Spire Alabama 10-Q 4 May 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Mar. 31, 2016	Apr. 29, 2016
Entity Information [Line Items]
Entity Registrant Name	SPIRE INC
Entity Central Index Key	1,126,956
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		43,450,458
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2016
Laclede Gas
Entity Information [Line Items]
Entity Registrant Name	LACLEDE GAS CO
Entity Central Index Key	57,183
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		24,577
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2016
Alagasco
Entity Information [Line Items]
Entity Registrant Name	ALABAMA GAS CORP
Entity Central Index Key	3,146
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		1,972,052
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2016

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Operating Revenues:
Gas Utility	$ 611.5	$ 847	$ 1,010.3	$ 1,428.4
Gas Marketing and other	(2.2)	30.4	(1.6)	68.6
Total Operating Revenues	609.3	877.4	1,008.7	1,497
Gas Utility
Natural and propane gas	261.1	482.8	409.6	787.1
Other operation and maintenance expenses	94.3	103.8	185.9	200.9
Depreciation and amortization	33.8	32.2	67.3	64.2
Taxes, other than income taxes	43.9	55.7	72.1	93.7
Total Gas Utility Operating Expenses	433.1	674.5	734.9	1,145.9
Gas Marketing and other	8.5	45.2	19.1	106.1
Total Operating Expenses	441.6	719.7	754	1,252
Operating Income	167.7	157.7	254.7	245
Other Income	0.8	0.7	2.2	2.1
Interest Charges:
Interest on long-term debt	16.7	16.5	33.6	33.7
Other interest charges	2.6	2.6	4.7	4.6
Total Interest Charges	19.3	19.1	38.3	38.3
Income Before Income Taxes	149.2	139.3	218.6	208.8
Income Tax Expense	48.4	44.9	70.9	67.3
Net Income	$ 100.8	$ 94.4	$ 147.7	$ 141.5
Weighted Average Number of Common Shares Outstanding:
Basic (in shares)	43.3	43.1	43.3	43.1
Diluted (in shares)	43.5	43.2	43.5	43.2
Basic Earnings Per Share of Common Stock (in dollars per share)	$ 2.32	$ 2.18	$ 3.40	$ 3.27
Diluted Earnings Per Share of Common Stock (in dollars per share)	2.31	2.18	3.39	3.26
Dividends Declared Per Share of Common Stock (in dollars per share)	$ 0.49	$ 0.46	$ 0.98	$ 0.92
Laclede Gas
Operating Revenues:
Gas Utility	$ 446.7	$ 615.7	$ 763.9	$ 1,078.1
Total Operating Revenues	446.7	615.7	763.9	1,078.1
Gas Utility
Natural and propane gas	242.8	402.7	392.6	686.1
Other operation and maintenance expenses	61.5	69.6	120.3	134.4
Depreciation and amortization	21.9	20.5	43.7	40.7
Taxes, other than income taxes	33.5	42.3	55.2	71.5
Total Gas Utility Operating Expenses	359.7	535.1	611.8	932.7
Operating Income	87	80.6	152.1	145.4
Other Income	0.4	0.4	1.2	1.3
Interest Charges:
Interest on long-term debt	8.2	8.3	16.6	16.6
Other interest charges	1.3	1.2	2.2	2.2
Total Interest Charges	9.5	9.5	18.8	18.8
Income Before Income Taxes	77.9	71.5	134.5	127.9
Income Tax Expense	23.6	21.6	40.8	39
Net Income	54.3	49.9	93.7	88.9
Alagasco
Operating Revenues:
Gas Utility	166	233.3	248.3	353.3
Total Operating Revenues	166	233.3	248.3	353.3
Gas Utility
Natural and propane gas	30.2	96.4	42.3	142.8
Other operation and maintenance expenses	33.1	34.4	66.2	67
Depreciation and amortization	11.9	11.7	23.6	23.5
Taxes, other than income taxes	10.4	13.4	16.9	22.2
Total Operating Expenses	85.6	155.9	149	255.5
Operating Income	80.4	77.4	99.3	97.8
Other Income	0.5	0.6	1	1
Interest Charges:
Interest on long-term debt	2.7	2.8	5.7	6
Other interest charges	0.8	0.7	1.3	1.3
Total Interest Charges	3.5	3.5	7	7.3
Income Before Income Taxes	77.4	74.5	93.3	91.5
Income Tax Expense	29.3	28.2	35.3	34.6
Net Income	$ 48.1	$ 46.3	$ 58	$ 56.9

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Net Income	$ 100.8	$ 94.4	$ 147.7	$ 141.5
Cash flow hedging derivative instruments:
Net hedging losses arising during the period	(0.6)	(0.6)	(1.3)	(6.5)
Reclassification adjustment for losses included in net income	0.5	2.3	1.7	2.2
Net unrealized (losses) gains on cash flow hedging derivative instruments	(0.1)	1.7	0.4	(4.3)
Net defined benefit pension and other postretirement plans	0	0.1	0.1	0.2
Net unrealized gain on available for sale securities	0.1	0	0	0
Other Comprehensive Income (Loss), Before Tax	0	1.8	0.5	(4.1)
Income Tax Expense (Benefit) Related to Items of Other Comprehensive Income	0	0.6	0.2	(1.6)
Other Comprehensive Income (Loss), Net of Tax	0	1.2	0.3	(2.5)
Comprehensive Income	100.8	95.6	148	139
Laclede Gas
Net Income	54.3	49.9	93.7	88.9
Cash flow hedging derivative instruments:
Net hedging losses arising during the period	(0.1)	0.1	(0.2)	(1.3)
Reclassification adjustment for losses included in net income	0.1	0.3	0.4	0.4
Net unrealized (losses) gains on cash flow hedging derivative instruments	0	0.4	0.2	(0.9)
Net defined benefit pension and other postretirement plans	0	0	0.1	0.1
Net unrealized gain on available for sale securities	0.1	0	0	0
Other Comprehensive Income (Loss), Before Tax	0.1	0.4	0.3	(0.8)
Income Tax Expense (Benefit) Related to Items of Other Comprehensive Income	0	0.1	0.1	(0.3)
Other Comprehensive Income (Loss), Net of Tax	0.1	0.3	0.2	(0.5)
Comprehensive Income	$ 54.4	$ 50.2	$ 93.9	$ 88.4

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Millions	Mar. 31, 2016	Sep. 30, 2015	Mar. 31, 2015
ASSETS
Utility Plant	$ 4,271.3	$ 4,234.5	$ 4,037.8
Less: Accumulated depreciation and amortization	1,286.1	1,307	1,213.1
Net Utility Plant	2,985.2	2,927.5	2,824.7
Non-utility Property (net of accumulated depreciation and amortization of $7.8, $7.5 and $7.2 at March 31, 2016, September 30, 2015, and March 31, 2015, respectively)	13.8	13.7	10.5
Goodwill	946	946	946
Other Property and Investments	61.1	59.9	60.8
Total Other Property and Investments	1,020.9	1,019.6	1,017.3
Current Assets:
Cash and cash equivalents	8.7	13.8	46.9
Accounts receivable:
Utility	217.1	138.1	303.8
Other	66.8	86.7	70.1
Allowance for doubtful accounts	(18.9)	(14.2)	(18.6)
Delayed customer billings	10.1	2.6	61.7
Inventories:
Natural gas	97.5	188.6	90.8
Propane gas	12	12	11.9
Materials and supplies	14.5	14.8	14.3
Natural gas receivable	19.5	17.3	5.9
Derivative instrument assets	7.6	4.6	3
Unamortized purchased gas adjustments	8.9	12.9	0
Other regulatory assets	32.4	27.6	27.4
Prepayments and other	27.6	25.3	20
Total Current Assets	503.8	530.1	637.2
Deferred Charges:
Regulatory assets	732.6	737.6	632.9
Other	77.3	75.4	68.6
Total Deferred Charges	809.9	813	701.5
Total Assets	5,319.8	5,290.2	5,180.7
Capitalization:
Common stock	43.4	43.3	43.3
Paid-in capital	1,040.3	1,038.1	1,033.3
Retained earnings	599.4	494.2	539.2
Accumulated other comprehensive loss	(1.7)	(2)	(4.2)
Total Common Stock Equity	1,681.4	1,573.6	1,611.6
Long-term debt (less current portion)	1,851.6	1,771.5	1,736.3
Total Capitalization	3,533	3,345.1	3,347.9
Current Liabilities:
Current portion of long-term debt	0	80	80
Notes payable	253.6	338	247.6
Accounts payable	127.1	146.5	160.1
Advance customer billings	31.7	44.3	8.4
Wages and compensation accrued	26.6	32.7	30.9
Dividends payable	22.1	21.1	20.5
Customer deposits	33	32.1	36.2
Interest accrued	14.3	14.3	14.9
Unamortized purchased gas adjustments	4.3	28.2	76.7
Taxes accrued	36.8	51.7	85.2
Regulatory liabilities	33.8	32.4	38.5
Other	35.5	32.5	54.7
Total Current Liabilities	618.8	853.8	853.7
Deferred Credits and Other Liabilities:
Deferred income taxes	564.2	482.1	438.7
Pension and postretirement benefit costs	254.8	253.4	243.9
Asset retirement obligations	162.8	159.2	101.5
Regulatory liabilities	110.7	119.3	114.3
Other	75.5	77.3	80.7
Total Deferred Credits and Other Liabilities	$ 1,168	$ 1,091.3	$ 979.1
Commitments and Contingencies
Total Capitalization and Liabilities	$ 5,319.8	$ 5,290.2	$ 5,180.7
Laclede Gas
ASSETS
Utility Plant	2,612.5	2,579.1	2,479.8
Less: Accumulated depreciation and amortization	580.7	590	566.2
Net Utility Plant	2,031.8	1,989.1	1,913.6
Goodwill	210.2	210.2	210.2
Other Property and Investments	56.2	55.3	56.5
Total Other Property and Investments	266.4	265.5	266.7
Current Assets:
Cash and cash equivalents	3.8	1.7	9.3
Accounts receivable:
Utility	159.8	103.4	224.1
Other	17	25.2	19.4
Allowance for doubtful accounts	(14.7)	(10)	(14)
Receivables from associated companies	1.2	2.5	2.3
Delayed customer billings	10.1	2.6	61.7
Inventories:
Natural gas	60.1	138.2	60.8
Propane gas	12	12	12
Materials and supplies	8.9	9.3	9.2
Unamortized purchased gas adjustments	3.9	12.9	0
Other regulatory assets	23.7	16.2	17.4
Prepayments and other	15.3	12.5	16.2
Total Current Assets	301.1	326.5	418.4
Deferred Charges:
Regulatory assets	563.8	573.6	545.3
Other	10.3	12.8	11.9
Total Deferred Charges	574.1	586.4	557.2
Total Assets	3,173.4	3,167.5	3,155.9
Capitalization:
Paid-in capital and common stock	750	748.3	746.3
Retained earnings	342.4	291.2	314.7
Accumulated other comprehensive loss	(1.5)	(1.7)	(2.4)
Total Common Stock Equity	1,090.9	1,037.8	1,058.6
Long-term debt (less current portion)	808.2	808.1	808
Total Capitalization	1,899.1	1,845.9	1,866.6
Current Liabilities:
Notes payable	169.6	233	142.6
Notes payable – associated companies	0	0	10.4
Accounts payable	51	61.5	77.3
Accounts payable – associated companies	1.9	5.5	5.7
Advance customer billings	16.1	25.2	0
Wages and compensation accrued	21	26.8	26.9
Dividends payable	21.3	19.9	19.9
Customer deposits	12.9	13	15.2
Interest accrued	7.6	7.6	8.1
Unamortized purchased gas adjustments	4.3	0	39.1
Taxes accrued	19.1	25.4	79.2
Regulatory liabilities	1.3	0.6	0
Other	16.2	18.5	36.3
Total Current Liabilities	342.3	437	460.7
Deferred Credits and Other Liabilities:
Deferred income taxes	538	485.2	424.3
Pension and postretirement benefit costs	200.8	207.8	212.4
Asset retirement obligations	74.1	72.4	72.9
Regulatory liabilities	69.3	70.6	71.7
Other	49.8	48.6	47.3
Total Deferred Credits and Other Liabilities	$ 932	$ 884.6	$ 828.6
Commitments and Contingencies
Total Capitalization and Liabilities	$ 3,173.4	$ 3,167.5	$ 3,155.9
Alagasco
ASSETS
Utility Plant	1,658.8	1,655.4	1,558
Less: Accumulated depreciation and amortization	705.4	717	646.9
Net Utility Plant	953.4	938.4	911.1
Current Assets:
Cash and cash equivalents	2.3	7.2	35.4
Accounts receivable:
Utility	57.3	34.7	79.6
Other	5.2	5.2	5.2
Allowance for doubtful accounts	(4.2)	(4.2)	(4.6)
Inventories:
Natural gas	30.3	40.4	27.6
Materials and supplies	5.5	5.4	4.9
Unamortized purchased gas adjustments	5	0	0
Other regulatory assets	8.7	11.4	10
Prepayments and other	8.1	10.8	3.3
Total Current Assets	118.2	110.9	161.4
Deferred Charges:
Regulatory assets	168.1	163.6	87.6
Deferred income taxes	214.7	248.4	249.1
Other	59.3	57.7	50.4
Total Deferred Charges	442.1	469.7	387.1
Total Assets	1,513.7	1,519	1,459.6
Capitalization:
Paid-in capital and common stock	451.9	480.9	506.3
Retained earnings	436.2	393.7	402.6
Total Common Stock Equity	888.1	874.6	908.9
Long-term debt (less current portion)	250	170	135
Total Capitalization	1,138.1	1,044.6	1,043.9
Current Liabilities:
Current portion of long-term debt	0	80	80
Notes payable	41	31	25
Accounts payable	28.6	21.8	37.9
Accounts payable – associated companies	0.4	0.2	1.2
Advance customer billings	15.6	19.1	8.4
Wages and compensation accrued	5.6	5.8	4
Customer deposits	20.1	19.1	21
Interest accrued	3.4	3.5	3.6
Unamortized purchased gas adjustments	0	28.2	37.6
Taxes accrued	17.8	26	23
Regulatory liabilities	32.5	31.8	37.9
Other	4.7	5.4	11.1
Total Current Liabilities	169.7	271.9	290.7
Deferred Credits and Other Liabilities:
Pension and postretirement benefit costs	54	45.6	31.5
Asset retirement obligations	88.5	86.6	28.4
Regulatory liabilities	41.4	48.7	42.8
Other	22	21.6	22.3
Total Deferred Credits and Other Liabilities	205.9	202.5	125
Total Capitalization and Liabilities	$ 1,513.7	$ 1,519	$ 1,459.6

CONSOLIDATED BALANCE SHEETS (UN

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($) $ in Millions	Mar. 31, 2016	Sep. 30, 2015	Mar. 31, 2015
Assets
Non-utility property, accumulated depreciation and amortization	$ 7.8	$ 7.5	$ 7.2
Capitalization:
Common stock, par value (in dollars per share)	$ 1	$ 1	$ 1
Common stock, authorized (in shares)	70,000,000	70,000,000	70,000,000
Common stock, issued (in shares)	43,400,000	43,300,000	43,300,000
Common stock, outstanding (in shares)	43,400,000	43,300,000	43,300,000
Laclede Gas
Capitalization:
Common stock, par value (in dollars per share)	$ 1	$ 1	$ 1
Common stock, authorized (in shares)	50,000	50,000	50,000
Common stock, issued (in shares)	24,577	24,577	24,577
Common stock, outstanding (in shares)	24,577	24,577	24,577
Alagasco
Capitalization:
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01	$ 0.01
Common stock, authorized (in shares)	3,000,000	3,000,000	3,000,000
Common stock, issued (in shares)	2,000,000	2,000,000	2,000,000
Common stock, outstanding (in shares)	2,000,000	2,000,000	2,000,000

CONSOLIDATED STATEMENTS OF COMM

CONSOLIDATED STATEMENTS OF COMMON SHAREHOLDER'S EQUITY (UNAUDITED) - USD ($) $ in Millions	Total	Common Stock Outstanding	Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Loss	Laclede Gas	Laclede GasCommon Stock Outstanding	Laclede GasPaid-in Capital	Laclede GasRetained Earnings	Laclede GasAccumulated Other Comprehensive Loss	Alagasco	AlagascoCommon Stock Outstanding	AlagascoPaid-in Capital	AlagascoRetained Earnings
Beginning Balance at Sep. 30, 2014	$ 1,508.4	$ 43.2	$ 1,029.4	$ 437.5	$ (1.7)	$ 1,007.8	$ 0.1	$ 744	$ 265.6	$ (1.9)	$ 849.6	$ 0	$ 503.9	$ 345.7
Beginning Balance, (in shares) at Sep. 30, 2014		43,178,405					24,577					1,972,052
Stockholders' Equity Rollforward
Net income	141.5			141.5		88.9			88.9		56.9			56.9
Dividend reinvestment plan	0.9		0.9
Dividend reinvestment plan (in shares)		9,494
Stock-based compensation costs	(0.4)		(0.4)			1.7		1.7
Equity Incentive Plan	2.9	$ 0.1	2.8
Equity Incentive Plan (in shares)		125,949
Tax benefit – stock compensation	0.6		0.6			0.5		0.5
Dividends declared, common stock	(39.8)			(39.8)		(39.8)			(39.8)
Other comprehensive income, net of tax	(2.5)				(2.5)	(0.5)				(0.5)
Purchase accounting adjustments											2.4		2.4
Ending Balance at Mar. 31, 2015	1,611.6	$ 43.3	1,033.3	539.2	(4.2)	1,058.6	$ 0.1	746.2	314.7	(2.4)	908.9	$ 0	506.3	402.6
Ending Balance, (in shares) at Mar. 31, 2015		43,313,848					24,577					1,972,052
Beginning Balance at Sep. 30, 2015	1,573.6	$ 43.3	1,038.1	494.2	(2)	1,037.8	$ 0.1	748.2	291.2	(1.7)	874.6	$ 0	480.9	393.7
Beginning Balance, (in shares) at Sep. 30, 2015		43,335,012					24,577					1,972,052
Stockholders' Equity Rollforward
Net income	147.7			147.7		93.7			93.7		58
Dividend reinvestment plan	0.7		0.7
Dividend reinvestment plan (in shares)		12,704
Stock-based compensation costs	(1.5)		(1.5)			1.7		1.7
Equity Incentive Plan	3.1	$ 0.1	3
Equity Incentive Plan (in shares)		98,269
Return of capital to Spire											(29)		(29)
Dividends declared, common stock	(42.5)			(42.5)		(42.5)			(42.5)		(15.5)			(15.5)
Other comprehensive income, net of tax	0.3				0.3	0.2				0.2
Ending Balance at Mar. 31, 2016	$ 1,681.4	$ 43.4	$ 1,040.3	$ 599.4	$ (1.7)	$ 1,090.9	$ 0.1	$ 749.9	$ 342.4	$ (1.5)	$ 888.1	$ 0	$ 451.9	$ 436.2
Ending Balance, (in shares) at Mar. 31, 2016		43,445,985					24,577					1,972,052

