Spire Alabama 10-Q 1 Feb 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Dec. 31, 2016	Jan. 30, 2017
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		45,738,897
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 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	2,017
Document Fiscal Period Focus	Q1
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 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	2,017
Document Fiscal Period Focus	Q1
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 31, 2016

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Operating Revenues:
Gas Utility	$ 472.3	$ 398.8
Gas Marketing and other	22.8	0.6
Total Operating Revenues	495.1	399.4
Gas Utility
Natural and propane gas	193.8	148.5
Other operation and maintenance expenses	99.4	91.6
Depreciation and amortization	37.7	33.5
Taxes, other than income taxes	33.4	28.2
Total Gas Utility Operating Expenses	364.3	301.8
Gas Marketing and other	41.7	10.6
Total Operating Expenses	406	312.4
Operating Income	89.1	87
Other Income	0.5	1.4
Interest Charges:
Interest on long-term debt	19.1	16.9
Other interest charges	3	2.1
Total Interest Charges	22.1	19
Income Before Income Taxes	67.5	69.4
Income Tax Expense	22.3	22.5
Net Income	$ 45.2	$ 46.9
Weighted Average Number of Common Shares Outstanding:
Basic (in shares)	45.5	43.2
Diluted (in shares)	45.7	43.4
Basic Earnings Per Share of Common Stock (in dollars per share)	$ 0.99	$ 1.08
Diluted Earnings Per Share of Common Stock (in dollars per share)	0.99	1.08
Dividends Declared Per Share of Common Stock (in dollars per share)	$ 0.53	$ 0.49
Laclede Gas
Operating Revenues:
Gas Utility	$ 363.6	$ 317.2
Total Operating Revenues	363.6	317.2
Gas Utility
Natural and propane gas	191.3	149.8
Other operation and maintenance expenses	60.5	58.8
Depreciation and amortization	22.7	21.8
Taxes, other than income taxes	24.6	21.7
Total Operating Expenses	299.1	252.1
Operating Income	64.5	65.1
Other Income	0.1	0.8
Interest Charges:
Interest on long-term debt	8.3	8.4
Other interest charges	1.4	0.9
Total Interest Charges	9.7	9.3
Income Before Income Taxes	54.9	56.6
Income Tax Expense	16.9	17.2
Net Income	38	39.4
Alagasco
Operating Revenues:
Gas Utility	86.7	82.3
Total Operating Revenues	86.7	82.3
Gas Utility
Natural and propane gas	16.8	12.1
Other operation and maintenance expenses	31.2	33.1
Depreciation and amortization	12.3	11.7
Taxes, other than income taxes	6.6	6.5
Total Operating Expenses	66.9	63.4
Operating Income	19.8	18.9
Other Income	0.4	0.5
Interest Charges:
Interest on long-term debt	2.8	3
Other interest charges	0.8	0.5
Total Interest Charges	3.6	3.5
Income Before Income Taxes	16.6	15.9
Income Tax Expense	6.3	6
Net Income	$ 10.3	$ 9.9

CONDENSED CONSOLIDATED STATEME3

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Net Income	$ 45.2	$ 46.9
Cash flow hedging derivative instruments:
Net hedging gains (losses) arising during the period	11.5	(0.7)
Reclassification adjustment for losses included in net income	0.2	1.2
Net unrealized gains on cash flow hedging derivative instruments	11.7	0.5
Net gains on defined benefit pension and other postretirement plans	0.1	0.1
Net unrealized losses on available for sale securities	(0.1)	(0.1)
Other Comprehensive Income, Before Tax	11.7	0.5
Income Tax Expense Related to Items of Other Comprehensive Income	4.3	0.2
Other Comprehensive Income, Net of Tax	7.4	0.3
Comprehensive Income	52.6	47.2
Laclede Gas
Net Income	38	39.4
Cash flow hedging derivative instruments:
Net hedging gains (losses) arising during the period	0.3	(0.1)
Reclassification adjustment for losses included in net income	0	0.3
Net unrealized gains on cash flow hedging derivative instruments	0.3	0.2
Net gains on defined benefit pension and other postretirement plans	(0.1)	0.1
Net unrealized losses on available for sale securities	0.1	(0.1)
Other Comprehensive Income, Before Tax	0.3	0.2
Income Tax Expense Related to Items of Other Comprehensive Income	0.1	0.1
Other Comprehensive Income, Net of Tax	0.2	0.1
Comprehensive Income	$ 38.2	$ 39.5

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Millions	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
ASSETS
Utility Plant	$ 4,893.2	$ 4,793.6	$ 4,220.6
Less: Accumulated depreciation and amortization	1,561.4	1,506.4	1,267.3
Net Utility Plant	3,331.8	3,287.2	2,953.3
Non-utility Property (net of accumulated depreciation and amortization of $8.2, $8.1 and $7.7 at December 31, 2016, September 30, 2016, and December 31, 2015, respectively)	19.7	13.7	13.9
Goodwill	1,161.4	1,164.9	946
Other Property and Investments	61.9	62.1	60.8
Total Other Property and Investments	1,243	1,240.7	1,020.7
Current Assets:
Cash and cash equivalents	10.6	5.2	4.6
Accounts receivable:
Utility	310.4	127.8	224.7
Other	133.4	113.4	85.5
Allowance for doubtful accounts	(21.1)	(20.5)	(12.7)
Delayed customer billings	5.3	1.6	8.7
Inventories:
Natural gas	161.9	174	176.6
Propane gas	12	12	12
Materials and supplies	16.6	16.3	14.9
Natural gas receivable	8.4	9.7	20.1
Derivative instrument assets	18.7	11.4	4.3
Unamortized purchased gas adjustments	52.2	49.7	44.6
Other regulatory assets	82.3	44.2	31.7
Prepayments and other	24.9	24.8	21
Total Current Assets	815.6	569.6	636
Deferred Charges:
Regulatory assets	786.4	838	727
Other	133.3	128.9	61.8
Total Deferred Charges	919.7	966.9	788.8
Total Assets	6,310.1	6,064.4	5,398.8
Capitalization:
Common stock	45.7	45.6	43.4
Paid-in capital	1,175.7	1,175.9	1,038.7
Retained earnings	572.1	550.9	519.9
Accumulated other comprehensive income (loss)	3.2	(4.2)	(1.7)
Total Common Stock Equity	1,796.7	1,768.2	1,600.3
Long-term debt (less current portion)	1,821.3	1,820.7	1,838.9
Total Capitalization	3,618	3,588.9	3,439.2
Current Liabilities:
Current portion of long-term debt	250	250	0
Notes payable	506.4	398.7	377.1
Accounts payable	273.8	210.9	159.5
Advance customer billings	60.2	70.2	59.3
Wages and compensation accrued	29.6	39.8	25.4
Dividends payable	24.8	23.5	22.3
Customer deposits	35.7	34.9	33
Interest accrued	22.3	14.8	19.5
Taxes accrued	39.7	55.2	32.9
Deferred income taxes	0	0	7.4
Unamortized purchased gas adjustments	1.4	1.7	14.3
Other regulatory liabilities	42.8	28.9	41.5
Other	55.5	32.7	55.3
Total Current Liabilities	1,342.2	1,161.3	847.5
Deferred Credits and Other Liabilities:
Deferred income taxes	636.5	607.3	495.3
Pension and postretirement benefit costs	296.3	303.7	250.7
Asset retirement obligations	208.7	206.4	161
Regulatory liabilities	132.1	130.7	129.1
Other	76.3	66.1	76
Total Deferred Credits and Other Liabilities	1,349.9	1,314.2	1,112.1
Commitments and Contingencies
Total Capitalization and Liabilities	6,310.1	6,064.4	5,398.8
Laclede Gas
ASSETS
Utility Plant	2,794.7	2,718.5	2,580.6
Less: Accumulated depreciation and amortization	646.4	604.5	573.1
Net Utility Plant	2,148.3	2,114	2,007.5
Goodwill	210.2	210.2	210.2
Other Property and Investments	57.1	57.3	56
Total Other Property and Investments	267.3	267.5	266.2
Current Assets:
Cash and cash equivalents	4	2.1	1.3
Accounts receivable:
Utility	221	87.9	167.3
Other	12.2	11.4	24.6
Allowance for doubtful accounts	(17.1)	(16.1)	(8.7)
Receivables from associated companies	5.3	2.2	4.6
Delayed customer billings	5.3	1.6	8.7
Inventories:
Natural gas	118.2	127.3	125.5
Propane gas	12	12	12
Materials and supplies	9.3	9.2	9.3
Derivative instrument assets	2.2	4.9	0
Unamortized purchased gas adjustments	33.8	43.1	44.6
Other regulatory assets	59.7	23.9	20.9
Prepayments and other	15.5	14.5	12.8
Total Current Assets	481.4	324	422.9
Deferred Charges:
Regulatory assets	543.4	589.8	563.9
Other	2.4	1.1	6.4
Total Deferred Charges	545.8	590.9	570.3
Total Assets	3,442.8	3,296.4	3,266.9
Capitalization:
Paid-in capital and common stock	753.1	752	749.5
Retained earnings	341.6	318.3	309.4
Accumulated other comprehensive income (loss)	(1.6)	(1.8)	(1.6)
Total Common Stock Equity	1,093.1	1,068.5	1,057.3
Long-term debt (less current portion)	804.3	804.1	803.6
Total Capitalization	1,897.4	1,872.6	1,860.9
Current Liabilities:
Notes payable	312.9	243.7	274.1
Accounts payable	104.3	67.6	64.6
Accounts payable – associated companies	9.4	5.4	4.5
Advance customer billings	38.8	49.1	36.8
Wages and compensation accrued	22.1	29.9	19.7
Dividends payable	14.7	14	21.2
Customer deposits	13.6	13.5	13
Interest accrued	9.5	7.7	9.4
Taxes accrued	16.4	29.1	10.2
Deferred income taxes	0	0	12.3
Other regulatory liabilities	2.7	1.3	1.1
Other	35.2	9.9	37.9
Total Current Liabilities	579.6	471.2	504.8
Deferred Credits and Other Liabilities:
Deferred income taxes	578.2	556.9	493.5
Pension and postretirement benefit costs	202.8	211.8	204.2
Asset retirement obligations	76.1	75.2	73.3
Regulatory liabilities	67.3	67.3	81.4
Other	41.4	41.4	48.8
Total Deferred Credits and Other Liabilities	965.8	952.6	901.2
Commitments and Contingencies
Total Capitalization and Liabilities	3,442.8	3,296.4	3,266.9
Alagasco
ASSETS
Utility Plant	1,750.2	1,729.6	1,640
Less: Accumulated depreciation and amortization	768	756.6	694.1
Net Utility Plant	982.2	973	945.9
Current Assets:
Cash and cash equivalents	0	0	0.1
Accounts receivable:
Utility	77.5	34	57.4
Other	6.1	7.2	5.9
Allowance for doubtful accounts	(2.4)	(3.3)	(4)
Inventories:
Natural gas	28.4	34.6	40
Materials and supplies	6.1	5.9	5.4
Unamortized purchased gas adjustments	17.1	5.6	0
Other regulatory assets	14.4	14.9	10.8
Deferred income taxes	0	0	5.7
Prepayments and other	5.4	5.1	4.2
Total Current Assets	152.6	104	125.5
Deferred Charges:
Regulatory assets	229.5	230.7	162.5
Deferred income taxes	215.1	221.4	242.8
Other	61.8	60.8	55.7
Total Deferred Charges	506.4	512.9	461
Total Assets	1,641.2	1,589.9	1,532.4
Capitalization:
Paid-in capital and common stock	451.9	451.9	471.9
Retained earnings	419	415.4	396.1
Total Common Stock Equity	870.9	867.3	868
Long-term debt (less current portion)	247.7	247.6	247.6
Total Capitalization	1,118.6	1,114.9	1,115.6
Current Liabilities:
Notes payable	102.5	82	43
Accounts payable	48.7	34.3	34.9
Accounts payable – associated companies	1.9	0.4	1.7
Advance customer billings	21.4	21.1	22.5
Wages and compensation accrued	5.7	7.8	5.7
Customer deposits	18.8	18.2	20
Interest accrued	3.4	3.3	3.3
Taxes accrued	18.9	21.6	22.5
Unamortized purchased gas adjustments	0	0	14.3
Other regulatory liabilities	37.4	22.7	40.4
Other	5	6.3	5.1
Total Current Liabilities	263.7	217.7	213.4
Deferred Credits and Other Liabilities:
Pension and postretirement benefit costs	75.6	74.3	46.5
Asset retirement obligations	121.4	120.1	87.5
Regulatory liabilities	40.6	41.7	47.7
Other	21.3	21.2	21.7
Total Deferred Credits and Other Liabilities	258.9	257.3	203.4
Total Capitalization and Liabilities	$ 1,641.2	$ 1,589.9	$ 1,532.4

