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Segment Information
 9 Months Ended
Jun. 30, 2021
Segment Reporting [Abstract]  
Segment Information
Note 14 — Segment Information

Our operations comprise four reportable segments generally based upon products or services sold, geographic location and regulatory environment: (1) AmeriGas Propane; (2) UGI International; (3) Midstream & Marketing; and (4) UGI Utilities.

Corporate & Other includes certain items that are excluded from our CODM’s assessment of segment performance (see below for further details on these items). Corporate & Other also includes the net expenses of UGI’s captive general liability insurance company, UGI’s corporate headquarters facility and UGI’s unallocated corporate and general expenses as well as interest expense on UGI debt that is not allocated. Corporate & Other assets principally comprise cash and cash equivalents of UGI and
its captive insurance company, and UGI corporate headquarters’ assets. The accounting policies of our reportable segments are the same as those described in Note 2, “Summary of Significant Accounting Policies,” in the Company’s 2020 Annual Report.
Three Months Ended June 30, 2021TotalEliminationsAmeriGas
Propane		UGI InternationalMidstream & MarketingUGI
Utilities		Corporate
& Other (a)
Revenues from external customers$1,496 $— $526 $572 $232 $171 $(5)
Intersegment revenues$— $(40)(b)$— $— $29 $10 $1 
Cost of sales$516 $(39)(b)$267 $355 $196 $67 $(330)
Operating income$391 $— $11 $40 $14 $24 $302 
(Loss) income from equity investees(86)— — — 7 — (93)
Other non-operating income (expense), net1 — — 1 — 1 (1)
Earnings before interest expense and income taxes306 — 11 41 21 25 208 
Interest expense(77)— (40)(8)(10)(14)(5)
Income (loss) before income taxes$229 $—  $(29)$33 $11 $11 $203 
Depreciation and amortization$125 $— $43 $33 $19 $29 $1 
Capital expenditures (including the effects of accruals)$162 $— $26 $21 $3 $112 $— 
Three Months Ended June 30, 2020TotalEliminationsAmeriGas
Propane		UGI InternationalMidstream & MarketingUGI
Utilities		Corporate
& Other (a)
Revenues from external customers$1,199 $— $451 $371 $202 $172 $3 
Intersegment revenues$— $(28)(b)$— $— $20 $7 $1 
Cost of sales$417 $(28)(b)$178 $198 $158 $68 $(157)
Operating income $174 $— $19 $17 $13 $21 $104 
Income from equity investees7 — — — 7 — — 
Other non-operating (expense) income, net(4)— — 4 — — (8)
Earnings before interest expense and income taxes177 — 19 21 20 21 96 
Interest expense(80)— (41)(8)(11)(14)(6)
Income (loss) before income taxes$97 $—  $(22)$13 $9 $7 $90 
Depreciation and amortization$122 $— $45 $30 $20 $26 $1 
Capital expenditures (including the effects of accruals)$133 $— $30 $20 $15 $68 $— 
Nine Months Ended June 30, 2021TotalEliminationsAmeriGas
Propane		UGI InternationalMidstream & MarketingUGI
Utilities		Corporate
& Other (a)
Revenues from external customers$6,009 $— $2,132 $2,106 $903 $873 $(5)
Intersegment revenues$— $(236)(b)$— $— $183 $50 $3 
Cost of sales$2,623 $(233)(b)$970 $1,229 $776 $401 $(520)
Operating income$1,564 $—  $391 $322 $156 $243 $452 
(Loss) income from equity investees(69)—  — — 24 — (93)
Other non-operating income (expense), net— — — 4 — 2 (6)
Earnings before interest expense and income taxes1,495 — 391 326 180 245 353 
Interest expense(233)—  (120)(21)(31)(42)(19)
Income before income taxes$1,262 $—  $271 $305 $149 $203 $334 
Depreciation and amortization$375 $—  $130 $100 $56 $87 $2 
Capital expenditures (including the effects of accruals)$438 $— $83 $68 $32 $255 $— 
As of June 30, 2021
Total assets$15,006 $(267)$4,381 $3,749 $2,904 $3,997 $242 
Nine Months Ended June 30, 2020TotalEliminationsAmeriGas
Propane		UGI InternationalMidstream & MarketingUGI
Utilities		Corporate
& Other (a)
Revenues from external customers$5,435 $— $1,983 $1,726 $855 $863 $8 
Intersegment revenues$— $(202)(b)$— $— $162 $38 $2 
Cost of sales$2,673 $(201)(b)$792 $968 $721 $404 $(11)
Operating income (loss)$913 $—  $390 $230 $139 $229 $(75)
Income from equity investees22 —  — — 22 — — 
Other non-operating (expense) income, net(4)— — 17 — — (21)
Earnings (loss) before interest expense and income taxes931 — 390 247 161 229 (96)
Interest expense(247)—  (124)(23)(34)(41)(25)
Income (loss) before income taxes$684 $—  $266 $224 $127 $188 $(121)
Depreciation and amortization$362 $—  $134 $92 $57 $78 $1 
Capital expenditures (including the effects of accruals)$444 $— $104 $62 $61 $217 $— 
As of June 30, 2020
Total assets$13,843 $(365)$4,311 $3,208 $2,740 $3,709 $240 
(a)Corporate & Other includes specific items attributable to our reportable segments that are not included in the segment profit measures used by our CODM in assessing our reportable segments’ performance or allocating resources. The following table presents such pre-tax gains (losses) which have been included in Corporate & Other, and the reportable segments to which they relate:
Three Months Ended June 30, 2021Location on Income StatementAmeriGas PropaneUGI InternationalMidstream & Marketing
Net losses on commodity derivative instruments not associated with current-period transactionsRevenues$— $— $(4)
Net gains on commodity derivative instruments not associated with current-period transactionsCost of sales $59 $226 $44 
Unrealized losses on foreign currency derivative instrumentsOther non-operating income (expense), net$— $(1)$— 
Business transformation expensesOperating and administrative expenses$(11)$(6)$— 
Impairment of investment in PennEast(Loss) income from equity investees$— $— $(93)