CONDENSED CONSOLIDATED STATEME7

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Millions	6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Operating Activities:
Net Income	$ 147.7	$ 141.5
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization, and accretion	67.6	64.7
Deferred income taxes and investment tax credits	71	29
Changes in assets and liabilities:
Accounts receivable	(53.5)	(139.4)
Unamortized purchased gas adjustments	(20)	108.2
Deferred purchased gas costs	9	(14.3)
Accounts payable	(15.4)	(12.1)
Advance customer billings - net	(20.1)	(74.7)
Taxes accrued	(14.7)	21.5
Inventories	91.4	153.1
Other assets and liabilities	(19.6)	(2.1)
Other	(0.4)	4.5
Net cash provided by operating activities	243	279.9
Investing Activities:
Capital expenditures	(121.8)	(129.5)
Payments for final reconciliation of acquisitions	0	(8.6)
Other	(0.7)	(0.4)
Net cash used in investing activities	(122.5)	(138.5)
Financing Activities:
Issuance of long-term debt	80	0
Repayment of long-term debt	(80)	(34.7)
Repayment of short-term debt	(84.4)	(39.6)
Issuance of common stock	2.1	2.8
Employee's taxes paid associated with restricted shares withheld upon vesting	(1.7)	(1.6)
Dividends paid	(41.6)	(39.2)
Other	0	1.7
Net cash used in financing activities	(125.6)	(110.6)
Net (Decrease) Increase in Cash and Cash Equivalents	(5.1)	30.8
Cash and Cash Equivalents at Beginning of Period	13.8	16.1
Cash and Cash Equivalents at End of Period	8.7	46.9
Supplemental disclosure of cash (paid) refunded for:
Interest	(36.2)	(36.1)
Income taxes	(0.2)	0.3
Laclede Gas
Operating Activities:
Net Income	93.7	88.9
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization, and accretion	43.7	40.7
Deferred income taxes and investment tax credits	40.8	(6.7)
Changes in assets and liabilities:
Accounts receivable	(42.2)	(100.9)
Unamortized purchased gas adjustments	13.2	93
Deferred purchased gas costs	9	(14.3)
Accounts payable	(9.3)	11.4
Advance customer billings - net	(16.6)	(66.4)
Taxes accrued	(6.3)	35.4
Inventories	78.5	128.7
Other assets and liabilities	(12.7)	12.8
Other	0.2	0.6
Net cash provided by operating activities	192	223.2
Investing Activities:
Capital expenditures	(85.6)	(93.4)
Other	0.3	0
Net cash used in investing activities	(85.3)	(93.4)
Financing Activities:
Repayment of short-term debt	(63.4)	(96.1)
Borrowings from Spire	0	16.8
Repayment of borrowings from Spire	0	(6.4)
Dividends paid	(41.2)	(38.9)
Other	0	0.4
Net cash used in financing activities	(104.6)	(124.2)
Net (Decrease) Increase in Cash and Cash Equivalents	2.1	5.6
Cash and Cash Equivalents at Beginning of Period	1.7	3.7
Cash and Cash Equivalents at End of Period	3.8	9.3
Supplemental disclosure of cash (paid) refunded for:
Interest	(18.6)	(18.4)
Income taxes	0	0.6
Alagasco
Operating Activities:
Net Income	58	56.9
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization, and accretion	23.6	23.5
Deferred income taxes and investment tax credits	35.3	34.6
Changes in assets and liabilities:
Accounts receivable	(21.7)	(44)
Unamortized purchased gas adjustments	(33.2)	15.2
Accounts payable	6.2	4.2
Advance customer billings - net	(3.5)	(8.3)
Taxes accrued	(8.2)	(7)
Inventories	10	20.5
Other assets and liabilities	0.3	(7)
Other	(0.4)	0.6
Net cash provided by operating activities	66.4	89.2
Investing Activities:
Capital expenditures	(35.8)	(34.2)
Other	(1.2)	(0.2)
Net cash used in investing activities	(37)	(34.4)
Financing Activities:
Issuance of long-term debt	80	0
Repayment of long-term debt	(80)	(34.7)
Issuance of short-term debt - net	10	9
Borrowings from Spire	0.2	0.8
Return of capital to Spire	(29)	0
Dividends paid	(15.5)	0
Other	0	(0.1)
Net cash used in financing activities	(34.3)	(25)
Net (Decrease) Increase in Cash and Cash Equivalents	(4.9)	29.8
Cash and Cash Equivalents at Beginning of Period	7.2	5.6
Cash and Cash Equivalents at End of Period	2.3	35.4
Supplemental disclosure of cash (paid) refunded for:
Interest	(6.4)	(6.7)
Income taxes	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	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) Laclede Gas Company (Laclede Gas or the Missouri Utilities) and Alabama Gas Corporation (Alagasco or the Alabama Utility). Spire was formerly known as The Laclede Group, Inc., which changed its name to Spire Inc. effective April 28, 2016. Laclede Gas, which includes the operations of Missouri Gas Energy (MGE), and Alagasco are wholly owned subsidiaries of the Company. Collectively, Laclede Gas and Alagasco are referred to as the Utilities. 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 of the disclosures required for complete financial statements. In the opinion of management, the accompanying unaudited financial statements include all adjustments (consisting of only normal recurring accruals) 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, Laclede Gas' and Alagasco's Annual Reports on Form 10-K for the fiscal year ended September 30, 2015 . The consolidated financial position, results of operations, and cash flows of Spire are primarily derived from the financial position, results of operations, and cash flows of the Utilities. In compliance with GAAP, transactions between the Utilities and their affiliates, as well as intercompany balances on the Utilities' balance sheets, have not been eliminated from the Utilities' financial statements. Certain amounts in the prior period have been adjusted to conform with the current period presentation for Spire, Laclede Gas and Alagasco. The Company considered the impact of the adjustments on prior period results and determined that the amounts were not material to those periods. NATURE OF OPERATIONS – Spire, headquartered in St. Louis, Missouri, is a public utility holding company. It has two reportable segments: Gas Utility and Gas Marketing. The Gas Utility segment is comprised of the regulated natural gas distribution operations of the Missouri Utilities and the Alabama Utility which serve St. Louis and eastern Missouri, Kansas City and western Missouri, and central and northern Alabama. Spire’s primary non-utility business, Laclede Energy Resources, Inc. (LER), included in the Gas Marketing segment, provides non-regulated natural gas services. The activities of other subsidiaries are described in Note 8 , Information by Operating Segment, and are reported as Other. The Company's earnings are primarily derived from its Gas Utility segment. Due to the seasonal nature of the Utilities, 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, Laclede Gas and Alagasco are not necessarily indicative of annual results or representative of succeeding quarters of the fiscal year. REVENUE RECOGNITION – The Utilities read meters and bill customers on monthly cycles. The Missouri Utilities record their gas utility revenues from gas sales and transportation services on an accrual basis that includes estimated amounts for gas delivered but not yet billed. The accruals for unbilled revenues are reversed in the subsequent accounting period when meters are actually read and customers are billed. The amounts of accrued unbilled revenues for Laclede Gas at March 31, 2016 , September 30, 2015 , and March 31, 2015 were $57.4 , $27.6 , and $63.5 , respectively. Alagasco records natural gas distribution revenues in accordance with the tariff established by the Alabama Public Service Commission (APSC). The amount of accrued unbilled revenues, which is not recorded as revenue until billed, for Alagasco at March 31, 2016 , September 30, 2015 , and March 31, 2015 were $14.9 , $6.4 , and $15.0 , respectively. Spire's other subsidiaries, including LER, record revenues when earned, either when the product is delivered or when services are performed. In the course of its business, LER enters into commitments associated with the purchase or sale of natural gas. Certain of LER’s 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 using a gross presentation. 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 LER’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 in the Condensed Consolidated Statements of Income. This net presentation has no effect on operating income or net income. GROSS RECEIPTS TAXES – Gross receipts taxes associated with the Utilities' services are imposed on the Utilities and billed to customers. The revenue and expense amounts are recorded gross in the "Operating Revenues" and "Taxes, other than income taxes" lines, respectively, in the statements of income. The following table presents gross receipts taxes recorded as revenues. Three Months Ended March 31, Six Months Ended March 31, 2016 2015 2016 2015 Spire $ 32.3 $ 44.7 $ 50.2 $ 72.4 Laclede Gas 24.7 33.9 38.6 55.8 Alagasco 7.6 10.8 11.6 16.6 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 Purchased Gas Adjustment (PGA) clauses allow the Missouri Utilities to flow through to customers, subject to prudence review by the MoPSC, the cost of purchased gas supplies. Similarly, Alagasco's rate schedules for natural gas distribution charges contain a Gas Supply Adjustment (GSA) rider, which permits the pass-through to customers of changes in the cost of gas supply. Regulatory assets and liabilities related to the PGA clauses and GSA rider are both labeled Unamortized Purchased Gas Adjustments herein. See additional discussion on regulated operations in Note 3 , Regulatory Matters. TRANSACTIONS WITH AFFILIATES – Transactions between affiliates of the Company have been eliminated from the consolidated financial statements of Spire. Other than normal intercompany shared services transactions, there were no intercompany transactions between Alagasco and affiliates during the six months ended March 31, 2016 and March 31, 2015 . Laclede Gas had the following transactions with affiliates: Three Months Ended March 31, Six Months Ended March 31, 2016 2015 2016 2015 Sales of natural gas from Laclede Gas to LER $ 1.0 $ 1.9 $ 1.7 $ 2.9 Sales of natural gas from LER to Laclede Gas 11.6 16.0 24.8 41.3 Transportation services provided by Laclede Pipeline Company to Laclede Gas 0.2 0.2 0.5 0.5 Insurance services provided by Laclede Insurance Risk Services, Inc. to Laclede Gas 0.3 0.3 0.5 0.5 UTILITY PLANT – Laclede Gas had accrued capital expenditures of $5.3 , $9.6 , and $4.2 as of March 31, 2016 , September 30, 2015 , and March 31, 2015 , respectively. Alagasco had accrued capital expenditures of $3.7 , $3.1 , and $4.7 as of March 31, 2016 , September 30, 2015 , and March 31, 2015 , respectively. Accrued capital expenditures are excluded from the capital expenditures shown in the statements of cash flows. FINANCE RECEIVABLES – Alagasco finances third-party contractor sales of merchandise including gas furnaces and appliances. The Company’s finance receivables totaled approximately $11.1 , $11.2 , and $10.7 as of March 31, 2016 , September 30, 2015 , and March 31, 2015 , respectively. Financing is available only to qualified customers who meet creditworthiness thresholds for customer payment history and external agency credit reports. Alagasco relies upon ongoing payments as the primary indicator of credit quality during the term of each contract. The allowance for credit losses is recognized using an estimate of write-off percentages based on historical experience applied to an aging of the finance receivable balance. Delinquent accounts are evaluated on a case-by-case basis and, absent evidence of debt repayment after 90 days, are due in full and assigned to a third-party collection agency. The remaining finance receivable is written off approximately 12 months after being assigned to the third-party collection agency. Alagasco's finance receivables that were at least 90 days past due totaled $0.4 , $0.4 , and $0.3 as of March 31, 2016 , September 30, 2015 , and March 31, 2015 , respectively. Alagasco recorded an allowance for credit losses of $0.4 , $0.4 , and $0.3 as of March 31, 2016 , September 30, 2015 , and March 31, 2015 , respectively. NEW ACCOUNTING PRONOUNCEMENTS – In May 2014, the FASB issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. The core principle of the standard is when an entity transfers goods or services to customers it will recognize revenue in an amount that reflects the consideration the entity expects to be entitled to for those goods or services. ASU No. 2014-09 also requires disclosures that will enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. In August 2015, the FASB issued ASU No. 2015-14, which made the guidance in ASU No. 2014-09 effective for fiscal years beginning after December 15, 2017 and interim periods within those years, but companies may choose to adopt it one year earlier. The Company, Laclede Gas and Alagasco are currently assessing the available transition methods and the potential impacts of the standard, which must be adopted by the first quarter of fiscal 2019. In April 2015, the FASB issued ASU No. 2015-03, Interest – Imputation of Interest: Simplifying the Presentation of Debt Issuance Costs, to require debt issuance costs related to a recognized debt liability to be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The Company, Laclede Gas and Alagasco are currently assessing the timing and impacts of adopting this standard, which must be adopted by the first quarter of fiscal year 2017. In July 2015, the FASB issued ASU No. 2015-11, Inventory: Simplifying the Measurement of Inventory. This standard provides guidance for the subsequent measurement of inventory and requires that inventory that is measured using average cost be measured at the lower of cost and net realizable value. The Company, Laclede Gas and Alagasco are currently evaluating the impact of the adoption of this new standard, which must be adopted by the first quarter of fiscal year 2018. In November 2015, the FASB issued ASU No. 2015-17, Income Taxes: Balance Sheet Classification of Deferred Taxes, to require that deferred tax liabilities and assets be classified entirely as non-current. This amended guidance is effective for fiscal years beginning after December 15, 2016, including interim periods within those years. Early adoption is permitted, and the amended guidance may be applied prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. The Company, Laclede Gas and Alagasco are currently evaluating the effects and timing of the adoption of this new standard, which must be adopted by the first quarter of fiscal year 2018. In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments – Overall: Recognition and Measurement of Financial Assets and Financial Liabilities, which provides revised guidance concerning certain matters involving the recognition, measurement, and disclosure of financial instruments. It is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company, Laclede Gas and Alagasco are currently assessing the timing and impacts of adopting this standard, which must be adopted by the first quarter of fiscal year 2019. In February 2016, the FASB issued ASU No. 2016-02, Leases. The new standard 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. There is an exemption for short-term leases. The ASU provides new guidelines for identifying and classifying a lease, and classification affects the pattern and income statement line item for the related expense. The ASU is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company, Laclede Gas and Alagasco are currently assessing the timing and impacts of adopting this standard, which must be adopted by the first quarter of fiscal year 2020. In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation: Improvements to Employee Share-Based Payment Accounting. The standard is intended to simplify several areas of accounting for share-based compensation arrangements, including the income tax impact, classification on the statement of cash flows and forfeitures. The ASU is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. The Company, Laclede Gas and Alagasco are currently assessing the timing and impacts of adopting this standard, which must be adopted by the first quarter of fiscal year 2018.

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	6 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
EARNINGS PER COMMON SHARE	EARNINGS PER COMMON SHARE Three Months Ended March 31, Six Months Ended March 31, 2016 2015 2016 2015 Basic EPS: Net Income $ 100.8 $ 94.4 $ 147.7 $ 141.5 Less: Income allocated to participating securities 0.3 0.3 0.5 0.5 Net Income Available to Common Shareholders $ 100.5 $ 94.1 $ 147.2 $ 141.0 Weighted Average Shares Outstanding (in millions) 43.3 43.1 43.3 43.1 Basic Earnings Per Share of Common Stock $ 2.32 $ 2.18 $ 3.40 $ 3.27 Diluted EPS: Net Income $ 100.8 $ 94.4 $ 147.7 $ 141.5 Less: Income allocated to participating securities 0.3 0.3 0.5 0.5 Net Income Available to Common Shareholders $ 100.5 $ 94.1 $ 147.2 $ 141.0 Weighted Average Shares Outstanding (in millions) 43.3 43.1 43.3 43.1 Dilutive Effect of Stock Options, Restricted Stock and Restricted Stock Units (in millions) 0.2 0.1 0.2 0.1 Weighted Average Diluted Shares (in millions) 43.5 43.2 43.5 43.2 Diluted Earnings Per Share of Common Stock $ 2.31 $ 2.18 $ 3.39 $ 3.26 Outstanding Shares (in millions) Excluded from the Calculation of Diluted EPS Attributable to: Restricted stock and stock units subject to performance and/or market conditions 0.4 0.4 0.4 0.4 Spire's 2014 2.0% Series Equity Units issued in June 2014 were anti-dilutive for the three months ended March 31, 2016 and 2015; accordingly, they were excluded from the calculation of weighted average diluted shares for those periods.

