7.2		9.0		6.2
Total regulatory assets	$	392.9	$	395.1	$	301.8
Regulatory liabilities (a):
Postretirement benefits	$	17.3	$	17.5	$	20.3
Deferred fuel and power refunds	23.8		22.3		28.1
State tax benefits—distribution system repairs	15.6		15.1		13.7
Other	2.0		0.7		1.1
Total regulatory liabilities	$	58.7	$	55.6	$	63.2

(a) Regulatory liabilities are recorded in “other current liabilities” and “other noncurrent liabilities” on the Condensed Consolidated Balance Sheets.

Schedule of Regulatory Liabilities

The following regulatory assets and liabilities associated with Gas Utility and Electric Utility are included in our accompanying Condensed Consolidated Balance Sheets:

	December 31, 2016		September 30, 2016		December 31, 2015
Regulatory assets:
Income taxes recoverable	$	117.8	$	115.7	$	117.4
Underfunded pension and postretirement plans	179.4		183.1		138.3
Environmental costs	61.4		59.4		17.6
Removal costs, net	27.1		27.9		22.3
Other	7.2		9.0		6.2
Total regulatory assets	$	392.9	$	395.1	$	301.8
Regulatory liabilities (a):
Postretirement benefits	$	17.3	$	17.5	$	20.3
Deferred fuel and power refunds	23.8		22.3		28.1
State tax benefits—distribution system repairs	15.6		15.1		13.7
Other	2.0		0.7		1.1
Total regulatory liabilities	$	58.7	$	55.6	$	63.2

(a) Regulatory liabilities are recorded in “other current liabilities” and “other noncurrent liabilities” on the Condensed Consolidated Balance Sheets.