Three Months Ended June 30, 2020Location on Income StatementAmeriGas PropaneUGI InternationalMidstream & Marketing
Net gains on commodity derivative instruments not associated with current-period transactionsRevenues$— $— $3 
Net gains on commodity derivative instruments not associated with current-period transactionsCost of sales $60 $78 $22 
Unrealized losses on foreign currency derivative instrumentsOther non-operating income (expense), net$— $(7)$— 
Business transformation expensesOperating and administrative expenses$(3)$(4)$— 
Impairment of assets held-for-saleImpairment of assets held-for-sale$— $— $(52)
Nine Months Ended June 30, 2021Location on Income StatementAmeriGas PropaneUGI InternationalMidstream & Marketing
Net losses on commodity derivative instruments not associated with current-period transactionsRevenues$— $— $(4)
Net gains on commodity derivative instruments not associated with current-period transactionsCost of sales $123 $380 $16 
Unrealized losses on foreign currency derivative instrumentsOther non-operating income (expense), net$— $(6)$— 
Business transformation expensesOperating and administrative expenses$(37)$(12)$— 
Impairment of investment in PennEast(Loss) income from equity investees$— $— $(93)
    
Nine Months Ended June 30, 2020Location on Income StatementAmeriGas PropaneUGI InternationalMidstream & Marketing
Net gains on commodity derivative instruments not associated with current-period transactionsRevenues$— $— $8 
Net gains (losses) on commodity derivative instruments not associated with current-period transactionsCost of sales $48 $(54)$19 
Unrealized losses on foreign currency derivative instrumentsOther non-operating income (expense), net$— $(20)$— 
Acquisition and integration expenses associated with the CMG AcquisitionOperating and administrative expenses$— $— $(2)
Business transformation expensesOperating and administrative expenses$(27)$(16)$— 
Impairment of assets held-for-saleImpairment of assets held-for-sale$— $— $(52)

(b)Represents the elimination of intersegment transactions principally among Midstream & Marketing, UGI Utilities and AmeriGas Propane.