CONSOLIDATED BALANCE SHEETS (UN

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Assets
Non-utility property, accumulated depreciation and amortization	$ 8.2	$ 8.1	$ 7.7
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)	45,700,000	45,600,000	43,400,000
Common stock, outstanding (in shares)	45,700,000	45,600,000	43,400,000
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

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF COMMON SHAREHOLDER'S EQUITY (UNAUDITED) - USD ($) $ in Millions	Total	Common Stock Outstanding	Paid-in Capital	Retained Earnings	AOCI	Laclede Gas	Laclede GasCommon Stock Outstanding	Laclede GasPaid-in Capital	Laclede GasRetained Earnings	Laclede GasAOCI	Alagasco	AlagascoCommon Stock Outstanding	AlagascoPaid-in Capital	AlagascoRetained Earnings
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	46.9			46.9		39.4			39.4		9.9			9.9
Dividend reinvestment plan	0.3		0.3
Dividend reinvestment plan (in shares)		5,866
Stock-based compensation costs	1.7		1.7			1.2		1.2
Stock issued under stock-based compensation plans	0.3	$ 0.1	0.2
Stock issued under stock-based compensation plans (in shares)		106,306
Employee’s tax withholding for stock-based compensation	(1.6)		(1.6)
Employee's tax withholding for stock-based compensation (in shares)		(29,083)
Return of capital to Spire											(9)		(9)
Dividends declared	(21.2)			(21.2)		(21.2)			(21.2)		(7.5)			(7.5)
Other comprehensive income (loss), net of tax	0.3				0.3	0.1				0.1
Ending Balance at Dec. 31, 2015	1,600.3	$ 43.4	1,038.7	519.9	(1.7)	1,057.3	$ 0.1	749.4	309.4	(1.6)	868	$ 0	471.9	396.1
Ending Balance, (in shares) at Dec. 31, 2015		43,418,101					24,577					1,972,052
Beginning Balance at Sep. 30, 2016	1,768.2	$ 45.6	1,175.9	550.9	(4.2)	1,068.5	$ 0.1	751.9	318.3	(1.8)	867.3	$ 0	451.9	415.4
Beginning Balance, (in shares) at Sep. 30, 2016		45,650,642					24,577					1,972,052
Stockholders' Equity Rollforward
Net income	45.2			45.2		38			38		10.3			10.3
Dividend reinvestment plan	0.3		0.3
Dividend reinvestment plan (in shares)		5,610
Stock-based compensation costs	1.7		1.7			1.1		1.1
Stock issued under stock-based compensation plans	0	$ 0.1	(0.1)
Stock issued under stock-based compensation plans (in shares)		110,136
Employee’s tax withholding for stock-based compensation	(2.1)		(2.1)
Employee's tax withholding for stock-based compensation (in shares)		(33,615)
Dividends declared	(24)			(24)		(14.7)			(14.7)		(6.7)			(6.7)
Other comprehensive income (loss), net of tax	7.4				7.4	0.2				0.2
Ending Balance at Dec. 31, 2016	$ 1,796.7	$ 45.7	$ 1,175.7	$ 572.1	$ 3.2	$ 1,093.1	$ 0.1	$ 753	$ 341.6	$ (1.6)	$ 870.9	$ 0	$ 451.9	$ 419
Ending Balance, (in shares) at Dec. 31, 2016		45,732,773					24,577					1,972,052

