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Segment Information (Tables)
12 Months Ended
Sep. 30, 2024
Segment Reporting [Abstract]  
Schedule of Segment Reporting Information
TotalElim-
inations
UtilitiesMidstream
& Marketing
UGI InternationalAmeriGas
Propane
Corporate &
Other (a)
2024     
Revenues from external customers$7,210 $— $1,549 $1,152 $2,279 $2,271 $(41)
Intersegment revenues$— $(266)(b)$49 $217 $— $— $— 
Cost of sales$3,529 $(266)(b)$650 $864 $1,301 $1,059 $(79)
Operating income (loss)$770 $—  $394 $301 $311 $142 $(378)
(Loss) income from equity investees(19)—  — 12 (5)— (26)
Loss on extinguishments of debt(9)—  — — — — (9)
Other non-operating (loss) income, net(8)— — 17 — (31)
Earnings (loss) before interest expense and income taxes734 — 400 313 323 142 (444)
Interest expense(394)—  (93)(41)(44)(156)(60)
Income tax (expense) benefit(71)—  (70)(34)(17)(9)59 
Net income (loss) attributable to UGI$269 $—  $237 $238 $262 $(23)$(445)
Depreciation and amortization$551 $—  $166 $86 $119 $178 $
Total assets$15,098 $(733)$5,963 $3,183 $2,906 $3,051 $728 
Short-term borrowings$465 $—  $286 $— $128 $51 $— 
Capital expenditures (including the effects of accruals)$805 $—  $482 $150 $87 $86 $— 
Investments in equity investees$370 $—  $— $359 $10 $— $
TotalElim-
inations
UtilitiesMidstream
& Marketing
UGI InternationalAmeriGas
Propane
Corporate &
Other (a)
2023     
Revenues from external customers$8,928 $— $1,780 $1,596 $2,965 $2,581 $
Intersegment revenues$— $(326)(b)$74 $251 $— $— $
Cost of sales$6,937 $(325)(b)$953 $1,360 $2,045 $1,250 $1,654 
Operating (loss) income$(1,444)$—  $357 $285 $215 $268 $(2,569)
Income (loss) from equity investees—  — (4)— — 
Loss on extinguishments of debt(9)— — — — — (9)
Other non-operating (loss) income, net(7)— — 23 — (38)
(Loss) earnings before interest expense and income taxes(1,458)— 365 291 234 268 (2,616)
Interest expense(379)—  (82)(45)(37)(163)(52)
Income tax benefit (expense)335 —  (64)(53)(25)(34)511 
Net (loss) income attributable to UGI$(1,502)$—  $219 $193 $172 $71 $(2,157)
Depreciation and amortization$532 $—  $152 $86 $116 $177 $
Total assets$15,401 $(173)$5,691 $3,160 $3,105 $3,415 $203 
Short-term borrowings$649 $—  $332 $103 $214 $— $— 
Capital expenditures (including the effects of accruals)$956  $563 $130 $129 $134 $— 
Investments in equity investees$299 $—  $— $264 $35 $— $— 
2022     
Revenues from external customers$10,106 $— $1,515 $1,957 $3,686 $2,943 $
Intersegment revenues$— $(477)(b)$105 $369 $— $— $
Cost of sales$5,973 $(474)(b)$798 $1,876 $2,751 $1,613 $(591)
Operating income$1,666 $—  $327 $246 $237 $307 $549 
(Loss) income from equity investees(14)—  — 23 (2)— (35)
Loss on extinguishments of debt(11)— — — — — (11)
Other non-operating income, net75 — — 19 — 47 
Earnings before interest expense and income taxes1,716 — 336 269 254 307 550 
Interest expense(329)—  (65)(41)(28)(160)(35)
Income tax expense(313)—  (65)(65)(50)(35)(98)
Noncontrolling interests’ net income(1)— — — (1)— — 
Net income attributable to UGI$1,073 $—  $206 $163 $175 $112 $417 
Depreciation and amortization$518 $—  $144 $79 $116 $177 $
Total assets$17,575 $(203)$5,354 $3,286 $4,610 $4,332 $196 
Short-term borrowings$368 $— $236 $— $$131 $— 
Capital expenditures (including the effects of accruals)$835 $— $562 $38 $107 $128 $— 
Investments in equity investees$130 $— $— $109 $20 $— $

(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 Fiscal 2024, Fiscal 2023 and Fiscal 2022:
Location on Income StatementMidstream & MarketingUGI InternationalAmeriGas Propane
2024
Net gains on commodity derivative instruments not associated with current-period transactionsRevenues$— $$— 
Net gains (losses) on commodity derivative instruments not associated with current-period transactionsCost of Sales$63 $(5)$21 
Net losses on commodity derivative instruments not associated with current-period transactionsOther operating income, net$— $(3)$— 
AmeriGas operations enhancement for growth projectOperating and administrative expenses$— $— $(25)
Restructuring costsOperating and administrative expenses$(1)$(57)$(1)
Loss on extinguishments of debtLoss on extinguishments of debt$(1)$— $(8)
Unrealized losses on foreign currency derivative instrumentsOther non-operating (expense) income, net$— $(31)$— 
Impairments of equity method investments and assets(Loss) income from equity investees, Other operating income, net$— $(33)$— 
Loss associated with impairment of AmeriGas Propane goodwillImpairment of goodwill$— $— $(195)
Costs associated with exit of the UGI International energy marketing businessRevenues$— $(42)$— 
Costs associated with exit of the UGI International energy marketing businessOperating and administrative expenses; Other operating income, net$— $(13)$— 
Costs associated with exit of the UGI International energy marketing businessLoss on disposals of businesses$— $(29)$— 
Loss on disposal of UGIDLoss on disposals of businesses$(66)$— $— 
2023
Net gains (losses) on commodity derivative instruments not associated with current-period transactionsRevenues$$$— 
Net (losses) gains on commodity derivative instruments not associated with current-period transactionsCost of sales$(236)$(1,402)$(16)
Loss on extinguishment of debtLoss on extinguishments of debt$— $— $(9)
Unrealized gains on foreign currency derivative instrumentsOther non-operating (expense) income, net$— $(38)$— 
AmeriGas operations enhancement for growth projectOperating and administrative expenses$— $— $(24)
Loss associated with impairment of AmeriGas Propane goodwillImpairment of goodwill$— $— $(656)
Costs associated with exit of the UGI International energy marketing businessRevenues; Operating and administrative expenses$— $(27)$— 
Costs associated with exit of the UGI International energy marketing businessLoss on disposals of businesses$— $(221)$— 
2022
Net losses on commodity derivative instruments not associated with current-period transactionsRevenues$(4)$$— 
Net gains on commodity derivative instruments not associated with current-period transactionsCost of Sales$(21)$797 $(185)
Net gains on commodity derivative instruments not associated with current-period transactionsOther operating income, net$— $$— 
Unrealized gains on foreign currency derivative instrumentsOther non-operating (expense) income, net$— $50 $— 
Loss on extinguishments of debtLoss on extinguishment of debt$— $(11)$— 
AmeriGas operations enhancement for growth projectOperating and administrative expenses$— $— $(5)
Restructuring costsOperating and administrative expenses$(1)$(9)$(16)
Impairments associated with certain equity method investments(Loss) income from equity investees$(35)$(5)$— 

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