REGULATORY MATTERS

REGULATORY MATTERS	6 Months Ended
	Mar. 31, 2016
Regulated Operations [Abstract]
REGULATORY MATTERS	REGULATORY MATTERS As explained in Note 1 , Summary of Significant Accounting Policies, Laclede Gas and Alagasco account for regulated operations in accordance with FASB ASC Topic 980, "Regulated Operations." The following regulatory assets and regulatory liabilities, including purchased gas adjustments, were reflected in the balance sheets of the Company and the Utilities as of March 31, 2016 , September 30, 2015 and March 31, 2015 . March 31, September 30, March 31, Spire 2016 2015 2015 Regulatory Assets: Current: Pension and postretirement benefit costs $ 26.9 $ 22.0 $ 21.4 Unamortized purchased gas adjustments 8.9 12.9 — Other 5.5 5.6 6.0 Total Regulatory Assets (current) 41.3 40.5 27.4 Non-current: Future income taxes due from customers 142.3 134.5 125.6 Pension and postretirement benefit costs 441.0 448.7 420.8 Cost of removal 80.2 78.9 19.1 Purchased gas costs 15.1 24.1 18.6 Energy efficiency 23.7 22.3 20.4 Other 30.3 29.1 28.4 Total Regulatory Assets (non-current) 732.6 737.6 632.9 Total Regulatory Assets $ 773.9 $ 778.1 $ 660.3 Regulatory Liabilities: Current: RSE adjustment $ 5.9 $ 12.2 $ 9.9 Unbilled service margin 14.9 6.4 15.0 Refundable negative salvage 9.2 10.8 10.8 Unamortized purchased gas adjustments 4.3 28.2 76.7 Other 3.8 3.0 2.8 Total Regulatory Liabilities (current) 38.1 60.6 115.2 Non-current: Postretirement liabilities 27.8 28.9 25.1 Refundable negative salvage 10.1 16.2 17.0 Accrued cost of removal 58.3 58.7 59.9 Other 14.5 15.5 12.3 Total Regulatory Liabilities (non-current) 110.7 119.3 114.3 Total Regulatory Liabilities $ 148.8 $ 179.9 $ 229.5 March 31, September 30, March 31, Laclede Gas 2016 2015 2015 Regulatory Assets: Current: Pension and postretirement benefit costs $ 20.2 $ 15.5 $ 15.0 Unamortized purchased gas adjustments 3.9 12.9 — Other 3.5 0.7 2.4 Total Regulatory Assets (current) 27.6 29.1 17.4 Non-current: Future income taxes due from customers 142.3 134.5 125.6 Pension and postretirement benefit costs 357.1 368.0 357.9 Purchased gas costs 15.1 24.1 18.6 Energy efficiency 23.7 22.3 20.4 Other 25.6 24.7 22.8 Total Regulatory Assets (non-current) 563.8 573.6 545.3 Total Regulatory Assets $ 591.4 $ 602.7 $ 562.7 Regulatory Liabilities: Current: Unamortized purchased gas adjustments $ 4.3 $ — $ 39.1 Other 1.3 0.6 0.6 Total Regulatory Liabilities (current) 5.6 0.6 39.7 Non-current: Accrued cost of removal 58.3 58.7 59.9 Other 11.0 11.9 11.8 Total Regulatory Liabilities (non-current) 69.3 70.6 71.7 Total Regulatory Liabilities $ 74.9 $ 71.2 $ 111.4 March 31, September 30, March 31, Alagasco 2016 2015 2015 Regulatory Assets: Current: Pension and postretirement benefit costs $ 6.7 $ 6.5 $ 6.4 Unamortized purchased gas adjustments 5.0 — — Other 2.0 4.9 3.6 Total Regulatory Assets (current) 13.7 11.4 10.0 Non-current: Pension and postretirement benefit costs 83.9 80.7 62.9 Cost of removal 80.2 78.9 19.1 Other 4.0 4.0 5.6 Total Regulatory Assets (non-current) 168.1 163.6 87.6 Total Regulatory Assets $ 181.8 $ 175.0 $ 97.6 Regulatory Liabilities: Current: RSE adjustment $ 5.9 $ 12.2 $ 9.9 Unbilled service margin 14.9 6.4 15.0 Refundable negative salvage 9.2 10.8 10.8 Unamortized purchased gas adjustments — 28.2 37.6 Other 2.5 2.4 2.2 Total Regulatory Liabilities (current) 32.5 60.0 75.5 Non-current: Postretirement liabilities 27.8 28.9 25.1 Refundable negative salvage 10.1 16.2 17.0 Other 3.5 3.6 0.7 Total Regulatory Liabilities (non-current) 41.4 48.7 42.8 Total Regulatory Liabilities $ 73.9 $ 108.7 $ 118.3 A portion of the Company's and Laclede Gas' regulatory assets are not earning a return, as shown in the schedule below: Spire Laclede Gas March 31, September 30, March 31, March 31, September 30, March 31, ($ Millions) 2016 2015 2015 2016 2015 2015 Regulatory Assets Not Earning a Return: Future income taxes due from customers $ 142.3 $ 134.5 $ 125.6 $ 142.3 $ 134.5 $ 125.6 Pension and postretirement benefit costs 211.5 223.7 232.3 211.5 223.7 232.3 Other 13.6 14.2 15.2 13.6 14.2 15.2 Total Regulatory Assets Not Earning a Return $ 367.4 $ 372.4 $ 373.1 $ 367.4 $ 372.4 $ 373.1 Like all the Company's regulatory assets, these regulatory assets are expected to be recovered from customers in future rates. The Company and Laclede Gas expect these items to be recovered over a period not to exceed 15 years consistent with precedent set by the MoPSC. The portion of regulatory assets related to pensions and other postemployment benefits that pertains to unfunded differences between the projected benefit obligation and plan assets also does not earn a rate of return. Alagasco does not have any regulatory assets that are not earning a return.

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	6 Months Ended
	Mar. 31, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	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 5 , Fair Value Measurements, for information on financial instruments measured at fair value on a recurring basis. Spire The carrying amounts and estimated fair values of financial instruments not measured at fair value on a recurring basis for the Company are as follows: Classification of Estimated Fair Value Carrying Amount Fair Value Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) As of March 31, 2016 Cash and cash equivalents $ 8.7 $ 8.7 $ 8.7 $ — $ — Short-term debt 253.6 253.6 — 253.6 — Long-term debt 1,851.6 1,960.4 — 1,960.4 — As of September 30, 2015 Cash and cash equivalents $ 13.8 $ 13.8 $ 13.8 $ — $ — Short-term debt 338.0 338.0 — 338.0 — Long-term debt, including current portion 1,851.5 1,944.2 — 1,944.2 — As of March 31, 2015 Cash and cash equivalents $ 46.9 $ 46.9 $ 46.9 $ — $ — Short-term debt 247.6 247.6 — 247.6 — Long-term debt, including current portion 1,816.3 1,971.0 — 1,971.0 — Laclede Gas The carrying amounts and estimated fair values of financial instruments not measured at fair value on a recurring basis for Laclede Gas are as follows: Classification of Estimated Fair Value Carrying Amount Fair Value Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) As of March 31, 2016 Cash and cash equivalents $ 3.8 $ 3.8 $ 3.8 $ — $ — Short-term debt 169.6 169.6 — 169.6 — Long-term debt 808.2 885.9 — 885.9 — As of September 30, 2015 Cash and cash equivalents $ 1.7 $ 1.7 $ 1.7 $ — $ — Short-term debt 233.0 233.0 — 233.0 — Long-term debt 808.1 880.2 — 880.2 — As of March 31, 2015 Cash and cash equivalents $ 9.3 $ 9.3 $ 9.3 $ — $ — Short-term debt 153.0 153.0 — 153.0 — Long-term debt 808.0 909.5 — 909.5 — Alagasco The carrying amounts and estimated fair values of financial instruments not measured at fair value on a recurring basis for Alagasco are as follows: Classification of Estimated Fair Value Carrying Amount Fair Value Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) As of March 31, 2016 Cash and cash equivalents $ 2.3 $ 2.3 $ 2.3 $ — $ — Short-term debt 41.0 41.0 — 41.0 — Long-term debt 250.0 262.7 — 262.7 — As of September 30, 2015 Cash and cash equivalents $ 7.2 $ 7.2 $ 7.2 $ — $ — Short-term debt 31.0 31.0 — 31.0 — Long-term debt, including current portion 250.0 263.2 — 263.2 — As of March 31, 2015 Cash and cash equivalents $ 35.4 $ 35.4 $ 35.4 $ — $ — Short-term debt 25.0 25.0 — 25.0 — Long-term debt, including current portion 215.0 235.1 — 235.1 —

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Mar. 31, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	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. The mutual funds included in Level 2 are valued based on the closing net asset value per unit. 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 Over-the-Counter Bulletin Board (OTCBB), 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 and derivative instruments with settlement dates more than one year into the future. 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 March 31, 2016 and September 30, 2015 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 Laclede Gas' 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, Laclede Gas, or Alagasco 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 March 31, 2016 ASSETS Gas Utility U. S. stock/bond mutual funds $ 16.2 $ 4.0 $ — $ — $ 20.2 Gasoline and heating oil contracts 0.1 — — — 0.1 Subtotal 16.3 4.0 — — 20.3 Gas Marketing NYMEX/ICE natural gas contracts 2.0 6.8 — (5.1 ) 3.7 Natural gas commodity contracts — 7.7 0.2 (0.8 ) 7.1 Total $ 18.3 $ 18.5 $ 0.2 $ (5.9 ) $ 31.1 LIABILITIES Gas Utility NYMEX/ICE natural gas contracts $ 13.5 $ — $ — $ (13.5 ) $ — OTCBB natural gas contracts — 6.0 — — 6.0 NYMEX gasoline and heating oil contracts 0.2 — — (0.2 ) — Subtotal 13.7 6.0 — (13.7 ) 6.0 Gas Marketing NYMEX/ICE natural gas contracts 2.1 3.4 — (5.5 ) — Natural gas commodity contracts — 3.7 — (0.8 ) 2.9 Other Interest rate swaps — 1.8 — — 1.8 Total $ 15.8 $ 14.9 $ — $ (20.0 ) $ 10.7 As of September 30, 2015 ASSETS Gas Utility U. S. stock/bond mutual funds $ 15.5 $ 4.0 $ — $ — $ 19.5 NYMEX/ICE natural gas contracts 1.3 — — (1.3 ) — Subtotal 16.8 4.0 — (1.3 ) 19.5 Gas Marketing NYMEX/ICE natural gas contracts 6.3 4.3 — (6.6 ) 4.0 Natural gas commodity contracts — 1.5 0.2 (0.5 ) 1.2 Total $ 23.1 $ 9.8 $ 0.2 $ (8.4 ) $ 24.7 LIABILITIES Gas Utility NYMEX/ICE natural gas contracts $ 16.4 $ — $ — $ (16.4 ) $ — OTCBB natural gas contracts — 5.9 — — 5.9 NYMEX gasoline and heating oil contracts 0.3 — — (0.3 ) — Subtotal 16.7 5.9 — (16.7 ) 5.9 Gas Marketing NYMEX/ICE natural gas contracts 1.2 3.9 — (5.1 ) — Natural gas commodity contracts — 2.2 — (0.5 ) 1.7 Total $ 17.9 $ 12.0 $ — $ (22.3 ) $ 7.6 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 March 31, 2015 ASSETS Gas Utility U. S. stock/bond mutual funds $ 16.4 $ 3.9 $ — $ — $ 20.3 NYMEX/ICE natural gas contracts 0.6 — — (0.6 ) — Subtotal 17.0 3.9 — (0.6 ) 20.3 Gas Marketing NYMEX/ICE natural gas contracts 3.4 1.7 — (4.3 ) 0.8 Natural gas commodity contracts — 2.7 0.5 (0.5 ) 2.7 Total $ 20.4 $ 8.3 $ 0.5 $ (5.4 ) $ 23.8 LIABILITIES Gas Utility NYMEX/ICE natural gas contracts $ 14.1 $ — $ — $ (14.1 ) $ — OTCBB natural gas contracts — 14.5 — — 14.5 NYMEX gasoline and heating oil contracts 1.0 — — (1.0 ) — Interest rate swaps — 2.9 — — 2.9 Subtotal 15.1 17.4 — (15.1 ) 17.4 Gas Marketing NYMEX/ICE natural gas contracts 1.9 3.5 — (5.4 ) — Natural gas commodity contracts — 0.8 — (0.5 ) 0.3 Total $ 17.0 $ 21.7 $ — $ (21.0 ) $ 17.7 Laclede Gas 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 March 31, 2016 ASSETS U. S. stock/bond mutual funds $ 16.2 $ 4.0 $ — $ — $ 20.2 Total $ 16.2 $ 4.0 $ — $ — $ 20.2 LIABILITIES NYMEX/ICE natural gas contracts $ 13.5 $ — $ — $ (13.5 ) $ — OTCBB natural gas contracts — 6.0 — — 6.0 Gasoline and heating oil contracts 0.2 — — (0.2 ) — Total $ 13.7 $ 6.0 $ — $ (13.7 ) $ 6.0 As of September 30, 2015 ASSETS U. S. stock/bond mutual funds $ 15.5 $ 4.0 $ — $ — $ 19.5 NYMEX/ICE natural gas contracts 1.3 — — (1.3 ) — Total $ 16.8 $ 4.0 $ — $ (1.3 ) $ 19.5 LIABILITIES NYMEX/ICE natural gas contracts $ 16.4 $ — $ — $ (16.4 ) $ — OTCBB natural gas contracts — 5.9 — — 5.9 NYMEX gasoline and heating oil contracts 0.3 — — (0.3 ) — Total $ 16.7 $ 5.9 $ — $ (16.7 ) $ 5.9 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 March 31, 2015 ASSETS U. S. stock/bond mutual funds $ 16.4 $ 3.9 $ — $ — $ 20.3 NYMEX natural gas contracts 0.6 — — (0.6 ) — Total $ 17.0 $ 3.9 $ — $ (0.6 ) $ 20.3 LIABILITIES NYMEX/ICE natural gas contracts $ 14.1 $ — $ — $ (14.1 ) $ — OTCBB natural gas contracts — 14.5 — — 14.5 Gasoline and heating oil contracts 1.0 — — (1.0 ) — Total $ 15.1 $ 14.5 $ — $ (15.1 ) $ 14.5 Alagasco During the second quarter of 2016 Alagasco commenced a gasoline derivative program to stabilize the cost of fuel used in operations. As of March 31, 2016, the fair value of related gasoline contracts was not significant. As of March 31, 2015, Alagasco had interest rate swaps with a fair value of $2.9 , designated Level 2 on the fair value hierarchy.

CONCENTRATIONS OF CREDIT RISK

CONCENTRATIONS OF CREDIT RISK	6 Months Ended
	Mar. 31, 2016
Risks and Uncertainties [Abstract]
CONCENTRATION OF CREDIT RISK	CONCENTRATIONS OF CREDIT RISK Other than in LER (the Gas Marketing segment), Spire has no significant concentrations of credit risk. A significant portion of LER’s transactions are with (or are associated with) energy producers, utility companies, and pipelines. The concentration of transactions with these counterparties has the potential to affect the Company’s overall exposure to credit risk, either positively or negatively, in that each of these three groups may be affected similarly by changes in economic, industry, or other conditions. To manage this risk, as well as credit risk from significant counterparties in these and other industries, LER has established procedures to determine the creditworthiness of its counterparties. These procedures include obtaining credit ratings and credit reports, analyzing counterparty financial statements to assess financial condition, and considering the industry environment in which the counterparty operates. This information is monitored on an ongoing basis. In some instances, LER may require credit assurances such as prepayments, letters of credit, or parental guarantees. In addition, LER may enter into netting arrangements to mitigate credit risk with counterparties in the energy industry from which LER both sells and purchases natural gas. Sales are typically made on an unsecured credit basis with payment due the month following delivery. Accounts receivable amounts are closely monitored and provisions for uncollectible amounts are accrued when losses are probable. LER records accounts receivable, accounts payable, and prepayments for physical sales and purchases of natural gas on a gross basis. The amount included in LER's accounts receivable attributable to energy producers and their marketing affiliates totaled $9.0 at March 31, 2016 . Net receivable amounts from these customers on the same date, reflecting netting arrangements, were $5.9 . LER's accounts receivable attributable to utility companies and their marketing affiliates comprised $15.1 of total accounts receivable at March 31, 2016 , while net receivable amounts from these customers, reflecting netting arrangements, were $13.3 . LER also has concentrations of credit risk with certain individually significant counterparties and with pipeline companies associated with its natural gas receivable amounts. At March 31, 2016 , the amounts included in accounts receivable from LER’s five largest counterparties (in terms of net accounts receivable exposure) totaled $13.8 . Four of these five counterparties are either investment-grade rated or owned by investment-grade rated companies. Net receivable amounts from these five customers on the same date, reflecting netting arrangements, were $10.6 .

PENSION PLANS AND OTHER POSTRET

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS	6 Months Ended
	Mar. 31, 2016
Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]
PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS	PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS Pension Plans The pension plans of Spire consist of plans for employees at the Missouri Utilities and plans covering employees of Alagasco. The Missouri Utilities have non-contributory, defined benefit, trusteed forms of pension plans covering the majority of their employees. Plan assets consist primarily of corporate and United States (US) government obligations and a growth segment consisting of exposure to equity markets, commodities, real estate and inflation-indexed securities, achieved through derivative instruments and investments in diversified mutual funds. Alagasco has non-contributory, defined benefit, trusteed forms of pension plans covering the majority of its employees. Qualified plan assets are comprised of US equities consisting of mutual and commingled funds with varying strategies, global equities consisting of mutual funds, alternative investments of limited partnerships and commingled and mutual funds, and fixed income investments. The net periodic pension cost included the following components: Three Months Ended March 31, Six Months Ended March 31, 2016 2015 2016 2015 Spire Service cost – benefits earned during the period $ 3.8 $ 4.3 $ 7.7 $ 8.6 Interest cost on projected benefit obligation 7.0 7.4 14.1 14.9 Expected return on plan assets (8.8 ) (9.3 ) (17.7 ) (18.7 ) Amortization of prior service cost 0.1 0.1 0.2 0.2 Amortization of actuarial loss 2.0 2.0 4.0 3.9 Gain on lump-sum settlements (2.2 ) — (2.2 ) — Special termination benefits — — 1.6 — Subtotal 1.9 4.5 7.7 8.9 Regulatory adjustment 6.1 4.8 11.1 9.7 Net pension cost $ 8.0 $ 9.3 $ 18.8 $ 18.6 Laclede Gas Service cost – benefits earned during the period $ 2.5 $ 2.9 $ 5.0 $ 5.7 Interest cost on projected benefit obligation 5.4 5.9 10.8 11.8 Expected return on plan assets (6.7 ) (7.3 ) (13.4 ) (14.6 ) Amortization of prior service cost 0.1 0.1 0.2 0.2 Amortization of actuarial loss 2.0 2.0 4.0 3.9 Special termination benefits — — 1.6 — Subtotal 3.3 3.6 8.2 7.0 Regulatory adjustment 2.3 3.4 5.8 6.8 Net pension cost $ 5.6 $ 7.0 $ 14.0 $ 13.8 Alagasco Service cost – benefits earned during the period $ 1.3 $ 1.4 $ 2.7 $ 2.9 Interest cost on projected benefit obligation 1.6 1.5 3.3 3.1 Expected return on plan assets (2.1 ) (2.0 ) (4.3 ) (4.1 ) Gain on lump-sum settlements (2.2 ) — (2.2 ) — Subtotal (1.4 ) 0.9 (0.5 ) 1.9 Regulatory adjustment 3.8 1.4 5.3 2.9 Net pension cost $ 2.4 $ 2.3 $ 4.8 $ 4.8 Pursuant to the provisions of the Missouri Utilities' and Alagasco's pension plans, pension obligations may be satisfied by 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 100% of 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, 2016, an Alagasco plan met the criteria for settlement recognition, requiring remeasurement of the obligation under the plan using updated census data and assumptions for discount rate and mortality. The lump sum payments recognized as settlements for the Alagasco remeasurement were $11.8 . The lump-sum settlement resulted in a gain of $2.2 . In the quarter ended December 31, 2015, the Laclede Gas pension plans provided qualified employees with voluntary early retirement packages that qualified as special termination benefits, resulting in a charge of $1.6 . 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 year 2016 contributions to Laclede Gas' pension plans through March 31, 2016 were $11.0 to the qualified trusts and $0.3 to the non-qualified plans. There were no fiscal 2016 contributions to the Alagasco pension plans through March 31, 2016 . Contributions to the Missouri Utilities' pension plans for the remaining six months of fiscal 2016 are anticipated to be $15.0 to the qualified trusts and $0.2 to the non-qualified plans. There are no expected contributions to Alagasco's pension plans for the remaining six months of fiscal 2016. Postretirement Benefits The Utilities provide certain life insurance benefits at retirement. Laclede Gas plans provide for medical insurance after early retirement until age 65 . For retirements prior to January 1, 2015, the MGE plans provided medical insurance after retirement until death. For retirements after January 1, 2015, the MGE plans provide medical insurance after early retirement until age 65 . The transition obligation not yet included in postretirement benefit cost is being amortized over 20 years. Under the Alagasco plans, medical insurance is currently available 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 cost for the Company consisted of the following components: Three Months Ended March 31, Six Months Ended March 31, 2016 2015 2016 2015 Spire Service cost – benefits earned during the period $ 2.7 $ 3.2 $ 5.5 $ 6.4 Interest cost on accumulated postretirement benefit obligation 2.5 2.8 5.0 5.6 Expected return on plan assets (3.4 ) (3.3 ) (6.8 ) (6.6 ) Amortization of prior service credit — 0.2 0.1 0.4 Amortization of actuarial loss 0.9 1.2 1.8 2.5 Special termination benefits — — 2.6 — Subtotal 2.7 4.1 8.2 8.3 Regulatory adjustment (1.7 ) (2.7 ) (5.9 ) (5.4 ) Net postretirement benefit cost $ 1.0 $ 1.4 $ 2.3 $ 2.9 Laclede Gas Service cost – benefits earned during the period $ 2.6 $ 3.1 $ 5.3 $ 6.2 Interest cost on accumulated postretirement benefit obligation 2.0 2.2 4.0 4.3 Expected return on plan assets (2.2 ) (2.1 ) (4.3 ) (4.1 ) Amortization of prior service credit — 0.2 0.1 0.4 Amortization of actuarial loss 0.9 1.2 1.9 2.5 Special termination benefits — — 2.6 — Subtotal 3.3 4.6 9.6 9.3 Regulatory adjustment (1.2 ) (2.3 ) (5.0 ) (4.6 ) Net postretirement benefit cost $ 2.1 $ 2.3 $ 4.6 $ 4.7 Alagasco Service cost – benefits earned during the period $ 0.1 $ 0.1 $ 0.2 $ 0.2 Interest cost on accumulated postretirement benefit obligation 0.5 0.6 1.0 1.3 Expected return on plan assets (1.2 ) (1.2 ) (2.5 ) (2.5 ) Amortization of prior service credit — — — — Amortization of actuarial gain — — (0.1 ) — Subtotal (0.6 ) (0.5 ) (1.4 ) (1.0 ) Regulatory adjustment (0.5 ) (0.4 ) (0.9 ) (0.8 ) Net postretirement benefit income $ (1.1 ) $ (0.9 ) $ (2.3 ) $ (1.8 ) Missouri and Alabama state law provides 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. During the quarter ended December 31, 2015, the Laclede Gas post-retirement plan offered qualified employees voluntary enhanced early retirement packages that resulted in a special termination benefits charge of $2.6 . 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 were $7.2 in fiscal year 2016 contributions to the postretirement plans through March 31, 2016 for the Missouri Utilities. Contributions to the postretirement plans for the remaining six months of fiscal year 2016 are anticipated to be $7.1 to the qualified trusts and $0.3 paid directly to participants from the Missouri Utilities' funds. For Alagasco, there were no contributions to the postretirement plans during the first six months of fiscal year 2016, and there are none expected for the remaining six months.