CONDENSED CONSOLIDATED STATEME7

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Operating Activities:
Net Income	$ 45.2	$ 46.9
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization, and accretion	37.8	33.7
Deferred income taxes and investment tax credits	22.1	22.4
Changes in assets and liabilities:
Accounts receivable	(186.8)	(77.6)
Unamortized purchased gas adjustments	(2.8)	(45.7)
Deferred purchased gas costs	7.9	12.6
Accounts payable	85.5	18
Delayed/advance customer billings – net	(13.7)	8.9
Taxes accrued	(16.9)	(18.8)
Inventories	11.8	11.9
Other assets and liabilities	18.5	20.3
Other	1.7	0.9
Net cash provided by operating activities	10.3	33.5
Investing Activities:
Capital expenditures	(89.3)	(62.4)
Settlement for acquisition of EnergySouth	3.8	0
Other	(0.4)	(0.4)
Net cash used in investing activities	(85.9)	(62.8)
Financing Activities:
Issuance of long-term debt	0	80
Repayment of long-term debt	0	(80)
Issuance of short-term debt - net	107.7	39.1
Issuance of common stock	0.1	1.1
Dividends paid	(22.8)	(19.9)
Other	(4)	(0.2)
Net cash provided by financing activities	81	20.1
Net Increase (Decrease) in Cash and Cash Equivalents	5.4	(9.2)
Cash and Cash Equivalents at Beginning of Period	5.2	13.8
Cash and Cash Equivalents at End of Period	10.6	4.6
Supplemental disclosure of cash paid for:
Interest	(14.3)	(12.9)
Income taxes	(0.1)	(0.1)
Laclede Gas
Operating Activities:
Net Income	38	39.4
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization, and accretion	22.7	21.8
Deferred income taxes and investment tax credits	16.9	17.2
Changes in assets and liabilities:
Accounts receivable	(136)	(66.9)
Unamortized purchased gas adjustments	9.3	(31.8)
Deferred purchased gas costs	7.9	12.6
Accounts payable	50.3	8.6
Delayed/advance customer billings – net	(14)	5.6
Taxes accrued	(12.6)	(15.2)
Inventories	9	12.6
Other assets and liabilities	16.7	17.7
Other	0.5	0.3
Net cash provided by operating activities	8.7	21.9
Investing Activities:
Capital expenditures	(61.2)	(43.4)
Other	0.1	(0.1)
Net cash used in investing activities	(61.1)	(43.5)
Financing Activities:
Issuance of short-term debt - net	69.2	41.1
Dividends paid	(14)	(19.9)
Other	(0.9)	0
Net cash provided by financing activities	54.3	21.2
Net Increase (Decrease) in Cash and Cash Equivalents	1.9	(0.4)
Cash and Cash Equivalents at Beginning of Period	2.1	1.7
Cash and Cash Equivalents at End of Period	4	1.3
Supplemental disclosure of cash paid for:
Interest	(7.9)	(4.1)
Income taxes	0	0
Alagasco
Operating Activities:
Net Income	10.3	9.9
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization, and accretion	12.3	11.7
Deferred income taxes and investment tax credits	6.3	6
Changes in assets and liabilities:
Accounts receivable	(28.1)	(14.2)
Unamortized purchased gas adjustments	(11.5)	(13.9)
Accounts payable	17	13.1
Delayed/advance customer billings – net	0.3	3.3
Taxes accrued	(2.7)	(3.5)
Inventories	5.9	0.4
Other assets and liabilities	(1.1)	1.5
Other	0.3	0.6
Net cash provided by operating activities	9	14.9
Investing Activities:
Capital expenditures	(21.8)	(18.7)
Other	(0.6)	(0.3)
Net cash used in investing activities	(22.4)	(19)
Financing Activities:
Issuance of long-term debt	0	80
Repayment of long-term debt	0	(80)
Issuance of short-term debt - net	20.5	12
Return of capital to Spire	0	(9)
Dividends paid	(6.7)	(7.5)
Other	(0.4)	1.5
Net cash provided by financing activities	13.4	(3)
Net Increase (Decrease) in Cash and Cash Equivalents	0	(7.1)
Cash and Cash Equivalents at Beginning of Period	0	7.2
Cash and Cash Equivalents at End of Period	0	0.1
Supplemental disclosure of cash paid for:
Interest	(3.1)	(3.2)
Income taxes	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Dec. 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), as well as Laclede Gas Company (Laclede Gas or the Missouri Utilities) and Alabama Gas Corporation (Alagasco). Laclede Gas, which includes the operations of Missouri Gas Energy (MGE), and Alagasco are wholly owned subsidiaries of the Company. Laclede Gas, Alagasco and the subsidiaries of EnergySouth, Inc. (EnergySouth) are collectively referred to as the Utilities. The subsidiaries of EnergySouth are Mobile Gas Service Corporation (Mobile Gas) and Willmut Gas & Oil Company (Willmut Gas). 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 adjustments) necessary for the fair presentation of the results of operations for the periods presented. This Form 10-Q should be read in conjunction with the Notes to Financial Statements contained in Spire’s, Laclede Gas’, and Alagasco’s Annual Reports on Form 10-K for the fiscal year ended September 30, 2016 . 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 Laclede Gas and Alagasco and their affiliates, as well as intercompany balances on their balance sheets, have not been eliminated from their separate financial statements. Spire’s September 12, 2016 acquisition of EnergySouth are included in the results of operations since the acquisition and impact the comparability of financial statement periods presented for the Company. NATURE OF OPERATIONS – Spire Inc. (NYSE: SR), headquartered in St. Louis, Missouri, is a public utility holding company. The Company has two reportable segments: Gas Utility and Gas Marketing. The Gas Utility segment consists of the regulated natural gas distribution operations of the Company and is the core business segment of Spire in terms of revenue and earnings generation. The Gas Utility segment is comprised of the operations of: the Missouri Utilities, serving St. Louis and eastern Missouri, Kansas City and western Missouri (through MGE); Alagasco, serving central and northern Alabama; and the subsidiaries of EnergySouth, serving southern Alabama and south-central Mississippi. Spire’s primary non-utility business, Spire Marketing Inc. (Spire Marketing) was formerly known as Laclede Energy Resources, Inc., which changed its name on December 12, 2016. Spire Marketing is included in the Gas Marketing segment and provides non-regulated natural gas services. The activities of other subsidiaries are described in Note 9 , Information by Operating Segment, and are reported as Other. Laclede Gas and Alagasco each have a single reportable segment. The Company’s earnings are primarily derived from its Gas Utility segment. Due to the seasonal nature of the Utilities’ business, 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. GOODWILL – Goodwill is measured as the excess of the acquisition-date fair value of the consideration transferred over the amount of acquisition-date identifiable assets acquired net of assumed liabilities. The changes in the carrying amount of goodwill by reportable segment are shown below, reflecting the effect of a $3.8 cash payment to Spire related to the EnergySouth acquisition, offset by immaterial adjustments to assets acquired. Gas Utility Gas Marketing Other Total Balance as of September 30, 2016 $ 210.2 $ — $ 954.7 $ 1,164.9 Adjustments related to the acquisition of EnergySouth — — (3.5 ) (3.5 ) Balance as of December 31, 2016 $ 210.2 $ — $ 951.2 $ 1,161.4 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 December 31, 2016 , September 30, 2016 , and December 31, 2015 were $103.5 , $26.1 , and $74.6 , respectively. Alagasco records natural gas distribution revenues in accordance with the tariff established by the Alabama Public Service Commission (APSC). Unbilled revenues for Alagasco, which are not recorded as revenue until billed, at December 31, 2016 , September 30, 2016 , and December 31, 2015 were $22.0 , $5.9 , and $16.4 , respectively. The subsidiaries of EnergySouth record natural gas revenues in accordance with tariffs established by the APSC and the Mississippi Public Service Commission (MSPSC). Their unbilled revenues are accrued as described for Laclede Gas above. Spire’s other subsidiaries, including Spire Marketing, record revenues when earned, either when the product is delivered or when services are performed. In the course of its business, Spire Marketing enters into commitments associated with the purchase or sale of natural gas. Certain of their derivative natural gas contracts are designated as normal purchases or normal sales and, as such, are excluded from the scope of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 815, “Derivatives and Hedging.” Those contracts are accounted for as executory contracts and recorded on an accrual basis. Revenues and expenses from such contracts are recorded 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 Spire Marketing’s wholesale purchase and sale transactions are classified as trading activities for financial reporting purposes. Under GAAP, revenues and expenses associated with trading activities are presented on a net basis in Gas Marketing Operating Revenues 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 Company’s natural gas utility services are imposed on the Utilities and billed to their 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 December 31, 2016 2015 Spire $ 19.4 $ 17.9 Laclede Gas 14.1 13.9 Alagasco 4.2 4.0 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), MSPSC and APSC, the Purchased Gas Adjustment (PGA) clauses and Gas Supply Adjustment (GSA) riders allow the Utilities to pass through to customers the cost of purchased gas supplies. Regulatory assets and liabilities related to the PGA clauses and the GSA rider are both labeled Unamortized Purchased Gas Adjustments herein. See additional information about regulatory assets and liabilities 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 borrowings from Spire reflected in Alagasco’s Condensed Balance Sheets and Condensed Statements of Cash Flows and normal intercompany shared services transactions, there were no transactions between Alagasco and affiliates during the three months ended December 31, 2016 and December 31, 2015 . Laclede Gas’ transactions with affiliates included: Three Months Ended December 31, 2016 2015 Purchases of natural gas from Spire Marketing $ 20.5 $ 13.2 Sales of natural gas to Spire Marketing 3.6 0.7 Transportation services received from Laclede Pipeline Company 0.3 0.3 Insurance services received from Laclede Insurance Risk Services 1.1 0.2 UTILITY PLANT – Laclede Gas had accrued capital expenditures of $6.8 , $14.8 , and $4.6 as of December 31, 2016 , September 30, 2016 , and December 31, 2015 , respectively. Alagasco had accrued capital expenditures of $5.6 , $6.8 , and $3.1 as of December 31, 2016 , September 30, 2016 , and December 31, 2015 , respectively. Accrued capital expenditures are excluded from the capital expenditures shown in the statements of cash flows. FINANCING RECEIVABLES – Alagasco finances third-party contractor sales of merchandise including gas furnaces and appliances, and related financing receivables totaled approximately $11.8 , $11.8 , and $11.2 as of December 31, 2016 , September 30, 2016 , and December 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 financing 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 financing receivable is written off approximately 12 months after being assigned to the third-party collection agency. Alagasco’s financing receivables that were at least 90 days past due totaled $0.4 as of December 31, 2016 , September 30, 2016 , and December 31, 2015 . Alagasco recorded corresponding reserves for credit losses at each of those dates. Mobile Gas also finances customer purchases of gas heating and cooling systems, but related financing receivables are not material. RECLASSIFICATIONS – Certain prior period amounts have been reclassified to conform to the current period presentation. Net income and total equity were not affected by these reclassifications. NEW ACCOUNTING PRONOUNCEMENT – In April 2015, the FASB issued Accounting Standards Update (ASU) No. 2015-03, Interest – Imputation of Interest: Simplifying the Presentation of Debt Issuance Costs. Under prior GAAP, debt issuance costs were recorded as a deferred charge (asset), while debt discount and debt premium costs were recorded as a liability adjustment. This amendment requires that debt issuance costs related to a recognized debt liability 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 adopted this ASU as of December 31, 2016, and retrospectively adjusted the comparative balance sheets as of September 30, 2016 and December 31, 2015. The amounts reclassified from other deferred charges to reduce long-term debt are shown in the following table. The ASU does not address the presentation of debt issuance costs related to line-of-credit arrangements, and those continue to be reported as deferred charges. December 31, 2016 September 30, 2016 December 31, 2015 Spire $ 12.5 $ 13.0 $ 12.6 Laclede Gas 4.1 4.2 4.6 Alagasco 2.3 2.4 2.4

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	3 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
EARNINGS PER COMMON SHARE	EARNINGS PER COMMON SHARE Three Months Ended December 31, 2016 2015 Basic EPS: Net Income $ 45.2 $ 46.9 Less: Income allocated to participating securities 0.1 0.2 Net Income Available to Common Shareholders $ 45.1 $ 46.7 Weighted Average Shares Outstanding (in millions) 45.5 43.2 Basic Earnings Per Share of Common Stock $ 0.99 $ 1.08 Diluted EPS: Net Income $ 45.2 $ 46.9 Less: Income allocated to participating securities 0.1 0.2 Net Income Available to Common Shareholders $ 45.1 $ 46.7 Weighted Average Shares Outstanding (in millions) 45.5 43.2 Dilutive Effect of Restricted Stock, Restricted Stock Units, and Stock Options (in millions) 0.2 0.2 Weighted Average Diluted Shares (in millions) 45.7 43.4 Diluted Earnings Per Share of Common Stock $ 0.99 $ 1.08 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 Spire’s 2014 2.0% Series Equity Units issued in June 2014 were anti-dilutive for the three months ended December 31, 2016 and 2015; accordingly, they were excluded from the calculation of weighted average diluted shares for those periods.

