218.9

132.3

72.6

218.9

132.3

72.6

Preferred stock offering

242.0

$ 242.0

4.5

$ 0.1

4.4

59,630

1.2

15,771

Stock issued under stock-based compensation plans

6.7

3.5

6.7

3.5

$ 0.1

(0.1)

Stock issued under stock-based compensation (in shares)

86,328

Employees’ tax withholding for stock-based compensation

(2.3)

$ (0.1)

(2.2)

Employee's tax withholding for stock-based compensation (in shares)

(28,001)

Return of capital to Spire

(20.0)

(90.2)

(19.5)

(17.0)

(90.2)

(19.5)

(17.0)

BALANCE (in shares) at Jun. 30, 2019

(23.6)

0.1

(23.6)

0.1

BALANCE at Jun. 30, 2019

2,612.6

1,376.3

844.3

$ 50.8

$ 0.1

242.0

1,492.7

763.8

370.9

844.3

613.9

473.4

(17.2)

(1.5)

50,805,631

24,577

1,972,052

BALANCE at Mar. 31, 2019

2,406.0

1,374.0

838.7

$ 50.7

$ 0.1

1,485.6

762.7

370.9

877.5

612.8

467.8

(7.8)

(1.6)

BALANCE (in shares) at Mar. 31, 2019

50,742,637

24,577

1,972,052

(3.0)

1.1

5.6

(3.0)

1.1

5.6

Preferred stock offering

242.0

4.5

$ 0.1

4.4

59,630

0.4

4,504

Stock issued under stock-based compensation (in shares)

2.3

1.1

2.3

1.1

(1,140)

(30.2)

BALANCE (in shares) at Jun. 30, 2019

(9.4)

0.1

(9.4)

0.1

BALANCE at Jun. 30, 2019

2,612.6

1,376.3

844.3

$ 50.8

$ 0.1

242.0

1,492.7

763.8

370.9

844.3

613.9

473.4

(17.2)

(1.5)

50,805,631

24,577

1,972,052

BALANCE at Sep. 30, 2019

2,543.0

1,339.3

830.0

$ 51.0

$ 0.1

242.0

1,505.8

765.0

370.9

775.5

576.6

459.1

(31.3)

(2.4)

BALANCE (in shares) at Sep. 30, 2019

50,973,515

24,577

1,972,052

108.3

129.0

74.6

108.3

129.0

74.6

24.6

$ 0.3

24.3

321,232

8.7

$ 0.1

8.6

114,851

Stock issued under stock-based compensation plans

4.5

$ 0.1

(0.1)

Stock issued under stock-based compensation (in shares)

108,522

Employees’ tax withholding for stock-based compensation

(3.2)

Employee's tax withholding for stock-based compensation (in shares)

(40,288)

Temporary equity adjustment to redemption value

1.7

Return of capital to Spire

(20.0)

Dividends declared on preferred stock

(96.1)

(33.9)

(18.0)

(96.1)

(33.9)

(18.0)

(14.8)

BALANCE (in shares) at Jun. 30, 2020

(18.3)

BALANCE at Jun. 30, 2020

2,558.4

1,434.4

866.6

$ 51.5

$ 0.1

242.0

1,539.9

765.0

350.9

774.6

671.7

515.7

(49.6)

(2.4)

51,477,832

24,577

1,972,052

BALANCE at Mar. 31, 2020

2,665.6

1,439.1

869.0

$ 51.2

$ 0.1

242.0

1,520.7

765.0

350.9

902.3

676.5

518.1

(50.6)

(2.5)

BALANCE (in shares) at Mar. 31, 2020

51,229,061

24,577

1,972,052

(92.3)

6.5

3.6

(92.3)

6.5

3.6

15.1

$ 0.2

14.9

208,474

3.1

$ 0.1

3.0

40,968

Stock issued under stock-based compensation (in shares)

1.4

(230)

Employees’ tax withholding for stock-based compensation

(0.1)

Employee's tax withholding for stock-based compensation (in shares)

(441)

Temporary equity adjustment to redemption value

0.6

Dividends declared on preferred stock

(32.3)

(11.3)

(6.0)

(32.3)

(11.3)

(6.0)

(3.7)

BALANCE (in shares) at Jun. 30, 2020

1.0

0.1

1.0

0.1

BALANCE at Jun. 30, 2020

$ 2,558.4

$ 1,434.4

$ 866.6

$ 51.5

$ 0.1

$ 242.0

$ 1,539.9

$ 765.0

$ 350.9

$ 774.6

$ 671.7

$ 515.7

$ (49.6)

$ (2.4)

51,477,832

24,577

1,972,052

[1]	Accumulated other comprehensive income (loss)

CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Statement Of Stockholders Equity [Abstract]
Dividends declared on common stock (in dollars per share)	$ 0.6225	$ 0.5925	$ 1.8675	$ 1.7775
Dividends declared on preferred stock (in dollars per depositary share)	$ 0.36875		$ 1.475

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Operating Activities:
Net Income	$ 108.3	$ 218.9
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	146.8	134.9
Deferred income taxes and investment tax credits	17.0	42.6
Impairments	148.6	0.0
Changes in assets and liabilities:
Accounts receivable	41.5	(44.6)
Inventories	45.4	52.1
Regulatory assets and liabilities	67.5	82.1
Accounts payable	(72.3)	11.3
Delayed/advance customer billings, net	(16.4)	(23.5)
Taxes accrued	(8.9)	(7.1)
Other assets and liabilities	(28.8)	(24.2)
Other	5.1	(1.9)
Net cash provided by operating activities	453.8	440.6
Investing Activities:
Capital expenditures	(475.7)	(608.5)
Business acquisitions	0.0	(7.9)
Other	5.6	(7.1)
Net cash used in investing activities	(470.1)	(623.5)
Financing Activities:
Issuance of preferred stock	0.0	242.0
Issuance of long-term debt	510.0	190.0
Repayment of long-term debt	(147.0)	(59.1)
Repayment of short-term debt, net	(265.6)	(119.6)
Issuance of common stock	33.2	5.7
Dividends paid on common stock	(95.7)	(88.9)
Dividends paid on preferred stock	(11.1)	0.0
Other	(5.9)	(2.8)
Net cash provided by financing activities	17.9	167.3
Net Increase (Decrease) in Cash, Cash Equivalents, and Restricted Cash	1.6	(15.6)
Cash, Cash Equivalents, and Restricted Cash at Beginning of Period	5.8	21.4
Cash and Cash Equivalents at End of Period	7.4	5.8
Supplemental disclosure of cash paid for:
Interest, net of amounts capitalized	(63.9)	(63.5)
Income taxes	(2.6)	(2.1)
Spire Missouri
Operating Activities:
Net Income	129.0	132.3
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	88.0	83.0
Deferred income taxes and investment tax credits	16.8	18.8
Changes in assets and liabilities:
Accounts receivable	(5.8)	(17.6)
Inventories	28.8	56.3
Regulatory assets and liabilities	57.9	88.7
Accounts payable	(1.0)	(8.3)
Delayed/advance customer billings, net	(8.7)	(18.5)
Taxes accrued	(5.5)	(3.7)
Other assets and liabilities	(13.3)	(36.9)
Other	0.5	3.9
Net cash provided by operating activities	286.7	298.0
Investing Activities:
Capital expenditures	(253.3)	(255.0)
Other	0.3	1.0
Net cash used in investing activities	(253.0)	(254.0)
Financing Activities:
Issuance of long-term debt	275.0	100.0
Repayment of long-term debt	(107.0)	(50.0)
Repayments to Spire, net	(168.1)	(63.8)
Dividends paid on common stock	(33.9)	(28.5)
Other	(1.6)	0.0
Net cash provided by financing activities	(35.6)	(42.3)
Net Increase (Decrease) in Cash, Cash Equivalents, and Restricted Cash	(1.9)	1.7
Cash, Cash Equivalents, and Restricted Cash at Beginning of Period	2.6	2.0
Cash and Cash Equivalents at End of Period	0.7	3.7
Supplemental disclosure of cash paid for:
Interest, net of amounts capitalized	(32.6)	(33.2)
Income taxes	0.0	0.0
Spire Alabama
Operating Activities:
Net Income	74.6	72.6
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	43.9	41.5
Deferred income taxes and investment tax credits	25.2	24.4
Changes in assets and liabilities:
Accounts receivable	2.3	(6.2)
Inventories	15.3	2.9
Regulatory assets and liabilities	6.7	(4.4)
Accounts payable	(19.8)	0.8
Delayed/advance customer billings, net	(7.3)	(6.4)
Taxes accrued	(0.7)	(2.8)
Other assets and liabilities	(8.6)	9.1
Other	0.1	(2.4)
Net cash provided by operating activities	131.7	129.1
Investing Activities:
Capital expenditures	(111.5)	(116.4)
Other	1.4	(2.2)
Net cash used in investing activities	(110.1)	(118.6)
Financing Activities:
Issuance of long-term debt	100.0	90.0
Repayment of long-term debt	(40.0)	0.0
Return of capital to Spire	(20.0)	(20.0)
Repayments to Spire, net	(43.1)	(63.0)
Dividends paid on common stock	(18.0)	(17.0)
Other	(0.5)	(0.5)
Net cash provided by financing activities	(21.6)	(10.5)
Net Increase (Decrease) in Cash, Cash Equivalents, and Restricted Cash	0.0	0.0
Cash, Cash Equivalents, and Restricted Cash at Beginning of Period	0.0	0.0
Cash and Cash Equivalents at End of Period	0.0	0.0
Supplemental disclosure of cash paid for:
Interest, net of amounts capitalized	(14.1)	(12.1)
Income taxes	$ 0.0	$ 0.0

Summary of Significant Accounting Policies

9 Months Ended

Jun. 30, 2020

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

BASIS OF PRESENTATION – These notes are an integral part of the accompanying unaudited financial statements of Spire Inc. (“Spire” or the “Company”) presented on a consolidated basis, Spire Missouri Inc. (“Spire Missouri”) and Spire Alabama Inc. (“Spire Alabama”). Spire Missouri and Spire Alabama are wholly owned subsidiaries of Spire. Spire Missouri, Spire Alabama and the subsidiaries of Spire EnergySouth Inc. (“Spire EnergySouth”) are collectively referred to as the “Utilities.” The subsidiaries of Spire EnergySouth are Spire Gulf Inc. and Spire Mississippi Inc.

The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) for interim financial information with the instructions to Form 10-Q and Rule 10-01 of Regulation S‑X. Accordingly, they do not include all the disclosures required for complete financial statements. In the opinion of management, the accompanying unaudited financial statements include all adjustments necessary for the fair presentation of the results of operations for the periods presented. This Form 10-Q should be read in conjunction with the Notes to Financial Statements contained in Spire’s, Spire Missouri’s and Spire Alabama’s combined Annual Report on Form 10-K for the fiscal year ended September 30, 2019.

The consolidated financial position, results of operations, and cash flows of Spire include the accounts of the Company and all its subsidiaries. Transactions and balances between consolidated entities have been eliminated from the consolidated financial statements of Spire. In compliance with GAAP, transactions between Spire Missouri and Spire Alabama and their affiliates, as well as intercompany balances on their balance sheets, have not been eliminated from their separate financial statements.

NATURE OF OPERATIONS – Spire has two reportable segments: Gas Utility and Gas Marketing. The Gas Utility segment consists of the regulated natural gas distribution operations of the Company and is the core business segment of Spire in terms of revenue and earnings. The Gas Utility segment is comprised of the operations of: Spire Missouri, serving St. Louis, Kansas City, and other areas in Missouri; Spire Alabama, serving central and northern Alabama; and the subsidiaries of Spire EnergySouth, serving southern Alabama and south-central Mississippi. The Gas Marketing segment includes Spire’s primary gas-related business, Spire Marketing Inc. (“Spire Marketing”), which provides non-regulated natural gas services, primarily in the central and southern United States (U.S.). The activities of other subsidiaries are reported as Other and are described in Note 9, Information by Operating Segment. Spire Missouri and Spire Alabama each have a single reportable segment.

Nearly all the Company’s earnings are derived from its Gas Utility segment. Due to the seasonal nature of the Utilities’ business and the Spire Missouri rate design, earnings are typically concentrated during the heating season of November through April each fiscal year. As a result, the interim statements of income for Spire, Spire Missouri and Spire Alabama are not necessarily indicative of annual results or representative of succeeding quarters of the fiscal year.

IMPAIRMENT OF LONG-LIVED ASSETS – Long-lived assets classified as held and used are evaluated for impairment when events or changes in circumstances indicate that the carrying value of such assets may not be recoverable. Whether impairment has occurred is determined by comparing the estimated undiscounted cash flows attributable to the assets with the carrying value of the assets. If the carrying value exceeds the undiscounted cash flows, the Company recognizes an impairment charge equal to the amount of the carrying value that exceeds the estimated fair value of the assets. In the period in which the Company determines an asset meets held-for-sale criteria, an impairment charge is recorded to the extent the book value exceeds its fair value less cost to sell.

On July 1, 2020, Spire’s Board of Directors, based upon the recommendation of senior management, revised the development plan for Spire Storage West LLC (“Spire Storage”), resulting in an impairment charge of $140.8 related to Spire Storage assets (non-utility property on the balance sheet) in the quarter ended June 30, 2020. The revision was driven by the realization that a longer time horizon will be required for optimization and positioning of the storage facility to serve energy markets in the western United States. Among other factors, evaluations of the continuing evolution of market dynamics in the region led management to update models of various development alternatives. Separately in the quarter ended June 30, 2020, Spire recorded impairment charges totaling $7.8 related to two commercial compressed natural gas fueling stations (also non-utility property) as a result of revised projections reflecting lower diesel prices and slower conversions of Class 8 vehicles. The fair values used in measuring the impairment charges were determined with an expected present value technique using a discounted cash flow method under an income approach.

DERIVATIVES – In the course of their business, certain subsidiaries of Spire enter into commitments associated with the purchase or sale of natural gas. Certain of their derivative natural gas contracts are designated as normal purchases or normal sales and, as such, are excluded from the scope of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 815, Derivatives and Hedging. Those contracts are accounted for as executory contracts and recorded on an accrual basis. Revenues and expenses from such contracts are recorded gross. Contracts not designated as normal purchases or normal sales are recorded as derivatives with changes in fair value recognized in earnings in the periods prior to physical delivery. Certain of Spire Marketing’s wholesale purchase and sale transactions are classified as trading activities for financial reporting purposes. Under GAAP, revenues and expenses associated with trading activities are presented on a net basis in Gas Marketing operating revenues (or expenses, if negative) in the Condensed Consolidated Statements of Income. This net presentation has no effect on operating income or net income.

REGULATED OPERATIONS – The Utilities account for their regulated operations in accordance with FASB ASC Topic 980, Regulated Operations. This topic sets forth the application of GAAP for those companies whose rates are established by or are subject to approval by an independent third-party regulator. The provisions of this accounting guidance require, among other things, that financial statements of a regulated enterprise reflect the actions of regulators, where appropriate. These actions may result in the recognition of revenues and expenses in time periods that are different than non-regulated enterprises. When this occurs, costs are deferred as assets in the balance sheet (regulatory assets) and recorded as expenses when those amounts are reflected in rates. In addition, regulators can impose liabilities upon a regulated company for amounts previously collected from customers and for recovery of costs that are expected to be incurred in the future (regulatory liabilities). Management believes that the current regulatory environment supports the continued use of these regulatory accounting principles and that all regulatory assets and regulatory liabilities are recoverable or refundable through the regulatory process.

As authorized by the Missouri Public Service Commission (MoPSC), the Mississippi Public Service Commission (MSPSC) and the Alabama Public Service Commission (APSC), the Purchased Gas Adjustment (PGA) clauses and Gas Supply Adjustment (GSA) riders allow the Utilities to pass through to customers the cost of purchased gas supplies. Regulatory assets and liabilities related to the PGA clauses and the GSA riders are both labeled Unamortized Purchased Gas Adjustments herein. See additional information about regulatory assets and liabilities in Note 4, Regulatory Matters.

TRANSACTIONS WITH AFFILIATES – Transactions between affiliates of the Company have been eliminated from the consolidated financial statements of Spire. Spire Missouri and Spire Alabama borrowed funds from the Company and incurred related interest, as reflected in their separate financial statements, and they participated in normal intercompany shared services transactions. In addition, Spire Missouri’s other transactions with affiliates are presented in the table below:

	Three Months Ended June 30,				Nine Months Ended June 30,
	2020		2019		2020		2019
Purchases of natural gas from Spire Marketing Inc.	$	10.9	$	12.3	$	43.7	$	81.3
Transportation services received from Spire STL Pipeline LLC		8.0		—		19.8		—
Sales of natural gas to Spire Marketing Inc.		—		0.2		—		1.6
Transportation services received from Spire NGL Inc.		0.3		0.3		0.8		0.8

In the three and nine months ended June 30, 2020, Spire Alabama had purchases of natural gas from Spire Marketing totaling $0.8 and $5.1, respectively. In the three months ended June 30, 2020, Spire Alabama had $0.3 of natural gas sales to Spire Marketing.

ACCRUED CAPITAL EXPENDITURES – Accrued capital expenditures, shown in the following table, are excluded from capital expenditures in the statements of cash flows until paid.

	June 30,		September 30,		June 30,
	2020		2019		2019
Spire	$	54.4	$	80.6	$	60.2
Spire Missouri		28.9		40.1		26.3
Spire Alabama		14.4		11.9		9.0

NEW ACCOUNTING PRONOUNCEMENTS – Spire, Spire Missouri and Spire Alabama adopted Accounting Standards Update (ASU) No. 2016-02, Leases, along with related ASU Nos. 2018-01, 2018-10, 2018-11, 2018-20 and 2019-01 (collectively, “ASC 842”) using a modified retrospective transition method for leases existing at, or entered into after, October 1, 2019. Under the selected transition method, comparative periods in the financial statements are presented under ASC 840 (previous lease accounting guidance). ASC 842 requires lessees to recognize a right-of-use asset and lease liability for almost all lease contracts based on the present value of lease payments. It provides new guidelines for identifying and classifying a lease, and classification affects the pattern and income statement line item for the related expense. The Company and its subsidiaries elected a package of three practical expedients permitted by the standard, allowing them not to reassess existing contracts for (1) whether it is or contains a lease, (2) lease classification and (3) initial direct costs. They also elected to use the benefit of hindsight in determining both the lease term and impairments associated with any existing leases, which resulted in lease terms that best represent management’s expectations with respect to use of the underlying asset but did not result in recognition of any impairment. Finally, they elected not to assess whether existing land easements are leases under ASC 842. The adoption of ASC 842 impacted the balance sheets through recognition of right-of-use assets and lease liabilities for operating leases but did not result in a cumulative effect adjustment or significant impacts to income or cash flows. For other lease policy elections and disclosures about leases, see Note 11, Leases.

Spire, Spire Missouri and Spire Alabama adopted the guidance in ASU No. 2017-12, Derivatives and Hedging: Targeted Improvements to Accounting for Hedging Activities, and related ASU Nos. 2018-16, 2019-04, and 2019-10 in the first quarter of fiscal year 2020. The amendments in these ASUs more closely align the results of hedge accounting with risk management activities through changes to both the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results in the financial statements. They did not have a significant impact on the financial statements.

In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments, which was later supplemented by ASU Nos. 2018-19, 2019-04, 2019-05 and 2019-11. The standard introduces new guidance for the accounting for credit losses on instruments within its scope, including trade receivables. It is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The new guidance will be initially applied through a cumulative-effect adjustment to retained earnings as of the beginning of the period of adoption. Spire, Spire Missouri and Spire Alabama are currently assessing the impacts of adopting this standard, which must be adopted by the first quarter of fiscal 2021.

Revenue

9 Months Ended

Jun. 30, 2020

Revenue From Contract With Customer [Abstract]

Revenue

2. REVENUE

The following tables show revenue disaggregated by source and customer type.

	Three Months Ended June 30,						Nine Months Ended June 30,
	2020			2019			2020			2019
Spire
Gas Utility:
Residential	$	208.1		$	188.1		$	1,048.4		$	1,133.0
Commercial & industrial		57.5			68.5			336.8			384.7
Transportation		26.1			25.6			89.6			86.4
Off-system & other incentive		9.3			7.7			28.0			34.1
Other customer revenue		5.0			8.8			10.6			32.4
Total revenue from contracts with customers		306.0			298.7			1,513.4			1,670.6
Changes in accrued revenue under alternative revenue programs		—			2.9			2.3			(17.0	)
Total Gas Utility operating revenues		306.0			301.6			1,515.7			1,653.6
Gas Marketing:
Revenue from contracts with retail customers		11.6			18.3			77.2			69.6
Revenue from wholesale derivative contracts		—			—			—			—
Total Gas Marketing operating revenues		11.6			18.3			77.2			69.6
Other		15.4			4.6			41.2			14.3
Total before eliminations		333.0			324.5			1,634.1			1,737.5
Intersegment eliminations (see Note 9, Information by Operating Segment)		(11.9	)		(3.2	)		(30.6	)		(10.7	)
Total Operating Revenues	$	321.1		$	321.3		$	1,603.5		$	1,726.8

Spire Missouri
Residential	$	153.2		$	133.4	$	760.2	$	846.4
Commercial & industrial		35.9			39.6		215.9		257.9
Transportation		7.4			7.1		26.1		26.0
Off-system & other incentive		7.6			7.7		26.3		34.1
Other customer revenue		3.2			3.2		4.6		10.0
Total revenue from contracts with customers		207.3			191.0		1,033.1		1,174.4
Changes in accrued revenue under alternative revenue programs		(3.4	)		0.4		2.3		(13.2	)
Total Operating Revenues	$	203.9		$	191.4	$	1,035.4	$	1,161.2

Spire Alabama
Residential	$	44.7	$	45.7	$	239.5		$	238.0
Commercial & industrial		17.1		21.6		94.6			97.1
Transportation		16.2		16.3		55.7			53.3
Off-system & other incentive		1.7		—		1.7			—
Other customer revenue		0.4		4.9		3.7			19.8
Total revenue from contracts with customers		80.1		88.5		395.2			408.2
Changes in accrued revenue under alternative revenue programs		1.1		2.3		(2.3	)		(3.5	)
Total Operating Revenues	$	81.2	$	90.8	$	392.9		$	404.7

Gross receipts taxes associated with the Company’s natural gas utility services are imposed on the Company, Spire Missouri, and Spire Alabama and billed to its customers. The expense amounts (shown in the table below) are reported gross in the “Taxes, other than income taxes” line in the statements of income, and corresponding revenues are reported in “Operating Revenues.”