INFORMATION BY OPERATING SEGMEN

INFORMATION BY OPERATING SEGMENT	6 Months Ended
	Mar. 31, 2016
Segment Reporting [Abstract]
INFORMATION BY OPERATING SEGMENT	INFORMATION BY OPERATING SEGMENT The Company has two reportable segments: Gas Utility and Gas Marketing. The Gas Utility segment is the aggregation of three operating segments: (1) the eastern Missouri service territory of Laclede Gas, (2) the western Missouri service territory of Laclede Gas (MGE), and (3) Alagasco. The Gas Marketing segment includes the results of LER, 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 includes: • unallocated corporate items, including certain debt and associated interest costs, • Laclede Pipeline Company, a subsidiary of Spire which operates a propane pipeline under Federal Energy Regulatory Commission (FERC) jurisdiction, and • Spire’s subsidiaries that are engaged in compression of natural gas, oil production, real estate development, risk management, and financial investments in other enterprises, among other activities. All subsidiaries are wholly owned. Accounting policies are described in Note 1 , Summary of Significant Accounting Policies. Intersegment transactions include sales of natural gas from Laclede Gas to LER, propane storage services provided by Laclede Gas to Laclede Pipeline Company, sales of natural gas from LER to Laclede Gas, and propane transportation services provided by Laclede Pipeline Company to Laclede Gas. 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 net unrealized gains and losses and other timing differences associated with energy-related transactions. Net economic earnings also exclude the after-tax impacts related to acquisition, divestiture, and restructuring activities. Gas Utility Gas Marketing Other Eliminations Consolidated Three Months Ended March 31, 2016 Operating Revenues: Revenues from external customers $ 611.5 $ (2.6 ) $ 0.4 $ — $ 609.3 Intersegment revenues 1.2 10.6 0.5 (12.3 ) — Total Operating Revenues 612.7 8.0 0.9 (12.3 ) 609.3 Operating Expenses: Gas Utility Natural and propane gas 273.0 — — (11.9 ) 261.1 Other operation and maintenance 94.6 — — (0.3 ) 94.3 Depreciation and amortization 33.8 — — — 33.8 Taxes, other than income taxes 43.9 — — — 43.9 Total Gas Utility Operating Expenses 445.3 — — (12.2 ) 433.1 Gas Marketing and Other — 5.5 3.1 (0.1 ) 8.5 Total Operating Expenses 445.3 5.5 3.1 (12.3 ) 441.6 Operating Income (Loss) $ 167.4 $ 2.5 $ (2.2 ) $ — $ 167.7 Net Economic Earnings (Loss) $ 102.5 $ 3.0 $ (2.0 ) $ — $ 103.5 Three Months Ended March 31, 2015 Operating Revenues: Revenues from external customers $ 847.0 $ 30.0 $ 0.4 $ — $ 877.4 Intersegment revenues 2.0 14.1 0.5 (16.6 ) — Total Operating Revenues 849.0 44.1 0.9 (16.6 ) 877.4 Operating Expenses: Gas Utility Natural and propane gas 499.1 — — (16.3 ) 482.8 Other operation and maintenance 104.0 — — (0.2 ) 103.8 Depreciation and amortization 32.2 — — — 32.2 Taxes, other than income taxes 55.7 — — — 55.7 Total Gas Utility Operating Expenses 691.0 — — (16.5 ) 674.5 Gas Marketing and Other — 43.5 1.8 (0.1 ) 45.2 Total Operating Expenses 691.0 43.5 1.8 (16.6 ) 719.7 Operating Income (Loss) $ 158.0 $ 0.6 $ (0.9 ) $ — $ 157.7 Net Economic Earnings (Loss) $ 96.5 $ 2.1 $ (1.0 ) $ — $ 97.6 Gas Utility Gas Marketing Other Eliminations Consolidated Six Months Ended March 31, 2016 Operating Revenues: Revenues from external customers $ 1,010.3 $ (2.4 ) $ 0.8 $ — $ 1,008.7 Intersegment revenues 1.9 23.2 0.9 (26.0 ) — Total Operating Revenues 1,012.2 20.8 1.7 (26.0 ) 1,008.7 Operating Expenses: Gas Utility Natural and propane gas 434.9 — — (25.3 ) 409.6 Other operation and maintenance 186.5 — — (0.6 ) 185.9 Depreciation and amortization 67.3 — — — 67.3 Taxes, other than income taxes 72.1 — — — 72.1 Total Gas Utility Operating Expenses 760.8 — — (25.9 ) 734.9 Gas Marketing and Other — 14.5 4.7 (0.1 ) 19.1 Total Operating Expenses 760.8 14.5 4.7 (26.0 ) 754.0 Operating Income (Loss) $ 251.4 $ 6.3 $ (3.0 ) $ — $ 254.7 Net Economic Earnings (Loss) $ 152.5 $ 2.7 $ (6.6 ) $ — $ 148.6 Six Months Ended March 31, 2015 Operating Revenues: Revenues from external customers $ 1,428.4 $ 67.8 $ 0.8 $ — $ 1,497.0 Intersegment revenues 3.0 38.5 1.0 (42.5 ) — Total Operating Revenues 1,431.4 106.3 1.8 (42.5 ) 1,497.0 Operating Expenses: Gas Utility Natural and propane gas 828.9 — — (41.8 ) 787.1 Other operation and maintenance 201.4 — — (0.5 ) 200.9 Depreciation and amortization 64.2 — — — 64.2 Taxes, other than income taxes 93.7 — — — 93.7 Total Gas Utility Operating Expenses 1,188.2 — — (42.3 ) 1,145.9 Gas Marketing and Other — 102.1 4.2 (0.2 ) 106.1 Total Operating Expenses 1,188.2 102.1 4.2 (42.5 ) 1,252.0 Operating Income (Loss) $ 243.2 $ 4.2 $ (2.4 ) $ — $ 245.0 Net Economic Earnings (Loss) $ 146.3 $ 2.5 $ (5.5 ) $ — $ 143.3 The Company's total assets by segment were as follows: March 31, September 30, March 31, 2016 2015 2015 Total Assets: Gas Utility $ 4,687.1 $ 4,686.2 $ 4,615.6 Gas Marketing 156.5 160.6 131.7 Other 1,521.9 1,560.2 1,590.8 Eliminations (1,045.7 ) (1,116.8 ) (1,157.4 ) Total Assets $ 5,319.8 $ 5,290.2 $ 5,180.7 The following table reconciles the Company's net economic earnings to the most comparable GAAP measure, net income. Three Months Ended March 31, Six Months Ended March 31, 2016 2015 2016 2015 Net Income (GAAP) $ 100.8 $ 94.4 $ 147.7 $ 141.5 Unrealized loss (gain) on energy-related derivative contracts 1.8 2.6 (1.2 ) (0.4 ) Lower of cost or market inventory adjustments 0.2 (1.0 ) 0.5 0.2 Realized loss (gain) on economic hedges prior to sale of the physical commodity (0.4 ) 0.1 (0.4 ) 0.1 Acquisition, divestiture and restructuring activities 1.1 1.5 2.0 1.9 Net Economic Earnings (Non-GAAP) $ 103.5 $ 97.6 $ 148.6 $ 143.3

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Commitments The Company and the Utilities have entered into contracts with various counterparties, expiring on dates through 2024 , for the storage, transportation, and supply of natural gas. Minimum payments required under the contracts in place at March 31, 2016 are estimated at approximately $1,314.6 , $514.3 , and $367.3 for the Company, Laclede Gas, and Alagasco, respectively. Additional contracts are generally entered into prior to or during the heating season of November through April. The Missouri Utilities recover their costs from customers in accordance with their PGA clause and Alagasco recovers its cost through its GSA rider. Contingencies The Company and Utilities account for environmental liabilities and other contingencies 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, Laclede Gas and Alagasco are involved in other litigation, claims, and investigations arising in the normal course of business. Management, after discussion with counsel, believes that the final outcome will not have a material effect on the consolidated statements of income, balance sheets, and statements of cash flows of the Company, Laclede Gas or Alagasco. However, there is uncertainty in the valuation of pending claims and prediction of litigation results. Laclede Gas Similar to other natural gas utility companies, Laclede Gas owns and operates 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 Laclede Gas' financial position and results of operations. As environmental laws, regulations, and their interpretations change, however, the Company or Laclede Gas may incur additional environmental liabilities that may result in additional costs. In the natural gas industry, many gas distribution companies like Laclede Gas have incurred environmental liabilities associated with sites they or their predecessor companies formerly owned or operated where manufactured gas operations took place. At this time, Laclede Gas has identified three former manufactured gas plant (MGP) sites in eastern Missouri where costs have been incurred and claims have been asserted: one in Shrewsbury, Missouri and two in the City of St. Louis, Missouri. Laclede Gas has enrolled the two sites in the City of St. Louis in the Missouri Department of Natural Resources Brownfields/Voluntary Cleanup Program (BVCP). In Laclede Gas' western service area, MGE has enrolled all of its owned former manufactured gas plant sites in the BVCP. With regard to the former MGP site located in Shrewsbury, Missouri, Laclede Gas and state and federal environmental regulators agreed upon certain remedial actions to a portion of the site in a 1999 Administrative Order on Consent (AOC), which actions have been completed. On September 22, 2008, Environmental Protection Agency (EPA) Region VII issued a letter of Termination and Satisfaction terminating the AOC. However, if after this termination of the AOC, regulators require additional remedial actions, or additional claims are asserted, Laclede Gas may incur additional costs. In conjunction with redevelopment of one of the sites located in the City of St. Louis, Laclede Gas and another former owner of the site entered into an agreement (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 Missouri Department of Natural Resources. The Remediation Agreement also provides for a release of Laclede Gas 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 Laclede Gas 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 Laclede Gas did not materially impact the financial condition, results of operations, or cash flows of the Company. Laclede Gas has not owned the other site located in the City of St. Louis for many years. In a letter dated June 29, 2011, the Attorney General for the state of Missouri informed Laclede Gas that the Missouri Department of Natural Resources had completed an investigation of the site. The Attorney General requested that Laclede Gas participate in the follow up investigations of the site. In a letter dated January 10, 2012, Laclede Gas stated that it would participate in future environmental response activities at the site in conjunction with other potentially responsible parties (PRPs) that are willing to contribute to such efforts in a meaningful and equitable fashion. Accordingly, Laclede Gas entered into a cost sharing agreement for remedial investigation with other PRPs. Pending Missouri Department of Natural Resources approval, which has not occurred as of the date of filing, the remedial investigation of the site will begin. Laclede Gas has notified its insurers that it seeks reimbursement for costs incurred in the past and future potential liabilities associated with the MGP sites. While some of the insurers have denied coverage and reserved their rights, Laclede Gas continues to discuss potential reimbursements with them. On March 10, 2015, Laclede Gas received a Section 104(e) information request from EPA Region VII regarding the former Thompson Chemical/Superior Solvents site in St. Louis, Missouri. In turn, Laclede Gas 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. MGE 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, which is in the early stages of site analysis and characterization. Remediation efforts at these sites are at various stages of completion, ranging from groundwater monitoring and sampling following source removal activities to early site characterization in Joplin. As part of its participation in the BVCP, MGE communicates regularly with the Missouri Department of Natural Resources (MDNR) with respect to its remediation efforts and monitoring activities at these sites. On May 11, 2015, the MDNR approved the next phase of investigation at the Kansas City Station A North and Railroad area. To date, costs incurred for all Missouri Utilities' 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 Laclede Gas 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 potential responsible parties to pay, the successful completion of remediation efforts required by the Remediation Agreement described above, and any insurance recoveries. In 2013, Laclede Gas retained an outside consultant to conduct probabilistic cost modeling of 19 former MGP sites owned or operated by Laclede Gas in eastern Missouri or MGE in western 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. Laclede Gas has recorded its best estimate of the probable expenditures that relate to these matters. The amount is not material. Costs associated with environmental remediation activities are accrued when such costs are probable and reasonably estimable. To the extent such costs (less any amounts received from insurance proceeds or as contributions from other PRPs), are incurred prior to a rate case, Laclede Gas would request from the MoPSC authority to defer such costs and collect them in the next rate case. Laclede Gas 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. Alagasco Alagasco owns and operates 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 Alagasco's financial position and results of operations. As environmental laws, regulations, and their interpretations change, Alagasco may be required to incur additional costs. Alagasco 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. As of March 31, 2016, Alagasco does not foresee a probable or reasonably estimable loss associated with these nine sites. Alagasco and the Company do not expect potential liabilities that may arise from remediating these sites to have a material impact on their future financial conditions or results of operations. In 2012, Alagasco responded to an EPA Request for Information Pursuant to Section 104 of the Comprehensive Environment Response, Compensation, and Liability Act (CERCLA) relating to the 35th Avenue Superfund Site located in North Birmingham, Jefferson County, Alabama. Alagasco 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, Alagasco 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. On December 17, 2013, an incident occurred at a Housing Authority apartment complex in Birmingham, Alabama that resulted in one fatality, personal injuries and property damage. Alagasco cooperated with the National Transportation Safety Board ("NTSB") which investigated the incident. The NTSB report of findings was issued on March 30, 2016 and no safety recommendations were contained therein. Alagasco has been named as a defendant in several lawsuits arising from the incident, and additional lawsuits and claims may be filed against Alagasco. Alagasco is, from time to time, a party to various pending or threatened legal proceedings and has accrued a provision for its estimated liability. Certain of these lawsuits include claims for punitive damages in addition to other specified relief. Alagasco recognizes its liability for contingencies when information available indicates both a loss is probable and the amount of the loss can be reasonably estimated. Based upon information presently available, and in light of available legal and other defenses, contingent liabilities arising from threatened and pending litigation are not considered material in relation to the financial position of Alagasco. However, there is uncertainty in the valuation of pending claims and prediction of litigation results.

SUBSEQUENT EVENT

SUBSEQUENT EVENT	6 Months Ended
	Mar. 31, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENT	SUBSEQUENT EVENT On April 26, 2016, the Company announced an agreement with Sempra U.S. Gas & Power, a unit of Sempra Energy, to acquire the parent company of Mobile Gas, serving 85,000 natural gas utility customers in Alabama, and Willmut Gas, with 19,000 customers in Mississippi. Spire is acquiring 100 percent of the outstanding equity of EnergySouth, Inc., the parent of Mobile Gas and Willmut Gas, for $344 . All non-utility businesses in EnergySouth will be retained by Sempra. After the inclusion of working capital adjustments and the assumption of $67 in debt, the transaction is expected to result in total cash consideration of $323 . Closing on the transaction is expected to occur in 2016.