REGULATORY MATTERS

REGULATORY MATTERS	3 Months Ended
	Dec. 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 December 31, 2016 , September 30, 2016 and December 31, 2015 . December 31, September 30, December 31, Spire 2016 2016 2015 Regulatory Assets: Current: Pension and postretirement benefit costs $ 63.2 $ 27.0 $ 26.7 Unamortized purchased gas adjustments 52.2 49.7 44.6 Other 19.1 17.2 5.0 Total Regulatory Assets (current) 134.5 93.9 76.3 Non-current: Future income taxes due from customers 155.5 151.3 138.7 Pension and postretirement benefit costs 439.2 487.9 441.3 Cost of removal 131.6 130.6 79.4 Purchased gas costs 4.7 12.6 11.5 Energy efficiency 26.0 25.5 23.0 Other 29.4 30.1 33.1 Total Regulatory Assets (non-current) 786.4 838.0 727.0 Total Regulatory Assets $ 920.9 $ 931.9 $ 803.3 Regulatory Liabilities: Current: Rate Stabilization and Equalization (RSE) adjustment $ 3.8 $ 7.5 $ 11.1 Unbilled service margin 22.0 5.9 16.4 Refundable negative salvage 9.0 9.3 10.5 Unamortized purchased gas adjustments 1.4 1.7 14.3 Other 8.0 6.2 3.5 Total Regulatory Liabilities (current) 44.2 30.6 55.8 Non-current: Postretirement liabilities 28.3 28.9 28.4 Refundable negative salvage 8.9 9.4 15.8 Accrued cost of removal 74.7 74.8 58.6 Other 20.2 17.6 26.3 Total Regulatory Liabilities (non-current) 132.1 130.7 129.1 Total Regulatory Liabilities $ 176.3 $ 161.3 $ 184.9 December 31, September 30, December 31, Laclede Gas 2016 2016 2015 Regulatory Assets: Current: Pension and postretirement benefit costs $ 56.3 $ 20.2 $ 20.2 Unamortized purchased gas adjustments 33.8 43.1 44.6 Other 3.4 3.7 0.7 Total Regulatory Assets (current) 93.5 67.0 65.5 Non-current: Future income taxes due from customers 155.5 151.3 138.7 Pension and postretirement benefit costs 333.3 375.7 362.2 Purchased gas costs 4.7 12.6 11.5 Energy efficiency 26.0 25.5 23.0 Other 23.9 24.7 28.5 Total Regulatory Assets (non-current) 543.4 589.8 563.9 Total Regulatory Assets $ 636.9 $ 656.8 $ 629.4 Regulatory Liabilities: Current: Other $ 2.7 $ 1.3 $ 1.1 Total Regulatory Liabilities (current) 2.7 1.3 1.1 Non-current: Accrued cost of removal 54.8 55.1 58.6 Other 12.5 12.2 22.8 Total Regulatory Liabilities (non-current) 67.3 67.3 81.4 Total Regulatory Liabilities $ 70.0 $ 68.6 $ 82.5 December 31, September 30, December 31, Alagasco 2016 2016 2015 Regulatory Assets: Current: Pension and postretirement benefit costs $ 6.8 $ 6.8 $ 6.5 Unamortized purchased gas adjustments 17.1 5.6 — Other 7.6 8.1 4.3 Total Regulatory Assets (current) 31.5 20.5 10.8 Non-current: Pension and postretirement benefit costs 96.8 98.9 79.1 Cost of removal 131.6 130.6 79.4 Other 1.1 1.2 4.0 Total Regulatory Assets (non-current) 229.5 230.7 162.5 Total Regulatory Assets $ 261.0 $ 251.2 $ 173.3 Regulatory Liabilities: Current: RSE adjustment $ 3.8 $ 5.0 $ 11.1 Unbilled service margin 22.0 5.9 16.4 Refundable negative salvage 9.0 9.3 10.5 Unamortized purchased gas adjustments — — 14.3 Other 2.6 2.5 2.4 Total Regulatory Liabilities (current) 37.4 22.7 54.7 Non-current: Postretirement liabilities 28.3 28.9 28.4 Refundable negative salvage 8.9 9.4 15.8 Other 3.4 3.4 3.5 Total Regulatory Liabilities (non-current) 40.6 41.7 47.7 Total Regulatory Liabilities $ 78.0 $ 64.4 $ 102.4 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 December 31, September 30, December 31, December 31, September 30, December 31, 2016 2016 2015 2016 2016 2015 Future income taxes due from customers $ 155.5 $ 151.3 $ 138.7 $ 155.5 $ 151.3 $ 138.7 Pension and postretirement benefit costs 231.4 240.6 217.7 231.4 240.6 217.7 Other 12.2 12.9 13.5 12.2 12.9 13.5 Total Regulatory Assets Not Earning a Return $ 399.1 $ 404.8 $ 369.9 $ 399.1 $ 404.8 $ 369.9 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. Alagasco does not have any regulatory assets that are not earning a return.

FINANCING ARRANGEMENTS

FINANCING ARRANGEMENTS	3 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
FINANCING ARRANGEMENTS	FINANCING ARRANGEMENTS On December 14, 2016, Spire, Laclede Gas, and Alagasco entered into a new syndicated revolving credit facility pursuant to a loan agreement with 11 banks, expiring December 14, 2021. The largest portion provided by a single bank under the line is 12.3% . The loan agreement replaces Spire’s and Laclede Gas’ existing loan agreements dated as of September 3, 2013 and amended September 3, 2014, which were set to expire on September 3, 2019, and Alagasco’s existing loan agreement dated September 2, 2014, which was set to expire September 2, 2019. All three agreements were terminated on December 14, 2016. The loan agreement has an aggregate credit commitment of $975.0 , including sublimits of $300.0 for Spire, $475.0 for Laclede Gas, and $200.0 for Alagasco. These sublimits may be reallocated from time to time among the three borrowers within the $975.0 aggregate commitment. Spire may use its line to provide for the funding needs of various subsidiaries. Spire, Laclede Gas, and Alagasco expect to use the loan agreement for general corporate purposes, including short-term borrowings and letters of credit. The agreement also contains financial covenants limiting each borrower’s consolidated total debt, including short-term debt, to no more than 70% of its total capitalization. As defined in the line of credit, on December 31, 2016 , total debt was 59% of total capitalization for the consolidated Company, 51% for Laclede Gas and 29% for Alagasco. On December 21, 2016, Spire established a commercial paper program (Program) pursuant to which Spire may issue short-term, unsecured commercial paper notes (Notes). Amounts available under the Program may be borrowed, repaid, and re-borrowed from time to time, with the aggregate face or principal amount of the Notes outstanding under the Program at any time not to exceed $975.0 . The Notes will have maturities of up to 365 days from date of issue. The net proceeds of the issuances of the Notes are expected to be used for general corporate purposes, including to provide working capital for both utility and non-utility subsidiaries. No Notes were outstanding under the Program as of December 31, 2016.

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	3 Months Ended
	Dec. 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 6 , 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 December 31, 2016 Cash and cash equivalents $ 10.6 $ 10.6 $ 10.6 $ — $ — Short-term debt 506.4 506.4 — 506.4 — Long-term debt, including current portion 2,071.3 2,258.1 — 2,258.1 — As of September 30, 2016 Cash and cash equivalents $ 5.2 $ 5.2 $ 5.2 $ — $ — Short-term debt 398.7 398.7 — 398.7 — Long-term debt, including current portion 2,070.7 2,257.1 — 2,257.1 — As of December 31, 2015 Cash and cash equivalents $ 4.6 $ 4.6 $ 4.6 $ — $ — Short-term debt 377.1 377.1 — 377.1 — Long-term debt 1,838.9 1,916.5 — 1,916.5 — 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 December 31, 2016 Cash and cash equivalents $ 4.0 $ 4.0 $ 4.0 $ — $ — Short-term debt 312.9 312.9 — 312.9 — Long-term debt 804.3 910.7 — 910.7 — As of September 30, 2016 Cash and cash equivalents $ 2.1 $ 2.1 $ 2.1 $ — $ — Short-term debt 243.7 243.7 — 243.7 — Long-term debt 804.1 900.4 — 900.4 — As of December 31, 2015 Cash and cash equivalents $ 1.3 $ 1.3 $ 1.3 $ — $ — Short-term debt 274.1 274.1 — 274.1 — Long-term debt 803.6 858.5 — 858.5 — 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 December 31, 2016 Cash and cash equivalents $ — $ — $ — $ — $ — Short-term debt 102.5 102.5 — 102.5 — Long-term debt 247.7 269.3 — 269.3 — As of September 30, 2016 Cash and cash equivalents $ — $ — $ — $ — $ — Short-term debt 82.0 82.0 — 82.0 — Long-term debt 247.6 275.5 — 275.5 — As of December 31, 2015 Cash and cash equivalents $ 0.1 $ 0.1 $ 0.1 $ — $ — Short-term debt 43.0 43.0 — 43.0 — Long-term debt 247.6 256.5 — 256.5 —