	Three Months Ended June 30,				Nine Months Ended June 30,
	2020		2019		2020		2019
Spire	$	17.2	$	18.2	$	79.7	$	87.6
Spire Missouri		12.1		12.5		55.5		63.1
Spire Alabama		4.2		4.8		20.3		20.7

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130550-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Earnings Per Common Share

Earnings Per Common Share

9 Months Ended

Jun. 30, 2020

Earnings Per Share [Abstract]

3. EARNINGS PER COMMON SHARE

	Three Months Ended June 30,						Nine Months Ended June 30,
	2020			2019			2020		2019
Basic Earnings Per Common Share:
Net (Loss) Income	$	(92.3	)	$	(3.0	)	$	108.3	$	218.9
Less: Provision for preferred dividends		3.7			1.6			11.1		1.6
(Loss) income allocated to participating securities		(0.1	)		—			0.2		0.5
(Loss) income Available to Common Shareholders	$	(95.9	)	$	(4.6	)	$	97.0	$	216.8
Weighted Average Common Shares Outstanding (in millions)		51.2			50.7			51.1		50.6
Basic (Loss) Earnings Per Common Share	$	(1.87	)	$	(0.09	)	$	1.90	$	4.28

Diluted Earnings Per Common Share:
Net (Loss) Income	$	(92.3	)	$	(3.0	)	$	108.3	$	218.9
Less: Provision for preferred dividends		3.7			1.6			11.1		1.6
(Loss) income allocated to participating securities		(0.1	)		—			0.2		0.5
(Loss) Income Available to Common Shareholders	$	(95.9	)	$	(4.6	)	$	97.0	$	216.8
Weighted Average Common Shares Outstanding (in millions)		51.2			50.7			51.1		50.6
Dilutive Effect of Restricted Stock and Restricted Stock Units (in millions)*		—			—			0.1		0.2
Weighted Average Diluted Common Shares (in millions)		51.2			50.7			51.2		50.8
Diluted (Loss) Earnings Per Common Share	$	(1.87	)	$	(0.09	)	$	1.90	$	4.27

* Calculation excludes certain outstanding common shares (shown in millions by period at the right) attributable to stock units subject to performance or market conditions and restricted stock, which could have a dilutive effect in the future		0.1			0.3			0.1		0.3

Regulatory Matters

9 Months Ended

Jun. 30, 2020

Regulated Operations [Abstract]

Regulatory Matters

4. REGULATORY MATTERS

As explained in Note 1, Summary of Significant Accounting Policies, the Utilities account for regulated operations in accordance with FASB ASC Topic 980, Regulated Operations. The following regulatory assets and regulatory liabilities were reflected in the balance sheets of the Company, Spire Missouri and Spire Alabama as of June 30, 2020, September 30, 2019, and June 30, 2019.

	June 30,		September 30,		June 30,
Spire	2020		2019		2019
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	30.1	$	30.1	$	30.1
Unamortized purchased gas adjustments		9.6		18.2		18.9
Other		30.5		30.3		30.0
Total Current Regulatory Assets		70.2		78.6		79.0
Noncurrent:
Pension and postretirement benefit costs		415.3		416.6		335.7
Cost of removal		160.4		150.9		137.4
Future income taxes due from customers		120.7		108.8		105.7
Energy efficiency		38.2		35.0		32.6
Unamortized purchased gas adjustments		—		9.1		—
Other		57.2		47.2		45.7
Total Noncurrent Regulatory Assets		791.8		767.6		657.1
Total Regulatory Assets	$	862.0	$	846.2	$	736.1
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	5.8	$	5.8	$	5.8
Unamortized purchased gas adjustments		21.1		26.2		3.3
Other		31.9		28.8		22.2
Total Current Regulatory Liabilities		58.8		60.8		31.3
Noncurrent:
Deferred taxes due to customers		156.4		179.8		152.9
Pension and postretirement benefit costs		157.6		142.3		119.8
Accrued cost of removal		26.4		41.6		45.8
Unamortized purchased gas adjustments		79.9		—		47.9
Other		29.3		35.3		29.9
Total Noncurrent Regulatory Liabilities		449.6		399.0		396.3
Total Regulatory Liabilities	$	508.4	$	459.8	$	427.6

	June 30,		September 30,		June 30,
Spire Missouri	2020		2019		2019
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	21.9	$	21.9	$	21.9
Unamortized purchased gas adjustments		0.1		—		0.8
Other		7.5		7.5		7.5
Total Current Regulatory Assets		29.5		29.4		30.2
Noncurrent:
Future income taxes due from customers		111.8		102.9		101.3
Pension and postretirement benefit costs		340.6		333.3		269.8
Energy efficiency		38.2		35.0		32.6
Unamortized purchased gas adjustments		—		9.1		—
Cost of removal		1.3		—		—
Other		40.0		27.2		25.5
Total Noncurrent Regulatory Assets		531.9		507.5		429.2
Total Regulatory Assets	$	561.4	$	536.9	$	459.4
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	3.6	$	3.6	$	3.6
Unamortized purchased gas adjustments		20.0		25.4		2.5
Other		27.2		23.3		17.3
Total Current Regulatory Liabilities		50.8		52.3		23.4
Noncurrent:
Deferred taxes due to customers		139.0		162.5		135.5
Pension and postretirement benefit costs		136.4		119.1		84.6
Accrued cost of removal		—		15.7		18.4
Unamortized purchased gas adjustments		79.9		—		47.9
Other		23.6		29.2		24.1
Total Noncurrent Regulatory Liabilities		378.9		326.5		310.5
Total Regulatory Liabilities	$	429.7	$	378.8	$	333.9

	June 30,		September 30,		June 30,
Spire Alabama	2020		2019		2019
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	7.2	$	7.3	$	7.3
Unamortized purchased gas adjustments		9.5		17.7		17.6
Other		6.7		8.9		9.0
Total Current Regulatory Assets		23.4		33.9		33.9
Noncurrent:
Pension and postretirement benefit costs		69.9		77.2		59.3
Cost of removal		159.1		150.9		137.4
Future income taxes due from customers		2.2		—		—
Other		0.9		3.1		3.2
Total Noncurrent Regulatory Assets		232.1		231.2		199.9
Total Regulatory Assets	$	255.5	$	265.1	$	233.8
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	2.2	$	2.2	$	2.3
Other		0.3		1.2		1.1
Total Current Regulatory Liabilities		2.5		3.4		3.4
Noncurrent:
Pension and postretirement benefit costs		17.2		19.1		25.8
Other		3.7		3.9		4.0
Total Noncurrent Regulatory Liabilities		20.9		23.0		29.8
Total Regulatory Liabilities	$	23.4	$	26.4	$	33.2

A portion of the Company’s and Spire Missouri’s regulatory assets are not earning a return, as shown in the table below:

	June 30,		September 30,		June 30,
	2020		2019		2019
Spire
Pension and postretirement benefit costs	$	234.7	$	211.1	$	142.1
Future income taxes due from customers		118.4		108.8		105.7
Other		13.2		14.3		14.5
Total Regulatory Assets Not Earning a Return	$	366.3	$	334.2	$	262.3

Spire Missouri
Pension and postretirement benefit costs	$	234.7	$	211.1	$	142.1
Future income taxes due from customers		111.8		102.9		101.3
Other		13.2		14.3		14.5
Total Regulatory Assets Not Earning a Return	$	359.7	$	328.3	$	257.9

Like all the Company’s regulatory assets, these regulatory assets are expected to be recovered from customers in future rates. The recovery period for the future income taxes due from customers and pension and other postretirement benefit costs could be 20 years or longer, based on current Internal Revenue Service guidelines and average remaining service life of active participants, respectively. The other items not earning a return are expected to be recovered over a period not to exceed 15 years, consistent with precedent set by the MoPSC. Spire Alabama does not have any regulatory assets that are not earning a return.

Spire Missouri

On March 7, 2018, the MoPSC issued its order in two general rate cases (docketed as GR-2017-0215 and GR-2017-0216), approving new tariffs that became effective on April 19, 2018. On April 25, 2018, Spire Missouri filed an appeal of the MoPSC’s order related to the disallowance of certain pension costs incurred prior to 1997 ($28.8), real estate sold in 2014 ($1.8), and rate case expenses ($0.9) to Missouri’s Southern District Court of Appeals. On March 15, 2019, the appeal was denied by the Southern District Court of Appeals, and Spire Missouri requested review by the Missouri Supreme Court, which agreed to take the case. Oral arguments were made before the Missouri Supreme Court on January 29, 2020. The case is awaiting a decision.

Spire Missouri filed Infrastructure System Replacement Surcharge (ISRS) applications which were approved by the MoPSC and the costs associated therewith were included in new tariffs that went into effect from our last general rate cases on April 19, 2018. Since the Company’s last rate cases, ISRS filings became effective on October 8, 2018, May 25, 2019, November 16, 2019, and May 25, 2020, bringing total authorized future annualized ISRS revenues for Spire Missouri to $40.3. Additional ISRS requests totaling $8.7 were filed August 4, 2020.

On November 19, 2019, the Missouri Western District Court of Appeals issued rulings (“ISRS rulings”) that determined certain capital investments in 2016 through 2018 were not eligible for recovery under the ISRS. The ISRS rulings upheld appeals by the Office of Public Counsel (OPC) that contested recovery of portions of Spire Missouri’s ISRS and overturned the three prior MoPSC decisions. In the third quarter of fiscal 2020, Spire Missouri reached a settlement with the MoPSC staff and the OPC to resolve these cases, which was subsequently approved by the MoPSC. Pursuant to the settlement, Spire Missouri will make a customer refund in the total amount of $15.0 as a one-time bill credit to be issued in August 2020. This refund will be applied to the $12.2 provision accrued in fiscal year 2019, while the remaining balance of $2.8 impacts fiscal 2020 revenue and earnings. The provision accrued in the first six months of fiscal 2020 was $4.8, so $2.0 was reversed in the quarter ended June 30, 2020. Pursuant to the settlement, ISRS rates remain unchanged.

Additional ISRS revenues are currently under appeal related to the January 2019 ISRS filings with annual authorized revenue of $12.4, as approved by the MoPSC effective May 25, 2019, and the July 2019 ISRS filings with annual authorized revenue totaling $8.8, which was approved by the MoPSC effective November 16, 2019. Those cases are in various stages of briefing, and no decisions have yet been rendered by the Missouri Western District Court of Appeals. In future periods, Spire Missouri will evaluate the need for any additional provisions based upon new information and further developments.

In January 2020, legislation was introduced in both the Missouri House and Senate to clarify language in the statute governing the ISRS mechanism. Specifically, the bills sought to ensure that Spire Missouri could continue to upgrade its infrastructure and enhance its safety and reliability, while securing timely recovery of costs incurred. House Bill 2120 was passed by the General Assembly on May 15, 2020 and signed into law by Missouri Governor Parson on July 2, 2020, clarifying which infrastructure investments qualify for ISRS recovery under the statute. The provisions of the bill become effective August 28, 2020. The Company expects those amendments to apply to new ISRS applications made on or after that date.

Spire Missouri requested an Accounting Authority Order (AAO) on May 18, 2020 to identify, track, document, accumulate, and defer in a regulatory asset from March 1, 2020 forward, the following: (1) its actual reasonable and prudently incurred costs related to the COVID-19 pandemic, including but not limited to (a) new or incremental operating and maintenance expense related to protecting employees and customers, and to plan for and communicate about impacts of the pandemic, (b) increased bad debt expense to the extent it exceeds levels included in the cost of service, (c) costs related to preparing for and any actual sequestration of employees, and (d) costs related to new assistance programs implemented to aid customers with payment of natural gas bills during the pandemic; (2) lost revenues related to the COVID-19 pandemic; (3) less costs avoided related to COVID-19; and (4) carrying costs. These items would be tracked and deferred for consideration by the Commission for rate recovery in the Company’s next general rate case. Carrying costs would be calculated using Spire Missouri’s cost of capital,

exclusive of related taxes, as determined in its most recent rate case. Hearings are scheduled for later this calendar year. In the meantime, no related regulatory assets have been recorded.

Spire Alabama

As part of their annual updates for Rate Stabilization and Equalization (RSE), on November 25, 2019, Spire Alabama and Spire Gulf filed an increase for rate year 2020 of $5.9 and $1.6, respectively, which became effective December 1, 2019. In addition, Spire Alabama was granted authority to begin an off-system sales and capacity release sharing program similar to the program currently in place at Spire Missouri.

Spire Alabama filed a Gas Supply Adjustment (GSA) rate decrease effective February 1, 2020, of approximately $13.9 (on an annual basis) primarily attributable to lower natural gas prices and results of the recently approved off-system sale and capacity release share program.

On March 24, 2020, the APSC approved an application for up to $150.0 of long-term debt financing for Spire Alabama.

Spire Alabama is tracking costs and other impacts of COVID-19 in the event that some of these items could be recoverable under its Enhanced Stability Reserve (ESR), but no related changes to regulatory assets or liabilities have been recorded to date.

Other

On November 21, 2019, the Federal Energy Regulatory Commission (FERC) issued an Order on Rehearing of its August 3, 2018 order issuing a certificate of public convenience and necessity to Spire STL Pipeline LLC. In the Order on Rehearing, the FERC dismissed or denied the outstanding requests for rehearing filed by several parties, dismissed the request for stay filed by one party and noted the withdrawal of the request for rehearing by another party. On January 21, 2020, two of the rehearing parties timely filed petitions for review of the FERC’s orders with the Court of Appeals for the District of Columbia Circuit. Spire STL Pipeline and Spire Missouri have intervened in this matter.

Financing Arrangements and Long-term Debt

9 Months Ended

Jun. 30, 2020

Debt Disclosure [Abstract]

Financing Arrangements and Long-term Debt

5. FINANCING ARRANGEMENTS AND LONG-TERM DEBT

Spire, Spire Missouri and Spire Alabama have a syndicated revolving credit facility pursuant to a loan agreement with 11 banks, expiring October 31, 2023. The loan agreement has an aggregate credit commitment of $975.0, including sublimits of $300.0 for Spire, $475.0 for Spire Missouri, and $200.0 for Spire Alabama. These sublimits may be reallocated from time to time among the three borrowers within the $975.0 aggregate commitment, with commitments fees applied for each borrower relative to its credit rating. Spire may use its line to provide for the funding needs of various subsidiaries. The agreement also contains financial covenants limiting each borrower’s consolidated total debt, including short-term debt, to no more than 70% of its total capitalization. As defined in the line of credit, on June 30, 2020, total debt was less than 60% of total capitalization for each borrower.

Spire has a commercial paper program (“CP Program”) pursuant to which Spire may issue short-term, unsecured commercial paper notes. Amounts available under the CP Program may be borrowed, repaid and re-borrowed from time to time, with the aggregate face or principal amount of the notes outstanding under the CP Program at any time not to exceed $975.0. The notes may have maturities of up to 365 days from date of issue.

On March 26, 2020, Spire entered into a new loan agreement with two banks providing for a term loan of $150.0, which was immediately fully funded and matures on March 25, 2021, subject to optional prepayment by Spire. The term loan bears interest at the LIBOR Rate (as defined in the loan agreement) plus 0.85% per annum. Proceeds were used for working capital and general corporate purposes.

Information about Spire’s consolidated short-term borrowings and about Spire Missouri’s and Spire Alabama’s borrowings from Spire is presented in the following table. As of June 30, 2020, $324.5 of Spire’s short-term borrowings were used to support lending to the Utilities.

	Spire (Parent Only)									Spire Missouri						Spire Alabama						Spire
	Credit			Term			CP			Credit			Spire			Credit			Spire			Consol-
	Facility			Loan			Program			Facility			Note			Facility			Note			idated
Nine Months Ended June 30, 2020
Weighted average borrowings	$	0.1		$	53.1		$	498.5		$	23.9		$	240.4		$	6.1		$	86.0		$	581.7
Lowest borrowings outstanding		—			—			73.5			—			16.0			—			18.5			432.6
Highest borrowings outstanding		23.1			150.0			856.6			185.1			429.5			50.0			161.3			856.6
Weighted average interest rate		1.9	%		2.1	%		2.0	%		1.9	%		1.9	%		0.6	%		1.8	%		2.0	%
As of June 30, 2020
Borrowings outstanding	$	—		$	150.0		$	327.6		$	—		$	218.3		$	—		$	85.6		$	477.6
Weighted average interest rate	n/a				1.2	%		0.5	%	n/a				0.5	%	n/a				0.5	%		0.9	%
As of September 30, 2019
Borrowings outstanding	$	—		$	—		$	743.2		$	—		$	386.4		$	—		$	128.7		$	743.2
Weighted average interest rate	n/a			n/a				2.3	%	n/a				2.3	%	n/a				2.3	%		2.3	%
As of June 30, 2019
Borrowings outstanding	$	—		$	—		$	434.0		$	—		$	281.5		$	—		$	79.6		$	434.0
Weighted average interest rate	n/a			n/a				2.7	%	n/a				2.7	%	n/a				2.7	%		2.7	%

The long-term debt agreements of Spire, Spire Missouri and Spire Alabama contain customary covenants and default provisions. As of June 30, 2020, there were no events of default under these covenants.

Interest expense shown on Spire’s consolidated statements of income and Spire Missouri’s statements of comprehensive income is net of the capitalized interest amounts shown in the following table.

	Three Months Ended June 30,				Nine Months Ended June 30,
	2020		2019		2020		2019
Spire	$	1.2	$	2.0	$	4.8	$	4.6
Spire Missouri		0.2		0.5		0.8		1.4
Spire Alabama		0.4		—		1.4		—

On November 12, 2019, Spire Missouri issued and sold to certain institutional purchasers in a private placement $275.0 of 2.84% first mortgage bonds due November 15, 2029. Interest is payable semi-annually. The bonds are secured by a mortgage and deed of trust and rank equal in right to payment with all Spire Missouri’s other first mortgage bonds. Spire Missouri used the proceeds to repay its $100.0 floating-rate note and for other general corporate purposes.

On December 2, 2019, Spire Alabama issued and sold to certain institutional investors in a private placement $100.0 of 2.88% Series 2019B Senior Notes due December 1, 2029. Interest is payable semi-annually. The notes are senior unsecured obligations of Spire Alabama and rank equal in right to payment with all its other senior unsecured indebtedness. Spire Alabama used the proceeds to repay short-term debt and for general corporate purposes.

On December 23, 2019, Spire STL Pipeline issued and sold notes to certain institutional investors in a $135.0 private placement. Interest is payable semi-annually at 2.95%, and principal repayment is scheduled annually in accordance with a 15-year amortization schedule with an average life of 9.2 years. Proceeds were used to repay short-term debt.

On June 16, 2020, Spire Missouri purchased and cancelled a portion of its outstanding first mortgage bonds, including $5.7 of its 7% bonds due 2029, $0.8 of its 6% bonds due 2034, $0.5 of its 6.15% bonds due 2036, and $0.1 of its 4.625% bonds due 2043.

Fair Value of Financial Instruments

9 Months Ended

Jun. 30, 2020

Fair Value Disclosures [Abstract]

Fair Value of Financial Instruments

6. FAIR VALUE OF FINANCIAL INSTRUMENTS

The carrying amounts of cash and cash equivalents and short-term debt approximate fair value due to the short maturity of these instruments. The fair values of long-term debt are estimated based on market prices for similar issues. Refer to Note 7, Fair Value Measurements, for information on financial instruments measured at fair value on a recurring basis.

The carrying amounts and estimated fair values of financial instruments not measured at fair value on a recurring basis are shown in the following tables, classified according to the fair value hierarchy. There were no such instruments classified as Level 3 (significant unobservable inputs) as of June 30, 2020, September 30, 2019, and June 30, 2019.

					Classification of Estimated Fair Value
	Carrying Amount		Fair Value		Quoted Prices in Active Markets (Level 1)		Significant Observable Inputs (Level 2)
Spire
As of June 30, 2020
Cash and cash equivalents	$	7.4	$	7.4	$	7.4	$	—
Notes payable		477.6		477.6		—		477.6
Long-term debt, including current portion		2,483.7		2,875.5		—		2,875.5
As of September 30, 2019
Cash and cash equivalents	$	5.8	$	5.8	$	5.8	$	—
Notes payable		743.2		743.2		—		743.2
Long-term debt, including current portion		2,122.6		2,373.4		—		2,373.4
As of June 30, 2019
Cash and cash equivalents	$	5.8	$	5.8	$	5.8	$	—
Notes payable		434.0		434.0		—		434.0
Long-term debt, including current portion		2,207.3		2,363.1		—		2,363.1

Spire Missouri
As of June 30, 2020
Cash and cash equivalents	$	0.7	$	0.7	$	0.7	$	—
Notes payable – associated companies		218.3		218.3		—		218.3
Long-term debt		1,091.9		1,303.2		—		1,303.2
As of September 30, 2019
Cash and cash equivalents	$	2.6	$	2.6	$	2.6	$	—
Notes payable – associated companies		386.4		386.4		—		386.4
Long-term debt		925.0		1,065.2		—		1,065.2
As of June 30, 2019
Cash and cash equivalents	$	3.7	$	3.7	$	3.7	$	—
Notes payable – associated companies		281.5		281.5		—		281.5
Long-term debt, including current portion		924.8		1,027.6		—		1,027.6

Spire Alabama
As of June 30, 2020
Notes payable – associated companies		85.6		85.6		—		85.6
Long-term debt		471.8		572.3		—		572.3
As of September 30, 2019
Notes payable – associated companies	$	128.7	$	128.7	$	—	$	128.7
Long-term debt, including current portion		412.2		474.8		—		474.8
As of June 30, 2019
Notes payable – associated companies	$	79.6	$	79.6	$	—	$	79.6
Long-term debt, including current portion		412.1		450.2		—		450.2

Compensation And Retirement Disclosure [Abstract]

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Fair Value Measurements

9 Months Ended

Jun. 30, 2020

Fair Value Disclosures [Abstract]

Fair Value Measurements

7. FAIR VALUE MEASUREMENTS

The information presented below categorizes the assets and liabilities in the balance sheets that are accounted for at fair value on a recurring basis in periods subsequent to initial recognition.