SUMMARY OF SIGNIFICANT ACCOUN18

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Mar. 31, 2016
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) Laclede Gas Company (Laclede Gas or the Missouri Utilities) and Alabama Gas Corporation (Alagasco or the Alabama Utility). Spire was formerly known as The Laclede Group, Inc., which changed its name to Spire Inc. effective April 28, 2016. Laclede Gas, which includes the operations of Missouri Gas Energy (MGE), and Alagasco are wholly owned subsidiaries of the Company. Collectively, Laclede Gas and Alagasco are referred to as the Utilities. 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 of the disclosures required for complete financial statements. In the opinion of management, the accompanying unaudited financial statements include all adjustments (consisting of only normal recurring accruals) 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, Laclede Gas' and Alagasco's Annual Reports on Form 10-K for the fiscal year ended September 30, 2015 . The consolidated financial position, results of operations, and cash flows of Spire are primarily derived from the financial position, results of operations, and cash flows of the Utilities. In compliance with GAAP, transactions between the Utilities and their affiliates, as well as intercompany balances on the Utilities' balance sheets, have not been eliminated from the Utilities' financial statements. Certain amounts in the prior period have been adjusted to conform with the current period presentation for Spire, Laclede Gas and Alagasco. The Company considered the impact of the adjustments on prior period results and determined that the amounts were not material to those periods.
REVENUE RECOGNITION	REVENUE RECOGNITION – The Utilities read meters and bill customers on monthly cycles. The Missouri Utilities record their gas utility revenues from gas sales and transportation services on an accrual basis that includes estimated amounts for gas delivered but not yet billed. The accruals for unbilled revenues are reversed in the subsequent accounting period when meters are actually read and customers are billed. The amounts of accrued unbilled revenues for Laclede Gas at March 31, 2016 , September 30, 2015 , and March 31, 2015 were $57.4 , $27.6 , and $63.5 , respectively. Alagasco records natural gas distribution revenues in accordance with the tariff established by the Alabama Public Service Commission (APSC). The amount of accrued unbilled revenues, which is not recorded as revenue until billed, for Alagasco at March 31, 2016 , September 30, 2015 , and March 31, 2015 were $14.9 , $6.4 , and $15.0 , respectively. Spire's other subsidiaries, including LER, record revenues when earned, either when the product is delivered or when services are performed. In the course of its business, LER enters into commitments associated with the purchase or sale of natural gas. Certain of LER’s 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 using a gross presentation. 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 LER’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 in the Condensed Consolidated Statements of Income. This net presentation has no effect on operating income or net income.
GROSS RECEIPTS TAXES	GROSS RECEIPTS TAXES – Gross receipts taxes associated with the Utilities' services are imposed on the Utilities and billed to customers. The revenue and expense amounts are recorded gross in the "Operating Revenues" and "Taxes, other than income taxes" lines, respectively, in the statements of 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.
NEW ACCOUNTING PRONOUNCEMENTS	NEW ACCOUNTING PRONOUNCEMENTS – In May 2014, the FASB issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. The core principle of the standard is when an entity transfers goods or services to customers it will recognize revenue in an amount that reflects the consideration the entity expects to be entitled to for those goods or services. ASU No. 2014-09 also requires disclosures that will enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. In August 2015, the FASB issued ASU No. 2015-14, which made the guidance in ASU No. 2014-09 effective for fiscal years beginning after December 15, 2017 and interim periods within those years, but companies may choose to adopt it one year earlier. The Company, Laclede Gas and Alagasco are currently assessing the available transition methods and the potential impacts of the standard, which must be adopted by the first quarter of fiscal 2019. In April 2015, the FASB issued ASU No. 2015-03, Interest – Imputation of Interest: Simplifying the Presentation of Debt Issuance Costs, to require debt issuance costs related to a recognized debt liability to be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The Company, Laclede Gas and Alagasco are currently assessing the timing and impacts of adopting this standard, which must be adopted by the first quarter of fiscal year 2017. In July 2015, the FASB issued ASU No. 2015-11, Inventory: Simplifying the Measurement of Inventory. This standard provides guidance for the subsequent measurement of inventory and requires that inventory that is measured using average cost be measured at the lower of cost and net realizable value. The Company, Laclede Gas and Alagasco are currently evaluating the impact of the adoption of this new standard, which must be adopted by the first quarter of fiscal year 2018. In November 2015, the FASB issued ASU No. 2015-17, Income Taxes: Balance Sheet Classification of Deferred Taxes, to require that deferred tax liabilities and assets be classified entirely as non-current. This amended guidance is effective for fiscal years beginning after December 15, 2016, including interim periods within those years. Early adoption is permitted, and the amended guidance may be applied prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. The Company, Laclede Gas and Alagasco are currently evaluating the effects and timing of the adoption of this new standard, which must be adopted by the first quarter of fiscal year 2018. In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments – Overall: Recognition and Measurement of Financial Assets and Financial Liabilities, which provides revised guidance concerning certain matters involving the recognition, measurement, and disclosure of financial instruments. It is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company, Laclede Gas and Alagasco are currently assessing the timing and impacts of adopting this standard, which must be adopted by the first quarter of fiscal year 2019. In February 2016, the FASB issued ASU No. 2016-02, Leases. The new standard 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. There is an exemption for short-term leases. The ASU provides new guidelines for identifying and classifying a lease, and classification affects the pattern and income statement line item for the related expense. The ASU is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company, Laclede Gas and Alagasco are currently assessing the timing and impacts of adopting this standard, which must be adopted by the first quarter of fiscal year 2020. In March 2016, the FASB issued ASU No. 2016-09, Compensation – Stock Compensation: Improvements to Employee Share-Based Payment Accounting. The standard is intended to simplify several areas of accounting for share-based compensation arrangements, including the income tax impact, classification on the statement of cash flows and forfeitures. The ASU is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. The Company, Laclede Gas and Alagasco are currently assessing the timing and impacts of adopting this standard, which must be adopted by the first quarter of fiscal year 2018.

SUMMARY OF SIGNIFICANT ACCOUN19

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
Schedule of gross receipts taxes	The following table presents gross receipts taxes recorded as revenues. Three Months Ended March 31, Six Months Ended March 31, 2016 2015 2016 2015 Spire $ 32.3 $ 44.7 $ 50.2 $ 72.4 Laclede Gas 24.7 33.9 38.6 55.8 Alagasco 7.6 10.8 11.6 16.6
Schedule of inter-company transactions	Laclede Gas had the following transactions with affiliates: Three Months Ended March 31, Six Months Ended March 31, 2016 2015 2016 2015 Sales of natural gas from Laclede Gas to LER $ 1.0 $ 1.9 $ 1.7 $ 2.9 Sales of natural gas from LER to Laclede Gas 11.6 16.0 24.8 41.3 Transportation services provided by Laclede Pipeline Company to Laclede Gas 0.2 0.2 0.5 0.5 Insurance services provided by Laclede Insurance Risk Services, Inc. to Laclede Gas 0.3 0.3 0.5 0.5

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	6 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
Earnings Per Common Share	Three Months Ended March 31, Six Months Ended March 31, 2016 2015 2016 2015 Basic EPS: Net Income $ 100.8 $ 94.4 $ 147.7 $ 141.5 Less: Income allocated to participating securities 0.3 0.3 0.5 0.5 Net Income Available to Common Shareholders $ 100.5 $ 94.1 $ 147.2 $ 141.0 Weighted Average Shares Outstanding (in millions) 43.3 43.1 43.3 43.1 Basic Earnings Per Share of Common Stock $ 2.32 $ 2.18 $ 3.40 $ 3.27 Diluted EPS: Net Income $ 100.8 $ 94.4 $ 147.7 $ 141.5 Less: Income allocated to participating securities 0.3 0.3 0.5 0.5 Net Income Available to Common Shareholders $ 100.5 $ 94.1 $ 147.2 $ 141.0 Weighted Average Shares Outstanding (in millions) 43.3 43.1 43.3 43.1 Dilutive Effect of Stock Options, Restricted Stock and Restricted Stock Units (in millions) 0.2 0.1 0.2 0.1 Weighted Average Diluted Shares (in millions) 43.5 43.2 43.5 43.2 Diluted Earnings Per Share of Common Stock $ 2.31 $ 2.18 $ 3.39 $ 3.26 Outstanding Shares (in millions) Excluded from the Calculation of Diluted EPS Attributable to: Restricted stock and stock units subject to performance and/or market conditions 0.4 0.4 0.4 0.4

REGULATORY MATTERS (Tables)

REGULATORY MATTERS (Tables)	6 Months Ended
	Mar. 31, 2016
Regulated Operations [Abstract]
Schedule of regulatory assets	The following regulatory assets and regulatory liabilities, including purchased gas adjustments, were reflected in the balance sheets of the Company and the Utilities as of March 31, 2016 , September 30, 2015 and March 31, 2015 . March 31, September 30, March 31, Spire 2016 2015 2015 Regulatory Assets: Current: Pension and postretirement benefit costs $ 26.9 $ 22.0 $ 21.4 Unamortized purchased gas adjustments 8.9 12.9 — Other 5.5 5.6 6.0 Total Regulatory Assets (current) 41.3 40.5 27.4 Non-current: Future income taxes due from customers 142.3 134.5 125.6 Pension and postretirement benefit costs 441.0 448.7 420.8 Cost of removal 80.2 78.9 19.1 Purchased gas costs 15.1 24.1 18.6 Energy efficiency 23.7 22.3 20.4 Other 30.3 29.1 28.4 Total Regulatory Assets (non-current) 732.6 737.6 632.9 Total Regulatory Assets $ 773.9 $ 778.1 $ 660.3 Regulatory Liabilities: Current: RSE adjustment $ 5.9 $ 12.2 $ 9.9 Unbilled service margin 14.9 6.4 15.0 Refundable negative salvage 9.2 10.8 10.8 Unamortized purchased gas adjustments 4.3 28.2 76.7 Other 3.8 3.0 2.8 Total Regulatory Liabilities (current) 38.1 60.6 115.2 Non-current: Postretirement liabilities 27.8 28.9 25.1 Refundable negative salvage 10.1 16.2 17.0 Accrued cost of removal 58.3 58.7 59.9 Other 14.5 15.5 12.3 Total Regulatory Liabilities (non-current) 110.7 119.3 114.3 Total Regulatory Liabilities $ 148.8 $ 179.9 $ 229.5 March 31, September 30, March 31, Laclede Gas 2016 2015 2015 Regulatory Assets: Current: Pension and postretirement benefit costs $ 20.2 $ 15.5 $ 15.0 Unamortized purchased gas adjustments 3.9 12.9 — Other 3.5 0.7 2.4 Total Regulatory Assets (current) 27.6 29.1 17.4 Non-current: Future income taxes due from customers 142.3 134.5 125.6 Pension and postretirement benefit costs 357.1 368.0 357.9 Purchased gas costs 15.1 24.1 18.6 Energy efficiency 23.7 22.3 20.4 Other 25.6 24.7 22.8 Total Regulatory Assets (non-current) 563.8 573.6 545.3 Total Regulatory Assets $ 591.4 $ 602.7 $ 562.7 Regulatory Liabilities: Current: Unamortized purchased gas adjustments $ 4.3 $ — $ 39.1 Other 1.3 0.6 0.6 Total Regulatory Liabilities (current) 5.6 0.6 39.7 Non-current: Accrued cost of removal 58.3 58.7 59.9 Other 11.0 11.9 11.8 Total Regulatory Liabilities (non-current) 69.3 70.6 71.7 Total Regulatory Liabilities $ 74.9 $ 71.2 $ 111.4 March 31, September 30, March 31, Alagasco 2016 2015 2015 Regulatory Assets: Current: Pension and postretirement benefit costs $ 6.7 $ 6.5 $ 6.4 Unamortized purchased gas adjustments 5.0 — — Other 2.0 4.9 3.6 Total Regulatory Assets (current) 13.7 11.4 10.0 Non-current: Pension and postretirement benefit costs 83.9 80.7 62.9 Cost of removal 80.2 78.9 19.1 Other 4.0 4.0 5.6 Total Regulatory Assets (non-current) 168.1 163.6 87.6 Total Regulatory Assets $ 181.8 $ 175.0 $ 97.6 Regulatory Liabilities: Current: RSE adjustment $ 5.9 $ 12.2 $ 9.9 Unbilled service margin 14.9 6.4 15.0 Refundable negative salvage 9.2 10.8 10.8 Unamortized purchased gas adjustments — 28.2 37.6 Other 2.5 2.4 2.2 Total Regulatory Liabilities (current) 32.5 60.0 75.5 Non-current: Postretirement liabilities 27.8 28.9 25.1 Refundable negative salvage 10.1 16.2 17.0 Other 3.5 3.6 0.7 Total Regulatory Liabilities (non-current) 41.4 48.7 42.8 Total Regulatory Liabilities $ 73.9 $ 108.7 $ 118.3 A portion of the Company's and Laclede Gas' regulatory assets are not earning a return, as shown in the schedule below: Spire Laclede Gas March 31, September 30, March 31, March 31, September 30, March 31, ($ Millions) 2016 2015 2015 2016 2015 2015 Regulatory Assets Not Earning a Return: Future income taxes due from customers $ 142.3 $ 134.5 $ 125.6 $ 142.3 $ 134.5 $ 125.6 Pension and postretirement benefit costs 211.5 223.7 232.3 211.5 223.7 232.3 Other 13.6 14.2 15.2 13.6 14.2 15.2 Total Regulatory Assets Not Earning a Return $ 367.4 $ 372.4 $ 373.1 $ 367.4 $ 372.4 $ 373.1
Schedule of regulatory liabilities	The following regulatory assets and regulatory liabilities, including purchased gas adjustments, were reflected in the balance sheets of the Company and the Utilities as of March 31, 2016 , September 30, 2015 and March 31, 2015 . March 31, September 30, March 31, Spire 2016 2015 2015 Regulatory Assets: Current: Pension and postretirement benefit costs $ 26.9 $ 22.0 $ 21.4 Unamortized purchased gas adjustments 8.9 12.9 — Other 5.5 5.6 6.0 Total Regulatory Assets (current) 41.3 40.5 27.4 Non-current: Future income taxes due from customers 142.3 134.5 125.6 Pension and postretirement benefit costs 441.0 448.7 420.8 Cost of removal 80.2 78.9 19.1 Purchased gas costs 15.1 24.1 18.6 Energy efficiency 23.7 22.3 20.4 Other 30.3 29.1 28.4 Total Regulatory Assets (non-current) 732.6 737.6 632.9 Total Regulatory Assets $ 773.9 $ 778.1 $ 660.3 Regulatory Liabilities: Current: RSE adjustment $ 5.9 $ 12.2 $ 9.9 Unbilled service margin 14.9 6.4 15.0 Refundable negative salvage 9.2 10.8 10.8 Unamortized purchased gas adjustments 4.3 28.2 76.7 Other 3.8 3.0 2.8 Total Regulatory Liabilities (current) 38.1 60.6 115.2 Non-current: Postretirement liabilities 27.8 28.9 25.1 Refundable negative salvage 10.1 16.2 17.0 Accrued cost of removal 58.3 58.7 59.9 Other 14.5 15.5 12.3 Total Regulatory Liabilities (non-current) 110.7 119.3 114.3 Total Regulatory Liabilities $ 148.8 $ 179.9 $ 229.5 March 31, September 30, March 31, Laclede Gas 2016 2015 2015 Regulatory Assets: Current: Pension and postretirement benefit costs $ 20.2 $ 15.5 $ 15.0 Unamortized purchased gas adjustments 3.9 12.9 — Other 3.5 0.7 2.4 Total Regulatory Assets (current) 27.6 29.1 17.4 Non-current: Future income taxes due from customers 142.3 134.5 125.6 Pension and postretirement benefit costs 357.1 368.0 357.9 Purchased gas costs 15.1 24.1 18.6 Energy efficiency 23.7 22.3 20.4 Other 25.6 24.7 22.8 Total Regulatory Assets (non-current) 563.8 573.6 545.3 Total Regulatory Assets $ 591.4 $ 602.7 $ 562.7 Regulatory Liabilities: Current: Unamortized purchased gas adjustments $ 4.3 $ — $ 39.1 Other 1.3 0.6 0.6 Total Regulatory Liabilities (current) 5.6 0.6 39.7 Non-current: Accrued cost of removal 58.3 58.7 59.9 Other 11.0 11.9 11.8 Total Regulatory Liabilities (non-current) 69.3 70.6 71.7 Total Regulatory Liabilities $ 74.9 $ 71.2 $ 111.4 March 31, September 30, March 31, Alagasco 2016 2015 2015 Regulatory Assets: Current: Pension and postretirement benefit costs $ 6.7 $ 6.5 $ 6.4 Unamortized purchased gas adjustments 5.0 — — Other 2.0 4.9 3.6 Total Regulatory Assets (current) 13.7 11.4 10.0 Non-current: Pension and postretirement benefit costs 83.9 80.7 62.9 Cost of removal 80.2 78.9 19.1 Other 4.0 4.0 5.6 Total Regulatory Assets (non-current) 168.1 163.6 87.6 Total Regulatory Assets $ 181.8 $ 175.0 $ 97.6 Regulatory Liabilities: Current: RSE adjustment $ 5.9 $ 12.2 $ 9.9 Unbilled service margin 14.9 6.4 15.0 Refundable negative salvage 9.2 10.8 10.8 Unamortized purchased gas adjustments — 28.2 37.6 Other 2.5 2.4 2.2 Total Regulatory Liabilities (current) 32.5 60.0 75.5 Non-current: Postretirement liabilities 27.8 28.9 25.1 Refundable negative salvage 10.1 16.2 17.0 Other 3.5 3.6 0.7 Total Regulatory Liabilities (non-current) 41.4 48.7 42.8 Total Regulatory Liabilities $ 73.9 $ 108.7 $ 118.3

FAIR VALUE OF FINANCIAL INSTR22

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	6 Months Ended
	Mar. 31, 2016
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of financial instruments	The carrying amounts and estimated fair values of financial instruments not measured at fair value on a recurring basis for the Company are as follows: Classification of Estimated Fair Value Carrying Amount Fair Value Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) As of March 31, 2016 Cash and cash equivalents $ 8.7 $ 8.7 $ 8.7 $ — $ — Short-term debt 253.6 253.6 — 253.6 — Long-term debt 1,851.6 1,960.4 — 1,960.4 — As of September 30, 2015 Cash and cash equivalents $ 13.8 $ 13.8 $ 13.8 $ — $ — Short-term debt 338.0 338.0 — 338.0 — Long-term debt, including current portion 1,851.5 1,944.2 — 1,944.2 — As of March 31, 2015 Cash and cash equivalents $ 46.9 $ 46.9 $ 46.9 $ — $ — Short-term debt 247.6 247.6 — 247.6 — Long-term debt, including current portion 1,816.3 1,971.0 — 1,971.0 —
Laclede Gas
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of financial instruments	The carrying amounts and estimated fair values of financial instruments not measured at fair value on a recurring basis for Laclede Gas are as follows: Classification of Estimated Fair Value Carrying Amount Fair Value Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) As of March 31, 2016 Cash and cash equivalents $ 3.8 $ 3.8 $ 3.8 $ — $ — Short-term debt 169.6 169.6 — 169.6 — Long-term debt 808.2 885.9 — 885.9 — As of September 30, 2015 Cash and cash equivalents $ 1.7 $ 1.7 $ 1.7 $ — $ — Short-term debt 233.0 233.0 — 233.0 — Long-term debt 808.1 880.2 — 880.2 — As of March 31, 2015 Cash and cash equivalents $ 9.3 $ 9.3 $ 9.3 $ — $ — Short-term debt 153.0 153.0 — 153.0 — Long-term debt 808.0 909.5 — 909.5 —
Alagasco
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value of financial instruments	The carrying amounts and estimated fair values of financial instruments not measured at fair value on a recurring basis for Alagasco are as follows: Classification of Estimated Fair Value Carrying Amount Fair Value Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) As of March 31, 2016 Cash and cash equivalents $ 2.3 $ 2.3 $ 2.3 $ — $ — Short-term debt 41.0 41.0 — 41.0 — Long-term debt 250.0 262.7 — 262.7 — As of September 30, 2015 Cash and cash equivalents $ 7.2 $ 7.2 $ 7.2 $ — $ — Short-term debt 31.0 31.0 — 31.0 — Long-term debt, including current portion 250.0 263.2 — 263.2 — As of March 31, 2015 Cash and cash equivalents $ 35.4 $ 35.4 $ 35.4 $ — $ — Short-term debt 25.0 25.0 — 25.0 — Long-term debt, including current portion 215.0 235.1 — 235.1 —