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Dec. 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 December 31, 2016 , September 30, 2016 and December 31, 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 December 31, 2016 ASSETS Gas Utility US stock/bond mutual funds $ 17.2 $ 4.0 $ — $ — $ 21.2 NYMEX/ICE natural gas contracts 8.8 — — (6.6 ) 2.2 Gasoline and heating oil contracts 0.7 — — — 0.7 Subtotal 26.7 4.0 — (6.6 ) 24.1 Gas Marketing NYMEX/ICE natural gas contracts 0.7 4.5 — (4.9 ) 0.3 Natural gas commodity contracts — 9.8 — (0.3 ) 9.5 Other Interest rate swaps — 8.2 — — 8.2 Total $ 27.4 $ 26.5 $ — $ (11.8 ) $ 42.1 LIABILITIES Gas Utility NYMEX/ICE natural gas contracts $ 0.2 $ — $ — $ (0.2 ) $ — Subtotal 0.2 — — (0.2 ) — Gas Marketing NYMEX/ICE natural gas contracts 5.1 4.8 — (9.9 ) — Natural gas commodity contracts — 3.8 — (0.3 ) 3.5 Total $ 5.3 $ 8.6 $ — $ (10.4 ) $ 3.5 As of September 30, 2016 ASSETS Gas Utility US stock/bond mutual funds $ 16.8 $ 4.1 $ — $ — $ 20.9 NYMEX/ICE natural gas contracts 5.3 — — (0.4 ) 4.9 Gasoline and heating oil contracts 0.4 — — (0.3 ) 0.1 Subtotal 22.5 4.1 — (0.7 ) 25.9 Gas Marketing NYMEX/ICE natural gas contracts 0.4 3.4 — (3.4 ) 0.4 Natural gas commodity contracts — 8.7 0.2 (0.9 ) 8.0 Total $ 22.9 $ 16.2 $ 0.2 $ (5.0 ) $ 34.3 LIABILITIES Gas Utility NYMEX/ICE natural gas contracts $ 1.6 $ — $ — $ (1.6 ) $ — OTCBB natural gas contracts — 0.2 — — 0.2 Subtotal 1.6 0.2 — (1.6 ) 0.2 Gas Marketing NYMEX/ICE natural gas contracts 3.5 1.6 — (5.1 ) — Natural gas commodity contracts — 2.6 — (0.9 ) 1.7 Other Interest rate swaps — 3.0 — — 3.0 Total $ 5.1 $ 7.4 $ — $ (7.6 ) $ 4.9 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 December 31, 2015 ASSETS Gas Utility US stock/bond mutual funds $ 15.9 $ 4.0 $ — $ — $ 19.9 NYMEX/ICE natural gas contracts 0.1 — — (0.1 ) — Subtotal 16.0 4.0 — (0.1 ) 19.9 Gas Marketing NYMEX/ICE natural gas contracts 4.1 5.8 — (6.9 ) 3.0 Natural gas commodity contracts — 1.9 0.2 (0.3 ) 1.8 Total $ 20.1 $ 11.7 $ 0.2 $ (7.3 ) $ 24.7 LIABILITIES Gas Utility NYMEX/ICE natural gas contracts $ 17.3 $ — $ — $ (17.3 ) $ — OTCBB natural gas contracts — 4.6 — — 4.6 NYMEX gasoline and heating oil contracts 0.1 — — (0.1 ) — Subtotal 17.4 4.6 — (17.4 ) 4.6 Gas Marketing NYMEX/ICE natural gas contracts 1.5 3.5 — (5.0 ) — Natural gas commodity contracts — 1.4 — (0.3 ) 1.1 Total $ 18.9 $ 9.5 $ — $ (22.7 ) $ 5.7 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 December 31, 2016 ASSETS US stock/bond mutual funds $ 17.2 $ 4.0 $ — $ — $ 21.2 NYMEX/ICE natural gas contracts 8.8 — — (6.6 ) 2.2 Gasoline and heating oil contracts 0.5 — — — 0.5 Total $ 26.5 $ 4.0 $ — $ (6.6 ) $ 23.9 LIABILITIES NYMEX/ICE natural gas contracts $ 0.2 $ — $ — $ (0.2 ) $ — Total $ 0.2 $ — $ — $ (0.2 ) $ — As of September 30, 2016 ASSETS US stock/bond mutual funds $ 16.8 $ 4.1 $ — $ — $ 20.9 NYMEX/ICE natural gas contracts 5.3 — — (0.4 ) 4.9 Gasoline and heating oil contracts 0.3 — — (0.3 ) — Total $ 22.4 $ 4.1 $ — $ (0.7 ) $ 25.8 LIABILITIES NYMEX/ICE natural gas contracts $ 1.6 $ — $ — $ (1.6 ) $ — OTCBB natural gas contracts — 0.2 — — 0.2 Total $ 1.6 $ 0.2 $ — $ (1.6 ) $ 0.2 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 December 31, 2015 ASSETS US stock/bond mutual funds $ 15.9 $ 4.0 $ — $ — $ 19.9 NYMEX/ICE natural gas contracts 0.1 — — (0.1 ) — Total $ 16.0 $ 4.0 $ — $ (0.1 ) $ 19.9 LIABILITIES NYMEX/ICE natural gas contracts $ 17.3 $ — $ — $ (17.3 ) $ — OTCBB natural gas contracts — 4.6 — — 4.6 NYMEX gasoline and heating oil contracts 0.1 — — (0.1 ) — Total $ 17.4 $ 4.6 $ — $ (17.4 ) $ 4.6 Alagasco During the fiscal second quarter of 2016 Alagasco commenced a gasoline derivative program to stabilize the cost of fuel used in operations. As of December 31, 2016, the fair value of related gasoline contracts was not significant.

CONCENTRATIONS OF CREDIT RISK

CONCENTRATIONS OF CREDIT RISK	3 Months Ended
	Dec. 31, 2016
Risks and Uncertainties [Abstract]
CONCENTRATION OF CREDIT RISK	CONCENTRATIONS OF CREDIT RISK Other than in Spire Marketing, Spire has no significant concentrations of credit risk. A significant portion of Spire Marketing’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, Spire Marketing 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, Spire Marketing may require credit assurances such as prepayments, letters of credit, or parental guarantees. In addition, they may enter into netting arrangements to mitigate credit risk with counterparties in the energy industry from which Spire Marketing 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. Spire Marketing records accounts receivable, accounts payable, and prepayments for physical sales and purchases of natural gas on a gross basis. The amount included in its accounts receivable attributable to energy producers and their marketing affiliates totaled $21.1 at December 31, 2016 ( $13.5 reflecting netting arrangements). Spire Marketing’s accounts receivable attributable to utility companies and their marketing affiliates were $53.8 at December 31, 2016 ( $48.5 reflecting netting arrangements). Spire Marketing also has concentrations of credit risk with certain individually significant counterparties and with pipeline companies associated with its natural gas receivable amounts. At December 31, 2016 , the amounts included in accounts receivable from its five largest counterparties (in terms of net accounts receivable exposure) totaled $30.5 ( $27.7 reflecting netting arrangements). Four of these five counterparties are investment-grade rated companies.

PENSION PLANS AND OTHER POSTRET

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS	3 Months Ended
	Dec. 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, plans covering employees of Alagasco, and plans for employees of EnergySouth since September 12, 2016. 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. 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 commingled and mutual funds, and fixed income investments. The net periodic pension cost included the following components: Three Months Ended December 31, 2016 2015 Spire Service cost – benefits earned during the period $ 5.3 $ 3.9 Interest cost on projected benefit obligation 6.9 7.1 Expected return on plan assets (9.9 ) (8.9 ) Amortization of prior service cost 0.2 0.1 Amortization of actuarial loss 3.4 2.0 Special termination benefits — 1.6 Subtotal 5.9 5.8 Regulatory adjustment 4.6 5.0 Net pension cost $ 10.5 $ 10.8 Laclede Gas Service cost – benefits earned during the period $ 3.3 $ 2.5 Interest cost on projected benefit obligation 4.8 5.4 Expected return on plan assets (7.3 ) (6.7 ) Amortization of prior service cost 0.2 0.1 Amortization of actuarial loss 2.9 2.0 Special termination benefits — 1.6 Subtotal 3.9 4.9 Regulatory adjustment 2.8 3.5 Net pension cost $ 6.7 $ 8.4 Alagasco Service cost – benefits earned during the period $ 1.6 $ 1.4 Interest cost on projected benefit obligation 1.5 1.7 Expected return on plan assets (1.8 ) (2.2 ) Amortization of actuarial loss 0.5 — Subtotal 1.8 0.9 Regulatory adjustment 1.6 1.5 Net pension cost $ 3.4 $ 2.4 Pursuant to the provisions of the Missouri Utilities’ and Alagasco’s pension plans, pension obligations may be satisfied by monthly annuities, lump-sum cash payments, or special termination benefits. Lump-sum payments are recognized as settlements (which can result in gains or losses) only if the total of such payments exceeds 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 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 2017 contributions to Laclede Gas’ pension plans through December 31, 2016 were $12.3 to the qualified trusts and $0.1 to non-qualified plans. There were no fiscal 2017 contributions to the Alagasco pension plans through December 31, 2016 . Contributions to the Missouri Utilities’ pension plans for the remainder of fiscal 2017 are anticipated to be $16.7 to the qualified trusts and $0.5 to the non-qualified plans. No contributions to Alagasco’s pension plans are expected to be required for the remainder of fiscal 2017. 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 . 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 December 31, 2016 2015 Spire Service cost – benefits earned during the period $ 2.8 $ 2.8 Interest cost on accumulated postretirement benefit obligation 2.1 2.5 Expected return on plan assets (3.4 ) (3.4 ) Amortization of prior service credit — 0.1 Amortization of actuarial loss 0.6 0.9 Special termination benefit — 2.6 Subtotal 2.1 5.5 Regulatory adjustment (0.8 ) (4.2 ) Net postretirement benefit cost $ 1.3 $ 1.3 Laclede Gas Service cost – benefits earned during the period $ 2.6 $ 2.7 Interest cost on accumulated postretirement benefit obligation 1.7 2.0 Expected return on plan assets (2.3 ) (2.1 ) Amortization of prior service credit 0.1 0.1 Amortization of actuarial loss 0.6 1.0 Special termination benefit — 2.6 Subtotal 2.7 6.3 Regulatory adjustment (0.4 ) (3.8 ) Net postretirement benefit cost $ 2.3 $ 2.5 Alagasco Service cost – benefits earned during the period $ 0.1 $ 0.1 Interest cost on accumulated postretirement benefit obligation 0.4 0.5 Expected return on plan assets (1.1 ) (1.3 ) Amortization of prior service credit (0.1 ) — Amortization of actuarial gain — (0.1 ) Subtotal (0.7 ) (0.8 ) Regulatory adjustment (0.4 ) (0.4 ) Net postretirement benefit income $ (1.1 ) $ (1.2 ) 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 no fiscal year 2017 contributions to the postretirement plans through December 31, 2016 for the Missouri Utilities. Contributions to the postretirement plans for the remainder of fiscal year 2017 are anticipated to be $10.3 to the qualified trusts and $0.4 paid directly to participants from the Missouri Utilities’ funds. For Alagasco, there were no contributions to the postretirement plans during the first three months of fiscal year 2017, and none are expected to be required for the remainder of the fiscal year.