The mutual funds included in Level 1 are valued based on exchange-quoted market prices of individual securities.

Derivative instruments included in Level 1 are valued using quoted market prices on the New York Mercantile Exchange (NYMEX) or the Intercontinental Exchange (ICE). Derivative instruments classified in Level 2 include physical commodity derivatives that are valued using broker or dealer quotation services whose prices are derived principally from, or are corroborated by, observable market inputs. Also included in Level 2 are certain derivative instruments that have values that are similar to, and correlate with, quoted prices for exchange-traded instruments in active markets. Derivative instruments included in Level 3 are valued using generally unobservable inputs that are based upon the best information available and reflect management’s assumptions about how market participants would price the asset or liability. The Level 3 balances as of June 30, 2020, September 30, 2019, and June 30, 2019, consisted of gas commodity contracts. The Company’s and the Utilities’ policy is to recognize transfers between the levels of the fair value hierarchy, if any, as of the beginning of the interim reporting period in which circumstances change or events occur to cause the transfer.

The mutual funds are included in “Other Investments” on the Company’s balance sheets and in “Other Property and Investments” on Spire Missouri’s balance sheets. Derivative assets and liabilities, including receivables and payables associated with cash margin requirements, are presented net in the balance sheets when a legally enforceable netting agreement exists between the Company, Spire Missouri, or Spire Alabama and the counterparty to a derivative contract.

Spire

	Quoted Prices in Active Markets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Effects of Netting and Cash Margin Receivables /Payables			Total
As of June 30, 2020
ASSETS
Gas Utility:
U.S. stock/bond mutual funds	$	20.8	$	—	$	—	$	—		$	20.8
NYMEX/ICE natural gas contracts		1.8		—		—		(1.8	)		—
Gasoline and heating oil contracts		0.3		—		—		(0.3	)		—
Gas Marketing:
NYMEX/ICE natural gas contracts		—		20.1		—		(16.4	)		3.7
Natural gas commodity contracts		—		17.5		1.0		(6.4	)		12.1
Other:
U.S. stock/bond mutual funds		19.2		—		—		—			19.2
Total	$	42.1	$	37.6	$	1.0	$	(24.9	)	$	55.8
LIABILITIES
Gas Utility:
NYMEX/ICE natural gas contracts	$	7.2	$	—	$	—	$	(7.2	)	$	—
Gas Marketing:
NYMEX/ICE natural gas contracts		0.3		16.1		—		(16.4	)		—
Natural gas commodity contracts		—		16.7		—		(6.4	)		10.3
Other:
Interest rate swaps		—		66.1		—		—			66.1
Total	$	7.5	$	98.9	$	—	$	(30.0	)	$	76.4

	Quoted Prices in Active Markets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Effects of Netting and Cash Margin Receivables /Payables			Total
As of September 30, 2019
ASSETS
Gas Utility:
U.S. stock/bond mutual funds	$	20.5	$	—	$	—	$	—		$	20.5
Gas Marketing:
NYMEX/ICE natural gas contracts		0.9		6.5		—		(6.9	)		0.5
Natural gas commodity contracts		—		16.8		—		(2.5	)		14.3
Other:
U.S. stock/bond mutual funds		15.5		—		—		—			15.5
Total	$	36.9	$	23.3	$	—	$	(9.4	)	$	50.8
LIABILITIES
Gas Utility:
NYMEX/ICE natural gas contracts	$	12.3	$	—	$	—	$	(12.3	)	$	—
Gas Marketing:
NYMEX/ICE natural gas contracts		0.4		8.5		—		(8.9	)		—
Natural gas commodity contracts		—		13.8		0.1		(2.5	)		11.4
Other:
Interest rate swaps		—		43.4		—		—			43.4
Total	$	12.7	$	65.7	$	0.1	$	(23.7	)	$	54.8

As of June 30, 2019
ASSETS
Gas Utility:
U.S. stock/bond mutual funds	$	20.4	$	—	$	—	$	—		$	20.4
Gas Marketing:
NYMEX/ICE natural gas contracts		0.8		5.0		—		(5.5	)		0.3
Natural gas commodity contracts		—		22.0		—		(2.4	)		19.6
Other:
U.S. stock/bond mutual funds		16.6		—		—		—			16.6
Total	$	37.8	$	27.0	$	—	$	(7.9	)	$	56.9
LIABILITIES
Gas Utility:
NYMEX/ICE natural gas contracts	$	11.1	$	—	$	—	$	(11.1	)	$	—
Gas Marketing:
NYMEX/ICE natural gas contracts		0.7		5.4		—		(6.1	)		—
Natural gas commodity contracts		—		15.2		0.2		(2.4	)		13.0
Other:
Interest rate swaps		—		27.4		—		—			27.4
Total	$	11.8	$	48.0	$	0.2	$	(19.6	)	$	40.4

Spire Missouri

	Quoted Prices in Active Markets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Effects of Netting and Cash Margin Receivables /Payables			Total
As of June 30, 2020
ASSETS
U.S. stock/bond mutual funds	$	20.8	$	—	$	—	$	—		$	20.8
NYMEX/ICE natural gas contracts		1.8		—		—		(1.8	)		—
Gasoline and heating oil contracts		0.3		—		—		(0.3	)		—
Total	$	22.9	$	—	$	—	$	(2.1	)	$	20.8
LIABILITIES
NYMEX/ICE natural gas contracts	$	7.2	$	—	$	—	$	(7.2	)	$	—

As of September 30, 2019
ASSETS
U.S. stock/bond mutual funds	$	20.5	$	—	$	—	$	—		$	20.5
LIABILITIES
NYMEX/ICE natural gas contracts	$	12.3	$	—	$	—	$	(12.3	)	$	—

As of June 30, 2019
ASSETS
U.S. stock/bond mutual funds	$	20.4	$	—	$	—	$	—		$	20.4
LIABILITIES
NYMEX/ICE natural gas contracts	$	11.1	$	—	$	—	$	(11.1	)	$	—

Spire Alabama

Spire Alabama occasionally utilizes a gasoline derivative program to stabilize the cost of fuel used in operations but had no outstanding derivative contracts as of June 30, 2020, September 30, 2019 and June 30, 2019.

Pension Plans and Other Postretirement Benefits

9 Months Ended

Jun. 30, 2020

Pension Plans and Other Postretirement Benefits

8. PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS

Pension Plans

Spire and the Utilities maintain pension plans for their employees.

Spire Missouri has non-contributory, defined benefit, trusteed forms of pension plans covering the majority of its employees. Plan assets consist primarily of corporate and U.S. government obligations and a growth segment consisting of exposure to equity markets, commodities, real estate and inflation-indexed securities, achieved through derivative instruments.

Spire Alabama has non-contributory, defined benefit, trusteed forms of pension plans covering the majority of its employees. Qualified plan assets are comprised of mutual and commingled funds consisting of U.S. equities with varying strategies, global equities, alternative investments, and fixed income investments.

The net periodic pension cost included the following components:

	Three Months Ended June 30,						Nine Months Ended June 30,
	2020			2019			2020			2019
Spire
Service cost – benefits earned during the period	$	5.7		$	4.8		$	16.8		$	14.5
Interest cost on projected benefit obligation*		5.5			7.1			17.2			21.2
Expected return on plan assets*		(8.5	)		(9.2	)		(26.7	)		(27.2	)
Amortization of prior service credit*		(0.6	)		(0.3	)		(1.8	)		(0.9	)
Amortization of actuarial loss*		3.3			2.3			10.9			6.9
Loss on lump-sum settlements*		2.3			—			23.3			—
Subtotal		7.7			4.7			39.7			14.5
Regulatory adjustment		7.4			10.1			5.7			29.8
Net pension cost	$	15.1		$	14.8		$	45.4		$	44.3

Spire Missouri
Service cost – benefits earned during the period	$	4.0		$	3.2		$	11.7		$	9.4
Interest cost on projected benefit obligation*		3.8			5.0			12.0			14.9
Expected return on plan assets*		(5.9	)		(6.5	)		(18.8	)		(19.2	)
Amortization of prior service cost*		—			0.2			0.1			0.6
Amortization of actuarial loss*		2.6			2.2			8.6			6.5
Loss on lump-sum settlements*		2.3			—			23.3			—
Subtotal		6.8			4.1			36.9			12.2
Regulatory adjustment		5.4			8.0			(0.1	)		23.9
Net pension cost	$	12.2		$	12.1		$	36.8		$	36.1

Spire Alabama
Service cost – benefits earned during the period	$	1.6		$	1.5		$	4.6		$	4.6
Interest cost on projected benefit obligation*		1.2			1.5			3.7			4.5
Expected return on plan assets*		(1.7	)		(1.8	)		(5.2	)		(5.4	)
Amortization of prior service credit*		(0.6	)		(0.5	)		(1.8	)		(1.4	)
Amortization of actuarial loss*		0.7			0.2			2.3			0.6
Subtotal		1.2			0.9			3.6			2.9
Regulatory adjustment		1.7			1.8			5.1			5.2
Net pension cost	$	2.9		$	2.7		$	8.7		$	8.1

* Denotes pension expense line items that are recorded below the operating income line in the income statements, in the line item “Other Income (Expense), Net.”

Pursuant to the provisions of Spire Missouri’s and Spire Alabama’s pension plans, pension obligations may be satisfied by monthly annuities, lump-sum cash payments, or special termination benefits. Lump-sum payments are recognized as settlements (which can result in gains or losses) only if the total of such payments exceeds the sum of service and interest costs in a specific year. Special termination benefits, when offered, are also recognized as settlements which can result in gains or losses. In the quarter ended March 31, 2020, two Spire Missouri plans met the criteria for settlement recognition. The lump-sum payments recognized as settlements for the remeasurement were $59.1. The lump-sum settlement resulted in a loss of $21.0. In the quarter ended June 30, 2020, two Spire Missouri plans met the criteria for settlement recognition. The lump-sum payments recognized as settlements for the remeasurement were $6.0. The lump-sum settlement resulted in a loss of $2.3. For the remeasurements, the discount rates for the Missouri plans were updated to 3.0% from 3.2% at September 30, 2019. For the three and nine months ended June 30, 2019, no pension plans met the criteria for settlement recognition.

The funding policy of the Utilities is to contribute an amount not less than the minimum required by government funding standards, nor more than the maximum deductible amount for federal income tax purposes. Fiscal 2020 contributions to Spire Missouri’s pension plans through June 30, 2020 were $20.9 to the qualified trusts and none to non-qualified plans. There were $9.1 of fiscal 2020 contributions to the Spire Alabama pension plans through June 30, 2020.

Contributions to the qualified trusts of Spire Missouri’s pension plans for the remainder of fiscal 2020 are anticipated to be $7.8. Contributions to Spire Alabama’s pension plans for the remainder of fiscal 2020 are anticipated to be $3.6.

Other Postretirement Benefits

Spire and the Utilities provide certain life insurance benefits at retirement. Spire Missouri plans provide for medical insurance after early retirement until age 65. For retirements prior to January 1, 2015, certain Spire Missouri plans provided medical insurance after retirement until death. The Spire Alabama plans provide medical insurance upon retirement until death for certain retirees depending on the type of employee and the date the employee was originally hired.

Net periodic postretirement benefit costs consisted of the following components:

	Three Months Ended June 30,						Nine Months Ended June 30,
	2020			2019			2020			2019
Spire
Service cost – benefits earned during the period	$	1.5		$	1.8		$	4.4		$	5.5
Interest cost on accumulated postretirement benefit obligation*		1.5			2.3			4.6			6.7
Expected return on plan assets*		(4.1	)		(4.1	)		(12.3	)		(12.1	)
Amortization of prior service credit*		(0.1	)		—			(0.4	)		(0.1	)
Amortization of actuarial gain*		(0.6	)		(0.1	)		(1.6	)		(0.4	)
Subtotal		(1.8	)		(0.1	)		(5.3	)		(0.4	)
Regulatory adjustment		4.0			2.5			12.0			7.5
Net postretirement benefit cost	$	2.2		$	2.4		$	6.7		$	7.1

Spire Missouri
Service cost – benefits earned during the period	$	1.4		$	1.7		$	4.0		$	5.1
Interest cost on accumulated postretirement benefit obligation*		1.2			1.8			3.5			5.2
Expected return on plan assets*		(2.8	)		(2.8	)		(8.5	)		(8.3	)
Amortization of prior service (credit) cost*		(0.1	)		0.1			(0.2	)		0.2
Amortization of actuarial gain*		(0.6	)		(0.1	)		(1.6	)		(0.4	)
Subtotal		(0.9	)		0.7			(2.8	)		1.8
Regulatory adjustment		4.4			2.9			13.3			8.8
Net postretirement benefit cost	$	3.5		$	3.6		$	10.5		$	10.6

Spire Alabama
Service cost – benefits earned during the period	$	0.1		$	0.1		$	0.3		$	0.3
Interest cost on accumulated postretirement benefit obligation*		0.3			0.4			1.0			1.3
Expected return on plan assets*		(1.2	)		(1.2	)		(3.6	)		(3.6	)
Amortization of prior service credit*		—			(0.1	)		(0.2	)		(0.3	)
Subtotal		(0.8	)		(0.8	)		(2.5	)		(2.3	)
Regulatory adjustment		(0.4	)		(0.4	)		(1.3	)		(1.3	)
Net postretirement benefit income	$	(1.2	)	$	(1.2	)	$	(3.8	)	$	(3.6	)

* Denotes other postretirement expense line items that are recorded below the operating income line in the income statements, in the line item “Other Income (Expense), Net.”

Missouri and Alabama state laws provide for the recovery in rates of costs accrued pursuant to GAAP provided that such costs are funded through an independent, external funding mechanism. The Utilities have established Voluntary Employees’ Beneficiary Association (VEBA) and Rabbi Trusts as external funding mechanisms. The assets of the VEBA and Rabbi Trusts consist primarily of money market securities and mutual funds invested in stocks and bonds.

The Utilities’ funding policy is to contribute amounts to the trusts equal to the periodic benefit cost calculated pursuant to GAAP as recovered in rates. There have been no contributions to the postretirement plans through June 30, 2020 for Spire Missouri or Spire Alabama, and none are expected to be required for the remainder of the fiscal year.

The entire disclosure for retirement benefits.

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Information by Operating Segment

Information by Operating Segment

9 Months Ended

Jun. 30, 2020

Segment Reporting [Abstract]

9. INFORMATION BY OPERATING SEGMENT

The Company has two reportable segments: Gas Utility and Gas Marketing. The Gas Utility segment is the aggregation of the operations of the Utilities. The Gas Marketing segment includes the results of Spire Marketing, a subsidiary engaged in the non-regulated marketing of natural gas and related activities, including utilizing natural gas storage contracts for providing natural gas sales. Other components of the Company’s consolidated information include:

•

unallocated corporate items, including certain debt and associated interest costs;

•

Spire STL Pipeline, a subsidiary of Spire which has constructed and, as of November 2019, operates a 65-mile FERC-regulated pipeline to deliver natural gas into eastern Missouri;

•

Spire Storage, a subsidiary of Spire providing physical natural gas storage services; and

•

Spire’s subsidiaries engaged in the operation of a propane pipeline, the compression of natural gas, and risk management, among other activities.

Accounting policies are described in Note 1, Summary of Significant Accounting Policies. Intersegment transactions include sales of natural gas from Spire Marketing to Spire Missouri, Spire Alabama and Spire Storage, sales of natural gas from Spire Missouri and Spire Alabama to Spire Marketing, propane transportation services provided by Spire NGL Inc. to Spire Missouri, and propane storage services provided by Spire Missouri to Spire NGL Inc.

Management evaluates the performance of the operating segments based on the computation of net economic earnings. Net economic earnings exclude from reported net income the after-tax impacts of fair value accounting and timing adjustments associated with energy-related transactions, the impacts of acquisition, divestiture and restructuring activities, and the largely non-cash impacts of impairments (discussed in Note 1) and other non-recurring or unusual items such as certain regulatory, legislative, or GAAP standard-setting actions. For the fiscal 2020 periods presented, adjustments for Spire Missouri ISRS revenues reflect the regulatory settlement reached in the third quarter of fiscal 2020, as discussed in Note 4, Regulatory Matters, such that the related GAAP provision for customer credit for fiscal 2020 to date is reflected in net economic earnings.

	Gas Utility		Gas Marketing			Other			Eliminations			Consolidated
Three Months Ended June 30, 2020
Operating Revenues:
Revenues from external customers	$	305.7	$	11.6		$	3.8		$	—		$	321.1
Intersegment revenues		0.3		—			11.6			(11.9	)		—
Total Operating Revenues		306.0		11.6			15.4			(11.9	)		321.1
Operating Expenses:
Gas Utility
Natural and propane gas		90.6		—			—			(19.9	)		70.7
Operation and maintenance		115.5		—			—			(3.0	)		112.5
Depreciation and amortization		47.8		—			—			—			47.8
Taxes, other than income taxes		31.7		—			—			—			31.7
Total Gas Utility Operating Expenses		285.6		—			—			(22.9	)		262.7
Impairments		—		—			148.6			—			148.6
Gas Marketing and Other		—		(6.6	)		11.9			11.0			16.3
Total Operating Expenses		285.6		(6.6	)		160.5			(11.9	)		427.6
Operating Income (Loss)	$	20.4	$	18.2		$	(145.1	)	$	—		$	(106.5	)
Net Economic Earnings (Loss)	$	8.4	$	0.1		$	(1.2	)	$	—		$	7.3

	Gas Utility		Gas Marketing			Other			Eliminations			Consolidated
Three Months Ended June 30, 2019
Operating Revenues:
Revenues from external customers	$	301.4	$	18.4		$	1.5		$	—		$	321.3
Intersegment revenues		0.2		(0.1	)		3.1			(3.2	)		—
Total Operating Revenues		301.6		18.3			4.6			(3.2	)		321.3
Operating Expenses:
Gas Utility
Natural and propane gas		88.1		—			—			(12.6	)		75.5
Operation and maintenance		113.4		—			—			(2.2	)		111.2
Depreciation and amortization		45.1		—			—			—			45.1
Taxes, other than income taxes		29.7		—			—			—			29.7
Total Gas Utility Operating Expenses		276.3		—			—			(14.8	)		261.5
Gas Marketing and Other		—		25.3			9.6			11.6			46.5
Total Operating Expenses		276.3		25.3			9.6			(3.2	)		308.0
Operating Income (Loss)	$	25.3	$	(7.0	)	$	(5.0	)	$	—		$	13.3
Net Economic Earnings (Loss)	$	7.6	$	3.3		$	(5.9	)	$	—		$	5.0

	Gas Utility		Gas Marketing		Other			Eliminations			Consolidated
Nine Months Ended June 30, 2020
Operating Revenues:
Revenues from external customers	$	1,515.4	$	77.2	$	10.9		$	—		$	1,603.5
Intersegment revenues		0.3		—		30.3			(30.6	)		—
Total Operating Revenues		1,515.7		77.2		41.2			(30.6	)		1,603.5
Operating Expenses:
Gas Utility
Natural and propane gas		603.7		—		—			(69.4	)		534.3
Operation and maintenance		319.9		—		—			(8.3	)		311.6
Depreciation and amortization		141.2		—		—			—			141.2
Taxes, other than income taxes		121.3		—		—			—			121.3
Total Gas Utility Operating Expenses		1,186.1		—		—			(77.7	)		1,108.4
Impairments		—		—		148.6			—			148.6
Gas Marketing and Other		—		59.0		34.1			47.1			140.2
Total Operating Expenses		1,186.1		59.0		182.7			(30.6	)		1,397.2
Operating Income (Loss)	$	329.6	$	18.2	$	(141.5	)	$	—		$	206.3
Net Economic Earnings (Loss)	$	221.8	$	11.3	$	(10.0	)	$	—		$	223.1

	Gas Utility		Gas Marketing		Other			Eliminations			Consolidated
Nine Months Ended June 30, 2019
Operating Revenues:
Revenues from external customers	$	1,651.9	$	69.6	$	5.3		$	—		$	1,726.8
Intersegment revenues		1.7		—		9.0			(10.7	)		—
Total Operating Revenues		1,653.6		69.6		14.3			(10.7	)		1,726.8
Operating Expenses:
Gas Utility
Natural and propane gas		746.6		—		—			(82.0	)		664.6
Operation and maintenance		330.3		—		—			(7.1	)		323.2
Depreciation and amortization		133.2		—		—			—			133.2
Taxes, other than income taxes		126.3		—		—			—			126.3
Total Gas Utility Operating Expenses		1,336.4		—		—			(89.1	)		1,247.3
Gas Marketing and Other		—		47.3		25.9			78.4			151.6
Total Operating Expenses		1,336.4		47.3		25.9			(10.7	)		1,398.9
Operating Income (Loss)	$	317.2	$	22.3	$	(11.6	)	$	—		$	327.9
Net Economic Earnings (Loss)	$	220.7	$	17.8	$	(19.7	)	$	—		$	218.8

The Company’s total assets by segment were as follows:

	June 30,			September 30,			June 30,
	2020			2019			2019
Total Assets:
Gas Utility	$	6,330.1		$	6,094.6		$	5,830.1
Gas Marketing		158.6			212.3			232.3
Other		2,324.8			2,692.7			2,537.4
Eliminations		(990.9	)		(1,380.4	)		(1,267.8	)
Total Assets	$	7,822.6		$	7,619.2		$	7,332.0

The following table reconciles the Company’s net economic earnings to net income.

