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Segment Information (Tables)
 3 Months Ended
Dec. 31, 2019
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended December 31, 2019
 
Total
 
Eliminations
 
AmeriGas
Propane
 
UGI International
 
Midstream & Marketing
 
UGI
Utilities
 
Corporate
& Other (a)
Revenues from external customers
 
$
2,006.6

 
$
—

 
$
730.4

 
$
651.4

 
$
308.3

 
$
314.6

 
$
1.9

Intersegment revenues
 
$
—

 
$
(79.7
)
(b)
$
—

 
$
—

 
$
64.2

 
$
14.7

 
$
0.8

Cost of sales
 
$
1,008.0

 
$
(79.1
)
(b)
$
289.2

 
$
368.4

 
$
264.2

 
$
151.6

 
$
13.7

Operating income (loss)
 
$
377.2

 
$
0.3

 
$
165.3

 
$
95.8

(c)
$
55.1

 
$
91.8

 
$
(31.1
)
Income from equity investees
 
6.5

 
—

 
—

 
—

 
6.5

(d)
—

 
—

Other non-operating (expense) income, net
 
(11.5
)
 
—

 
—

 
4.4

 
—

 
(0.2
)
 
(15.7
)
Earnings (loss) before interest expense and income taxes
 
372.2

 
0.3

 
165.3

 
100.2

 
61.6

 
91.6

 
(46.8
)
Interest expense
 
(84.1
)
 
—

 
(42.5
)
 
(7.6
)
 
(11.5
)
 
(13.6
)
 
(8.9
)
Income (loss) before income taxes
 
$
288.1

 
$
0.3

 
$
122.8

 
$
92.6

 
$
50.1

 
$
78.0

 
$
(55.7
)
Depreciation and amortization
 
$
119.4

 
$
—

 
$
43.9

 
$
31.2

 
$
18.4

 
$
25.7

 
$
0.2

Capital expenditures (including the effects of accruals)
 
$
151.8

 
$
—

 
$
38.5

 
$
20.3

 
$
22.5

 
$
70.5

 
$
—

As of December 31, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total assets
 
$
14,285.7

 
$
(365.5
)
 
$
4,609.4

 
$
3,243.3

 
$
2,859.6

 
$
3,710.9

 
$
228.0

Short-term borrowings
 
$
869.7

 
$
—

 
$
321.0

 
$
181.3

 
$
88.4

 
$
279.0

 
$
—

Goodwill
 
$
3,482.9

 
$
—

 
$
2,003.0

 
$
956.8

 
$
341.0

 
$
182.1

 
$
—

Three Months Ended December 31, 2018 (e)
 
Total
 
Eliminations
 
AmeriGas
Propane
 
UGI International
 
Midstream & Marketing
 
UGI
Utilities
 
Corporate
& Other (a)
Revenues from external customers
 
$
2,200.2

 
$
—

 
$
820.2

 
$
710.7

 
$
372.5

 
$
299.1

 
$
(2.3
)
Intersegment revenues
 
$
—

 
$
(111.6
)
(b)
$
—

 
$
—

 
$
86.9

 
$
23.6

 
$
1.1

Cost of sales
 
$
1,425.0

 
$
(110.8
)
(b)
$
378.5

 
$
448.6

 
$
377.5

 
$
159.5

 
$
171.7

Operating income (loss)
 
$
167.7

 
$
0.4

 
$
166.6

 
$
58.3

 
$
41.1

 
$
77.0

 
$
(175.7
)
Income from equity investees
 
1.5

 
—

 
—

 
—

 
1.5

(d)
—

 
—

Loss on extinguishments of debt
 
(6.1
)
 
—

 
—

 
—

 
—

 
—

 
(6.1
)
Other non-operating income, net
 
9.0

 
—

 
—

 
0.7

 
—

 
0.4

 
7.9

Earnings (loss) before interest expense and income taxes
 
172.1

 
0.4

 
166.6

 
59.0

 
42.6

 
77.4

 
(173.9
)
Interest expense
 
(60.2
)
 
—

 
(42.4
)
 
(5.4
)
 
(0.5
)
 
(11.7
)
 
(0.2
)
Income (loss) before income taxes
 
$
111.9

 
$
0.4

 
$
124.2

 
$
53.6

 
$
42.1

 
$
65.7

 
$
(174.1
)
Noncontrolling interests’ net income (loss)
 
$
24.3

 
$
—

 
$
81.5

 
$
0.1

 
$
—

 
$
—

 
$
(57.3
)
Depreciation and amortization
 
$
111.2

 
$
—

 
$
45.7

 
$
31.4

 
$
11.5

 
$
22.5

 
$
0.1

Capital expenditures (including the effects of accruals)
 
$
161.8

 
$
—

 
$
31.0

 
$
27.8

 
$
25.1

 
$
77.3

 
$
0.6

As of December 31, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total assets
 
$
12,368.3

 
$
(144.3
)
 
$
4,020.6

 
$
3,287.5

 
$
1,504.9

 
$
3,424.8

 
$
274.8

Short-term borrowings
 
$
676.3

 
$
—

 
$
368.5

 
$
1.8

 
$
10.0

 
$
296.0

 
$
—

Goodwill
 
$
3,154.8

 
$
—

 
$
2,003.0

 
$
951.9

 
$
17.8

 
$
182.1

 
$
—


(a)
Corporate & Other includes specific items attributable to our reportable segments that are not included in the segment profit measures used by our CODM in assessing our reportable segments’ performance or allocating resources. The following table presents such pre-tax gains (losses) which have been included in Corporate & Other, and the reportable segments to which they relate, for the three months ended December 31, 2019 and 2018:

Three Months Ended December 31, 2019
 
Location on Income Statement
 
AmeriGas Propane
 
UGI International
 
Midstream & Marketing
Net gains (losses) on commodity derivative instruments not associated with current-period transactions
 
Revenues / Cost of sales
 
$
9.4

 
$
(13.5
)
 
$
(7.5
)
Unrealized losses on foreign currency derivative instruments
 
Other non-operating (expense) income, net
 
$
—

 
$
(15.7
)
 
$
—

Acquisition and integration expenses associated with the CMG Acquisition
 
Operating and administrative expenses
 
$
—

 
$
—

 
$
(0.7
)
LPG business transformation expenses
 
Operating and administrative expenses
 
$
(11.2
)
 
$
(5.5
)
 
$
—

    
Three Months Ended December 31, 2018
 
Location on Income Statement
 
AmeriGas Propane
 
UGI International
 
Midstream & Marketing
Net (losses) gains on commodity derivative instruments not associated with current-period transactions
 
Revenues / Cost of sales
 
$
(78.5
)
 
$
(97.3
)
 
$
1.8

Unrealized gains on foreign currency derivative instruments
 
Other non-operating (expense) income, net
 
$
—

 
$
8.1

 
$
—

Loss on extinguishments of debt
 
Loss on extinguishment of debt
 
$
—

 
$
(6.1
)
 
$
—



(b)
Represents the elimination of intersegment transactions principally among Midstream & Marketing, UGI Utilities and AmeriGas Propane.
(c)
Beginning October 1, 2019, UGI International is allocated a portion of indirect corporate expenses. Prior to October 1, 2019, these expenses were billed to Enterprises, which is included in Corporate & Other.
(d)
Includes AFUDC associated with PennEast. The three months ended December 31, 2019 also includes equity income from Pennant (see Note 5).
(e)
Segment information recast to reflect the changes adopted during the fourth quarter of Fiscal 2019 in the segment measure of profit used by our CODM to evaluate the performance of our reportable segments.