INFORMATION BY OPERATING SEGMEN

INFORMATION BY OPERATING SEGMENT	3 Months Ended
	Dec. 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 the regulated operations of the Utilities. The Gas Marketing segment includes the results of Spire Marketing, a subsidiary engaged in the non-regulated marketing of natural gas and related activities, including utilizing natural gas storage contracts for providing natural gas sales. Other includes: • unallocated corporate costs, including certain debt and associated interest costs; • Spire STL Pipeline LLC, a subsidiary of Spire planning construction of a 70-mile Federal Energy Regulatory Commission (FERC)-regulated pipeline to deliver natural gas into eastern Missouri; and • Spire’s subsidiaries engaged in the operation of a propane pipeline, compression of natural gas and risk management, 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 Spire Marketing to Laclede Gas and from Laclede Gas to Spire Marketing, insurance services provided by Laclede Insurance Risk Services 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 December 31, 2016 Operating Revenues: Revenues from external customers $ 472.3 $ 21.7 $ 1.1 $ — $ 495.1 Intersegment revenues 4.4 — 0.7 (5.1 ) — Total Operating Revenues 476.7 21.7 1.8 (5.1 ) 495.1 Operating Expenses: Gas Utility Natural and propane gas 214.5 — — (20.7 ) 193.8 Other operation and maintenance 100.5 — — (1.1 ) 99.4 Depreciation and amortization 37.7 — — — 37.7 Taxes, other than income taxes 33.4 — — — 33.4 Total Gas Utility Operating Expenses 386.1 — — (21.8 ) 364.3 Gas Marketing and Other — 23.0 2.0 16.7 41.7 Total Operating Expenses 386.1 23.0 2.0 (5.1 ) 406.0 Operating Income (Loss) $ 90.6 $ (1.3 ) $ (0.2 ) $ — $ 89.1 Net Economic Earnings (Loss) $ 51.8 $ 1.4 $ (5.7 ) $ — $ 47.5 Three Months Ended December 31, 2015 Operating Revenues: Revenues from external customers $ 398.8 $ 0.2 $ 0.4 $ — $ 399.4 Intersegment revenues 0.7 12.6 0.4 (13.7 ) — Total Operating Revenues 399.5 12.8 0.8 (13.7 ) 399.4 Operating Expenses: Gas Utility Natural and propane gas 161.9 — — (13.4 ) 148.5 Other operation and maintenance 91.9 — — (0.3 ) 91.6 Depreciation and amortization 33.5 — — — 33.5 Taxes, other than income taxes 28.2 — — — 28.2 Total Gas Utility Operating Expenses 315.5 — — (13.7 ) 301.8 Gas Marketing and Other — 9.0 1.6 — 10.6 Total Operating Expenses 315.5 9.0 1.6 (13.7 ) 312.4 Operating Income (Loss) $ 84.0 $ 3.8 $ (0.8 ) $ — $ 87.0 Net Economic Earnings (Loss) $ 50.0 $ (0.3 ) $ (4.6 ) $ — $ 45.1 Gas Utility Gas Marketing Other Eliminations Consolidated Three Months Ended December 31, 2016 The Company’s total assets by segment were as follows: December 31, September 30, December 31, 2016 2016 2015 Total Assets: Gas Utility $ 5,375.6 $ 5,184.7 $ 4,799.0 Gas Marketing 225.0 205.0 163.8 Other 1,848.7 1,836.6 1,545.5 Eliminations (1,139.2 ) (1,161.9 ) (1,109.5 ) Total Assets $ 6,310.1 $ 6,064.4 $ 5,398.8 The following table reconciles the Company’s net economic earnings to net income. Three Months Ended December 31, 2016 2015 Net Income $ 45.2 $ 46.9 Adjustments, pre-tax: Unrealized loss (gain) on energy-related derivative contracts 3.8 (4.9 ) Lower of cost or market inventory adjustments (0.1 ) 0.6 Realized gain on economic hedges prior to sale of the physical commodity (0.1 ) (0.1 ) Acquisition, divestiture and restructuring activities 0.1 1.3 Income tax effect of adjustments (1.4 ) 1.3 Net Economic Earnings $ 47.5 $ 45.1

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Dec. 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 2031 , for the storage, transportation, and supply of natural gas. Minimum payments required under the contracts in place at December 31, 2016 are estimated at approximately $1,463.4 , $614.8 , and $340.0 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. The Company and the Utilities own and operate natural gas distribution, transmission, and storage facilities, the operations of which are subject to various environmental laws, regulations, and interpretations. While environmental issues resulting from such operations arise in the ordinary course of business, such issues have not materially affected the Company’s or Utilities’ financial position and results of operations. As environmental laws, regulations, and their interpretations change, the Company or the Utilities may incur additional environmental liabilities that may result in additional costs, which may be material. In 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. In the natural gas industry, many gas distribution companies have incurred environmental liabilities associated with sites they or their predecessor companies formerly owned or operated where manufactured gas operations took place. The Utilities each have former manufactured gas plant (MGP) operations in their respective service territories. Laclede Gas Laclede Gas has identified four former MGP sites in eastern Missouri where costs have been incurred and claims have been asserted: one in Shrewsbury, Missouri and three in the city of St. Louis, Missouri (City). Laclede Gas has enrolled two of the sites in the City in the Missouri Department of Natural Resources Brownfields/Voluntary Cleanup Program (BVCP). The third site in the City is the result of a new claim assertion by the United States Environmental Protection Agency (EPA) and such claim is currently being investigated. 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, the 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, 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 (MDNR). 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 for many years. In a letter dated June 29, 2011, the Attorney General for the state of Missouri informed Laclede Gas that the MDNR 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 MDNR approval which has not occurred as of the date of filing, the remedial investigation of the site will begin. Additionally, in correspondence dated November 30, 2016, Region 7 of the EPA has asserted that Laclede Gas is liable under section 107(a) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA) for alleged coal gas waste contamination at a site in the northern portion of the City on which Laclede Gas operated a manufactured gas plant. Laclede Gas has not owned or operated the site (also known as Station “B”) for over 70 years. Laclede Gas is currently preparing a response to the EPA and is anticipating the participation of former owners and operators of the site as PRPs. 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 7 regarding the former Thompson Chemical/Superior Solvents site in the City. 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. On September 15, 2016, a request was made with the MDNR for a restrictive covenant use limitation with respect to Joplin. Remediation efforts at the seven sites are at various stages of completion, ranging from groundwater monitoring and sampling following source removal activities to the aforementioned request in respect to Joplin. As part of its participation in the BVCP, MGE communicates regularly with the MDNR with respect to its remediation efforts and monitoring activities at these sites. On May 11, 2015, MDNR approved the next phase of investigation at the Kansas City Station A North and Railroad 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 PRPs 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 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 December 31, 2016, Alagasco does not foresee a probable or reasonably estimable loss associated with these nine former MGP 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 condition or results of operations. In 2012, Alagasco responded to an EPA Request for Information Pursuant to Section 104 of CERCLA relating to the 35th Avenue Superfund Site located in North Birmingham, Jefferson County, Alabama. 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, fines, or penalties 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. Mobile Gas Mobile Gas is in the chain of title of one former MGP site which it still owns in Mobile, Alabama. On September 15, 2010, Mobile Gas filed an application to enroll the site into the Alabama Department of Environmental Management’s (ADEM) Voluntary Cleanup Program (VCP). This application was accepted by ADEM on November 16, 2010. Investigation and testing have been completed. As of September 30, 2016, Mobile Gas has an approved remediation plan from ADEM which is currently in the process of being executed. Mobile Gas and the Company do not expect potential liabilities that may arise from remediating this site to have a material impact on their future financial condition or results of operations. Since April 2012, a total of 14 lawsuits have been filed against Mobile Gas in Mobile County Circuit Court alleging that in the first half of 2008, Mobile Gas spilled tert-butyl mercaptan, an odorant added to natural gas for safety reasons, in Eight Mile, Alabama. Eleven of the lawsuits have been settled. The remaining three lawsuits, which include approximately 270 individual plaintiffs, allege nuisance, fraud and negligence causes of actions, and seek unspecified compensatory and punitive damages. A claim has been made against the insurance carriers for Mobile Gas requesting reimbursement for costs accrued in respect to this spill, and a related receivable has been recorded. Mobile Gas and the Company do not expect potential liabilities that may arise from these lawsuits to have a material impact on their future financial condition or results of operations.

SUMMARY OF SIGNIFICANT ACCOUN18

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Dec. 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), as well as Laclede Gas Company (Laclede Gas or the Missouri Utilities) and Alabama Gas Corporation (Alagasco). Laclede Gas, which includes the operations of Missouri Gas Energy (MGE), and Alagasco are wholly owned subsidiaries of the Company. Laclede Gas, Alagasco and the subsidiaries of EnergySouth, Inc. (EnergySouth) are collectively referred to as the Utilities. The subsidiaries of EnergySouth are Mobile Gas Service Corporation (Mobile Gas) and Willmut Gas & Oil Company (Willmut Gas). 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 adjustments) necessary for the fair presentation of the results of operations for the periods presented. This Form 10-Q should be read in conjunction with the Notes to Financial Statements contained in Spire’s, Laclede Gas’, and Alagasco’s Annual Reports on Form 10-K for the fiscal year ended September 30, 2016 . 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 Laclede Gas and Alagasco and their affiliates, as well as intercompany balances on their balance sheets, have not been eliminated from their separate financial statements. Spire’s September 12, 2016 acquisition of EnergySouth are included in the results of operations since the acquisition and impact the comparability of financial statement periods presented for the Company.
GOODWILL	GOODWILL – Goodwill is measured as the excess of the acquisition-date fair value of the consideration transferred over the amount of acquisition-date identifiable assets acquired net of assumed liabilities.
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 December 31, 2016 , September 30, 2016 , and December 31, 2015 were $103.5 , $26.1 , and $74.6 , respectively. Alagasco records natural gas distribution revenues in accordance with the tariff established by the Alabama Public Service Commission (APSC). Unbilled revenues for Alagasco, which are not recorded as revenue until billed, at December 31, 2016 , September 30, 2016 , and December 31, 2015 were $22.0 , $5.9 , and $16.4 , respectively. The subsidiaries of EnergySouth record natural gas revenues in accordance with tariffs established by the APSC and the Mississippi Public Service Commission (MSPSC). Their unbilled revenues are accrued as described for Laclede Gas above. Spire’s other subsidiaries, including Spire Marketing, record revenues when earned, either when the product is delivered or when services are performed. In the course of its business, Spire Marketing enters into commitments associated with the purchase or sale of natural gas. Certain of their derivative natural gas contracts are designated as normal purchases or normal sales and, as such, are excluded from the scope of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 815, “Derivatives and Hedging.” Those contracts are accounted for as executory contracts and recorded on an accrual basis. Revenues and expenses from such contracts are recorded 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 Spire Marketing’s wholesale purchase and sale transactions are classified as trading activities for financial reporting purposes. Under GAAP, revenues and expenses associated with trading activities are presented on a net basis in Gas Marketing Operating Revenues 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 Company’s natural gas utility services are imposed on the Utilities and billed to their 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. As authorized by the Missouri Public Service Commission (MoPSC), MSPSC and APSC,
NEW ACCOUNTING PRONOUNCEMENTS	NEW ACCOUNTING PRONOUNCEMENT – In April 2015, the FASB issued Accounting Standards Update (ASU) No. 2015-03, Interest – Imputation of Interest: Simplifying the Presentation of Debt Issuance Costs. Under prior GAAP, debt issuance costs were recorded as a deferred charge (asset), while debt discount and debt premium costs were recorded as a liability adjustment. This amendment requires that debt issuance costs related to a recognized debt liability 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 adopted this ASU as of December 31, 2016, and retrospectively adjusted the comparative balance sheets as of September 30, 2016 and December 31, 2015. The amounts reclassified from other deferred charges to reduce long-term debt are shown in the following table. The ASU does not address the presentation of debt issuance costs related to line-of-credit arrangements, and those continue to be reported as deferred charges. December 31, 2016 September 30, 2016 December 31, 2015 Spire $ 12.5 $ 13.0 $ 12.6 Laclede Gas 4.1 4.2 4.6 Alagasco 2.3 2.4 2.4