	Three Months Ended June 30,						Nine Months Ended June 30,
	2020			2019			2020			2019
Net Income	$	(92.3	)	$	(3.0	)	$	108.3		$	218.9
Adjustments, pre-tax:
Impairments		148.6			—			148.6			—
Provision for ISRS rulings		(4.8	)		—			—			—
Unrealized (gain) loss on energy-related derivatives		(18.5	)		8.0			(3.2	)		(3.3	)
Lower of cost or market inventory adjustments		—			2.7			—			2.7
Acquisition, divestiture and restructuring activities		—			—			—			0.4
Income tax effect of adjustments		(25.7	)		(2.7	)		(30.6	)		0.1
Net Economic Earnings	$	7.3		$	5.0		$	223.1		$	218.8

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

9 Months Ended

Jun. 30, 2020

Commitments and Contingencies

10. COMMITMENTS AND CONTINGENCIES

Commitments

The Company and the Utilities have entered into contracts with various counterparties, expiring on dates through 2039, for the storage, transportation, and supply of natural gas. Minimum payments required under the contracts in place at June 30, 2020, are estimated at $1,947.6, $1,330.2, and $151.5 for the Company, Spire Missouri, and Spire Alabama, respectively. Additional contracts are generally entered into prior to or during the heating season of November through April. The Utilities recover their costs from customers in accordance with their PGA clauses or GSA riders.

Contingencies

The Company and the Utilities account for contingencies, including environmental liabilities, in accordance with accounting standards under the loss contingency guidance of ASC Topic 450, Contingencies, when it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated.

In addition to matters noted below, the Company and the Utilities are involved in other litigation, claims, and investigations arising in the normal course of business. Management, after discussion with counsel, believes the final outcome will not have a material effect on the statements of income, balance sheets, and statements of cash flows of the Company, Spire Missouri, or Spire Alabama. However, there is uncertainty in the valuation of pending claims and prediction of litigation results.

The Company and the Utilities own and operate natural gas distribution, transmission, and storage facilities, the operations of which are subject to various environmental laws, regulations, and interpretations. While environmental issues resulting from such operations arise in the ordinary course of business, such issues have not materially affected the Company’s or Utilities’ financial position and results of operations. As environmental laws, regulations, and their interpretations change, the Company or the Utilities may incur additional environmental liabilities that may result in additional costs, which may be material.

In the natural gas industry, many gas distribution companies have incurred environmental liabilities associated with sites they or their predecessor companies formerly owned or operated where manufactured gas operations took place. The Utilities each have former manufactured gas plant (MGP) operations in their respective service territories. To the extent costs are incurred associated with environmental remediation activities, the Utilities would request authority from their respective regulators to defer such costs (less any amounts received from insurance proceeds or as contributions from other potentially responsible parties (PRPs)) and collect them through future rates.

Spire Missouri

Spire Missouri has identified three former MGP sites in the city of St. Louis, Missouri (the “City”) where costs have been incurred and claims have been asserted. Spire Missouri has enrolled two of the sites in the Missouri Department of Natural Resources (MDNR) Brownfields/Voluntary Cleanup Program (BVCP). The third site is the result of a relatively new claim assertion by the United States Environmental Protection Agency (EPA).

In conjunction with redevelopment of one of the sites, Spire Missouri and another former owner of the site entered into an agreement (the “Remediation Agreement”) with the City development agencies, the developer, and an environmental consultant that obligates one of the City agencies and the environmental consultant to remediate the site and obtain a No Further Action letter from the MDNR. The Remediation Agreement also provides for a release of Spire Missouri and the other former site owner from certain liabilities related to the past and current environmental condition of the site and requires the developer and the environmental consultant to maintain certain insurance coverage, including remediation cost containment, premises pollution liability, and professional liability. The operative provisions of the Remediation Agreement were triggered on December 20, 2010, on which date Spire Missouri and the other former site owner, as full consideration under the Remediation Agreement, paid a small percentage of the cost of remediation of the site. The amount paid by Spire Missouri did not materially impact the financial condition, results of operations, or cash flows of the Company.

Spire Missouri has not owned the second site for many years. In a letter dated June 29, 2011, the Attorney General for the State of Missouri informed Spire Missouri that the MDNR had completed an investigation of the site. The Attorney General requested that Spire Missouri participate in the follow up investigations of the site. In a letter dated January 10, 2012, Spire Missouri stated that it would participate in future environmental response activities at the site in conjunction with other PRPs that are willing to contribute to such efforts in a meaningful and equitable fashion. Accordingly, Spire Missouri entered into a cost sharing agreement for remedial investigation with other PRPs. To date, MDNR has not approved the agreement, so remedial investigation has not yet occurred.

Additionally, in correspondence dated November 30, 2016, Region 7 of the EPA has asserted that Spire Missouri is liable under Section 107(a) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA) for alleged coal gas waste contamination at a third site in the northern portion of the City on which Spire Missouri operated a MGP. Spire Missouri has not owned or operated the site (also known as Station “B”) for over 70 years. Spire Missouri and the site owner have met with the EPA and reviewed its assertions. Both Spire Missouri and the site owner have notified the EPA that information and data provided by the EPA to date does not rise to the level of documenting a threat to the public health or environment. As such, Spire Missouri requested more information from the EPA, some of which would also be utilized to identify other former owners and operators of the site that could be added as PRPs. To date, Spire Missouri has not received a response from the EPA.

Spire Missouri has notified its insurers that it seeks reimbursement for costs incurred in the past and future potential liabilities associated with these MGP sites. While some of the insurers have denied coverage and reserved their rights, Spire Missouri retains the right to seek potential reimbursements from them.

On March 10, 2015, Spire Missouri received a Section 104(e) information request under CERCLA from EPA Region 7 regarding the former Thompson Chemical/Superior Solvents site in the City. In turn, Spire Missouri issued a Freedom of Information Act (FOIA) request to the EPA on April 3, 2015, in an effort to identify the basis of the inquiry. The FOIA response from the EPA was received on July 15, 2015 and a response was provided to the EPA on August 15, 2015. Spire Missouri has received no further inquiry from the EPA regarding this matter.

In its western service area, Spire Missouri has seven owned MGP sites enrolled in the BVCP, including Joplin MGP #1, St. Joseph MGP #1, Kansas City Coal Gas Station B, Kansas City Station A Railroad area, Kansas City Coal Gas Station A North, Kansas City Coal Gas Station A South, and Independence MGP #2. Source removal has been conducted at all of the owned sites since 2003 with the exception of Joplin. On September 15, 2016, a request was made with the MDNR for a restrictive covenant use limitation with respect to Joplin. Remediation efforts at the seven sites are at various stages of completion, ranging from groundwater monitoring and sampling following source removal activities to the aforementioned request in respect to Joplin. As part of its participation in the BVCP, Spire Missouri communicates regularly with the MDNR with respect to its remediation efforts and monitoring activities at these sites. On May 11, 2015, MDNR approved the next phase of investigation at the Kansas City Station A North and Railroad areas.

To date, costs incurred for all Spire Missouri’s MGP sites for investigation, remediation and monitoring these sites have not been material. However, the amount of costs relative to future remedial actions at these and other sites is unknown and may be material. The actual future costs that Spire Missouri may incur could be materially higher or lower depending upon several factors, including whether remediation actions will be required, final selection and regulatory approval of any remedial actions, changing technologies and government regulations, the ultimate ability of other PRPs to pay, and any insurance recoveries.

In 2013, Spire Missouri retained an outside consultant to conduct probabilistic cost modeling of 19 former MGP sites owned or operated by Spire Missouri. The purpose of this analysis was to develop an estimated range of probabilistic future liability for each site. That analysis, completed in August 2014, provided a range of demonstrated possible future expenditures to investigate, monitor and remediate all 19 MGP sites. Spire Missouri has recorded its best estimate of the probable expenditures that relate to these matters. The amount is not material.

Spire Missouri and the Company do not expect potential liabilities that may arise from remediating these sites to have a material impact on their future financial condition or results of operations.

Spire Alabama

Spire Alabama is in the chain of title of nine former MGP sites, four of which it still owns, and five former manufactured gas distribution sites, one of which it still owns. Spire Alabama does not foresee a probable or reasonably estimable loss associated with these sites. Spire Alabama and the Company do not expect potential liabilities that may arise from remediating these sites to have a material impact on their future financial condition or results of operations.

In 2012, Spire Alabama responded to an EPA Request for Information Pursuant to Section 104 of CERCLA relating to the 35th Avenue Superfund Site located in North Birmingham, Jefferson County, Alabama. Spire Alabama was identified as a PRP under CERCLA for the cleanup of the site or costs the EPA incurs in cleaning up the site. At this point, Spire Alabama has not been provided information that would allow it to determine the extent, if any, of its potential liability with respect to the 35th Avenue Superfund Site and vigorously denies its inclusion as a PRP.

Spire

In addition to those discussed above for Spire Missouri and Spire Alabama, Spire is aware of the following contingent matter.

In February 2018, the Company was made aware of a complaint filed with the U.S. Department of Housing and Urban Development (HUD) by the South Alabama Center for Fair Housing and the National Community Reinvestment Coalition. The complaint alleges that Spire Gulf discriminated against unspecified residents of Eight Mile, Alabama, on the basis of race in violation of the Fair Housing Act by failing to adequately address the odorant release that occurred in 2008. The Company believes there is no basis for the complaint, HUD has no jurisdiction in the matter, and there will be no material impact on its future financial condition or results of operations.

Leases

9 Months Ended

Jun. 30, 2020

Leases [Abstract]

Leases

11. LEASES

The lease agreement covering the Company’s primary office space in St. Louis extends through February 2035, with an option to renew for an additional five years. Spire Alabama’s lease agreement for office space in Birmingham extends through January 2024. The lease agreement covering Spire Marketing and Spire Storage office space in Houston extends through December 2028, with options to terminate three years earlier or to renew for an additional five years. The renewal options in the St. Louis and Houston leases are reasonably certain to be exercised and are included in the lease term used to determine the right-of use assets and lease liabilities. The Company and its subsidiaries have other relatively minor rental arrangements for real estate and equipment with remaining terms of up to eleven years.

Operating lease cost, cash flow and noncash information for the three and nine months ended June 30, 2020 are shown in the following tables.

Three Months Ended June 30, 2020	Spire		Spire Missouri		Spire Alabama
Operating lease cost, including amounts capitalized	$	2.1	$	0.1	$	0.9
Cash flow and noncash information about operating leases:
Operating cash flows representing cash paid for amounts included in the measurement of lease liabilities		2.2		0.1		0.9
Right-of-use assets obtained in exchange for lease liabilities		—		—		—

Nine Months Ended June 30, 2020	Spire		Spire Missouri		Spire Alabama
Operating lease cost, including amounts capitalized	$	6.9	$	0.4	$	3.0
Cash flow and noncash information about operating leases:
Operating cash flows representing cash paid for amounts included in the measurement of lease liabilities		6.7		0.4		2.8
Right-of-use assets obtained in exchange for lease liabilities		71.1		2.1		10.0

The following table shows balance sheet and weighted-average information about operating leases as of June 30, 2020.

	Balance sheet classification	Spire			Spire Missouri			Spire Alabama
Right-of-use assets	Deferred Charges and Other Assets: Other	$	66.2		$	1.8		$	7.2
Lease liabilities, current	Current Liabilities, Other		6.5			0.3			1.9
Lease liabilities, noncurrent	Deferred Credits and Other Liabilities: Other		59.5			1.4			5.1
Weighted-average remaining lease term		16.0 years			5.6 years			3.6 years
Weighted-average discount rate			4.2	%		2.5	%		2.2	%

Following is a maturity analysis by fiscal year for operating lease liabilities as of June 30, 2020.

	Spire			Spire Missouri			Spire Alabama
Remainder of 2020	$	1.2		$	0.1		$	0.3
2021		7.2			0.4			2.1
2022		7.2			0.4			2.1
2023		7.2			0.3			2.1
2024		5.8			0.3			0.7
2025		5.1			0.3			—
Thereafter		58.4			0.2			—
Total undiscounted lease payments		92.1			2.0			7.3
Less present value discount		(26.1	)		(0.3	)		(0.3	)
Total current and noncurrent lease liabilities	$	66.0		$	1.7		$	7.0

As of September 30, 2019, the annual minimum rental commitments for operating leases (under ASC 840) were as follows.

	2020		2021		2022		2023		2024		Later		Total
Spire	$	8.2	$	7.0	$	6.8	$	6.1	$	4.8	$	36.5	$	69.4
Spire Missouri		0.5		0.2		—		—		—		—		0.7
Spire Alabama		2.9		2.1		2.1		2.1		0.7		—		9.9

There are no significant finance leases, short-term leases, subleases, variable lease payments, residual value guarantees, restrictions or covenants pertaining to leases.

The Company elected, for all asset classes, not to recognize right-of-use assets and lease liabilities for short-term leases. Instead, the lease payments are recognized in profit or loss on a straight-line basis over the lease term and variable lease payments are recognized in the period in which the obligation for those payments is incurred. The Company elected, for all asset classes, not to separate nonlease components from lease components and instead to account for each separate lease component and the nonlease components associated with that lease component as a single lease component.

The discount rate used for all the leases is the applicable incremental borrowing rate, which is the rate of interest that a lessee would have to pay to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. For a subsidiary lessee, the rate applicable to the subsidiary is used unless the lease terms are influenced by parent credit.

Summary of Significant Accounting Policies (Policies)

9 Months Ended

Jun. 30, 2020

Accounting Policies [Abstract]

Basis of Presentation

BASIS OF PRESENTATION – These notes are an integral part of the accompanying unaudited financial statements of Spire Inc. (“Spire” or the “Company”) presented on a consolidated basis, Spire Missouri Inc. (“Spire Missouri”) and Spire Alabama Inc. (“Spire Alabama”). Spire Missouri and Spire Alabama are wholly owned subsidiaries of Spire. Spire Missouri, Spire Alabama and the subsidiaries of Spire EnergySouth Inc. (“Spire EnergySouth”) are collectively referred to as the “Utilities.” The subsidiaries of Spire EnergySouth are Spire Gulf Inc. and Spire Mississippi Inc.

The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) for interim financial information with the instructions to Form 10-Q and Rule 10-01 of Regulation S‑X. Accordingly, they do not include all the disclosures required for complete financial statements. In the opinion of management, the accompanying unaudited financial statements include all adjustments necessary for the fair presentation of the results of operations for the periods presented. This Form 10-Q should be read in conjunction with the Notes to Financial Statements contained in Spire’s, Spire Missouri’s and Spire Alabama’s combined Annual Report on Form 10-K for the fiscal year ended September 30, 2019.

The consolidated financial position, results of operations, and cash flows of Spire include the accounts of the Company and all its subsidiaries. Transactions and balances between consolidated entities have been eliminated from the consolidated financial statements of Spire. In compliance with GAAP, transactions between Spire Missouri and Spire Alabama and their affiliates, as well as intercompany balances on their balance sheets, have not been eliminated from their separate financial statements.

Impairment of Long-Lived Assets

IMPAIRMENT OF LONG-LIVED ASSETS – Long-lived assets classified as held and used are evaluated for impairment when events or changes in circumstances indicate that the carrying value of such assets may not be recoverable. Whether impairment has occurred is determined by comparing the estimated undiscounted cash flows attributable to the assets with the carrying value of the assets. If the carrying value exceeds the undiscounted cash flows, the Company recognizes an impairment charge equal to the amount of the carrying value that exceeds the estimated fair value of the assets. In the period in which the Company determines an asset meets held-for-sale criteria, an impairment charge is recorded to the extent the book value exceeds its fair value less cost to sell.

On July 1, 2020, Spire’s Board of Directors, based upon the recommendation of senior management, revised the development plan for Spire Storage West LLC (“Spire Storage”), resulting in an impairment charge of $140.8 related to Spire Storage assets (non-utility property on the balance sheet) in the quarter ended June 30, 2020. The revision was driven by the realization that a longer time horizon will be required for optimization and positioning of the storage facility to serve energy markets in the western United States. Among other factors, evaluations of the continuing evolution of market dynamics in the region led management to update models of various development alternatives. Separately in the quarter ended June 30, 2020, Spire recorded impairment charges totaling $7.8 related to two commercial compressed natural gas fueling stations (also non-utility property) as a result of revised projections reflecting lower diesel prices and slower conversions of Class 8 vehicles. The fair values used in measuring the impairment charges were determined with an expected present value technique using a discounted cash flow method under an income approach.

Derivatives

DERIVATIVES – In the course of their business, certain subsidiaries of Spire enter into commitments associated with the purchase or sale of natural gas. Certain of their derivative natural gas contracts are designated as normal purchases or normal sales and, as such, are excluded from the scope of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 815, Derivatives and Hedging. Those contracts are accounted for as executory contracts and recorded on an accrual basis. Revenues and expenses from such contracts are recorded gross. Contracts not designated as normal purchases or normal sales are recorded as derivatives with changes in fair value recognized in earnings in the periods prior to physical delivery. Certain of Spire Marketing’s wholesale purchase and sale transactions are classified as trading activities for financial reporting purposes. Under GAAP, revenues and expenses associated with trading activities are presented on a net basis in Gas Marketing operating revenues (or expenses, if negative) in the Condensed Consolidated Statements of Income. This net presentation has no effect on operating income or net income.

Regulated Operations

REGULATED OPERATIONS – The Utilities account for their regulated operations in accordance with FASB ASC Topic 980, Regulated Operations. This topic sets forth the application of GAAP for those companies whose rates are established by or are subject to approval by an independent third-party regulator. The provisions of this accounting guidance require, among other things, that financial statements of a regulated enterprise reflect the actions of regulators, where appropriate. These actions may result in the recognition of revenues and expenses in time periods that are different than non-regulated enterprises. When this occurs, costs are deferred as assets in the balance sheet (regulatory assets) and recorded as expenses when those amounts are reflected in rates. In addition, regulators can impose liabilities upon a regulated company for amounts previously collected from customers and for recovery of costs that are expected to be incurred in the future (regulatory liabilities). Management believes that the current regulatory environment supports the continued use of these regulatory accounting principles and that all regulatory assets and regulatory liabilities are recoverable or refundable through the regulatory process.

As authorized by the Missouri Public Service Commission (MoPSC), the Mississippi Public Service Commission (MSPSC) and the Alabama Public Service Commission (APSC), the Purchased Gas Adjustment (PGA) clauses and Gas Supply Adjustment (GSA) riders allow the Utilities to pass through to customers the cost of purchased gas supplies. Regulatory assets and liabilities related to the PGA clauses and the GSA riders are both labeled Unamortized Purchased Gas Adjustments herein. See additional information about regulatory assets and liabilities in Note 4, Regulatory Matters.

Transactions with Affiliates

TRANSACTIONS WITH AFFILIATES – Transactions between affiliates of the Company have been eliminated from the consolidated financial statements of Spire. Spire Missouri and Spire Alabama borrowed funds from the Company and incurred related interest, as reflected in their separate financial statements, and they participated in normal intercompany shared services transactions. In addition, Spire Missouri’s other transactions with affiliates are presented in the table below:

	Three Months Ended June 30,				Nine Months Ended June 30,
	2020		2019		2020		2019
Purchases of natural gas from Spire Marketing Inc.	$	10.9	$	12.3	$	43.7	$	81.3
Transportation services received from Spire STL Pipeline LLC		8.0		—		19.8		—
Sales of natural gas to Spire Marketing Inc.		—		0.2		—		1.6
Transportation services received from Spire NGL Inc.		0.3		0.3		0.8		0.8

In the three and nine months ended June 30, 2020, Spire Alabama had purchases of natural gas from Spire Marketing totaling $0.8 and $5.1, respectively. In the three months ended June 30, 2020, Spire Alabama had $0.3 of natural gas sales to Spire Marketing.

Accrued Capital Expenditures

ACCRUED CAPITAL EXPENDITURES – Accrued capital expenditures, shown in the following table, are excluded from capital expenditures in the statements of cash flows until paid.

	June 30,		September 30,		June 30,
	2020		2019		2019
Spire	$	54.4	$	80.6	$	60.2
Spire Missouri		28.9		40.1		26.3
Spire Alabama		14.4		11.9		9.0

New Accounting Pronouncements

NEW ACCOUNTING PRONOUNCEMENTS – Spire, Spire Missouri and Spire Alabama adopted Accounting Standards Update (ASU) No. 2016-02, Leases, along with related ASU Nos. 2018-01, 2018-10, 2018-11, 2018-20 and 2019-01 (collectively, “ASC 842”) using a modified retrospective transition method for leases existing at, or entered into after, October 1, 2019. Under the selected transition method, comparative periods in the financial statements are presented under ASC 840 (previous lease accounting guidance). ASC 842 requires lessees to recognize a right-of-use asset and lease liability for almost all lease contracts based on the present value of lease payments. It provides new guidelines for identifying and classifying a lease, and classification affects the pattern and income statement line item for the related expense. The Company and its subsidiaries elected a package of three practical expedients permitted by the standard, allowing them not to reassess existing contracts for (1) whether it is or contains a lease, (2) lease classification and (3) initial direct costs. They also elected to use the benefit of hindsight in determining both the lease term and impairments associated with any existing leases, which resulted in lease terms that best represent management’s expectations with respect to use of the underlying asset but did not result in recognition of any impairment. Finally, they elected not to assess whether existing land easements are leases under ASC 842. The adoption of ASC 842 impacted the balance sheets through recognition of right-of-use assets and lease liabilities for operating leases but did not result in a cumulative effect adjustment or significant impacts to income or cash flows. For other lease policy elections and disclosures about leases, see Note 11, Leases.