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Mar. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Measurements, 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. The mutual funds included in Level 2 are valued based on the closing net asset value per unit. 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 Over-the-Counter Bulletin Board (OTCBB), 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 and derivative instruments with settlement dates more than one year into the future. 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 March 31, 2016 and September 30, 2015 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 Laclede Gas' 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, Laclede Gas, or Alagasco 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 March 31, 2016 ASSETS Gas Utility U. S. stock/bond mutual funds $ 16.2 $ 4.0 $ — $ — $ 20.2 Gasoline and heating oil contracts 0.1 — — — 0.1 Subtotal 16.3 4.0 — — 20.3 Gas Marketing NYMEX/ICE natural gas contracts 2.0 6.8 — (5.1 ) 3.7 Natural gas commodity contracts — 7.7 0.2 (0.8 ) 7.1 Total $ 18.3 $ 18.5 $ 0.2 $ (5.9 ) $ 31.1 LIABILITIES Gas Utility NYMEX/ICE natural gas contracts $ 13.5 $ — $ — $ (13.5 ) $ — OTCBB natural gas contracts — 6.0 — — 6.0 NYMEX gasoline and heating oil contracts 0.2 — — (0.2 ) — Subtotal 13.7 6.0 — (13.7 ) 6.0 Gas Marketing NYMEX/ICE natural gas contracts 2.1 3.4 — (5.5 ) — Natural gas commodity contracts — 3.7 — (0.8 ) 2.9 Other Interest rate swaps — 1.8 — — 1.8 Total $ 15.8 $ 14.9 $ — $ (20.0 ) $ 10.7 As of September 30, 2015 ASSETS Gas Utility U. S. stock/bond mutual funds $ 15.5 $ 4.0 $ — $ — $ 19.5 NYMEX/ICE natural gas contracts 1.3 — — (1.3 ) — Subtotal 16.8 4.0 — (1.3 ) 19.5 Gas Marketing NYMEX/ICE natural gas contracts 6.3 4.3 — (6.6 ) 4.0 Natural gas commodity contracts — 1.5 0.2 (0.5 ) 1.2 Total $ 23.1 $ 9.8 $ 0.2 $ (8.4 ) $ 24.7 LIABILITIES Gas Utility NYMEX/ICE natural gas contracts $ 16.4 $ — $ — $ (16.4 ) $ — OTCBB natural gas contracts — 5.9 — — 5.9 NYMEX gasoline and heating oil contracts 0.3 — — (0.3 ) — Subtotal 16.7 5.9 — (16.7 ) 5.9 Gas Marketing NYMEX/ICE natural gas contracts 1.2 3.9 — (5.1 ) — Natural gas commodity contracts — 2.2 — (0.5 ) 1.7 Total $ 17.9 $ 12.0 $ — $ (22.3 ) $ 7.6 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 March 31, 2015 ASSETS Gas Utility U. S. stock/bond mutual funds $ 16.4 $ 3.9 $ — $ — $ 20.3 NYMEX/ICE natural gas contracts 0.6 — — (0.6 ) — Subtotal 17.0 3.9 — (0.6 ) 20.3 Gas Marketing NYMEX/ICE natural gas contracts 3.4 1.7 — (4.3 ) 0.8 Natural gas commodity contracts — 2.7 0.5 (0.5 ) 2.7 Total $ 20.4 $ 8.3 $ 0.5 $ (5.4 ) $ 23.8 LIABILITIES Gas Utility NYMEX/ICE natural gas contracts $ 14.1 $ — $ — $ (14.1 ) $ — OTCBB natural gas contracts — 14.5 — — 14.5 NYMEX gasoline and heating oil contracts 1.0 — — (1.0 ) — Interest rate swaps — 2.9 — — 2.9 Subtotal 15.1 17.4 — (15.1 ) 17.4 Gas Marketing NYMEX/ICE natural gas contracts 1.9 3.5 — (5.4 ) — Natural gas commodity contracts — 0.8 — (0.5 ) 0.3 Total $ 17.0 $ 21.7 $ — $ (21.0 ) $ 17.7
Laclede Gas
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Measurements, 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 March 31, 2016 ASSETS U. S. stock/bond mutual funds $ 16.2 $ 4.0 $ — $ — $ 20.2 Total $ 16.2 $ 4.0 $ — $ — $ 20.2 LIABILITIES NYMEX/ICE natural gas contracts $ 13.5 $ — $ — $ (13.5 ) $ — OTCBB natural gas contracts — 6.0 — — 6.0 Gasoline and heating oil contracts 0.2 — — (0.2 ) — Total $ 13.7 $ 6.0 $ — $ (13.7 ) $ 6.0 As of September 30, 2015 ASSETS U. S. stock/bond mutual funds $ 15.5 $ 4.0 $ — $ — $ 19.5 NYMEX/ICE natural gas contracts 1.3 — — (1.3 ) — Total $ 16.8 $ 4.0 $ — $ (1.3 ) $ 19.5 LIABILITIES NYMEX/ICE natural gas contracts $ 16.4 $ — $ — $ (16.4 ) $ — OTCBB natural gas contracts — 5.9 — — 5.9 NYMEX gasoline and heating oil contracts 0.3 — — (0.3 ) — Total $ 16.7 $ 5.9 $ — $ (16.7 ) $ 5.9 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 March 31, 2015 ASSETS U. S. stock/bond mutual funds $ 16.4 $ 3.9 $ — $ — $ 20.3 NYMEX natural gas contracts 0.6 — — (0.6 ) — Total $ 17.0 $ 3.9 $ — $ (0.6 ) $ 20.3 LIABILITIES NYMEX/ICE natural gas contracts $ 14.1 $ — $ — $ (14.1 ) $ — OTCBB natural gas contracts — 14.5 — — 14.5 Gasoline and heating oil contracts 1.0 — — (1.0 ) — Total $ 15.1 $ 14.5 $ — $ (15.1 ) $ 14.5

PENSION PLANS AND OTHER POSTR24

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Tables)	6 Months Ended
	Mar. 31, 2016
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 March 31, Six Months Ended March 31, 2016 2015 2016 2015 Spire Service cost – benefits earned during the period $ 3.8 $ 4.3 $ 7.7 $ 8.6 Interest cost on projected benefit obligation 7.0 7.4 14.1 14.9 Expected return on plan assets (8.8 ) (9.3 ) (17.7 ) (18.7 ) Amortization of prior service cost 0.1 0.1 0.2 0.2 Amortization of actuarial loss 2.0 2.0 4.0 3.9 Gain on lump-sum settlements (2.2 ) — (2.2 ) — Special termination benefits — — 1.6 — Subtotal 1.9 4.5 7.7 8.9 Regulatory adjustment 6.1 4.8 11.1 9.7 Net pension cost $ 8.0 $ 9.3 $ 18.8 $ 18.6
Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net Periodic Cost	Net periodic postretirement benefit cost for the Company consisted of the following components: Three Months Ended March 31, Six Months Ended March 31, 2016 2015 2016 2015 Spire Service cost – benefits earned during the period $ 2.7 $ 3.2 $ 5.5 $ 6.4 Interest cost on accumulated postretirement benefit obligation 2.5 2.8 5.0 5.6 Expected return on plan assets (3.4 ) (3.3 ) (6.8 ) (6.6 ) Amortization of prior service credit — 0.2 0.1 0.4 Amortization of actuarial loss 0.9 1.2 1.8 2.5 Special termination benefits — — 2.6 — Subtotal 2.7 4.1 8.2 8.3 Regulatory adjustment (1.7 ) (2.7 ) (5.9 ) (5.4 ) Net postretirement benefit cost $ 1.0 $ 1.4 $ 2.3 $ 2.9
Laclede Gas | Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net Periodic Cost	Laclede Gas Service cost – benefits earned during the period $ 2.5 $ 2.9 $ 5.0 $ 5.7 Interest cost on projected benefit obligation 5.4 5.9 10.8 11.8 Expected return on plan assets (6.7 ) (7.3 ) (13.4 ) (14.6 ) Amortization of prior service cost 0.1 0.1 0.2 0.2 Amortization of actuarial loss 2.0 2.0 4.0 3.9 Special termination benefits — — 1.6 — Subtotal 3.3 3.6 8.2 7.0 Regulatory adjustment 2.3 3.4 5.8 6.8 Net pension cost $ 5.6 $ 7.0 $ 14.0 $ 13.8
Laclede Gas | Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net Periodic Cost	Laclede Gas Service cost – benefits earned during the period $ 2.6 $ 3.1 $ 5.3 $ 6.2 Interest cost on accumulated postretirement benefit obligation 2.0 2.2 4.0 4.3 Expected return on plan assets (2.2 ) (2.1 ) (4.3 ) (4.1 ) Amortization of prior service credit — 0.2 0.1 0.4 Amortization of actuarial loss 0.9 1.2 1.9 2.5 Special termination benefits — — 2.6 — Subtotal 3.3 4.6 9.6 9.3 Regulatory adjustment (1.2 ) (2.3 ) (5.0 ) (4.6 ) Net postretirement benefit cost $ 2.1 $ 2.3 $ 4.6 $ 4.7
Alagasco | Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net Periodic Cost	Alagasco Service cost – benefits earned during the period $ 1.3 $ 1.4 $ 2.7 $ 2.9 Interest cost on projected benefit obligation 1.6 1.5 3.3 3.1 Expected return on plan assets (2.1 ) (2.0 ) (4.3 ) (4.1 ) Gain on lump-sum settlements (2.2 ) — (2.2 ) — Subtotal (1.4 ) 0.9 (0.5 ) 1.9 Regulatory adjustment 3.8 1.4 5.3 2.9 Net pension cost $ 2.4 $ 2.3 $ 4.8 $ 4.8
Alagasco | Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net Periodic Cost	Alagasco Service cost – benefits earned during the period $ 0.1 $ 0.1 $ 0.2 $ 0.2 Interest cost on accumulated postretirement benefit obligation 0.5 0.6 1.0 1.3 Expected return on plan assets (1.2 ) (1.2 ) (2.5 ) (2.5 ) Amortization of prior service credit — — — — Amortization of actuarial gain — — (0.1 ) — Subtotal (0.6 ) (0.5 ) (1.4 ) (1.0 ) Regulatory adjustment (0.5 ) (0.4 ) (0.9 ) (0.8 ) Net postretirement benefit income $ (1.1 ) $ (0.9 ) $ (2.3 ) $ (1.8 )

INFORMATION BY OPERATING SEGM25

INFORMATION BY OPERATING SEGMENT (Tables)	6 Months Ended
	Mar. 31, 2016
Segment Reporting [Abstract]
Schedule of operating segment information	Gas Utility Gas Marketing Other Eliminations Consolidated Three Months Ended March 31, 2016 Operating Revenues: Revenues from external customers $ 611.5 $ (2.6 ) $ 0.4 $ — $ 609.3 Intersegment revenues 1.2 10.6 0.5 (12.3 ) — Total Operating Revenues 612.7 8.0 0.9 (12.3 ) 609.3 Operating Expenses: Gas Utility Natural and propane gas 273.0 — — (11.9 ) 261.1 Other operation and maintenance 94.6 — — (0.3 ) 94.3 Depreciation and amortization 33.8 — — — 33.8 Taxes, other than income taxes 43.9 — — — 43.9 Total Gas Utility Operating Expenses 445.3 — — (12.2 ) 433.1 Gas Marketing and Other — 5.5 3.1 (0.1 ) 8.5 Total Operating Expenses 445.3 5.5 3.1 (12.3 ) 441.6 Operating Income (Loss) $ 167.4 $ 2.5 $ (2.2 ) $ — $ 167.7 Net Economic Earnings (Loss) $ 102.5 $ 3.0 $ (2.0 ) $ — $ 103.5 Three Months Ended March 31, 2015 Operating Revenues: Revenues from external customers $ 847.0 $ 30.0 $ 0.4 $ — $ 877.4 Intersegment revenues 2.0 14.1 0.5 (16.6 ) — Total Operating Revenues 849.0 44.1 0.9 (16.6 ) 877.4 Operating Expenses: Gas Utility Natural and propane gas 499.1 — — (16.3 ) 482.8 Other operation and maintenance 104.0 — — (0.2 ) 103.8 Depreciation and amortization 32.2 — — — 32.2 Taxes, other than income taxes 55.7 — — — 55.7 Total Gas Utility Operating Expenses 691.0 — — (16.5 ) 674.5 Gas Marketing and Other — 43.5 1.8 (0.1 ) 45.2 Total Operating Expenses 691.0 43.5 1.8 (16.6 ) 719.7 Operating Income (Loss) $ 158.0 $ 0.6 $ (0.9 ) $ — $ 157.7 Net Economic Earnings (Loss) $ 96.5 $ 2.1 $ (1.0 ) $ — $ 97.6 Gas Utility Gas Marketing Other Eliminations Consolidated Six Months Ended March 31, 2016 Operating Revenues: Revenues from external customers $ 1,010.3 $ (2.4 ) $ 0.8 $ — $ 1,008.7 Intersegment revenues 1.9 23.2 0.9 (26.0 ) — Total Operating Revenues 1,012.2 20.8 1.7 (26.0 ) 1,008.7 Operating Expenses: Gas Utility Natural and propane gas 434.9 — — (25.3 ) 409.6 Other operation and maintenance 186.5 — — (0.6 ) 185.9 Depreciation and amortization 67.3 — — — 67.3 Taxes, other than income taxes 72.1 — — — 72.1 Total Gas Utility Operating Expenses 760.8 — — (25.9 ) 734.9 Gas Marketing and Other — 14.5 4.7 (0.1 ) 19.1 Total Operating Expenses 760.8 14.5 4.7 (26.0 ) 754.0 Operating Income (Loss) $ 251.4 $ 6.3 $ (3.0 ) $ — $ 254.7 Net Economic Earnings (Loss) $ 152.5 $ 2.7 $ (6.6 ) $ — $ 148.6 Six Months Ended March 31, 2015 Operating Revenues: Revenues from external customers $ 1,428.4 $ 67.8 $ 0.8 $ — $ 1,497.0 Intersegment revenues 3.0 38.5 1.0 (42.5 ) — Total Operating Revenues 1,431.4 106.3 1.8 (42.5 ) 1,497.0 Operating Expenses: Gas Utility Natural and propane gas 828.9 — — (41.8 ) 787.1 Other operation and maintenance 201.4 — — (0.5 ) 200.9 Depreciation and amortization 64.2 — — — 64.2 Taxes, other than income taxes 93.7 — — — 93.7 Total Gas Utility Operating Expenses 1,188.2 — — (42.3 ) 1,145.9 Gas Marketing and Other — 102.1 4.2 (0.2 ) 106.1 Total Operating Expenses 1,188.2 102.1 4.2 (42.5 ) 1,252.0 Operating Income (Loss) $ 243.2 $ 4.2 $ (2.4 ) $ — $ 245.0 Net Economic Earnings (Loss) $ 146.3 $ 2.5 $ (5.5 ) $ — $ 143.3 The Company's total assets by segment were as follows: March 31, September 30, March 31, 2016 2015 2015 Total Assets: Gas Utility $ 4,687.1 $ 4,686.2 $ 4,615.6 Gas Marketing 156.5 160.6 131.7 Other 1,521.9 1,560.2 1,590.8 Eliminations (1,045.7 ) (1,116.8 ) (1,157.4 ) Total Assets $ 5,319.8 $ 5,290.2 $ 5,180.7
Schedule of the reconciliation of consolidated net economic earnings to consolidated net income	The following table reconciles the Company's net economic earnings to the most comparable GAAP measure, net income. Three Months Ended March 31, Six Months Ended March 31, 2016 2015 2016 2015 Net Income (GAAP) $ 100.8 $ 94.4 $ 147.7 $ 141.5 Unrealized loss (gain) on energy-related derivative contracts 1.8 2.6 (1.2 ) (0.4 ) Lower of cost or market inventory adjustments 0.2 (1.0 ) 0.5 0.2 Realized loss (gain) on economic hedges prior to sale of the physical commodity (0.4 ) 0.1 (0.4 ) 0.1 Acquisition, divestiture and restructuring activities 1.1 1.5 2.0 1.9 Net Economic Earnings (Non-GAAP) $ 103.5 $ 97.6 $ 148.6 $ 143.3

SUMMARY OF SIGNIFICANT ACCOUN26

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) $ in Millions	6 Months Ended		12 Months Ended
	Mar. 31, 2016USD ($)reporting_unit	Mar. 31, 2015USD ($)	Sep. 30, 2015USD ($)
Related Party Transaction [Line Items]
Number of operating segments | reporting_unit	2
Finance receivables, net	$ 11.1	$ 10.7	$ 11.2
Laclede Gas
Related Party Transaction [Line Items]
Accrued unbilled revenues	57.4	63.5	27.6
Accruals for capital expenditures	5.3	4.2	9.6
Alagasco
Related Party Transaction [Line Items]
Accrued unbilled revenues	14.9	15	6.4
Accruals for capital expenditures	$ 3.7	4.7	3.1
Threshold period past due for collection	90 days
Threshold period past due for write-off of financing receivable	12 months
Write-off on an allowance for credit losses	$ 0.4	0.3	0.4
Alagasco | Financing Receivables, Equal to Greater than 90 Days Past Due
Related Party Transaction [Line Items]
Financing receivable 90 days past due	$ 0.4	$ 0.3	$ 0.4

SUMMARY OF SIGNIFICANT ACCOUN27

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Gross Receipts Taxes (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Schedule of Gross Receipts Taxes [Line Items]
Gross Receipts taxes recorded in regulated gas distribution operating revenues	$ 32.3	$ 44.7	$ 50.2	$ 72.4
Laclede Gas
Schedule of Gross Receipts Taxes [Line Items]
Gross Receipts taxes recorded in regulated gas distribution operating revenues	24.7	33.9	38.6	55.8
Alagasco
Schedule of Gross Receipts Taxes [Line Items]
Gross Receipts taxes recorded in regulated gas distribution operating revenues	$ 7.6	$ 10.8	$ 11.6	$ 16.6

SUMMARY OF SIGNIFICANT ACCOUN28

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Inter-company Transactions (Details) - Affiliated Entity - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Regulated Operation | Laclede Gas | Laclede Energy Resources
Related Party Transaction [Line Items]
Revenue from related parties	$ 11.6	$ 16	$ 24.8	$ 41.3
Regulated Operation | Laclede Gas | Laclede Risk Services [Member]
Related Party Transaction [Line Items]
Revenue from related parties	0.3	0.3	0.5	0.5
Regulated Operation | Laclede Energy Resources | Laclede Gas
Related Party Transaction [Line Items]
Revenue from related parties	1	1.9	1.7	2.9
Unregulated Operation | Laclede Gas | Laclede Pipeline Company
Related Party Transaction [Line Items]
Revenue from related parties	$ 0.2	$ 0.2	$ 0.5	$ 0.5