SUMMARY OF SIGNIFICANT ACCOUN19

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Schedule of goodwill by reportable segment	The changes in the carrying amount of goodwill by reportable segment are shown below, reflecting the effect of a $3.8 cash payment to Spire related to the EnergySouth acquisition, offset by immaterial adjustments to assets acquired. Gas Utility Gas Marketing Other Total Balance as of September 30, 2016 $ 210.2 $ — $ 954.7 $ 1,164.9 Adjustments related to the acquisition of EnergySouth — — (3.5 ) (3.5 ) Balance as of December 31, 2016 $ 210.2 $ — $ 951.2 $ 1,161.4
Schedule of gross receipts taxes	The following table presents gross receipts taxes recorded as revenues. Three Months Ended December 31, 2016 2015 Spire $ 19.4 $ 17.9 Laclede Gas 14.1 13.9 Alagasco 4.2 4.0
Schedule of inter-company transactions	Laclede Gas’ transactions with affiliates included: Three Months Ended December 31, 2016 2015 Purchases of natural gas from Spire Marketing $ 20.5 $ 13.2 Sales of natural gas to Spire Marketing 3.6 0.7 Transportation services received from Laclede Pipeline Company 0.3 0.3 Insurance services received from Laclede Insurance Risk Services 1.1 0.2

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	3 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Earnings Per Common Share	Three Months Ended December 31, 2016 2015 Basic EPS: Net Income $ 45.2 $ 46.9 Less: Income allocated to participating securities 0.1 0.2 Net Income Available to Common Shareholders $ 45.1 $ 46.7 Weighted Average Shares Outstanding (in millions) 45.5 43.2 Basic Earnings Per Share of Common Stock $ 0.99 $ 1.08 Diluted EPS: Net Income $ 45.2 $ 46.9 Less: Income allocated to participating securities 0.1 0.2 Net Income Available to Common Shareholders $ 45.1 $ 46.7 Weighted Average Shares Outstanding (in millions) 45.5 43.2 Dilutive Effect of Restricted Stock, Restricted Stock Units, and Stock Options (in millions) 0.2 0.2 Weighted Average Diluted Shares (in millions) 45.7 43.4 Diluted Earnings Per Share of Common Stock $ 0.99 $ 1.08 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

REGULATORY MATTERS (Tables)

REGULATORY MATTERS (Tables)	3 Months Ended
	Dec. 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 December 31, 2016 , September 30, 2016 and December 31, 2015 . December 31, September 30, December 31, Spire 2016 2016 2015 Regulatory Assets: Current: Pension and postretirement benefit costs $ 63.2 $ 27.0 $ 26.7 Unamortized purchased gas adjustments 52.2 49.7 44.6 Other 19.1 17.2 5.0 Total Regulatory Assets (current) 134.5 93.9 76.3 Non-current: Future income taxes due from customers 155.5 151.3 138.7 Pension and postretirement benefit costs 439.2 487.9 441.3 Cost of removal 131.6 130.6 79.4 Purchased gas costs 4.7 12.6 11.5 Energy efficiency 26.0 25.5 23.0 Other 29.4 30.1 33.1 Total Regulatory Assets (non-current) 786.4 838.0 727.0 Total Regulatory Assets $ 920.9 $ 931.9 $ 803.3 Regulatory Liabilities: Current: Rate Stabilization and Equalization (RSE) adjustment $ 3.8 $ 7.5 $ 11.1 Unbilled service margin 22.0 5.9 16.4 Refundable negative salvage 9.0 9.3 10.5 Unamortized purchased gas adjustments 1.4 1.7 14.3 Other 8.0 6.2 3.5 Total Regulatory Liabilities (current) 44.2 30.6 55.8 Non-current: Postretirement liabilities 28.3 28.9 28.4 Refundable negative salvage 8.9 9.4 15.8 Accrued cost of removal 74.7 74.8 58.6 Other 20.2 17.6 26.3 Total Regulatory Liabilities (non-current) 132.1 130.7 129.1 Total Regulatory Liabilities $ 176.3 $ 161.3 $ 184.9 December 31, September 30, December 31, Laclede Gas 2016 2016 2015 Regulatory Assets: Current: Pension and postretirement benefit costs $ 56.3 $ 20.2 $ 20.2 Unamortized purchased gas adjustments 33.8 43.1 44.6 Other 3.4 3.7 0.7 Total Regulatory Assets (current) 93.5 67.0 65.5 Non-current: Future income taxes due from customers 155.5 151.3 138.7 Pension and postretirement benefit costs 333.3 375.7 362.2 Purchased gas costs 4.7 12.6 11.5 Energy efficiency 26.0 25.5 23.0 Other 23.9 24.7 28.5 Total Regulatory Assets (non-current) 543.4 589.8 563.9 Total Regulatory Assets $ 636.9 $ 656.8 $ 629.4 Regulatory Liabilities: Current: Other $ 2.7 $ 1.3 $ 1.1 Total Regulatory Liabilities (current) 2.7 1.3 1.1 Non-current: Accrued cost of removal 54.8 55.1 58.6 Other 12.5 12.2 22.8 Total Regulatory Liabilities (non-current) 67.3 67.3 81.4 Total Regulatory Liabilities $ 70.0 $ 68.6 $ 82.5 December 31, September 30, December 31, Alagasco 2016 2016 2015 Regulatory Assets: Current: Pension and postretirement benefit costs $ 6.8 $ 6.8 $ 6.5 Unamortized purchased gas adjustments 17.1 5.6 — Other 7.6 8.1 4.3 Total Regulatory Assets (current) 31.5 20.5 10.8 Non-current: Pension and postretirement benefit costs 96.8 98.9 79.1 Cost of removal 131.6 130.6 79.4 Other 1.1 1.2 4.0 Total Regulatory Assets (non-current) 229.5 230.7 162.5 Total Regulatory Assets $ 261.0 $ 251.2 $ 173.3 Regulatory Liabilities: Current: RSE adjustment $ 3.8 $ 5.0 $ 11.1 Unbilled service margin 22.0 5.9 16.4 Refundable negative salvage 9.0 9.3 10.5 Unamortized purchased gas adjustments — — 14.3 Other 2.6 2.5 2.4 Total Regulatory Liabilities (current) 37.4 22.7 54.7 Non-current: Postretirement liabilities 28.3 28.9 28.4 Refundable negative salvage 8.9 9.4 15.8 Other 3.4 3.4 3.5 Total Regulatory Liabilities (non-current) 40.6 41.7 47.7 Total Regulatory Liabilities $ 78.0 $ 64.4 $ 102.4 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 December 31, September 30, December 31, December 31, September 30, December 31, 2016 2016 2015 2016 2016 2015 Future income taxes due from customers $ 155.5 $ 151.3 $ 138.7 $ 155.5 $ 151.3 $ 138.7 Pension and postretirement benefit costs 231.4 240.6 217.7 231.4 240.6 217.7 Other 12.2 12.9 13.5 12.2 12.9 13.5 Total Regulatory Assets Not Earning a Return $ 399.1 $ 404.8 $ 369.9 $ 399.1 $ 404.8 $ 369.9
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 December 31, 2016 , September 30, 2016 and December 31, 2015 . December 31, September 30, December 31, Spire 2016 2016 2015 Regulatory Assets: Current: Pension and postretirement benefit costs $ 63.2 $ 27.0 $ 26.7 Unamortized purchased gas adjustments 52.2 49.7 44.6 Other 19.1 17.2 5.0 Total Regulatory Assets (current) 134.5 93.9 76.3 Non-current: Future income taxes due from customers 155.5 151.3 138.7 Pension and postretirement benefit costs 439.2 487.9 441.3 Cost of removal 131.6 130.6 79.4 Purchased gas costs 4.7 12.6 11.5 Energy efficiency 26.0 25.5 23.0 Other 29.4 30.1 33.1 Total Regulatory Assets (non-current) 786.4 838.0 727.0 Total Regulatory Assets $ 920.9 $ 931.9 $ 803.3 Regulatory Liabilities: Current: Rate Stabilization and Equalization (RSE) adjustment $ 3.8 $ 7.5 $ 11.1 Unbilled service margin 22.0 5.9 16.4 Refundable negative salvage 9.0 9.3 10.5 Unamortized purchased gas adjustments 1.4 1.7 14.3 Other 8.0 6.2 3.5 Total Regulatory Liabilities (current) 44.2 30.6 55.8 Non-current: Postretirement liabilities 28.3 28.9 28.4 Refundable negative salvage 8.9 9.4 15.8 Accrued cost of removal 74.7 74.8 58.6 Other 20.2 17.6 26.3 Total Regulatory Liabilities (non-current) 132.1 130.7 129.1 Total Regulatory Liabilities $ 176.3 $ 161.3 $ 184.9 December 31, September 30, December 31, Laclede Gas 2016 2016 2015 Regulatory Assets: Current: Pension and postretirement benefit costs $ 56.3 $ 20.2 $ 20.2 Unamortized purchased gas adjustments 33.8 43.1 44.6 Other 3.4 3.7 0.7 Total Regulatory Assets (current) 93.5 67.0 65.5 Non-current: Future income taxes due from customers 155.5 151.3 138.7 Pension and postretirement benefit costs 333.3 375.7 362.2 Purchased gas costs 4.7 12.6 11.5 Energy efficiency 26.0 25.5 23.0 Other 23.9 24.7 28.5 Total Regulatory Assets (non-current) 543.4 589.8 563.9 Total Regulatory Assets $ 636.9 $ 656.8 $ 629.4 Regulatory Liabilities: Current: Other $ 2.7 $ 1.3 $ 1.1 Total Regulatory Liabilities (current) 2.7 1.3 1.1 Non-current: Accrued cost of removal 54.8 55.1 58.6 Other 12.5 12.2 22.8 Total Regulatory Liabilities (non-current) 67.3 67.3 81.4 Total Regulatory Liabilities $ 70.0 $ 68.6 $ 82.5 December 31, September 30, December 31, Alagasco 2016 2016 2015 Regulatory Assets: Current: Pension and postretirement benefit costs $ 6.8 $ 6.8 $ 6.5 Unamortized purchased gas adjustments 17.1 5.6 — Other 7.6 8.1 4.3 Total Regulatory Assets (current) 31.5 20.5 10.8 Non-current: Pension and postretirement benefit costs 96.8 98.9 79.1 Cost of removal 131.6 130.6 79.4 Other 1.1 1.2 4.0 Total Regulatory Assets (non-current) 229.5 230.7 162.5 Total Regulatory Assets $ 261.0 $ 251.2 $ 173.3 Regulatory Liabilities: Current: RSE adjustment $ 3.8 $ 5.0 $ 11.1 Unbilled service margin 22.0 5.9 16.4 Refundable negative salvage 9.0 9.3 10.5 Unamortized purchased gas adjustments — — 14.3 Other 2.6 2.5 2.4 Total Regulatory Liabilities (current) 37.4 22.7 54.7 Non-current: Postretirement liabilities 28.3 28.9 28.4 Refundable negative salvage 8.9 9.4 15.8 Other 3.4 3.4 3.5 Total Regulatory Liabilities (non-current) 40.6 41.7 47.7 Total Regulatory Liabilities $ 78.0 $ 64.4 $ 102.4