Spire, Spire Missouri and Spire Alabama adopted the guidance in ASU No. 2017-12, Derivatives and Hedging: Targeted Improvements to Accounting for Hedging Activities, and related ASU Nos. 2018-16, 2019-04, and 2019-10 in the first quarter of fiscal year 2020. The amendments in these ASUs more closely align the results of hedge accounting with risk management activities through changes to both the designation and measurement guidance for qualifying hedging relationships and the presentation of hedge results in the financial statements. They did not have a significant impact on the financial statements.

In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses: Measurement of Credit Losses on Financial Instruments, which was later supplemented by ASU Nos. 2018-19, 2019-04, 2019-05 and 2019-11. The standard introduces new guidance for the accounting for credit losses on instruments within its scope, including trade receivables. It is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The new guidance will be initially applied through a cumulative-effect adjustment to retained earnings as of the beginning of the period of adoption. Spire, Spire Missouri and Spire Alabama are currently assessing the impacts of adopting this standard, which must be adopted by the first quarter of fiscal 2021.

Summary of Significant Accounting Policies (Tables)

9 Months Ended

Jun. 30, 2020

Accounting Policies [Abstract]

Schedule of Inter-Company Transactions

In addition, Spire Missouri’s other transactions with affiliates are presented in the table below

	Three Months Ended June 30,				Nine Months Ended June 30,
	2020		2019		2020		2019
Purchases of natural gas from Spire Marketing Inc.	$	10.9	$	12.3	$	43.7	$	81.3
Transportation services received from Spire STL Pipeline LLC		8.0		—		19.8		—
Sales of natural gas to Spire Marketing Inc.		—		0.2		—		1.6
Transportation services received from Spire NGL Inc.		0.3		0.3		0.8		0.8

Schedule of Capital Expenditures Excluded from Statement of Cash Flow

Accrued capital expenditures, shown in the following table, are excluded from capital expenditures in the statements of cash flows until paid.

	June 30,		September 30,		June 30,
	2020		2019		2019
Spire	$	54.4	$	80.6	$	60.2
Spire Missouri		28.9		40.1		26.3
Spire Alabama		14.4		11.9		9.0

Revenue (Tables)

9 Months Ended

Jun. 30, 2020

Revenue From Contract With Customer [Abstract]

Schedule of Revenue Disaggregated by Source and Customer Type

The following tables show revenue disaggregated by source and customer type.

	Three Months Ended June 30,						Nine Months Ended June 30,
	2020			2019			2020			2019
Spire
Gas Utility:
Residential	$	208.1		$	188.1		$	1,048.4		$	1,133.0
Commercial & industrial		57.5			68.5			336.8			384.7
Transportation		26.1			25.6			89.6			86.4
Off-system & other incentive		9.3			7.7			28.0			34.1
Other customer revenue		5.0			8.8			10.6			32.4
Total revenue from contracts with customers		306.0			298.7			1,513.4			1,670.6
Changes in accrued revenue under alternative revenue programs		—			2.9			2.3			(17.0	)
Total Gas Utility operating revenues		306.0			301.6			1,515.7			1,653.6
Gas Marketing:
Revenue from contracts with retail customers		11.6			18.3			77.2			69.6
Revenue from wholesale derivative contracts		—			—			—			—
Total Gas Marketing operating revenues		11.6			18.3			77.2			69.6
Other		15.4			4.6			41.2			14.3
Total before eliminations		333.0			324.5			1,634.1			1,737.5
Intersegment eliminations (see Note 9, Information by Operating Segment)		(11.9	)		(3.2	)		(30.6	)		(10.7	)
Total Operating Revenues	$	321.1		$	321.3		$	1,603.5		$	1,726.8

Spire Missouri
Residential	$	153.2		$	133.4	$	760.2	$	846.4
Commercial & industrial		35.9			39.6		215.9		257.9
Transportation		7.4			7.1		26.1		26.0
Off-system & other incentive		7.6			7.7		26.3		34.1
Other customer revenue		3.2			3.2		4.6		10.0
Total revenue from contracts with customers		207.3			191.0		1,033.1		1,174.4
Changes in accrued revenue under alternative revenue programs		(3.4	)		0.4		2.3		(13.2	)
Total Operating Revenues	$	203.9		$	191.4	$	1,035.4	$	1,161.2

Spire Alabama
Residential	$	44.7	$	45.7	$	239.5		$	238.0
Commercial & industrial		17.1		21.6		94.6			97.1
Transportation		16.2		16.3		55.7			53.3
Off-system & other incentive		1.7		—		1.7			—
Other customer revenue		0.4		4.9		3.7			19.8
Total revenue from contracts with customers		80.1		88.5		395.2			408.2
Changes in accrued revenue under alternative revenue programs		1.1		2.3		(2.3	)		(3.5	)
Total Operating Revenues	$	81.2	$	90.8	$	392.9		$	404.7

Schedule of Gross Receipts Taxes

The expense amounts (shown in the table below) are reported gross in the “Taxes, other than income taxes” line in the statements of income, and corresponding revenues are reported in “Operating Revenues.”

	Three Months Ended June 30,				Nine Months Ended June 30,
	2020		2019		2020		2019
Spire	$	17.2	$	18.2	$	79.7	$	87.6
Spire Missouri		12.1		12.5		55.5		63.1
Spire Alabama		4.2		4.8		20.3		20.7

Earnings Per Common Share (Tables)

9 Months Ended

Jun. 30, 2020

Earnings Per Share [Abstract]

Schedule of Basic and Diluted Earnings Per Share

	Three Months Ended June 30,						Nine Months Ended June 30,
	2020			2019			2020		2019
Basic Earnings Per Common Share:
Net (Loss) Income	$	(92.3	)	$	(3.0	)	$	108.3	$	218.9
Less: Provision for preferred dividends		3.7			1.6			11.1		1.6
(Loss) income allocated to participating securities		(0.1	)		—			0.2		0.5
(Loss) income Available to Common Shareholders	$	(95.9	)	$	(4.6	)	$	97.0	$	216.8
Weighted Average Common Shares Outstanding (in millions)		51.2			50.7			51.1		50.6
Basic (Loss) Earnings Per Common Share	$	(1.87	)	$	(0.09	)	$	1.90	$	4.28

Diluted Earnings Per Common Share:
Net (Loss) Income	$	(92.3	)	$	(3.0	)	$	108.3	$	218.9
Less: Provision for preferred dividends		3.7			1.6			11.1		1.6
(Loss) income allocated to participating securities		(0.1	)		—			0.2		0.5
(Loss) Income Available to Common Shareholders	$	(95.9	)	$	(4.6	)	$	97.0	$	216.8
Weighted Average Common Shares Outstanding (in millions)		51.2			50.7			51.1		50.6
Dilutive Effect of Restricted Stock and Restricted Stock Units (in millions)*		—			—			0.1		0.2
Weighted Average Diluted Common Shares (in millions)		51.2			50.7			51.2		50.8
Diluted (Loss) Earnings Per Common Share	$	(1.87	)	$	(0.09	)	$	1.90	$	4.27

* Calculation excludes certain outstanding common shares (shown in millions by period at the right) attributable to stock units subject to performance or market conditions and restricted stock, which could have a dilutive effect in the future		0.1			0.3			0.1		0.3

Regulatory Matters (Tables)

9 Months Ended

Jun. 30, 2020

Regulated Operations [Abstract]

Schedule of Regulatory Assets and Liabilities

The following regulatory assets and regulatory liabilities were reflected in the balance sheets of the Company, Spire Missouri and Spire Alabama as of June 30, 2020, September 30, 2019, and June 30, 2019.

	June 30,		September 30,		June 30,
Spire	2020		2019		2019
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	30.1	$	30.1	$	30.1
Unamortized purchased gas adjustments		9.6		18.2		18.9
Other		30.5		30.3		30.0
Total Current Regulatory Assets		70.2		78.6		79.0
Noncurrent:
Pension and postretirement benefit costs		415.3		416.6		335.7
Cost of removal		160.4		150.9		137.4
Future income taxes due from customers		120.7		108.8		105.7
Energy efficiency		38.2		35.0		32.6
Unamortized purchased gas adjustments		—		9.1		—
Other		57.2		47.2		45.7
Total Noncurrent Regulatory Assets		791.8		767.6		657.1
Total Regulatory Assets	$	862.0	$	846.2	$	736.1
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	5.8	$	5.8	$	5.8
Unamortized purchased gas adjustments		21.1		26.2		3.3
Other		31.9		28.8		22.2
Total Current Regulatory Liabilities		58.8		60.8		31.3
Noncurrent:
Deferred taxes due to customers		156.4		179.8		152.9
Pension and postretirement benefit costs		157.6		142.3		119.8
Accrued cost of removal		26.4		41.6		45.8
Unamortized purchased gas adjustments		79.9		—		47.9
Other		29.3		35.3		29.9
Total Noncurrent Regulatory Liabilities		449.6		399.0		396.3
Total Regulatory Liabilities	$	508.4	$	459.8	$	427.6

	June 30,		September 30,		June 30,
Spire Missouri	2020		2019		2019
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	21.9	$	21.9	$	21.9
Unamortized purchased gas adjustments		0.1		—		0.8
Other		7.5		7.5		7.5
Total Current Regulatory Assets		29.5		29.4		30.2
Noncurrent:
Future income taxes due from customers		111.8		102.9		101.3
Pension and postretirement benefit costs		340.6		333.3		269.8
Energy efficiency		38.2		35.0		32.6
Unamortized purchased gas adjustments		—		9.1		—
Cost of removal		1.3		—		—
Other		40.0		27.2		25.5
Total Noncurrent Regulatory Assets		531.9		507.5		429.2
Total Regulatory Assets	$	561.4	$	536.9	$	459.4
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	3.6	$	3.6	$	3.6
Unamortized purchased gas adjustments		20.0		25.4		2.5
Other		27.2		23.3		17.3
Total Current Regulatory Liabilities		50.8		52.3		23.4
Noncurrent:
Deferred taxes due to customers		139.0		162.5		135.5
Pension and postretirement benefit costs		136.4		119.1		84.6
Accrued cost of removal		—		15.7		18.4
Unamortized purchased gas adjustments		79.9		—		47.9
Other		23.6		29.2		24.1
Total Noncurrent Regulatory Liabilities		378.9		326.5		310.5
Total Regulatory Liabilities	$	429.7	$	378.8	$	333.9

	June 30,		September 30,		June 30,
Spire Alabama	2020		2019		2019
Regulatory Assets:
Current:
Pension and postretirement benefit costs	$	7.2	$	7.3	$	7.3
Unamortized purchased gas adjustments		9.5		17.7		17.6
Other		6.7		8.9		9.0
Total Current Regulatory Assets		23.4		33.9		33.9
Noncurrent:
Pension and postretirement benefit costs		69.9		77.2		59.3
Cost of removal		159.1		150.9		137.4
Future income taxes due from customers		2.2		—		—
Other		0.9		3.1		3.2
Total Noncurrent Regulatory Assets		232.1		231.2		199.9
Total Regulatory Assets	$	255.5	$	265.1	$	233.8
Regulatory Liabilities:
Current:
Pension and postretirement benefit costs	$	2.2	$	2.2	$	2.3
Other		0.3		1.2		1.1
Total Current Regulatory Liabilities		2.5		3.4		3.4
Noncurrent:
Pension and postretirement benefit costs		17.2		19.1		25.8
Other		3.7		3.9		4.0
Total Noncurrent Regulatory Liabilities		20.9		23.0		29.8
Total Regulatory Liabilities	$	23.4	$	26.4	$	33.2

Schedule of Regulatory Assets Not Earning a Return

A portion of the Company’s and Spire Missouri’s regulatory assets are not earning a return, as shown in the table below:

	June 30,		September 30,		June 30,
	2020		2019		2019
Spire
Pension and postretirement benefit costs	$	234.7	$	211.1	$	142.1
Future income taxes due from customers		118.4		108.8		105.7
Other		13.2		14.3		14.5
Total Regulatory Assets Not Earning a Return	$	366.3	$	334.2	$	262.3

Spire Missouri
Pension and postretirement benefit costs	$	234.7	$	211.1	$	142.1
Future income taxes due from customers		111.8		102.9		101.3
Other		13.2		14.3		14.5
Total Regulatory Assets Not Earning a Return	$	359.7	$	328.3	$	257.9

Financing Arrangements and Long-term Debt (Tables)

9 Months Ended

Jun. 30, 2020

Debt Disclosure [Abstract]

Schedule of Spire Missouri and Alabama Short-term Borrowings

Information about Spire’s consolidated short-term borrowings and about Spire Missouri’s and Spire Alabama’s borrowings from Spire is presented in the following table. As of June 30, 2020, $324.5 of Spire’s short-term borrowings were used to support lending to the Utilities.

	Spire (Parent Only)									Spire Missouri						Spire Alabama						Spire
	Credit			Term			CP			Credit			Spire			Credit			Spire			Consol-
	Facility			Loan			Program			Facility			Note			Facility			Note			idated
Nine Months Ended June 30, 2020
Weighted average borrowings	$	0.1		$	53.1		$	498.5		$	23.9		$	240.4		$	6.1		$	86.0		$	581.7
Lowest borrowings outstanding		—			—			73.5			—			16.0			—			18.5			432.6
Highest borrowings outstanding		23.1			150.0			856.6			185.1			429.5			50.0			161.3			856.6
Weighted average interest rate		1.9	%		2.1	%		2.0	%		1.9	%		1.9	%		0.6	%		1.8	%		2.0	%
As of June 30, 2020
Borrowings outstanding	$	—		$	150.0		$	327.6		$	—		$	218.3		$	—		$	85.6		$	477.6
Weighted average interest rate	n/a				1.2	%		0.5	%	n/a				0.5	%	n/a				0.5	%		0.9	%
As of September 30, 2019
Borrowings outstanding	$	—		$	—		$	743.2		$	—		$	386.4		$	—		$	128.7		$	743.2
Weighted average interest rate	n/a			n/a				2.3	%	n/a				2.3	%	n/a				2.3	%		2.3	%
As of June 30, 2019
Borrowings outstanding	$	—		$	—		$	434.0		$	—		$	281.5		$	—		$	79.6		$	434.0
Weighted average interest rate	n/a			n/a				2.7	%	n/a				2.7	%	n/a				2.7	%		2.7	%

Summary Capitalized Interest

Interest expense shown on Spire’s consolidated statements of income and Spire Missouri’s statements of comprehensive income is net of the capitalized interest amounts shown in the following table.

	Three Months Ended June 30,				Nine Months Ended June 30,
	2020		2019		2020		2019
Spire	$	1.2	$	2.0	$	4.8	$	4.6
Spire Missouri		0.2		0.5		0.8		1.4
Spire Alabama		0.4		—		1.4		—

Fair Value of Financial Instruments (Tables)

9 Months Ended

Jun. 30, 2020

Fair Value Disclosures [Abstract]

Summary of Financial Instruments Measured at Fair Value on Recurring Basis

The carrying amounts and estimated fair values of financial instruments not measured at fair value on a recurring basis are shown in the following tables, classified according to the fair value hierarchy. There were no such instruments classified as Level 3 (significant unobservable inputs) as of June 30, 2020, September 30, 2019, and June 30, 2019.

					Classification of Estimated Fair Value
	Carrying Amount		Fair Value		Quoted Prices in Active Markets (Level 1)		Significant Observable Inputs (Level 2)
Spire
As of June 30, 2020
Cash and cash equivalents	$	7.4	$	7.4	$	7.4	$	—
Notes payable		477.6		477.6		—		477.6
Long-term debt, including current portion		2,483.7		2,875.5		—		2,875.5
As of September 30, 2019
Cash and cash equivalents	$	5.8	$	5.8	$	5.8	$	—
Notes payable		743.2		743.2		—		743.2
Long-term debt, including current portion		2,122.6		2,373.4		—		2,373.4
As of June 30, 2019
Cash and cash equivalents	$	5.8	$	5.8	$	5.8	$	—
Notes payable		434.0		434.0		—		434.0
Long-term debt, including current portion		2,207.3		2,363.1		—		2,363.1

Spire Missouri
As of June 30, 2020
Cash and cash equivalents	$	0.7	$	0.7	$	0.7	$	—
Notes payable – associated companies		218.3		218.3		—		218.3
Long-term debt		1,091.9		1,303.2		—		1,303.2
As of September 30, 2019
Cash and cash equivalents	$	2.6	$	2.6	$	2.6	$	—
Notes payable – associated companies		386.4		386.4		—		386.4
Long-term debt		925.0		1,065.2		—		1,065.2
As of June 30, 2019
Cash and cash equivalents	$	3.7	$	3.7	$	3.7	$	—
Notes payable – associated companies		281.5		281.5		—		281.5
Long-term debt, including current portion		924.8		1,027.6		—		1,027.6

Spire Alabama
As of June 30, 2020
Notes payable – associated companies		85.6		85.6		—		85.6
Long-term debt		471.8		572.3		—		572.3
As of September 30, 2019
Notes payable – associated companies	$	128.7	$	128.7	$	—	$	128.7
Long-term debt, including current portion		412.2		474.8		—		474.8
As of June 30, 2019
Notes payable – associated companies	$	79.6	$	79.6	$	—	$	79.6
Long-term debt, including current portion		412.1		450.2		—		450.2

Fair Value Measurements (Tables)

9 Months Ended

Jun. 30, 2020

Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]

Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis

The information presented below categorizes the assets and liabilities in the balance sheets that are accounted for at fair value on a recurring basis in periods subsequent to initial recognition.

The mutual funds included in Level 1 are valued based on exchange-quoted market prices of individual securities.

Derivative instruments included in Level 1 are valued using quoted market prices on the New York Mercantile Exchange (NYMEX) or the Intercontinental Exchange (ICE). Derivative instruments classified in Level 2 include physical commodity derivatives that are valued using broker or dealer quotation services whose prices are derived principally from, or are corroborated by, observable market inputs. Also included in Level 2 are certain derivative instruments that have values that are similar to, and correlate with, quoted prices for exchange-traded instruments in active markets. Derivative instruments included in Level 3 are valued using generally unobservable inputs that are based upon the best information available and reflect management’s assumptions about how market participants would price the asset or liability. The Level 3 balances as of June 30, 2020, September 30, 2019, and June 30, 2019, consisted of gas commodity contracts. The Company’s and the Utilities’ policy is to recognize transfers between the levels of the fair value hierarchy, if any, as of the beginning of the interim reporting period in which circumstances change or events occur to cause the transfer.

The mutual funds are included in “Other Investments” on the Company’s balance sheets and in “Other Property and Investments” on Spire Missouri’s balance sheets. Derivative assets and liabilities, including receivables and payables associated with cash margin requirements, are presented net in the balance sheets when a legally enforceable netting agreement exists between the Company, Spire Missouri, or Spire Alabama and the counterparty to a derivative contract.