EARNINGS PER COMMON SHARE (Deta

EARNINGS PER COMMON SHARE (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	1 Months Ended	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Basic EPS:
Net Income		$ 100.8	$ 94.4	$ 147.7	$ 141.5
Less: Income allocated to participating securities		0.3	0.3	0.5	0.5
Net Income Available to Common Shareholders		$ 100.5	$ 94.1	$ 147.2	$ 141
Weighted Average Shares Outstanding, Basic (in Shares)		43.3	43.1	43.3	43.1
Basic Earnings Per Share of Common Stock (in dollars per share)		$ 2.32	$ 2.18	$ 3.40	$ 3.27
Diluted EPS:
Net Income		$ 100.8	$ 94.4	$ 147.7	$ 141.5
Less: Income allocated to participating securities		0.3	0.3	0.5	0.5
Net Income Available to Common Shareholders		$ 100.5	$ 94.1	$ 147.2	$ 141
Weighted Average Shares Outstanding, Basic (in Shares)		43.3	43.1	43.3	43.1
Dilutive Effect of Stock Options, Restricted Stock and Restricted Stock Units (in shares)		0.2	0.1	0.2	0.1
Weighted Average Diluted Shares (in shares)		43.5	43.2	43.5	43.2
Diluted Earnings Per Share of Common Stock (in dollars per share)		$ 2.31	$ 2.18	$ 3.39	$ 3.26
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Equity units, contract annual rate	2.00%
Restricted stock and stock units subject to performance and/or market conditions
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Outstanding shares excluded from calculation of diluted EPS (in shares)		0.4	0.4	0.4	0.4

REGULATORY MATTERS - Schedule

REGULATORY MATTERS - Schedule of Regulatory Assets and Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2016	Sep. 30, 2015	Mar. 31, 2015
Regulatory Assets [Line Items]
Regulatory Assets: Current	$ 32.4	$ 27.6	$ 27.4
Regulatory Assets: Non-current	732.6	737.6	632.9
Total Regulatory Assets	773.9	778.1	660.3
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	33.8	32.4	38.5
Regulatory Liabilities: Non-current	110.7	119.3	114.3
Total Regulatory Liabilities	148.8	179.9	229.5
RSE adjustment
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	5.9	12.2	9.9
Unbilled service margin
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	14.9	6.4	15
Refundable negative salvage
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	9.2	10.8	10.8
Regulatory Liabilities: Non-current	10.1	16.2	17
Unamortized purchased gas adjustments
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	4.3	28.2	76.7
Other
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	3.8	3	2.8
Regulatory Liabilities: Non-current	14.5	15.5	12.3
Postretirement liabilities
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Non-current	27.8	28.9	25.1
Accrued cost of removal
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Non-current	58.3	58.7	59.9
Total Regulatory Liabilities (current)
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	38.1	60.6	115.2
Total Regulatory Liabilities (non-current)
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Non-current	110.7	119.3	114.3
Pension and postretirement benefit costs
Regulatory Assets [Line Items]
Regulatory Assets: Current	26.9	22	21.4
Regulatory Assets: Non-current	441	448.7	420.8
Unamortized purchased gas adjustments
Regulatory Assets [Line Items]
Regulatory Assets: Current	8.9	12.9	0
Other
Regulatory Assets [Line Items]
Regulatory Assets: Current	5.5	5.6	6
Regulatory Assets: Non-current	30.3	29.1	28.4
Future income taxes due from customers
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	142.3	134.5	125.6
Accrued cost of removal
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	80.2	78.9	19.1
Purchased gas costs
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	15.1	24.1	18.6
Energy efficiency
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	23.7	22.3	20.4
Total Regulatory Assets (current)
Regulatory Assets [Line Items]
Regulatory Assets: Current	41.3	40.5	27.4
Total Regulatory Assets (non-current)
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	732.6	737.6	632.9
Laclede Gas
Regulatory Assets [Line Items]
Regulatory Assets: Current	23.7	16.2	17.4
Regulatory Assets: Non-current	563.8	573.6	545.3
Total Regulatory Assets	591.4	602.7	562.7
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	1.3	0.6	0
Regulatory Liabilities: Non-current	69.3	70.6	71.7
Total Regulatory Liabilities	74.9	71.2	111.4
Laclede Gas | Unamortized purchased gas adjustments
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	4.3	0	39.1
Laclede Gas | Other
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	1.3	0.6	0.6
Regulatory Liabilities: Non-current	11	11.9	11.8
Laclede Gas | Accrued cost of removal
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Non-current	58.3	58.7	59.9
Laclede Gas | Total Regulatory Liabilities (current)
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	5.6	0.6	39.7
Laclede Gas | Total Regulatory Liabilities (non-current)
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Non-current	69.3	70.6	71.7
Laclede Gas | Pension and postretirement benefit costs
Regulatory Assets [Line Items]
Regulatory Assets: Current	20.2	15.5	15
Regulatory Assets: Non-current	357.1	368	357.9
Laclede Gas | Unamortized purchased gas adjustments
Regulatory Assets [Line Items]
Regulatory Assets: Current	3.9	12.9	0
Laclede Gas | Other
Regulatory Assets [Line Items]
Regulatory Assets: Current	3.5	0.7	2.4
Regulatory Assets: Non-current	25.6	24.7	22.8
Laclede Gas | Future income taxes due from customers
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	142.3	134.5	125.6
Laclede Gas | Purchased gas costs
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	15.1	24.1	18.6
Laclede Gas | Energy efficiency
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	23.7	22.3	20.4
Laclede Gas | Total Regulatory Assets (current)
Regulatory Assets [Line Items]
Regulatory Assets: Current	27.6	29.1	17.4
Laclede Gas | Total Regulatory Assets (non-current)
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	563.8	573.6	545.3
Alagasco
Regulatory Assets [Line Items]
Regulatory Assets: Current	8.7	11.4	10
Regulatory Assets: Non-current	168.1	163.6	87.6
Total Regulatory Assets	181.8	175	97.6
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	32.5	31.8	37.9
Regulatory Liabilities: Non-current	41.4	48.7	42.8
Total Regulatory Liabilities	73.9	108.7	118.3
Alagasco | RSE adjustment
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	5.9	12.2	9.9
Alagasco | Unbilled service margin
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	14.9	6.4	15
Alagasco | Refundable negative salvage
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	9.2	10.8	10.8
Regulatory Liabilities: Non-current	10.1	16.2	17
Alagasco | Unamortized purchased gas adjustments
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	0	28.2	37.6
Alagasco | Other
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	2.5	2.4	2.2
Regulatory Liabilities: Non-current	3.5	3.6	0.7
Alagasco | Postretirement liabilities
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Non-current	27.8	28.9	25.1
Alagasco | Total Regulatory Liabilities (current)
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	32.5	60	75.5
Alagasco | Total Regulatory Liabilities (non-current)
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Non-current	41.4	48.7	42.8
Alagasco | Pension and postretirement benefit costs
Regulatory Assets [Line Items]
Regulatory Assets: Current	6.7	6.5	6.4
Regulatory Assets: Non-current	83.9	80.7	62.9
Alagasco | Unamortized purchased gas adjustments
Regulatory Assets [Line Items]
Regulatory Assets: Current	5	0	0
Alagasco | Other
Regulatory Assets [Line Items]
Regulatory Assets: Current	2	4.9	3.6
Regulatory Assets: Non-current	4	4	5.6
Alagasco | Accrued cost of removal
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	80.2	78.9	19.1
Alagasco | Total Regulatory Assets (current)
Regulatory Assets [Line Items]
Regulatory Assets: Current	13.7	11.4	10
Alagasco | Total Regulatory Assets (non-current)
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	$ 168.1	$ 163.6	$ 87.6

REGULATORY MATTERS - Schedul31

REGULATORY MATTERS - Schedule of Regulatory Assets Not Earnings a Return (Details) - USD ($) $ in Millions	Mar. 31, 2016	Sep. 30, 2015	Mar. 31, 2015
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	$ 367.4	$ 372.4	$ 373.1
Future income taxes due from customers
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	142.3	134.5	125.6
Pension and postretirement benefit costs
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	211.5	223.7	232.3
Other
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	13.6	14.2	15.2
Laclede Gas
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	367.4	372.4	373.1
Laclede Gas | Future income taxes due from customers
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	142.3	134.5	125.6
Laclede Gas | Pension and postretirement benefit costs
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	211.5	223.7	232.3
Laclede Gas | Other
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	$ 13.6	$ 14.2	$ 15.2

REGULATORY MATTERS (Details)

REGULATORY MATTERS (Details)	6 Months Ended
	Mar. 31, 2016
Regulated Operations [Abstract]
Remaining recovery period for regulatory assets for which no return on investment during recovery period is provided	15 years

FAIR VALUE OF FINANCIAL INSTR33

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Millions	Mar. 31, 2016	Sep. 30, 2015	Mar. 31, 2015	Sep. 30, 2014
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 8.7	$ 13.8	$ 46.9	$ 16.1
Laclede Gas
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	3.8	1.7	9.3	3.7
Alagasco
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	2.3	7.2	35.4	$ 5.6
Quoted Prices in Active Markets (Level 1)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	8.7	13.8	46.9
Short-term debt	0	0	0
Long-term debt, including current portion	0	0	0
Quoted Prices in Active Markets (Level 1) | Laclede Gas
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	3.8	1.7	9.3
Short-term debt	0	0	0
Long-term debt, including current portion	0	0	0
Quoted Prices in Active Markets (Level 1) | Alagasco
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	2.3	7.2	35.4
Short-term debt	0	0	0
Long-term debt, including current portion	0	0	0
Significant Observable Inputs (Level 2)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0	0
Short-term debt	253.6	338	247.6
Long-term debt, including current portion	1,960.4	1,944.2	1,971
Significant Observable Inputs (Level 2) | Laclede Gas
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0	0
Short-term debt	169.6	233	153
Long-term debt, including current portion	885.9	880.2	909.5
Significant Observable Inputs (Level 2) | Alagasco
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0	0
Short-term debt	41	31	25
Long-term debt, including current portion	262.7	263.2	235.1
Significant Unobservable Inputs (Level 3)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0	0
Short-term debt	0	0	0
Long-term debt, including current portion	0	0	0
Significant Unobservable Inputs (Level 3) | Laclede Gas
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0	0
Short-term debt	0	0	0
Long-term debt, including current portion	0	0	0
Significant Unobservable Inputs (Level 3) | Alagasco
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0	0
Short-term debt	0	0	0
Long-term debt, including current portion	0	0	0
Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	8.7	13.8	46.9
Short-term debt	253.6	338	247.6
Long-term debt, including current portion	1,851.6	1,851.5	1,816.3
Carrying Amount | Laclede Gas
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	3.8	1.7	9.3
Short-term debt	169.6	233	153
Long-term debt, including current portion	808.2	808.1	808
Carrying Amount | Alagasco
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	2.3	7.2	35.4
Short-term debt	41	31	25
Long-term debt, including current portion	250	250	215
Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	8.7	13.8	46.9
Short-term debt	253.6	338	247.6
Long-term debt, including current portion	1,960.4	1,944.2	1,971
Fair Value | Laclede Gas
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	3.8	1.7	9.3
Short-term debt	169.6	233	153
Long-term debt, including current portion	885.9	880.2	909.5
Fair Value | Alagasco
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	2.3	7.2	35.4
Short-term debt	41	31	25
Long-term debt, including current portion	$ 262.7	$ 263.2	$ 235.1

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Millions	Mar. 31, 2016	Sep. 30, 2015	Mar. 31, 2015
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	$ (20)
Derivative liability	10.7
Laclede Gas
ASSETS
Effects of Netting and Cash Margin Receivables /Payables	0	$ (1.3)	$ (0.6)
Derivative asset	20.2	19.5	20.3
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	(13.7)	(16.7)	(15.1)
Derivative liability	6	5.9	14.5
Quoted Prices in Active Markets (Level 1)
LIABILITIES
Derivative liability before netting adjustment	15.8
Quoted Prices in Active Markets (Level 1) | Laclede Gas
ASSETS
Derivative asset before netting adjustment	16.2	16.8	17
LIABILITIES
Derivative liability before netting adjustment	13.7	16.7	15.1
Significant Observable Inputs (Level 2)
LIABILITIES
Derivative liability before netting adjustment	14.9
Significant Observable Inputs (Level 2) | Laclede Gas
ASSETS
Derivative asset before netting adjustment	4	4	3.9
LIABILITIES
Derivative liability before netting adjustment	6	5.9	14.5
Significant Unobservable Inputs (Level 3)
LIABILITIES
Derivative liability before netting adjustment	0
Significant Unobservable Inputs (Level 3) | Laclede Gas
ASSETS
Derivative asset before netting adjustment	0	0	0
LIABILITIES
Derivative liability before netting adjustment	0	0	0
U. S. stock/bond mutual funds | Laclede Gas
ASSETS
Effects of Netting and Cash Margin Receivables /Payables	0	0	0
Derivative asset	20.2	19.5	20.3
U. S. stock/bond mutual funds | Quoted Prices in Active Markets (Level 1) | Laclede Gas
ASSETS
Derivative asset before netting adjustment	16.2	15.5	16.4
U. S. stock/bond mutual funds | Significant Observable Inputs (Level 2) | Laclede Gas
ASSETS
Derivative asset before netting adjustment	4	4	3.9
U. S. stock/bond mutual funds | Significant Unobservable Inputs (Level 3) | Laclede Gas
ASSETS
Derivative asset before netting adjustment	0	0	0
Gasoline and heating oil contracts | Laclede Gas
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	(0.2)		(1)
Derivative liability	0		0
Gasoline and heating oil contracts | Quoted Prices in Active Markets (Level 1) | Laclede Gas
LIABILITIES
Derivative liability before netting adjustment	0.2		1
Gasoline and heating oil contracts | Significant Observable Inputs (Level 2) | Laclede Gas
LIABILITIES
Derivative liability before netting adjustment	0		0
Gasoline and heating oil contracts | Significant Unobservable Inputs (Level 3) | Laclede Gas
LIABILITIES
Derivative liability before netting adjustment	0		0
NYMEX/ICE natural gas contracts | Laclede Gas
ASSETS
Effects of Netting and Cash Margin Receivables /Payables		(1.3)	(0.6)
Derivative asset		0
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	(13.5)	(16.4)	(14.1)
Derivative liability	0	0	0
Fair Value Assets Measured On Recurring Basis NYMEX Natural Gas Contracts Derivative Assets			0
NYMEX/ICE natural gas contracts | Quoted Prices in Active Markets (Level 1) | Laclede Gas
ASSETS
Derivative asset before netting adjustment		1.3
LIABILITIES
Derivative liability before netting adjustment	13.5	16.4	14.1
Fair Value Assets Measured On Recurring Basis NYMEX Natural Gas Contracts Derivative Assets			0.6
NYMEX/ICE natural gas contracts | Significant Observable Inputs (Level 2) | Laclede Gas
ASSETS
Derivative asset before netting adjustment		0
LIABILITIES
Derivative liability before netting adjustment	0	0	0
Fair Value Assets Measured On Recurring Basis NYMEX Natural Gas Contracts Derivative Assets			0
NYMEX/ICE natural gas contracts | Significant Unobservable Inputs (Level 3) | Laclede Gas
ASSETS
Derivative asset before netting adjustment		0
LIABILITIES
Derivative liability before netting adjustment	0	0	0
Fair Value Assets Measured On Recurring Basis NYMEX Natural Gas Contracts Derivative Assets			0
OTCBB natural gas contracts | Laclede Gas
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	0	0	0
Derivative liability	6	5.9	14.5
OTCBB natural gas contracts | Quoted Prices in Active Markets (Level 1) | Laclede Gas
LIABILITIES
Derivative liability before netting adjustment	0	0	0
OTCBB natural gas contracts | Significant Observable Inputs (Level 2) | Laclede Gas
LIABILITIES
Derivative liability before netting adjustment	6	5.9	14.5
OTCBB natural gas contracts | Significant Unobservable Inputs (Level 3) | Laclede Gas
LIABILITIES
Derivative liability before netting adjustment	0	0	0
NYMEX gasoline and heating oil contracts | Laclede Gas
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables		(0.3)
Derivative liability		0
NYMEX gasoline and heating oil contracts | Quoted Prices in Active Markets (Level 1) | Laclede Gas
LIABILITIES
Derivative liability before netting adjustment		0.3
NYMEX gasoline and heating oil contracts | Significant Observable Inputs (Level 2) | Laclede Gas
LIABILITIES
Derivative liability before netting adjustment		0
NYMEX gasoline and heating oil contracts | Significant Unobservable Inputs (Level 3) | Laclede Gas
LIABILITIES
Derivative liability before netting adjustment		0
Interest rate swaps
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	0
Derivative liability	1.8
Interest rate swaps | Quoted Prices in Active Markets (Level 1)
LIABILITIES
Derivative liability before netting adjustment	0
Interest rate swaps | Significant Observable Inputs (Level 2)
LIABILITIES
Derivative liability before netting adjustment	1.8
Interest rate swaps | Significant Observable Inputs (Level 2) | Alagasco
LIABILITIES
Derivative liability before netting adjustment	2.9
Interest rate swaps | Significant Unobservable Inputs (Level 3)
LIABILITIES
Derivative liability before netting adjustment	0
Gas Utility
ASSETS
Effects of Netting and Cash Margin Receivables /Payables	0	(1.3)	(0.6)
Derivative asset	20.3	19.5	20.3
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	(13.7)	(16.7)	(15.1)
Derivative liability	6	5.9	17.4
Gas Utility | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before netting adjustment	16.3	16.8	17
LIABILITIES
Derivative liability before netting adjustment	13.7	16.7	15.1
Gas Utility | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before netting adjustment	4	4	3.9
LIABILITIES
Derivative liability before netting adjustment	6	5.9	17.4
Gas Utility | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before netting adjustment	0	0	0
LIABILITIES
Derivative liability before netting adjustment	0	0	0
Gas Utility | U. S. stock/bond mutual funds
ASSETS
Effects of Netting and Cash Margin Receivables /Payables	0	0	0
Derivative asset	20.2	19.5	20.3
Gas Utility | U. S. stock/bond mutual funds | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before netting adjustment	16.2	15.5	16.4
Gas Utility | U. S. stock/bond mutual funds | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before netting adjustment	4	4	3.9
Gas Utility | U. S. stock/bond mutual funds | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before netting adjustment	0	0	0
Gas Utility | Gasoline and heating oil contracts
ASSETS
Effects of Netting and Cash Margin Receivables /Payables	0
Derivative asset	0.1
Gas Utility | Gasoline and heating oil contracts | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before netting adjustment	0.1
Gas Utility | Gasoline and heating oil contracts | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before netting adjustment	0
Gas Utility | Gasoline and heating oil contracts | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before netting adjustment	0
Gas Utility | NYMEX/ICE natural gas contracts
ASSETS
Effects of Netting and Cash Margin Receivables /Payables		(1.3)	(0.6)
Derivative asset		0	0
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	(13.5)	(16.4)	(14.1)
Derivative liability	0	0	0
Gas Utility | NYMEX/ICE natural gas contracts | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before netting adjustment		1.3	0.6
LIABILITIES
Derivative liability before netting adjustment	13.5	16.4	14.1
Gas Utility | NYMEX/ICE natural gas contracts | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before netting adjustment		0	0
LIABILITIES
Derivative liability before netting adjustment	0	0	0
Gas Utility | NYMEX/ICE natural gas contracts | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before netting adjustment		0	0
LIABILITIES
Derivative liability before netting adjustment	0	0	0
Gas Utility | OTCBB natural gas contracts
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	0	0	0
Derivative liability	6	5.9	14.5
Gas Utility | OTCBB natural gas contracts | Quoted Prices in Active Markets (Level 1)
LIABILITIES
Derivative liability before netting adjustment	0	0	0
Gas Utility | OTCBB natural gas contracts | Significant Observable Inputs (Level 2)
LIABILITIES
Derivative liability before netting adjustment	6	5.9	14.5
Gas Utility | OTCBB natural gas contracts | Significant Unobservable Inputs (Level 3)
LIABILITIES
Derivative liability before netting adjustment	0	0	0
Gas Utility | NYMEX gasoline and heating oil contracts
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	(0.2)	(0.3)	(1)
Derivative liability	0	0	0
Gas Utility | NYMEX gasoline and heating oil contracts | Quoted Prices in Active Markets (Level 1)
LIABILITIES
Derivative liability before netting adjustment	0.2	0.3	1
Gas Utility | NYMEX gasoline and heating oil contracts | Significant Observable Inputs (Level 2)
LIABILITIES
Derivative liability before netting adjustment	0	0	0
Gas Utility | NYMEX gasoline and heating oil contracts | Significant Unobservable Inputs (Level 3)
LIABILITIES
Derivative liability before netting adjustment	0	0	0
Gas Utility | Interest rate swaps
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables			0
Derivative liability			2.9
Gas Utility | Interest rate swaps | Quoted Prices in Active Markets (Level 1)
LIABILITIES
Derivative liability before netting adjustment			0
Gas Utility | Interest rate swaps | Significant Observable Inputs (Level 2)
LIABILITIES
Derivative liability before netting adjustment			2.9
Gas Utility | Interest rate swaps | Significant Unobservable Inputs (Level 3)
LIABILITIES
Derivative liability before netting adjustment			0
Gas Marketing
ASSETS
Effects of Netting and Cash Margin Receivables /Payables		(8.4)
Derivative asset		24.7
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables		(22.3)	(21)
Derivative liability		7.6	17.7
Gas Marketing | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before netting adjustment		23.1
LIABILITIES
Derivative liability before netting adjustment		17.9	17
Gas Marketing | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before netting adjustment		9.8
LIABILITIES
Derivative liability before netting adjustment		12	21.7
Gas Marketing | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before netting adjustment		0.2
LIABILITIES
Derivative liability before netting adjustment		0	0
Gas Marketing | U. S. stock/bond mutual funds
ASSETS
Effects of Netting and Cash Margin Receivables /Payables	(5.9)		(5.4)
Derivative asset	31.1		23.8
Gas Marketing | U. S. stock/bond mutual funds | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before netting adjustment	18.3		20.4
Gas Marketing | U. S. stock/bond mutual funds | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before netting adjustment	18.5		8.3
Gas Marketing | U. S. stock/bond mutual funds | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before netting adjustment	0.2		0.5
Gas Marketing | NYMEX/ICE natural gas contracts
ASSETS
Effects of Netting and Cash Margin Receivables /Payables	(5.1)	(6.6)	(4.3)
Derivative asset	3.7	4	0.8
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	(5.5)	(5.1)	(5.4)
Derivative liability	0	0	0
Gas Marketing | NYMEX/ICE natural gas contracts | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before netting adjustment	2	6.3	3.4
LIABILITIES
Derivative liability before netting adjustment	2.1	1.2	1.9
Gas Marketing | NYMEX/ICE natural gas contracts | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before netting adjustment	6.8	4.3	1.7
LIABILITIES
Derivative liability before netting adjustment	3.4	3.9	3.5
Gas Marketing | NYMEX/ICE natural gas contracts | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before netting adjustment	0	0	0
LIABILITIES
Derivative liability before netting adjustment	0	0	0
Gas Marketing | Natural gas commodity contracts
ASSETS
Effects of Netting and Cash Margin Receivables /Payables	(0.8)	(0.5)	(0.5)
Derivative asset	7.1	1.2	2.7
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	(0.8)	(0.5)	(0.5)
Derivative liability	2.9	1.7	0.3
Gas Marketing | Natural gas commodity contracts | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before netting adjustment	0	0	0
LIABILITIES
Derivative liability before netting adjustment	0	0	0
Gas Marketing | Natural gas commodity contracts | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before netting adjustment	7.7	1.5	2.7
LIABILITIES
Derivative liability before netting adjustment	3.7	2.2	0.8
Gas Marketing | Natural gas commodity contracts | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before netting adjustment	0.2	0.2	0.5
LIABILITIES
Derivative liability before netting adjustment	$ 0	$ 0	$ 0

