Utility Regulatory Assets and Liabilities and Regulatory Matters (Tables)

12 Months Ended

Sep. 30, 2017

Regulated Operations [Abstract]

Schedule of Regulatory Assets

The following regulatory assets and liabilities associated with UGI Utilities are included in our Consolidated Balance Sheets at September 30:

	2017		2016
Regulatory assets:
Income taxes recoverable	$	121.4	$	115.7
Underfunded pension and postretirement plans	141.3		183.1
Environmental costs	61.6		59.4
Deferred fuel and power costs	7.7		0.2
Removal costs, net	31.0		27.9
Other	5.9		8.8
Total regulatory assets	$	368.9	$	395.1
Regulatory liabilities (a):
Postretirement benefit overcollections	$	17.5	$	17.5
Deferred fuel and power refunds	10.6		22.3
State income tax benefits — distribution system repairs	18.4		15.1
Other	2.7		0.7
Total regulatory liabilities	$	49.2	$	55.6

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

Schedule of Regulatory Liabilities

The following regulatory assets and liabilities associated with UGI Utilities are included in our Consolidated Balance Sheets at September 30:

	2017		2016
Regulatory assets:
Income taxes recoverable	$	121.4	$	115.7
Underfunded pension and postretirement plans	141.3		183.1
Environmental costs	61.6		59.4
Deferred fuel and power costs	7.7		0.2
Removal costs, net	31.0		27.9
Other	5.9		8.8
Total regulatory assets	$	368.9	$	395.1
Regulatory liabilities (a):
Postretirement benefit overcollections	$	17.5	$	17.5
Deferred fuel and power refunds	10.6		22.3
State income tax benefits — distribution system repairs	18.4		15.1
Other	2.7		0.7
Total regulatory liabilities	$	49.2	$	55.6

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