Spire

	Quoted Prices in Active Markets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Effects of Netting and Cash Margin Receivables /Payables			Total
As of June 30, 2020
ASSETS
Gas Utility:
U.S. stock/bond mutual funds	$	20.8	$	—	$	—	$	—		$	20.8
NYMEX/ICE natural gas contracts		1.8		—		—		(1.8	)		—
Gasoline and heating oil contracts		0.3		—		—		(0.3	)		—
Gas Marketing:
NYMEX/ICE natural gas contracts		—		20.1		—		(16.4	)		3.7
Natural gas commodity contracts		—		17.5		1.0		(6.4	)		12.1
Other:
U.S. stock/bond mutual funds		19.2		—		—		—			19.2
Total	$	42.1	$	37.6	$	1.0	$	(24.9	)	$	55.8
LIABILITIES
Gas Utility:
NYMEX/ICE natural gas contracts	$	7.2	$	—	$	—	$	(7.2	)	$	—
Gas Marketing:
NYMEX/ICE natural gas contracts		0.3		16.1		—		(16.4	)		—
Natural gas commodity contracts		—		16.7		—		(6.4	)		10.3
Other:
Interest rate swaps		—		66.1		—		—			66.1
Total	$	7.5	$	98.9	$	—	$	(30.0	)	$	76.4

	Quoted Prices in Active Markets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Effects of Netting and Cash Margin Receivables /Payables			Total
As of September 30, 2019
ASSETS
Gas Utility:
U.S. stock/bond mutual funds	$	20.5	$	—	$	—	$	—		$	20.5
Gas Marketing:
NYMEX/ICE natural gas contracts		0.9		6.5		—		(6.9	)		0.5
Natural gas commodity contracts		—		16.8		—		(2.5	)		14.3
Other:
U.S. stock/bond mutual funds		15.5		—		—		—			15.5
Total	$	36.9	$	23.3	$	—	$	(9.4	)	$	50.8
LIABILITIES
Gas Utility:
NYMEX/ICE natural gas contracts	$	12.3	$	—	$	—	$	(12.3	)	$	—
Gas Marketing:
NYMEX/ICE natural gas contracts		0.4		8.5		—		(8.9	)		—
Natural gas commodity contracts		—		13.8		0.1		(2.5	)		11.4
Other:
Interest rate swaps		—		43.4		—		—			43.4
Total	$	12.7	$	65.7	$	0.1	$	(23.7	)	$	54.8

As of June 30, 2019
ASSETS
Gas Utility:
U.S. stock/bond mutual funds	$	20.4	$	—	$	—	$	—		$	20.4
Gas Marketing:
NYMEX/ICE natural gas contracts		0.8		5.0		—		(5.5	)		0.3
Natural gas commodity contracts		—		22.0		—		(2.4	)		19.6
Other:
U.S. stock/bond mutual funds		16.6		—		—		—			16.6
Total	$	37.8	$	27.0	$	—	$	(7.9	)	$	56.9
LIABILITIES
Gas Utility:
NYMEX/ICE natural gas contracts	$	11.1	$	—	$	—	$	(11.1	)	$	—
Gas Marketing:
NYMEX/ICE natural gas contracts		0.7		5.4		—		(6.1	)		—
Natural gas commodity contracts		—		15.2		0.2		(2.4	)		13.0
Other:
Interest rate swaps		—		27.4		—		—			27.4
Total	$	11.8	$	48.0	$	0.2	$	(19.6	)	$	40.4

Spire Missouri

Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]

Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis

	Quoted Prices in Active Markets (Level 1)		Significant Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Effects of Netting and Cash Margin Receivables /Payables			Total
As of June 30, 2020
ASSETS
U.S. stock/bond mutual funds	$	20.8	$	—	$	—	$	—		$	20.8
NYMEX/ICE natural gas contracts		1.8		—		—		(1.8	)		—
Gasoline and heating oil contracts		0.3		—		—		(0.3	)		—
Total	$	22.9	$	—	$	—	$	(2.1	)	$	20.8
LIABILITIES
NYMEX/ICE natural gas contracts	$	7.2	$	—	$	—	$	(7.2	)	$	—

As of September 30, 2019
ASSETS
U.S. stock/bond mutual funds	$	20.5	$	—	$	—	$	—		$	20.5
LIABILITIES
NYMEX/ICE natural gas contracts	$	12.3	$	—	$	—	$	(12.3	)	$	—

As of June 30, 2019
ASSETS
U.S. stock/bond mutual funds	$	20.4	$	—	$	—	$	—		$	20.4
LIABILITIES
NYMEX/ICE natural gas contracts	$	11.1	$	—	$	—	$	(11.1	)	$	—

Pension Plans and Other Postretirement Benefits (Tables)

9 Months Ended

Jun. 30, 2020

Pension Plans

Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]

Net periodic cost

The net periodic pension cost included the following components:

	Three Months Ended June 30,						Nine Months Ended June 30,
	2020			2019			2020			2019
Spire
Service cost – benefits earned during the period	$	5.7		$	4.8		$	16.8		$	14.5
Interest cost on projected benefit obligation*		5.5			7.1			17.2			21.2
Expected return on plan assets*		(8.5	)		(9.2	)		(26.7	)		(27.2	)
Amortization of prior service credit*		(0.6	)		(0.3	)		(1.8	)		(0.9	)
Amortization of actuarial loss*		3.3			2.3			10.9			6.9
Loss on lump-sum settlements*		2.3			—			23.3			—
Subtotal		7.7			4.7			39.7			14.5
Regulatory adjustment		7.4			10.1			5.7			29.8
Net pension cost	$	15.1		$	14.8		$	45.4		$	44.3

Spire Missouri
Service cost – benefits earned during the period	$	4.0		$	3.2		$	11.7		$	9.4
Interest cost on projected benefit obligation*		3.8			5.0			12.0			14.9
Expected return on plan assets*		(5.9	)		(6.5	)		(18.8	)		(19.2	)
Amortization of prior service cost*		—			0.2			0.1			0.6
Amortization of actuarial loss*		2.6			2.2			8.6			6.5
Loss on lump-sum settlements*		2.3			—			23.3			—
Subtotal		6.8			4.1			36.9			12.2
Regulatory adjustment		5.4			8.0			(0.1	)		23.9
Net pension cost	$	12.2		$	12.1		$	36.8		$	36.1

Spire Alabama
Service cost – benefits earned during the period	$	1.6		$	1.5		$	4.6		$	4.6
Interest cost on projected benefit obligation*		1.2			1.5			3.7			4.5
Expected return on plan assets*		(1.7	)		(1.8	)		(5.2	)		(5.4	)
Amortization of prior service credit*		(0.6	)		(0.5	)		(1.8	)		(1.4	)
Amortization of actuarial loss*		0.7			0.2			2.3			0.6
Subtotal		1.2			0.9			3.6			2.9
Regulatory adjustment		1.7			1.8			5.1			5.2
Net pension cost	$	2.9		$	2.7		$	8.7		$	8.1

* Denotes pension expense line items that are recorded below the operating income line in the income statements, in the line item “Other Income (Expense), Net.”

Other Postretirement Plans

Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]

Net periodic cost

Net periodic postretirement benefit costs consisted of the following components:

	Three Months Ended June 30,						Nine Months Ended June 30,
	2020			2019			2020			2019
Spire
Service cost – benefits earned during the period	$	1.5		$	1.8		$	4.4		$	5.5
Interest cost on accumulated postretirement benefit obligation*		1.5			2.3			4.6			6.7
Expected return on plan assets*		(4.1	)		(4.1	)		(12.3	)		(12.1	)
Amortization of prior service credit*		(0.1	)		—			(0.4	)		(0.1	)
Amortization of actuarial gain*		(0.6	)		(0.1	)		(1.6	)		(0.4	)
Subtotal		(1.8	)		(0.1	)		(5.3	)		(0.4	)
Regulatory adjustment		4.0			2.5			12.0			7.5
Net postretirement benefit cost	$	2.2		$	2.4		$	6.7		$	7.1

Spire Missouri
Service cost – benefits earned during the period	$	1.4		$	1.7		$	4.0		$	5.1
Interest cost on accumulated postretirement benefit obligation*		1.2			1.8			3.5			5.2
Expected return on plan assets*		(2.8	)		(2.8	)		(8.5	)		(8.3	)
Amortization of prior service (credit) cost*		(0.1	)		0.1			(0.2	)		0.2
Amortization of actuarial gain*		(0.6	)		(0.1	)		(1.6	)		(0.4	)
Subtotal		(0.9	)		0.7			(2.8	)		1.8
Regulatory adjustment		4.4			2.9			13.3			8.8
Net postretirement benefit cost	$	3.5		$	3.6		$	10.5		$	10.6

Spire Alabama
Service cost – benefits earned during the period	$	0.1		$	0.1		$	0.3		$	0.3
Interest cost on accumulated postretirement benefit obligation*		0.3			0.4			1.0			1.3
Expected return on plan assets*		(1.2	)		(1.2	)		(3.6	)		(3.6	)
Amortization of prior service credit*		—			(0.1	)		(0.2	)		(0.3	)
Subtotal		(0.8	)		(0.8	)		(2.5	)		(2.3	)
Regulatory adjustment		(0.4	)		(0.4	)		(1.3	)		(1.3	)
Net postretirement benefit income	$	(1.2	)	$	(1.2	)	$	(3.8	)	$	(3.6	)

* Denotes other postretirement expense line items that are recorded below the operating income line in the income statements, in the line item “Other Income (Expense), Net.”

Information by Operating Segment (Tables)

9 Months Ended

Jun. 30, 2020

Segment Reporting [Abstract]

Schedule of Operating Segment Information

	Gas Utility		Gas Marketing			Other			Eliminations			Consolidated
Three Months Ended June 30, 2020
Operating Revenues:
Revenues from external customers	$	305.7	$	11.6		$	3.8		$	—		$	321.1
Intersegment revenues		0.3		—			11.6			(11.9	)		—
Total Operating Revenues		306.0		11.6			15.4			(11.9	)		321.1
Operating Expenses:
Gas Utility
Natural and propane gas		90.6		—			—			(19.9	)		70.7
Operation and maintenance		115.5		—			—			(3.0	)		112.5
Depreciation and amortization		47.8		—			—			—			47.8
Taxes, other than income taxes		31.7		—			—			—			31.7
Total Gas Utility Operating Expenses		285.6		—			—			(22.9	)		262.7
Impairments		—		—			148.6			—			148.6
Gas Marketing and Other		—		(6.6	)		11.9			11.0			16.3
Total Operating Expenses		285.6		(6.6	)		160.5			(11.9	)		427.6
Operating Income (Loss)	$	20.4	$	18.2		$	(145.1	)	$	—		$	(106.5	)
Net Economic Earnings (Loss)	$	8.4	$	0.1		$	(1.2	)	$	—		$	7.3

	Gas Utility		Gas Marketing			Other			Eliminations			Consolidated
Three Months Ended June 30, 2019
Operating Revenues:
Revenues from external customers	$	301.4	$	18.4		$	1.5		$	—		$	321.3
Intersegment revenues		0.2		(0.1	)		3.1			(3.2	)		—
Total Operating Revenues		301.6		18.3			4.6			(3.2	)		321.3
Operating Expenses:
Gas Utility
Natural and propane gas		88.1		—			—			(12.6	)		75.5
Operation and maintenance		113.4		—			—			(2.2	)		111.2
Depreciation and amortization		45.1		—			—			—			45.1
Taxes, other than income taxes		29.7		—			—			—			29.7
Total Gas Utility Operating Expenses		276.3		—			—			(14.8	)		261.5
Gas Marketing and Other		—		25.3			9.6			11.6			46.5
Total Operating Expenses		276.3		25.3			9.6			(3.2	)		308.0
Operating Income (Loss)	$	25.3	$	(7.0	)	$	(5.0	)	$	—		$	13.3
Net Economic Earnings (Loss)	$	7.6	$	3.3		$	(5.9	)	$	—		$	5.0

	Gas Utility		Gas Marketing		Other			Eliminations			Consolidated
Nine Months Ended June 30, 2020
Operating Revenues:
Revenues from external customers	$	1,515.4	$	77.2	$	10.9		$	—		$	1,603.5
Intersegment revenues		0.3		—		30.3			(30.6	)		—
Total Operating Revenues		1,515.7		77.2		41.2			(30.6	)		1,603.5
Operating Expenses:
Gas Utility
Natural and propane gas		603.7		—		—			(69.4	)		534.3
Operation and maintenance		319.9		—		—			(8.3	)		311.6
Depreciation and amortization		141.2		—		—			—			141.2
Taxes, other than income taxes		121.3		—		—			—			121.3
Total Gas Utility Operating Expenses		1,186.1		—		—			(77.7	)		1,108.4
Impairments		—		—		148.6			—			148.6
Gas Marketing and Other		—		59.0		34.1			47.1			140.2
Total Operating Expenses		1,186.1		59.0		182.7			(30.6	)		1,397.2
Operating Income (Loss)	$	329.6	$	18.2	$	(141.5	)	$	—		$	206.3
Net Economic Earnings (Loss)	$	221.8	$	11.3	$	(10.0	)	$	—		$	223.1

	Gas Utility		Gas Marketing		Other			Eliminations			Consolidated
Nine Months Ended June 30, 2019
Operating Revenues:
Revenues from external customers	$	1,651.9	$	69.6	$	5.3		$	—		$	1,726.8
Intersegment revenues		1.7		—		9.0			(10.7	)		—
Total Operating Revenues		1,653.6		69.6		14.3			(10.7	)		1,726.8
Operating Expenses:
Gas Utility
Natural and propane gas		746.6		—		—			(82.0	)		664.6
Operation and maintenance		330.3		—		—			(7.1	)		323.2
Depreciation and amortization		133.2		—		—			—			133.2
Taxes, other than income taxes		126.3		—		—			—			126.3
Total Gas Utility Operating Expenses		1,336.4		—		—			(89.1	)		1,247.3
Gas Marketing and Other		—		47.3		25.9			78.4			151.6
Total Operating Expenses		1,336.4		47.3		25.9			(10.7	)		1,398.9
Operating Income (Loss)	$	317.2	$	22.3	$	(11.6	)	$	—		$	327.9
Net Economic Earnings (Loss)	$	220.7	$	17.8	$	(19.7	)	$	—		$	218.8

The Company’s total assets by segment were as follows:

	June 30,			September 30,			June 30,
	2020			2019			2019
Total Assets:
Gas Utility	$	6,330.1		$	6,094.6		$	5,830.1
Gas Marketing		158.6			212.3			232.3
Other		2,324.8			2,692.7			2,537.4
Eliminations		(990.9	)		(1,380.4	)		(1,267.8	)
Total Assets	$	7,822.6		$	7,619.2		$	7,332.0

Schedule of Reconciliation of Consolidated Net Economic Earnings to Consolidated Net Income

The following table reconciles the Company’s net economic earnings to net income.

	Three Months Ended June 30,						Nine Months Ended June 30,
	2020			2019			2020			2019
Net Income	$	(92.3	)	$	(3.0	)	$	108.3		$	218.9
Adjustments, pre-tax:
Impairments		148.6			—			148.6			—
Provision for ISRS rulings		(4.8	)		—			—			—
Unrealized (gain) loss on energy-related derivatives		(18.5	)		8.0			(3.2	)		(3.3	)
Lower of cost or market inventory adjustments		—			2.7			—			2.7
Acquisition, divestiture and restructuring activities		—			—			—			0.4
Income tax effect of adjustments		(25.7	)		(2.7	)		(30.6	)		0.1
Net Economic Earnings	$	7.3		$	5.0		$	223.1		$	218.8

Leases (Tables)

9 Months Ended

Jun. 30, 2020

Leases [Abstract]

Operating Lease Cost Cash Flow and Noncash Information

Operating lease cost, cash flow and noncash information for the three and nine months ended June 30, 2020 are shown in the following tables.

Three Months Ended June 30, 2020	Spire		Spire Missouri		Spire Alabama
Operating lease cost, including amounts capitalized	$	2.1	$	0.1	$	0.9
Cash flow and noncash information about operating leases:
Operating cash flows representing cash paid for amounts included in the measurement of lease liabilities		2.2		0.1		0.9
Right-of-use assets obtained in exchange for lease liabilities		—		—		—

Nine Months Ended June 30, 2020	Spire		Spire Missouri		Spire Alabama
Operating lease cost, including amounts capitalized	$	6.9	$	0.4	$	3.0
Cash flow and noncash information about operating leases:
Operating cash flows representing cash paid for amounts included in the measurement of lease liabilities		6.7		0.4		2.8
Right-of-use assets obtained in exchange for lease liabilities		71.1		2.1		10.0

Summary of Balance Sheet and Weighted-Average Information about Operating Leases

The following table shows balance sheet and weighted-average information about operating leases as of June 30, 2020.

	Balance sheet classification	Spire			Spire Missouri			Spire Alabama
Right-of-use assets	Deferred Charges and Other Assets: Other	$	66.2		$	1.8		$	7.2
Lease liabilities, current	Current Liabilities, Other		6.5			0.3			1.9
Lease liabilities, noncurrent	Deferred Credits and Other Liabilities: Other		59.5			1.4			5.1
Weighted-average remaining lease term		16.0 years			5.6 years			3.6 years
Weighted-average discount rate			4.2	%		2.5	%		2.2	%

Schedule of Maturity Analysis for Operating Lease Liabilities

Following is a maturity analysis by fiscal year for operating lease liabilities as of June 30, 2020.

	Spire			Spire Missouri			Spire Alabama
Remainder of 2020	$	1.2		$	0.1		$	0.3
2021		7.2			0.4			2.1
2022		7.2			0.4			2.1
2023		7.2			0.3			2.1
2024		5.8			0.3			0.7
2025		5.1			0.3			—
Thereafter		58.4			0.2			—
Total undiscounted lease payments		92.1			2.0			7.3
Less present value discount		(26.1	)		(0.3	)		(0.3	)
Total current and noncurrent lease liabilities	$	66.0		$	1.7		$	7.0

Schedule of Annual Minimum Rental Commitments for Operating Leases

As of September 30, 2019, the annual minimum rental commitments for operating leases (under ASC 840) were as follows.

	2020		2021		2022		2023		2024		Later		Total
Spire	$	8.2	$	7.0	$	6.8	$	6.1	$	4.8	$	36.5	$	69.4
Spire Missouri		0.5		0.2		—		—		—		—		0.7
Spire Alabama		2.9		2.1		2.1		2.1		0.7		—		9.9

Summary of Significant Accounting Policies - Additional Information (Details) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020 USD ($) Station	Jun. 30, 2019 USD ($)	Jun. 30, 2020 USD ($)	Jun. 30, 2020 reporting_unit	Jun. 30, 2020 operating-segment	Jun. 30, 2019 USD ($)
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Number of reportable segments				2	2
Impairment charge of long-lived assets	$ 148.6	$ 0.0	$ 148.6			$ 0.0
Spire Storage West LLC ("Spire Storage") \| Non-Utility Property
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Impairment charge of long-lived assets	$ 140.8
Number of commercial stations impaired \| Station	2
Spire Storage West LLC ("Spire Storage") \| Two Compressed Natural Gas Fueling Stations (Non-utility Property)
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Impairment charge of long-lived assets	$ 7.8
Spire Alabama \| Affiliated Entity \| Spire Marketing \| Regulated Operation
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Purchases of natural gas from related party	0.8		$ 5.1
Sales of natural gas to Spire Marketing Inc.	$ 0.3

Summary of Significant Accounting Policies - Schedule of Inter-Company Transactions (Details) - Affiliated Entity - Spire Missouri - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Spire Marketing Inc \| Regulated Operation
Related Party Transaction [Line Items]
Purchases of natural gas from Spire Marketing Inc.	$ 10.9	$ 12.3	$ 43.7	$ 81.3
Sales of natural gas to Spire Marketing Inc.		0.2		1.6
Spire STL Pipeline LLC \| Unregulated Operation
Related Party Transaction [Line Items]
Transportation services received from	8.0		19.8
Spire NGL Inc. \| Unregulated Operation
Related Party Transaction [Line Items]
Transportation services received from	$ 0.3	$ 0.3	$ 0.8	$ 0.8

Summary of Significant Accounting Policies - Accrued Capital Expenditures (Details) - USD ($) $ in Millions	9 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019
Schedule Of Accrued Capital Expenditures Excluded From Statement Of Cash Flow [Line Items]
Accruals for capital expenditures	$ 54.4	$ 60.2	$ 80.6
Spire Missouri
Schedule Of Accrued Capital Expenditures Excluded From Statement Of Cash Flow [Line Items]
Accruals for capital expenditures	28.9	26.3	40.1
Spire Alabama
Schedule Of Accrued Capital Expenditures Excluded From Statement Of Cash Flow [Line Items]
Accruals for capital expenditures	$ 14.4	$ 9.0	$ 11.9

Revenue - Schedule of Revenue Disaggregated by Source and Customer Type (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disaggregation Of Revenue [Line Items]
Total operating revenues	$ 305.7	$ 301.4	$ 1,515.4	$ 1,651.9
Total operating revenues	15.4	19.9	88.1	74.9
Total operating revenues	321.1	321.3	1,603.5	1,726.8
Intersegment Eliminations
Disaggregation Of Revenue [Line Items]
Total operating revenues	(11.9)	(3.2)	(30.6)	(10.7)
Gas Utility
Disaggregation Of Revenue [Line Items]
Total operating revenues	305.7	301.4	1,515.4	1,651.9
Gas Utility \| Operating Segments
Disaggregation Of Revenue [Line Items]
Total operating revenues	306.0	301.6	1,515.7	1,653.6
Gas Utility \| Intersegment Eliminations
Disaggregation Of Revenue [Line Items]
Total operating revenues	0.3	0.2	0.3	1.7
Gas Marketing
Disaggregation Of Revenue [Line Items]
Total operating revenues	11.6	18.4	77.2	69.6
Gas Marketing \| Operating Segments
Disaggregation Of Revenue [Line Items]
Total operating revenues	11.6	18.3	77.2	69.6
Gas Marketing \| Intersegment Eliminations
Disaggregation Of Revenue [Line Items]
Total operating revenues	0.0	(0.1)	0.0	0.0
Spire
Disaggregation Of Revenue [Line Items]
Total operating revenues	321.1	321.3	1,603.5	1,726.8
Spire \| Operating Segments
Disaggregation Of Revenue [Line Items]
Total operating revenues	333.0	324.5	1,634.1	1,737.5
Spire \| Intersegment Eliminations
Disaggregation Of Revenue [Line Items]
Total operating revenues	(11.9)	(3.2)	(30.6)	(10.7)
Spire \| Gas Utility \| Operating Segments
Disaggregation Of Revenue [Line Items]
Total operating revenues	306.0	298.7	1,513.4	1,670.6
Changes in accrued revenue under alternative revenue programs		2.9	2.3	(17.0)
Total operating revenues	306.0	301.6	1,515.7	1,653.6
Spire \| Gas Utility \| Operating Segments \| Residential
Disaggregation Of Revenue [Line Items]
Total operating revenues	208.1	188.1	1,048.4	1,133.0
Spire \| Gas Utility \| Operating Segments \| Commercial & Industrial
Disaggregation Of Revenue [Line Items]
Total operating revenues	57.5	68.5	336.8	384.7
Spire \| Gas Utility \| Operating Segments \| Transportation
Disaggregation Of Revenue [Line Items]
Total operating revenues	26.1	25.6	89.6	86.4
Spire \| Gas Utility \| Operating Segments \| Off-system & Other Incentive
Disaggregation Of Revenue [Line Items]
Total operating revenues	9.3	7.7	28.0	34.1
Spire \| Gas Utility \| Operating Segments \| Other Customer Revenue
Disaggregation Of Revenue [Line Items]
Total operating revenues	5.0	8.8	10.6	32.4
Spire \| Gas Marketing \| Operating Segments
Disaggregation Of Revenue [Line Items]
Total operating revenues	11.6	18.3	77.2	69.6
Spire \| Gas Marketing \| Operating Segments \| Revenue From Contracts With Retail Customers
Disaggregation Of Revenue [Line Items]
Total operating revenues	11.6	18.3	77.2	69.6
Spire \| Other \| Operating Segments
Disaggregation Of Revenue [Line Items]
Total operating revenues	$ 15.4	$ 4.6	$ 41.2	$ 14.3

