Valuation and Qualifying Accounts

12 Months Ended

Sep. 30, 2017

Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

UGI CORPORATION AND SUBSIDIARIES

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

(Millions of dollars)

	Balance at beginning of year		Charged (credited) to costs and expenses			Other				Balance at end of year
Year Ended September 30, 2017
Reserves deducted from assets in the consolidated balance sheet:
Allowance for doubtful accounts	$	27.3	$	30.7		$	(31.1	)	(1)	$	26.9
Other reserves:
Deferred tax assets valuation allowance	$	114.3	$	(7.6	)	$	0.4		(3)	$	107.1
Year Ended September 30, 2016
Reserves deducted from assets in the consolidated balance sheet:
Allowance for doubtful accounts	$	29.7	$	21.7		$	(24.1	)	(1)	$	27.3
Other reserves:
Deferred tax assets valuation allowance	$	131.3	$	(5.8	)	$	(8.8	)	(3)	$	114.3
						(2.4		)	(4)
Year Ended September 30, 2015
Reserves deducted from assets in the consolidated balance sheet:
Allowance for doubtful accounts	$	39.1	$	31.6		$	(39.6	)	(1)	$	29.7
						(1.4		)	(2)
Other reserves:
Deferred tax assets valuation allowance	$	59.2	$	5.1		$	66.1		(3)	$	131.3
						(2.6		)	(4)
						3.5			(5)

(1) Uncollectible accounts written off, net of recoveries.

(2) Effects of currency exchange.

(3) Foreign tax credit valuation allowance adjustment.

(4) Decrease in unusable foreign operating loss carryforwards.

(5) Acquisitions