CONCENTRATIONS OF CREDIT RISK (

CONCENTRATIONS OF CREDIT RISK (Details) $ in Millions	6 Months Ended
	Mar. 31, 2016USD ($)subsegmentcounterparty
Concentration Risk [Line Items]
Number of groups with potential to affect overall exposure | subsegment	3
Number of large counterparties that are either investment-grate rated or owned by investment-grade rated companies | counterparty	4
Number of large counterparties for which credit risk is disclosed | counterparty	5
Energy Producers And Their Affiliates
Concentration Risk [Line Items]
Accounts receivable	$ 9
Net receivable amount	5.9
Utility Companies And Their Affiliates
Concentration Risk [Line Items]
Accounts receivable	15.1
Net receivable amount	13.3
Largest Counterparties
Concentration Risk [Line Items]
Accounts receivable	13.8
Net receivable amount	$ 10.6

PENSION PLANS AND OTHER POSTR36

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS - Narrative (Details) - USD ($)	3 Months Ended			6 Months Ended
	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Extent of lump-sum payments recognized, percentage				100.00%
Medical insurance available until age is reached after early retirement				65 years
Amortization period for transition obligation excluded from postretirement benefit cost (in years)				20 years
Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Gain on lump-sum settlements	$ 2,200,000		$ 0	$ 2,200,000	$ 0
Special termination benefits	0	$ 1,600,000	0	1,600,000	0
Pension Plans | Laclede Gas
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Contributions made by employer				11,000,000
Anticipated contributions to pension plans for qualified trust				15,000,000
Pension Plans | Alagasco
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Lump-sum payments recognized as settlements	11,800,000
Gain on lump-sum settlements	2,200,000		0	2,200,000	0
Contributions made by employer				0
Anticipated contributions to pension plans for qualified trust				0
Nonqualified Pension Plans | Laclede Gas
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Contributions made by employer				300,000
Anticipated contributions to pension plans for qualified trust				200,000
Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Anticipated contributions to pension plans for qualified trust				7,100,000
Special termination benefits	$ 0	$ 2,600,000	$ 0	2,600,000	$ 0
Anticipated payment directly to participants in postretirement plan				300,000
Postretirement Plans | Laclede Gas
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Contributions made by employer				$ 7,200,000

PENSION PLANS AND OTHER POSTR37

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS - Net Periodic Cost (Details) - USD ($) $ in Millions	3 Months Ended			6 Months Ended
	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost – benefits earned during the period	$ 3.8		$ 4.3	$ 7.7	$ 8.6
Interest cost on projected benefit obligation	7		7.4	14.1	14.9
Expected return on plan assets	(8.8)		(9.3)	(17.7)	(18.7)
Amortization of prior service cost (credit)	0.1		0.1	0.2	0.2
Amortization of actuarial gain (loss)	2		2	4	3.9
Gain on lump-sum settlements	(2.2)		0	(2.2)	0
Special termination benefits	0	$ 1.6	0	1.6	0
Subtotal	1.9		4.5	7.7	8.9
Regulatory adjustment	6.1		4.8	11.1	9.7
Net pension cost (income)	8		9.3	18.8	18.6
Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost – benefits earned during the period	2.7		3.2	5.5	6.4
Interest cost on projected benefit obligation	2.5		2.8	5	5.6
Expected return on plan assets	(3.4)		(3.3)	(6.8)	(6.6)
Amortization of prior service cost (credit)	0		0.2	0.1	0.4
Amortization of actuarial gain (loss)	0.9		1.2	1.8	2.5
Special termination benefits	0	$ 2.6	0	2.6	0
Subtotal	2.7		4.1	8.2	8.3
Regulatory adjustment	(1.7)		(2.7)	(5.9)	(5.4)
Net pension cost (income)	1		1.4	2.3	2.9
Laclede Gas | Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost – benefits earned during the period	2.5		2.9	5	5.7
Interest cost on projected benefit obligation	5.4		5.9	10.8	11.8
Expected return on plan assets	(6.7)		(7.3)	(13.4)	(14.6)
Amortization of prior service cost (credit)	0.1		0.1	0.2	0.2
Amortization of actuarial gain (loss)	2		2	4	3.9
Special termination benefits	0		0	1.6	0
Subtotal	3.3		3.6	8.2	7
Regulatory adjustment	2.3		3.4	5.8	6.8
Net pension cost (income)	5.6		7	14	13.8
Laclede Gas | Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost – benefits earned during the period	2.6		3.1	5.3	6.2
Interest cost on projected benefit obligation	2		2.2	4	4.3
Expected return on plan assets	(2.2)		(2.1)	(4.3)	(4.1)
Amortization of prior service cost (credit)	0		0.2	0.1	0.4
Amortization of actuarial gain (loss)	0.9		1.2	1.9	2.5
Special termination benefits	0		0	2.6	0
Subtotal	3.3		4.6	9.6	9.3
Regulatory adjustment	(1.2)		(2.3)	(5)	(4.6)
Net pension cost (income)	2.1		2.3	4.6	4.7
Alagasco | Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost – benefits earned during the period	1.3		1.4	2.7	2.9
Interest cost on projected benefit obligation	1.6		1.5	3.3	3.1
Expected return on plan assets	(2.1)		(2)	(4.3)	(4.1)
Gain on lump-sum settlements	(2.2)		0	(2.2)	0
Subtotal	(1.4)		0.9	(0.5)	1.9
Regulatory adjustment	3.8		1.4	5.3	2.9
Net pension cost (income)	2.4		2.3	4.8	4.8
Alagasco | Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost – benefits earned during the period	0.1		0.1	0.2	0.2
Interest cost on projected benefit obligation	0.5		0.6	1	1.3
Expected return on plan assets	(1.2)		(1.2)	(2.5)	(2.5)
Amortization of prior service cost (credit)	0		0	0	0
Amortization of actuarial gain (loss)	0		0	(0.1)	0
Subtotal	(0.6)		(0.5)	(1.4)	(1)
Regulatory adjustment	(0.5)		(0.4)	(0.9)	(0.8)
Net pension cost (income)	$ (1.1)		$ (0.9)	$ (2.3)	$ (1.8)

INFORMATION BY OPERATING SEGM38

INFORMATION BY OPERATING SEGMENT - Schedule of Operating Segment Information (Details) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2016USD ($)	Mar. 31, 2015USD ($)	Mar. 31, 2016USD ($)reporting_unitoperating_segment	Mar. 31, 2015USD ($)	Sep. 30, 2015USD ($)
Segment Reporting [Abstract]
Number of operating segments | reporting_unit			2
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	$ 609.3	$ 877.4	$ 1,008.7	$ 1,497
Total Operating Revenues	609.3	877.4	1,008.7	1,497
Gas Utility
Natural and propane gas	261.1	482.8	409.6	787.1
Other operation and maintenance expenses	94.3	103.8	185.9	200.9
Depreciation and amortization	33.8	32.2	67.3	64.2
Taxes, other than income taxes	43.9	55.7	72.1	93.7
Total Gas Utility Operating Expenses	433.1	674.5	734.9	1,145.9
Gas Marketing and Other	8.5	45.2	19.1	106.1
Total Operating Expenses	441.6	719.7	754	1,252
Operating Income	167.7	157.7	254.7	245
Net Economic Earnings (Loss)	103.5	97.6	148.6	143.3
ASSETS
Total Assets	5,319.8	5,180.7	5,319.8	5,180.7	$ 5,290.2
Intersegment revenues
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	0	0	0	0
Eliminations
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	0	0	0	0
Total Operating Revenues	(12.3)	(16.6)	(26)	(42.5)
Gas Utility
Natural and propane gas	(11.9)	(16.3)	(25.3)	(41.8)
Other operation and maintenance expenses	(0.3)	(0.2)	(0.6)	(0.5)
Depreciation and amortization	0	0	0	0
Taxes, other than income taxes	0	0	0	0
Total Gas Utility Operating Expenses	(12.2)	(16.5)	(25.9)	(42.3)
Gas Marketing and Other	(0.1)	(0.1)	(0.1)	(0.2)
Total Operating Expenses	(12.3)	(16.6)	(26)	(42.5)
Operating Income	0	0	0	0
Net Economic Earnings (Loss)	0	0	0	0
ASSETS
Total Assets	(1,045.7)	(1,157.4)	(1,045.7)	(1,157.4)	(1,116.8)
Eliminations | Intersegment revenues
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	(12.3)	(16.6)	$ (26)	(42.5)
Gas Utility
ASSETS
Number of Operating Segments | operating_segment			3
Gas Utility | Operating Segments
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	611.5	847	$ 1,010.3	1,428.4
Total Operating Revenues	612.7	849	1,012.2	1,431.4
Gas Utility
Natural and propane gas	273	499.1	434.9	828.9
Other operation and maintenance expenses	94.6	104	186.5	201.4
Depreciation and amortization	33.8	32.2	67.3	64.2
Taxes, other than income taxes	43.9	55.7	72.1	93.7
Total Gas Utility Operating Expenses	445.3	691	760.8	1,188.2
Gas Marketing and Other	0	0	0	0
Total Operating Expenses	445.3	691	760.8	1,188.2
Operating Income	167.4	158	251.4	243.2
Net Economic Earnings (Loss)	102.5	96.5	152.5	146.3
ASSETS
Total Assets	4,687.1	4,615.6	4,687.1	4,615.6	4,686.2
Gas Utility | Operating Segments | Intersegment revenues
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	1.2	2	1.9	3
Gas Marketing | Operating Segments
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	(2.6)	30	(2.4)	67.8
Total Operating Revenues	8	44.1	20.8	106.3
Gas Utility
Natural and propane gas	0	0	0	0
Other operation and maintenance expenses	0	0	0	0
Depreciation and amortization	0	0	0	0
Taxes, other than income taxes	0	0	0	0
Total Gas Utility Operating Expenses	0	0	0	0
Gas Marketing and Other	5.5	43.5	14.5	102.1
Total Operating Expenses	5.5	43.5	14.5	102.1
Operating Income	2.5	0.6	6.3	4.2
Net Economic Earnings (Loss)	3	2.1	2.7	2.5
ASSETS
Total Assets	156.5	131.7	156.5	131.7	160.6
Gas Marketing | Operating Segments | Intersegment revenues
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	10.6	14.1	23.2	38.5
Other | Operating Segments
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	0.4	0.4	0.8	0.8
Total Operating Revenues	0.9	0.9	1.7	1.8
Gas Utility
Natural and propane gas	0	0	0	0
Other operation and maintenance expenses	0	0	0	0
Depreciation and amortization	0	0	0	0
Taxes, other than income taxes	0	0	0	0
Total Gas Utility Operating Expenses	0	0	0	0
Gas Marketing and Other	3.1	1.8	4.7	4.2
Total Operating Expenses	3.1	1.8	4.7	4.2
Operating Income	(2.2)	(0.9)	(3)	(2.4)
Net Economic Earnings (Loss)	(2)	(1)	(6.6)	(5.5)
ASSETS
Total Assets	1,521.9	1,590.8	1,521.9	1,590.8	$ 1,560.2
Other | Operating Segments | Intersegment revenues
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	$ 0.5	$ 0.5	$ 0.9	$ 1

INFORMATION BY OPERATING SEGM39

INFORMATION BY OPERATING SEGMENT - Reconciliation of Consolidated Net Income to Consolidated Net Economic Earnings (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Segment Reporting [Abstract]
Net Income	$ 100.8	$ 94.4	$ 147.7	$ 141.5
Unrealized loss (gain) on energy-related derivative contracts	1.8	2.6	(1.2)	(0.4)
Lower of cost or market inventory adjustments	0.2	(1)	0.5	0.2
Realized loss (gain) on economic hedges prior to sale of the physical commodity	(0.4)	0.1	(0.4)	0.1
Acquisition, divestiture and restructuring activities	1.1	1.5	2	1.9
Net Economic Earnings (Non-GAAP)	$ 103.5	$ 97.6	$ 148.6	$ 143.3

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Commitments (Details) $ in Millions	6 Months Ended
	Mar. 31, 2016USD ($)
Long-term Purchase Commitment [Line Items]
Minimum total payments required for natural gas contracts	$ 1,314.6
Laclede Gas
Long-term Purchase Commitment [Line Items]
Minimum total payments required for natural gas contracts	514.3
Alagasco
Long-term Purchase Commitment [Line Items]
Minimum total payments required for natural gas contracts	$ 367.3

COMMITMENTS AND CONTINGENCIES41

COMMITMENTS AND CONTINGENCIES - Contingencies (Details)	Dec. 17, 2013fatality	Mar. 31, 2016site	Sep. 30, 2013site
Laclede Gas
Loss Contingencies [Line Items]
Number of former manufactured gas plant (MGP) sites in Missouri		3
Number of former manufactured gas plant (MGP) sites in Shrewsbury, Missouri		1
Number of former manufactured gas plant (MGP) sites in the City of St. Louis		2
Alagasco
Loss Contingencies [Line Items]
Number of former manufactured gas plant (MGP)		9
Number of former manufactured gas distribution		5
Number of incident fatalities | fatality	1
Previous Ownership | Laclede Gas
Loss Contingencies [Line Items]
Number of former manufactured gas plant (MGP)			19
Previous Ownership | Missouri Gas Energy (MGE)
Loss Contingencies [Line Items]
Number of former manufactured gas plant (MGP)		7
Current Ownership | Alagasco
Loss Contingencies [Line Items]
Number of former manufactured gas plant (MGP)		4
Number of former manufactured gas distribution		1

SUBSEQUENT EVENT (Details)

SUBSEQUENT EVENT (Details) - Subsequent Event - EnergySouth customer in Thousands, $ in Millions	Apr. 26, 2016USD ($)customer
Subsequent Event [Line Items]
Ownership percent	100.00%
Purchase price	$ 344
Debt assumed	67
Cash consideration	$ 323
Alabama
Subsequent Event [Line Items]
Number of gas utility customers | customer	85
Mississippi
Subsequent Event [Line Items]
Number of gas utility customers | customer	19