Revenue - Schedule of Operating Revenue Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disaggregation Of Revenue [Line Items]
Total Operating Revenues	$ 321.1	$ 321.3	$ 1,603.5	$ 1,726.8
Spire Missouri
Disaggregation Of Revenue [Line Items]
Total operating revenues	207.3	191.0	1,033.1	1,174.4
Changes in accrued revenue under alternative revenue programs	(3.4)	0.4	2.3	(13.2)
Total Operating Revenues	203.9	191.4	1,035.4	1,161.2
Spire Missouri \| Residential
Disaggregation Of Revenue [Line Items]
Total operating revenues	153.2	133.4	760.2	846.4
Spire Missouri \| Commercial & Industrial
Disaggregation Of Revenue [Line Items]
Total operating revenues	35.9	39.6	215.9	257.9
Spire Missouri \| Transportation
Disaggregation Of Revenue [Line Items]
Total operating revenues	7.4	7.1	26.1	26.0
Spire Missouri \| Off-system & Other Incentive
Disaggregation Of Revenue [Line Items]
Total operating revenues	7.6	7.7	26.3	34.1
Spire Missouri \| Other Customer Revenue
Disaggregation Of Revenue [Line Items]
Total operating revenues	3.2	3.2	4.6	10.0
Spire Alabama
Disaggregation Of Revenue [Line Items]
Total operating revenues	80.1	88.5	395.2	408.2
Changes in accrued revenue under alternative revenue programs	1.1	2.3	(2.3)	(3.5)
Total Operating Revenues	81.2	90.8	392.9	404.7
Spire Alabama \| Residential
Disaggregation Of Revenue [Line Items]
Total operating revenues	44.7	45.7	239.5	238.0
Spire Alabama \| Commercial & Industrial
Disaggregation Of Revenue [Line Items]
Total operating revenues	17.1	21.6	94.6	97.1
Spire Alabama \| Transportation
Disaggregation Of Revenue [Line Items]
Total operating revenues	16.2	16.3	55.7	53.3
Spire Alabama \| Off-system & Other Incentive
Disaggregation Of Revenue [Line Items]
Total operating revenues	1.7		1.7
Spire Alabama \| Other Customer Revenue
Disaggregation Of Revenue [Line Items]
Total operating revenues	$ 0.4	$ 4.9	$ 3.7	$ 19.8

Revenue - Schedule of Gross Receipts Taxes (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Scheduleof Gross Receipts Taxes [Line Items]
Gross receipts taxes recorded in regulated gas distribution operating revenues	$ 17.2	$ 18.2	$ 79.7	$ 87.6
Spire Missouri
Scheduleof Gross Receipts Taxes [Line Items]
Gross receipts taxes recorded in regulated gas distribution operating revenues	12.1	12.5	55.5	63.1
Spire Alabama
Scheduleof Gross Receipts Taxes [Line Items]
Gross receipts taxes recorded in regulated gas distribution operating revenues	$ 4.2	$ 4.8	$ 20.3	$ 20.7

Earnings Per Common Share - Schedule of Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Basic Earnings Per Common Share:
Net (Loss) Income	$ (92.3)	$ (3.0)	$ 108.3	$ 218.9
Less: Provision for preferred dividends	3.7	1.6	11.1	1.6
(Loss) income allocated to participating securities	(0.1)		0.2	0.5
Net (Loss) Income Available to Common Shareholders	$ (95.9)	$ (4.6)	$ 97.0	$ 216.8
Weighted Average Common Shares Outstanding (in millions)	51.2	50.7	51.1	50.6
Basic (Loss) Earnings Per Common Share	$ (1.87)	$ (0.09)	$ 1.90	$ 4.28
Diluted Earnings Per Common Share:
Net (Loss) Income	$ (92.3)	$ (3.0)	$ 108.3	$ 218.9
Less: Provision for preferred dividends	3.7	1.6	11.1	1.6
(Loss) income allocated to participating securities	(0.1)		0.2	0.5
(Loss) Income Available to Common Shareholders	$ (95.9)	$ (4.6)	$ 97.0	$ 216.8
Weighted Average Common Shares Outstanding (in millions)	51.2	50.7	51.1	50.6
Dilutive Effect of Restricted Stock and Restricted Stock Units (in millions)			0.1	0.2
Weighted Average Diluted Common Shares (in millions)	51.2	50.7	51.2	50.8
Diluted (Loss) Earnings Per Common Share	$ (1.87)	$ (0.09)	$ 1.90	$ 4.27

Earnings Per Common Share - Schedule of Basic and Diluted Earnings Per Common Share (Parenthetical) (Details) - shares shares in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Restricted Stock and Restricted Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Outstanding common shares excluded from calculation of diluted EPS (in shares)	0.1	0.3	0.1	0.3

Regulatory Matters - Schedule of Regulatory Assets and Liabilities, Reflected in Balance Sheets (Details) - USD ($) $ in Millions	Jun. 30, 2020	Sep. 30, 2019	Jun. 30, 2019
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, current	$ 70.2	$ 78.6	$ 79.0
Regulatory assets, non current	791.8	767.6	657.1
Total Regulatory Assets	862.0	846.2	736.1
Regulatory liabilities, current	58.8	60.8	31.3
Regulatory liabilities, non current	449.6	399.0	396.3
Total Regulatory Liabilities	508.4	459.8	427.6
Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, current	29.5	29.4	30.2
Regulatory assets, non current	531.9	507.5	429.2
Total Regulatory Assets	561.4	536.9	459.4
Regulatory liabilities, current	50.8	52.3	23.4
Regulatory liabilities, non current	378.9	326.5	310.5
Total Regulatory Liabilities	429.7	378.8	333.9
Spire Alabama
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, current	23.4	33.9	33.9
Regulatory assets, non current	232.1	231.2	199.9
Total Regulatory Assets	255.5	265.1	233.8
Regulatory liabilities, current	2.5	3.4	3.4
Regulatory liabilities, non current	20.9	23.0	29.8
Total Regulatory Liabilities	23.4	26.4	33.2
Pension and Other Postretirement Benefits
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, current	30.1	30.1	30.1
Regulatory assets, non current	415.3	416.6	335.7
Pension and Other Postretirement Benefits \| Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, current	21.9	21.9	21.9
Regulatory assets, non current	340.6	333.3	269.8
Pension and Other Postretirement Benefits \| Spire Alabama
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, current	7.2	7.3	7.3
Regulatory assets, non current	69.9	77.2	59.3
Unamortized Purchased Gas Adjustments
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, current	9.6	18.2	18.9
Regulatory assets, non current	0.0	9.1	0.0
Unamortized Purchased Gas Adjustments \| Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, current	0.1	0.0	0.8
Regulatory assets, non current	0.0	9.1	0.0
Unamortized Purchased Gas Adjustments \| Spire Alabama
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, current	9.5	17.7	17.6
Other
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, current	30.5	30.3	30.0
Regulatory assets, non current	57.2	47.2	45.7
Other \| Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, current	7.5	7.5	7.5
Regulatory assets, non current	40.0	27.2	25.5
Other \| Spire Alabama
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, current	6.7	8.9	9.0
Regulatory assets, non current	0.9	3.1	3.2
Future Income Taxes Due from Customers
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, non current	120.7	108.8	105.7
Future Income Taxes Due from Customers \| Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, non current	111.8	102.9	101.3
Future Income Taxes Due from Customers \| Spire Alabama
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, non current	2.2	0.0	0.0
Accrued Cost of Removal
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, non current	160.4	150.9	137.4
Accrued Cost of Removal \| Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, non current	1.3	0.0	0.0
Accrued Cost of Removal \| Spire Alabama
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, non current	159.1	150.9	137.4
Energy Efficiency
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, non current	38.2	35.0	32.6
Energy Efficiency \| Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory assets, non current	38.2	35.0	32.6
Pension and Other Postretirement Benefits
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities, current	5.8	5.8	5.8
Regulatory liabilities, non current	157.6	142.3	119.8
Pension and Other Postretirement Benefits \| Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities, current	3.6	3.6	3.6
Regulatory liabilities, non current	136.4	119.1	84.6
Pension and Other Postretirement Benefits \| Spire Alabama
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities, current	2.2	2.2	2.3
Regulatory liabilities, non current	17.2	19.1	25.8
Unamortized Purchased Gas Adjustments
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities, current	21.1	26.2	3.3
Regulatory liabilities, non current	79.9	0.0	47.9
Unamortized Purchased Gas Adjustments \| Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities, current	20.0	25.4	2.5
Regulatory liabilities, non current	79.9	0.0	47.9
Other
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities, current	31.9	28.8	22.2
Regulatory liabilities, non current	29.3	35.3	29.9
Other \| Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities, current	27.2	23.3	17.3
Regulatory liabilities, non current	23.6	29.2	24.1
Other \| Spire Alabama
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities, current	0.3	1.2	1.1
Regulatory liabilities, non current	3.7	3.9	4.0
Deferred Taxes Due to Customers
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities, non current	156.4	179.8	152.9
Deferred Taxes Due to Customers \| Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities, non current	139.0	162.5	135.5
Accrued Cost of Removal
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities, non current	26.4	41.6	45.8
Accrued Cost of Removal \| Spire Missouri
Regulatory Asset And Liabilities [Line Items]
Regulatory liabilities, non current	$ 0.0	$ 15.7	$ 18.4

Regulatory Matters - Schedule of Regulatory Assets Not Earning a Return (Details) - USD ($) $ in Millions	Jun. 30, 2020	Sep. 30, 2019	Jun. 30, 2019
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	$ 366.3	$ 334.2	$ 262.3
Pension and Other Postretirement Benefits
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	234.7	211.1	142.1
Future Income Taxes Due from Customers
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	118.4	108.8	105.7
Other
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	13.2	14.3	14.5
Spire Missouri
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	359.7	328.3	257.9
Spire Missouri \| Pension and Other Postretirement Benefits
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	234.7	211.1	142.1
Spire Missouri \| Future Income Taxes Due from Customers
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	111.8	102.9	101.3
Spire Missouri \| Other
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	$ 13.2	$ 14.3	$ 14.5

Regulatory Matters - Additional Information (Details) - USD ($) $ in Millions					1 Months Ended	3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
	Aug. 04, 2020	Nov. 16, 2019	May 25, 2019	Apr. 25, 2018	Dec. 31, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2020	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019	Mar. 24, 2020
Public Utilities, General Disclosures [Line Items]
Remaining recovery period for certain regulatory assets for which no return on investment during recovery period is provided (in years)									20 years
Remaining recovery period for regulatory assets for which no return on investment during recovery period is provided (in years)									15 years
Customer refund applied to provision accrued						$ (4.8)	$ 0.0		$ 0.0	$ 0.0
APSC \| Spire Alabama
Public Utilities, General Disclosures [Line Items]
Requested rate increase					$ 5.9
Gas supply adjustment decrease on annual basis									13.9
Regulatory preferred stock and debt securities issuance, amount authorized												$ 150.0
GPSC \| Spire Gulf
Public Utilities, General Disclosures [Line Items]
Requested rate increase					$ 1.6
Infrastructure System Replacement Surcharge \| MoPSC
Public Utilities, General Disclosures [Line Items]
Approved rate increase (decrease), costs from buildings sold in 2014 excluded from rate base				$ (1.8)
Rate case expenses				(0.9)
Infrastructure System Replacement Surcharge \| MoPSC \| Spire Missouri
Public Utilities, General Disclosures [Line Items]
Approved rate authorized future annualized revenue									$ 40.3
Payment of customer refund						15.0
Customer refund applied to provision accrued								$ 4.8			$ 12.2
Remaining balance impacts revenue and earnings						2.8
Accrued provision reversal amount						$ 2.0
Annual authorized revenue		$ 8.8	$ 12.4
Infrastructure System Replacement Surcharge \| MoPSC \| Spire Missouri \| Subsequent Event
Public Utilities, General Disclosures [Line Items]
Approved rate authorized future annualized revenue	$ 8.7
Pension Cost \| Infrastructure System Replacement Surcharge \| MoPSC
Public Utilities, General Disclosures [Line Items]
Regulatory assets recovery				$ (28.8)

Financing Arrangements and Long-term Debt - Additional Information (Details)						9 Months Ended
	Jun. 16, 2020 USD ($)	Mar. 26, 2020 USD ($) bank	Dec. 23, 2019 USD ($)	Dec. 02, 2019 USD ($)	Nov. 12, 2019 USD ($)	Jun. 30, 2020 USD ($)	Dec. 14, 2016 bank
Line of Credit Facility [Line Items]
Long-term Debt						$ 975,000,000.0
Private Placement \| Spire STL Pipeline LLC
Line of Credit Facility [Line Items]
Debt term			9 years 2 months 12 days
Long-term debt			$ 135,000,000.0
Stated interest rate			2.95%
Debt instrument, payment terms						Interest is payable semi-annually at 2.95%, and principal repayment is scheduled annually in accordance with a 15-year amortization schedule with an average life of 9.2 years.
Debt instrument, amortization period			15 years
Debt instrument, interest rate			2.95%
Liabilities \| Lender Concentration Risk
Line of Credit Facility [Line Items]
Line of credit facility, number of banks in agreement \| bank							11
Spire
Line of Credit Facility [Line Items]
Term loan bear interest rate per annum						2.00%
Short-term borrowings used to support lending to Utilities						$ 324,500,000
Spire \| Term Loan
Line of Credit Facility [Line Items]
Line of credit facility, number of banks in agreement \| bank		2
Long-term Debt		$ 150,000,000.0
Debt instrument, maturity date		Mar. 25, 2021
Team loan interest rate description						The term loan bears interest at the LIBOR Rate (as defined in the loan agreement) plus 0.85% per annum.
Term loan bear interest rate per annum						2.10%
Spire \| Term Loan \| LIBOR
Line of Credit Facility [Line Items]
Term loan bear interest rate per annum		0.85%
Spire Missouri \| 2.84% Series, due November 15, 2029
Line of Credit Facility [Line Items]
Debt instrument, maturity date					Nov. 15, 2029
Long-term debt					$ 275,000,000.0
Stated interest rate					2.84%
Debt instrument, interest rate					2.84%
Spire Missouri \| Floating-Rate Note
Line of Credit Facility [Line Items]
Repayment of long-term debt					$ 100,000,000.0
Spire Missouri \| First mortgage bonds 7% series, due 2029
Line of Credit Facility [Line Items]
Stated interest rate	7.00%
Repayment of long-term debt	$ 5,700,000
Debt instrument, interest rate	7.00%
Debt instrument maturity year	2029
Spire Missouri \| First mortgage bonds 6% series, due 2034
Line of Credit Facility [Line Items]
Stated interest rate	6.00%
Repayment of long-term debt	$ 800,000
Debt instrument, interest rate	6.00%
Debt instrument maturity year	2034
Spire Missouri \| First mortgage bonds 6.15% series, due 2036
Line of Credit Facility [Line Items]
Stated interest rate	6.15%
Repayment of long-term debt	$ 500,000
Debt instrument, interest rate	6.15%
Debt instrument maturity year	2036
Spire Missouri \| First mortgage bonds 4.625% series, due 2043
Line of Credit Facility [Line Items]
Stated interest rate	4.625%
Repayment of long-term debt	$ 100,000
Debt instrument, interest rate	4.625%
Debt instrument maturity year	2043
Spire Alabama \| Senior Notes \| Series 2019B Senior Notes due 2029 \| Private Placement
Line of Credit Facility [Line Items]
Debt instrument, maturity date				Dec. 01, 2029
Long-term debt				$ 100,000,000.0
Stated interest rate				2.88%
Debt instrument, payment terms						Interest is payable semi-annually.
Debt instrument, interest rate				2.88%
Revolving Credit Facility Borrowings
Line of Credit Facility [Line Items]
Line of credit facility borrowing capacity						$ 975,000,000.0
Minimum required ratio of earnings before interest, taxes, depreciation, and amortization (EBITDA) times interest expense as required by the line of credit covenant						70.00%
Revolving Credit Facility Borrowings \| Maximum
Line of Credit Facility [Line Items]
Debt to total capitalization ratio						0.60
Revolving Credit Facility Borrowings \| Spire
Line of Credit Facility [Line Items]
Line of credit facility borrowing capacity						$ 300,000,000.0
Term loan bear interest rate per annum						1.90%
Revolving Credit Facility Borrowings \| Spire Missouri
Line of Credit Facility [Line Items]
Line of credit facility borrowing capacity						$ 475,000,000.0
Term loan bear interest rate per annum						1.90%
Revolving Credit Facility Borrowings \| Spire Alabama
Line of Credit Facility [Line Items]
Line of credit facility borrowing capacity						$ 200,000,000.0
Term loan bear interest rate per annum						0.60%
Commercial Paper Notes
Line of Credit Facility [Line Items]
Line of credit facility borrowing capacity						$ 975,000,000.0
Debt term						365 days
Commercial Paper Notes \| Spire
Line of Credit Facility [Line Items]
Term loan bear interest rate per annum						2.00%

Financing Arrangements and Long-term Debt - Schedule of Spire Missouri and Alabama Short-term Borrowings (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2020	Sep. 30, 2019	Jun. 30, 2019
Spire Alabama \| Spire Note
Short-term Debt [Line Items]
Weighted average borrowings	$ 86.0
Lowest borrowings outstanding	18.5
Highest borrowings outstanding	$ 161.3
Weighted average interest rate	1.80%
Borrowings outstanding	$ 85.6	$ 128.7	$ 79.6
Weighted average interest rate	0.50%	2.30%	2.70%
Spire Alabama \| Revolving Credit Facility Borrowings
Short-term Debt [Line Items]
Weighted average borrowings	$ 6.1
Highest borrowings outstanding	$ 50.0
Weighted average interest rate	0.60%
Spire Missouri \| Spire Note
Short-term Debt [Line Items]
Weighted average borrowings	$ 240.4
Lowest borrowings outstanding	16.0
Highest borrowings outstanding	$ 429.5
Weighted average interest rate	1.90%
Borrowings outstanding	$ 218.3	$ 386.4	$ 281.5
Weighted average interest rate	0.50%	2.30%	2.70%
Spire Missouri \| Revolving Credit Facility Borrowings
Short-term Debt [Line Items]
Weighted average borrowings	$ 23.9
Highest borrowings outstanding	$ 185.1
Weighted average interest rate	1.90%
Spire
Short-term Debt [Line Items]
Weighted average borrowings	$ 581.7
Lowest borrowings outstanding	432.6
Highest borrowings outstanding	$ 856.6
Weighted average interest rate	2.00%
Borrowings outstanding	$ 477.6	$ 743.2	$ 434.0
Weighted average interest rate	0.90%	2.30%	2.70%
Spire \| Term Loan
Short-term Debt [Line Items]
Weighted average borrowings	$ 53.1
Highest borrowings outstanding	$ 150.0
Weighted average interest rate	2.10%
Borrowings outstanding	$ 150.0
Weighted average interest rate	1.20%
Spire \| Revolving Credit Facility Borrowings
Short-term Debt [Line Items]
Weighted average borrowings	$ 0.1
Highest borrowings outstanding	$ 23.1
Weighted average interest rate	1.90%
Spire \| Commercial Paper Notes
Short-term Debt [Line Items]
Weighted average borrowings	$ 498.5
Lowest borrowings outstanding	73.5
Highest borrowings outstanding	$ 856.6
Weighted average interest rate	2.00%
Borrowings outstanding	$ 327.6	$ 743.2	$ 434.0
Weighted average interest rate	0.50%	2.30%	2.70%

Financing Arrangements and Long-term Debt - Summary of Net of Capitalized Interest (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Spire Missouri
Line of Credit Facility [Line Items]
Interest expense, net	$ 0.2	$ 0.5	$ 0.8	$ 1.4
Spire Alabama
Line of Credit Facility [Line Items]
Interest expense, net	0.4		1.4
Spire
Line of Credit Facility [Line Items]
Interest expense, net	$ 1.2	$ 2.0	$ 4.8	$ 4.6

Fair Value of Financial Instruments - Summary of Financial Instruments Measured at Fair Value on Recurring Basis (Details) - USD ($) $ in Millions	Jun. 30, 2020	Sep. 30, 2019	Jun. 30, 2019
Quoted Prices in Active Markets (Level 1)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 7.4	$ 5.8	$ 5.8
Quoted Prices in Active Markets (Level 1) \| Spire Missouri
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0.7	2.6	3.7
Significant Observable Inputs (Level 2)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Notes payable	477.6	743.2	434.0
Long-term debt, including current portion	2,875.5	2,373.4	2,363.1
Significant Observable Inputs (Level 2) \| Spire Missouri
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Notes payable – associated companies	218.3	386.4	281.5
Long-term debt, including current portion	1,303.2	1,065.2	1,027.6
Significant Observable Inputs (Level 2) \| Spire Alabama
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Notes payable – associated companies	85.6	128.7	79.6
Long-term debt, including current portion	572.3	474.8	450.2
Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	7.4	5.8	5.8
Notes payable	477.6	743.2	434.0
Long-term debt, including current portion	2,483.7	2,122.6	2,207.3
Carrying Amount \| Spire Missouri
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0.7	2.6	3.7
Notes payable – associated companies	218.3	386.4	281.5
Long-term debt, including current portion	1,091.9	925.0	924.8
Carrying Amount \| Spire Alabama
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Notes payable – associated companies	85.6	128.7	79.6
Long-term debt, including current portion	471.8	412.2	412.1
Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	7.4	5.8	5.8
Notes payable	477.6	743.2	434.0
Long-term debt, including current portion	2,875.5	2,373.4	2,363.1
Fair Value \| Spire Missouri
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0.7	2.6	3.7
Notes payable – associated companies	218.3	386.4	281.5
Long-term debt, including current portion	1,303.2	1,065.2	1,027.6
Fair Value \| Spire Alabama
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Notes payable – associated companies	85.6	128.7	79.6
Long-term debt, including current portion	$ 572.3	$ 474.8	$ 450.2

Fair Value Measurements - Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Millions	Jun. 30, 2020	Sep. 30, 2019	Jun. 30, 2019
ASSETS
Effects of netting and cash margin receivables/payables	$ (24.9)	$ (9.4)	$ (7.9)
Derivative asset after the effects of netting	55.8	50.8	56.9
LIABILITIES
Effects of netting and cash margin receivables/payables	(30.0)	(23.7)	(19.6)
Derivative liability after the effects of netting	76.4	54.8	40.4
Spire Missouri
ASSETS
Effects of netting and cash margin receivables/payables	(2.1)
Derivative asset after the effects of netting	20.8
U.S. stock/bond mutual funds \| Spire Missouri
ASSETS
Effects of netting and cash margin receivables/payables	0.0	0.0	0.0
Derivative asset after the effects of netting	20.8	20.5	20.4
NYMEX/ICE natural gas contracts \| Spire Missouri
ASSETS
Effects of netting and cash margin receivables/payables	(1.8)
Derivative asset after the effects of netting	0.0
LIABILITIES
Effects of netting and cash margin receivables/payables	(7.2)	(12.3)	(11.1)
Derivative liability after the effects of netting	0.0	0.0	0.0
Gasoline and heating oil contracts \| Spire Missouri
ASSETS
Effects of netting and cash margin receivables/payables	(0.3)
Derivative asset after the effects of netting	0.0
Other \| U.S. stock/bond mutual funds
ASSETS
Effects of netting and cash margin receivables/payables	0.0	0.0	0.0
Derivative asset after the effects of netting	19.2	15.5	16.6
Other \| Interest rate swaps
LIABILITIES
Effects of netting and cash margin receivables/payables	0.0	0.0	0.0
Derivative liability after the effects of netting	66.1	43.4	27.4
Gas Utility \| Operating Segments \| U.S. stock/bond mutual funds
ASSETS
Effects of netting and cash margin receivables/payables	0.0	0.0	0.0
Derivative asset after the effects of netting	20.8	20.5	20.4
Gas Utility \| Operating Segments \| NYMEX/ICE natural gas contracts
ASSETS
Effects of netting and cash margin receivables/payables	(1.8)
Derivative asset after the effects of netting	0.0
LIABILITIES
Effects of netting and cash margin receivables/payables	(7.2)	(12.3)	(11.1)
Derivative liability after the effects of netting	0.0	0.0	0.0
Gas Utility \| Operating Segments \| Gasoline and heating oil contracts
ASSETS
Effects of netting and cash margin receivables/payables	(0.3)
Derivative asset after the effects of netting	0.0
Gas Marketing \| Operating Segments \| NYMEX/ICE natural gas contracts
ASSETS
Effects of netting and cash margin receivables/payables	(16.4)	(6.9)	(5.5)
Derivative asset after the effects of netting	3.7	0.5	0.3
LIABILITIES
Effects of netting and cash margin receivables/payables	(16.4)	(8.9)	(6.1)
Derivative liability after the effects of netting	0.0	0.0	0.0
Gas Marketing \| Operating Segments \| Natural gas commodity contracts
ASSETS
Effects of netting and cash margin receivables/payables	(6.4)	(2.5)	(2.4)
Derivative asset after the effects of netting	12.1	14.3	19.6
LIABILITIES
Effects of netting and cash margin receivables/payables	(6.4)	(2.5)	(2.4)
Derivative liability after the effects of netting	10.3	11.4	13.0
Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before effects of netting	42.1	36.9	37.8
LIABILITIES
Derivative liability before effects of netting	7.5	12.7	11.8
Quoted Prices in Active Markets (Level 1) \| Spire Missouri
ASSETS
Derivative asset before effects of netting	22.9
Quoted Prices in Active Markets (Level 1) \| U.S. stock/bond mutual funds \| Spire Missouri
ASSETS
Derivative asset before effects of netting	20.8	20.5	20.4
Quoted Prices in Active Markets (Level 1) \| NYMEX/ICE natural gas contracts \| Spire Missouri
ASSETS
Derivative asset before effects of netting	1.8
LIABILITIES
Derivative liability before effects of netting	7.2	12.3	11.1
Quoted Prices in Active Markets (Level 1) \| Gasoline and heating oil contracts \| Spire Missouri
ASSETS
Derivative asset before effects of netting	0.3
Quoted Prices in Active Markets (Level 1) \| Other \| U.S. stock/bond mutual funds
ASSETS
Derivative asset before effects of netting	19.2	15.5	16.6
Quoted Prices in Active Markets (Level 1) \| Other \| Interest rate swaps
LIABILITIES
Derivative liability before effects of netting	0.0	0.0	0.0
Quoted Prices in Active Markets (Level 1) \| Gas Utility \| Operating Segments \| U.S. stock/bond mutual funds
ASSETS
Derivative asset before effects of netting	20.8	20.5	20.4
Quoted Prices in Active Markets (Level 1) \| Gas Utility \| Operating Segments \| NYMEX/ICE natural gas contracts
ASSETS
Derivative asset before effects of netting	1.8
LIABILITIES
Derivative liability before effects of netting	7.2	12.3	11.1
Quoted Prices in Active Markets (Level 1) \| Gas Utility \| Operating Segments \| Gasoline and heating oil contracts
ASSETS
Derivative asset before effects of netting	0.3
Quoted Prices in Active Markets (Level 1) \| Gas Marketing \| Operating Segments \| NYMEX/ICE natural gas contracts
ASSETS
Derivative asset before effects of netting	0.0	0.9	0.8
LIABILITIES
Derivative liability before effects of netting	0.3	0.4	0.7
Quoted Prices in Active Markets (Level 1) \| Gas Marketing \| Operating Segments \| Natural gas commodity contracts
ASSETS
Derivative asset before effects of netting	0.0	0.0	0.0
LIABILITIES
Derivative liability before effects of netting	0.0	0.0	0.0
Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before effects of netting	37.6	23.3	27.0
LIABILITIES
Derivative liability before effects of netting	98.9	65.7	48.0
Significant Observable Inputs (Level 2) \| Spire Missouri
ASSETS
Derivative asset before effects of netting	0.0
Significant Observable Inputs (Level 2) \| U.S. stock/bond mutual funds \| Spire Missouri
ASSETS
Derivative asset before effects of netting	0.0	0.0	0.0
Significant Observable Inputs (Level 2) \| NYMEX/ICE natural gas contracts \| Spire Missouri
ASSETS
Derivative asset before effects of netting	0.0
LIABILITIES
Derivative liability before effects of netting	0.0	0.0	0.0
Significant Observable Inputs (Level 2) \| Gasoline and heating oil contracts \| Spire Missouri
ASSETS
Derivative asset before effects of netting	0.0
Significant Observable Inputs (Level 2) \| Other \| U.S. stock/bond mutual funds
ASSETS
Derivative asset before effects of netting	0.0	0.0	0.0
Significant Observable Inputs (Level 2) \| Other \| Interest rate swaps
LIABILITIES
Derivative liability before effects of netting	66.1	43.4	27.4
Significant Observable Inputs (Level 2) \| Gas Utility \| Operating Segments \| U.S. stock/bond mutual funds
ASSETS
Derivative asset before effects of netting	0.0	0.0	0.0
Significant Observable Inputs (Level 2) \| Gas Utility \| Operating Segments \| NYMEX/ICE natural gas contracts
ASSETS
Derivative asset before effects of netting	0.0
LIABILITIES
Derivative liability before effects of netting	0.0	0.0	0.0
Significant Observable Inputs (Level 2) \| Gas Utility \| Operating Segments \| Gasoline and heating oil contracts
ASSETS
Derivative asset before effects of netting	0.0
Significant Observable Inputs (Level 2) \| Gas Marketing \| Operating Segments \| NYMEX/ICE natural gas contracts
ASSETS
Derivative asset before effects of netting	20.1	6.5	5.0
LIABILITIES
Derivative liability before effects of netting	16.1	8.5	5.4
Significant Observable Inputs (Level 2) \| Gas Marketing \| Operating Segments \| Natural gas commodity contracts
ASSETS
Derivative asset before effects of netting	17.5	16.8	22.0
LIABILITIES
Derivative liability before effects of netting	16.7	13.8	15.2
Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before effects of netting	1.0	0.0	0.0
LIABILITIES
Derivative liability before effects of netting	0.0	0.1	0.2
Significant Unobservable Inputs (Level 3) \| Spire Missouri
ASSETS
Derivative asset before effects of netting	0.0
Significant Unobservable Inputs (Level 3) \| U.S. stock/bond mutual funds \| Spire Missouri
ASSETS
Derivative asset before effects of netting	0.0	0.0	0.0
Significant Unobservable Inputs (Level 3) \| NYMEX/ICE natural gas contracts \| Spire Missouri
ASSETS
Derivative asset before effects of netting	0.0
LIABILITIES
Derivative liability before effects of netting	0.0	0.0	0.0
Significant Unobservable Inputs (Level 3) \| Gasoline and heating oil contracts \| Spire Missouri
ASSETS
Derivative asset before effects of netting	0.0
Significant Unobservable Inputs (Level 3) \| Other \| U.S. stock/bond mutual funds
ASSETS
Derivative asset before effects of netting	0.0	0.0	0.0
Significant Unobservable Inputs (Level 3) \| Other \| Interest rate swaps
LIABILITIES
Derivative liability before effects of netting	0.0	0.0	0.0
Significant Unobservable Inputs (Level 3) \| Gas Utility \| Operating Segments \| U.S. stock/bond mutual funds
ASSETS
Derivative asset before effects of netting	0.0	0.0	0.0
Significant Unobservable Inputs (Level 3) \| Gas Utility \| Operating Segments \| NYMEX/ICE natural gas contracts
ASSETS
Derivative asset before effects of netting	0.0
LIABILITIES
Derivative liability before effects of netting	0.0	0.0	0.0
Significant Unobservable Inputs (Level 3) \| Gas Utility \| Operating Segments \| Gasoline and heating oil contracts
ASSETS
Derivative asset before effects of netting	0.0
Significant Unobservable Inputs (Level 3) \| Gas Marketing \| Operating Segments \| NYMEX/ICE natural gas contracts
ASSETS
Derivative asset before effects of netting	0.0	0.0	0.0
LIABILITIES
Derivative liability before effects of netting	0.0	0.0	0.0
Significant Unobservable Inputs (Level 3) \| Gas Marketing \| Operating Segments \| Natural gas commodity contracts
ASSETS
Derivative asset before effects of netting	1.0	0.0	0.0
LIABILITIES
Derivative liability before effects of netting	$ 0.0	$ 0.1	$ 0.2

Fair Value Measurements - Additional Information (Details) - USD ($)	Jun. 30, 2020	Sep. 30, 2019	Jun. 30, 2019
Spire Alabama
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Outstanding derivative contracts	$ 0	$ 0	$ 0

Pension Plans and Other Postretirement Benefits - Schedule of Net Periodic Cost (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Pension Plans
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost – benefits earned during the period	$ 5.7	$ 4.8	$ 16.8	$ 14.5
Interest cost on projected benefit obligation	5.5	7.1	17.2	21.2
Expected return on plan assets	(8.5)	(9.2)	(26.7)	(27.2)
Amortization of prior service (credit) cost	(0.6)	(0.3)	(1.8)	(0.9)
Amortization of actuarial (gain) loss	3.3	2.3	10.9	6.9
Loss on lump-sum settlements	2.3		23.3
Subtotal	7.7	4.7	39.7	14.5
Regulatory adjustment	7.4	10.1	5.7	29.8
Net pension cost	15.1	14.8	45.4	44.3
Other Postretirement Plans
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost – benefits earned during the period	1.5	1.8	4.4	5.5
Interest cost on projected benefit obligation	1.5	2.3	4.6	6.7
Expected return on plan assets	(4.1)	(4.1)	(12.3)	(12.1)
Amortization of prior service (credit) cost	(0.1)		(0.4)	(0.1)
Amortization of actuarial (gain) loss	(0.6)	(0.1)	(1.6)	(0.4)
Subtotal	(1.8)	(0.1)	(5.3)	(0.4)
Regulatory adjustment	4.0	2.5	12.0	7.5
Net pension cost	2.2	2.4	6.7	7.1
Spire Missouri \| Pension Plans
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost – benefits earned during the period	4.0	3.2	11.7	9.4
Interest cost on projected benefit obligation	3.8	5.0	12.0	14.9
Expected return on plan assets	(5.9)	(6.5)	(18.8)	(19.2)
Amortization of prior service (credit) cost		0.2	0.1	0.6
Amortization of actuarial (gain) loss	2.6	2.2	8.6	6.5
Loss on lump-sum settlements	2.3		23.3
Subtotal	6.8	4.1	36.9	12.2
Regulatory adjustment	5.4	8.0	(0.1)	23.9
Net pension cost	12.2	12.1	36.8	36.1
Spire Missouri \| Other Postretirement Plans
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost – benefits earned during the period	1.4	1.7	4.0	5.1
Interest cost on projected benefit obligation	1.2	1.8	3.5	5.2
Expected return on plan assets	(2.8)	(2.8)	(8.5)	(8.3)
Amortization of prior service (credit) cost	(0.1)	0.1	(0.2)	0.2
Amortization of actuarial (gain) loss	(0.6)	(0.1)	(1.6)	(0.4)
Subtotal	(0.9)	0.7	(2.8)	1.8
Regulatory adjustment	4.4	2.9	13.3	8.8
Net pension cost	3.5	3.6	10.5	10.6
Spire Alabama \| Pension Plans
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost – benefits earned during the period	1.6	1.5	4.6	4.6
Interest cost on projected benefit obligation	1.2	1.5	3.7	4.5
Expected return on plan assets	(1.7)	(1.8)	(5.2)	(5.4)
Amortization of prior service (credit) cost	(0.6)	(0.5)	(1.8)	(1.4)
Amortization of actuarial (gain) loss	0.7	0.2	2.3	0.6
Subtotal	1.2	0.9	3.6	2.9
Regulatory adjustment	1.7	1.8	5.1	5.2
Net pension cost	2.9	2.7	8.7	8.1
Spire Alabama \| Other Postretirement Plans
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost – benefits earned during the period	0.1	0.1	0.3	0.3
Interest cost on projected benefit obligation	0.3	0.4	1.0	1.3
Expected return on plan assets	(1.2)	(1.2)	(3.6)	(3.6)
Amortization of prior service (credit) cost		(0.1)	(0.2)	(0.3)
Subtotal	(0.8)	(0.8)	(2.5)	(2.3)
Regulatory adjustment	(0.4)	(0.4)	(1.3)	(1.3)
Net pension cost	$ (1.2)	$ (1.2)	$ (3.8)	$ (3.6)

Pension Plans and Other Postretirement Benefits - Additional Information (Details) - USD ($)	3 Months Ended	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2020	Sep. 30, 2019
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Medical insurance available until age is reached after early retirement		65 years
Other Postretirement Benefits Plan
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Settlement benefits paid	$ 6,000,000.0	$ 59,100,000
Settlement loss	$ 2,300,000	21,000,000.0
Employer contributions		$ 9,100,000
Other Postretirement Benefits Plan \| Spire Missouri
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Discount rates	3.00%	3.00%	3.20%
Anticipated contributions to pension plans for qualified trust		$ 7,800,000
Other Postretirement Benefits Plan \| Spire Missouri \| Qualified Plan
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer contributions		20,900,000
Other Postretirement Benefits Plan \| Spire Missouri \| Nonqualified Plan
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer contributions		0
Other Postretirement Benefits Plan \| Spire Alabama
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Anticipated contributions to pension plans for qualified trust		3,600,000
Other Postretirement Benefits Plan \| Spire Missouri
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer contributions		0
Anticipated contributions to pension plans for qualified trust		0
Other Postretirement Benefits Plan \| Spire Alabama
Defined Benefit Plans And Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer contributions		0
Anticipated contributions to pension plans for qualified trust		$ 0

Information by Operating Segment - Additional Information (Details) - 9 months ended Jun. 30, 2020	reporting_unit	operating-segment
Segment Reporting [Abstract]
Number of reportable segments	2	2

Information by Operating Segment - Schedule of Operating Segment Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019
Operating Segment Information [Abstract]
Total Operating Revenues	$ 321.1	$ 321.3	$ 1,603.5	$ 1,726.8
Gas Utility
Natural and propane gas	70.7	75.5	534.3	664.6
Operation and maintenance	112.5	111.2	311.6	323.2
Depreciation and amortization	47.8	45.1	141.2	133.2
Taxes, other than income taxes	31.7	29.7	121.3	126.3
Total Gas Utility Operating Expenses	262.7	261.5	1,108.4	1,247.3
Impairments	148.6	0.0	148.6	0.0
Gas Marketing and other	16.3	46.5	140.2	151.6
Total Operating Expenses	427.6	308.0	1,397.2	1,398.9
Operating (Loss) Income	(106.5)	13.3	206.3	327.9
Net Economic Earnings (Loss)	7.3	5.0	223.1	218.8
Total Assets	7,822.6	7,332.0	7,822.6	7,332.0	$ 7,619.2
Eliminations
Operating Segment Information [Abstract]
Total Operating Revenues	(11.9)	(3.2)	(30.6)	(10.7)
Gas Utility
Natural and propane gas	(19.9)	(12.6)	(69.4)	(82.0)
Operation and maintenance	(3.0)	(2.2)	(8.3)	(7.1)
Depreciation and amortization	0.0	0.0	0.0	0.0
Taxes, other than income taxes	0.0	0.0	0.0	0.0
Total Gas Utility Operating Expenses	(22.9)	(14.8)	(77.7)	(89.1)
Impairments	0.0		0.0
Gas Marketing and other	11.0	11.6	47.1	78.4
Total Operating Expenses	(11.9)	(3.2)	(30.6)	(10.7)
Operating (Loss) Income	0.0	0.0	0.0	0.0
Net Economic Earnings (Loss)	0.0	0.0	0.0	0.0
Total Assets	(990.9)	(1,267.8)	(990.9)	(1,267.8)	(1,380.4)
Gas Utility
Operating Segment Information [Abstract]
Total Operating Revenues	305.7	301.4	1,515.4	1,651.9
Gas Utility \| Eliminations
Operating Segment Information [Abstract]
Total Operating Revenues	0.3	0.2	0.3	1.7
Gas Utility \| Operating Segments
Operating Segment Information [Abstract]
Total Operating Revenues	306.0	301.6	1,515.7	1,653.6
Gas Utility
Natural and propane gas	90.6	88.1	603.7	746.6
Operation and maintenance	115.5	113.4	319.9	330.3
Depreciation and amortization	47.8	45.1	141.2	133.2
Taxes, other than income taxes	31.7	29.7	121.3	126.3
Total Gas Utility Operating Expenses	285.6	276.3	1,186.1	1,336.4
Impairments	0.0		0.0
Gas Marketing and other	0.0	0.0	0.0	0.0
Total Operating Expenses	285.6	276.3	1,186.1	1,336.4
Operating (Loss) Income	20.4	25.3	329.6	317.2
Net Economic Earnings (Loss)	8.4	7.6	221.8	220.7
Total Assets	6,330.1	5,830.1	6,330.1	5,830.1	6,094.6
Gas Marketing
Operating Segment Information [Abstract]
Total Operating Revenues	11.6	18.4	77.2	69.6
Gas Marketing \| Eliminations
Operating Segment Information [Abstract]
Total Operating Revenues	0.0	(0.1)	0.0	0.0
Gas Marketing \| Operating Segments
Operating Segment Information [Abstract]
Total Operating Revenues	11.6	18.3	77.2	69.6
Gas Utility
Natural and propane gas	0.0	0.0	0.0	0.0
Operation and maintenance	0.0	0.0	0.0	0.0
Depreciation and amortization	0.0	0.0	0.0	0.0
Taxes, other than income taxes	0.0	0.0	0.0	0.0
Total Gas Utility Operating Expenses	0.0	0.0	0.0	0.0
Impairments	0.0		0.0
Gas Marketing and other	(6.6)	25.3	59.0	47.3
Total Operating Expenses	(6.6)	25.3	59.0	47.3
Operating (Loss) Income	18.2	(7.0)	18.2	22.3
Net Economic Earnings (Loss)	0.1	3.3	11.3	17.8
Total Assets	158.6	232.3	158.6	232.3	212.3
Corporate, Non-Segment
Operating Segment Information [Abstract]
Total Operating Revenues	3.8	1.5	10.9	5.3
Corporate, Non-Segment \| Eliminations
Operating Segment Information [Abstract]
Total Operating Revenues	11.6	3.1	30.3	9.0
Corporate, Non-Segment \| Operating Segments
Operating Segment Information [Abstract]
Total Operating Revenues	15.4	4.6	41.2	14.3
Gas Utility
Natural and propane gas	0.0	0.0	0.0	0.0
Operation and maintenance	0.0	0.0	0.0	0.0
Depreciation and amortization	0.0	0.0	0.0	0.0
Taxes, other than income taxes	0.0	0.0	0.0	0.0
Total Gas Utility Operating Expenses	0.0	0.0	0.0	0.0
Impairments	148.6		148.6
Gas Marketing and other	11.9	9.6	34.1	25.9
Total Operating Expenses	160.5	9.6	182.7	25.9
Operating (Loss) Income	(145.1)	(5.0)	(141.5)	(11.6)
Net Economic Earnings (Loss)	(1.2)	(5.9)	(10.0)	(19.7)
Total Assets	$ 2,324.8	$ 2,537.4	$ 2,324.8	$ 2,537.4	$ 2,692.7

Information by Operating Segment - Reconciliation of Consolidated Net Economic Earnings to Consolidated Net Income (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Segment Reporting [Abstract]
Net (Loss) Income	$ (92.3)	$ (3.0)	$ 108.3	$ 218.9
Impairments	148.6	0.0	148.6	0.0
Provision for ISRS rulings	(4.8)	0.0	0.0	0.0
Unrealized (gain) loss on energy-related derivatives	(18.5)	8.0	(3.2)	(3.3)
Lower of cost or market inventory adjustments	0.0	2.7	0.0	2.7
Acquisition, divestiture and restructuring activities	0.0	0.0	0.0	0.4
Income tax effect of adjustments	(25.7)	(2.7)	(30.6)	0.1
Net Economic Earnings	$ 7.3	$ 5.0	$ 223.1	$ 218.8

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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