FAIR VALUE OF FINANCIAL INSTR22

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	3 Months Ended
	Dec. 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 December 31, 2016 Cash and cash equivalents $ 10.6 $ 10.6 $ 10.6 $ — $ — Short-term debt 506.4 506.4 — 506.4 — Long-term debt, including current portion 2,071.3 2,258.1 — 2,258.1 — As of September 30, 2016 Cash and cash equivalents $ 5.2 $ 5.2 $ 5.2 $ — $ — Short-term debt 398.7 398.7 — 398.7 — Long-term debt, including current portion 2,070.7 2,257.1 — 2,257.1 — As of December 31, 2015 Cash and cash equivalents $ 4.6 $ 4.6 $ 4.6 $ — $ — Short-term debt 377.1 377.1 — 377.1 — Long-term debt 1,838.9 1,916.5 — 1,916.5 —
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 December 31, 2016 Cash and cash equivalents $ 4.0 $ 4.0 $ 4.0 $ — $ — Short-term debt 312.9 312.9 — 312.9 — Long-term debt 804.3 910.7 — 910.7 — As of September 30, 2016 Cash and cash equivalents $ 2.1 $ 2.1 $ 2.1 $ — $ — Short-term debt 243.7 243.7 — 243.7 — Long-term debt 804.1 900.4 — 900.4 — As of December 31, 2015 Cash and cash equivalents $ 1.3 $ 1.3 $ 1.3 $ — $ — Short-term debt 274.1 274.1 — 274.1 — Long-term debt 803.6 858.5 — 858.5 —
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 December 31, 2016 Cash and cash equivalents $ — $ — $ — $ — $ — Short-term debt 102.5 102.5 — 102.5 — Long-term debt 247.7 269.3 — 269.3 — As of September 30, 2016 Cash and cash equivalents $ — $ — $ — $ — $ — Short-term debt 82.0 82.0 — 82.0 — Long-term debt 247.6 275.5 — 275.5 — As of December 31, 2015 Cash and cash equivalents $ 0.1 $ 0.1 $ 0.1 $ — $ — Short-term debt 43.0 43.0 — 43.0 — Long-term debt 247.6 256.5 — 256.5 —

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Dec. 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 December 31, 2016 , September 30, 2016 and December 31, 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 December 31, 2016 ASSETS Gas Utility US stock/bond mutual funds $ 17.2 $ 4.0 $ — $ — $ 21.2 NYMEX/ICE natural gas contracts 8.8 — — (6.6 ) 2.2 Gasoline and heating oil contracts 0.7 — — — 0.7 Subtotal 26.7 4.0 — (6.6 ) 24.1 Gas Marketing NYMEX/ICE natural gas contracts 0.7 4.5 — (4.9 ) 0.3 Natural gas commodity contracts — 9.8 — (0.3 ) 9.5 Other Interest rate swaps — 8.2 — — 8.2 Total $ 27.4 $ 26.5 $ — $ (11.8 ) $ 42.1 LIABILITIES Gas Utility NYMEX/ICE natural gas contracts $ 0.2 $ — $ — $ (0.2 ) $ — Subtotal 0.2 — — (0.2 ) — Gas Marketing NYMEX/ICE natural gas contracts 5.1 4.8 — (9.9 ) — Natural gas commodity contracts — 3.8 — (0.3 ) 3.5 Total $ 5.3 $ 8.6 $ — $ (10.4 ) $ 3.5 As of September 30, 2016 ASSETS Gas Utility US stock/bond mutual funds $ 16.8 $ 4.1 $ — $ — $ 20.9 NYMEX/ICE natural gas contracts 5.3 — — (0.4 ) 4.9 Gasoline and heating oil contracts 0.4 — — (0.3 ) 0.1 Subtotal 22.5 4.1 — (0.7 ) 25.9 Gas Marketing NYMEX/ICE natural gas contracts 0.4 3.4 — (3.4 ) 0.4 Natural gas commodity contracts — 8.7 0.2 (0.9 ) 8.0 Total $ 22.9 $ 16.2 $ 0.2 $ (5.0 ) $ 34.3 LIABILITIES Gas Utility NYMEX/ICE natural gas contracts $ 1.6 $ — $ — $ (1.6 ) $ — OTCBB natural gas contracts — 0.2 — — 0.2 Subtotal 1.6 0.2 — (1.6 ) 0.2 Gas Marketing NYMEX/ICE natural gas contracts 3.5 1.6 — (5.1 ) — Natural gas commodity contracts — 2.6 — (0.9 ) 1.7 Other Interest rate swaps — 3.0 — — 3.0 Total $ 5.1 $ 7.4 $ — $ (7.6 ) $ 4.9 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 December 31, 2015 ASSETS Gas Utility US stock/bond mutual funds $ 15.9 $ 4.0 $ — $ — $ 19.9 NYMEX/ICE natural gas contracts 0.1 — — (0.1 ) — Subtotal 16.0 4.0 — (0.1 ) 19.9 Gas Marketing NYMEX/ICE natural gas contracts 4.1 5.8 — (6.9 ) 3.0 Natural gas commodity contracts — 1.9 0.2 (0.3 ) 1.8 Total $ 20.1 $ 11.7 $ 0.2 $ (7.3 ) $ 24.7 LIABILITIES Gas Utility NYMEX/ICE natural gas contracts $ 17.3 $ — $ — $ (17.3 ) $ — OTCBB natural gas contracts — 4.6 — — 4.6 NYMEX gasoline and heating oil contracts 0.1 — — (0.1 ) — Subtotal 17.4 4.6 — (17.4 ) 4.6 Gas Marketing NYMEX/ICE natural gas contracts 1.5 3.5 — (5.0 ) — Natural gas commodity contracts — 1.4 — (0.3 ) 1.1 Total $ 18.9 $ 9.5 $ — $ (22.7 ) $ 5.7
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 December 31, 2016 ASSETS US stock/bond mutual funds $ 17.2 $ 4.0 $ — $ — $ 21.2 NYMEX/ICE natural gas contracts 8.8 — — (6.6 ) 2.2 Gasoline and heating oil contracts 0.5 — — — 0.5 Total $ 26.5 $ 4.0 $ — $ (6.6 ) $ 23.9 LIABILITIES NYMEX/ICE natural gas contracts $ 0.2 $ — $ — $ (0.2 ) $ — Total $ 0.2 $ — $ — $ (0.2 ) $ — As of September 30, 2016 ASSETS US stock/bond mutual funds $ 16.8 $ 4.1 $ — $ — $ 20.9 NYMEX/ICE natural gas contracts 5.3 — — (0.4 ) 4.9 Gasoline and heating oil contracts 0.3 — — (0.3 ) — Total $ 22.4 $ 4.1 $ — $ (0.7 ) $ 25.8 LIABILITIES NYMEX/ICE natural gas contracts $ 1.6 $ — $ — $ (1.6 ) $ — OTCBB natural gas contracts — 0.2 — — 0.2 Total $ 1.6 $ 0.2 $ — $ (1.6 ) $ 0.2 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 December 31, 2015 ASSETS US stock/bond mutual funds $ 15.9 $ 4.0 $ — $ — $ 19.9 NYMEX/ICE natural gas contracts 0.1 — — (0.1 ) — Total $ 16.0 $ 4.0 $ — $ (0.1 ) $ 19.9 LIABILITIES NYMEX/ICE natural gas contracts $ 17.3 $ — $ — $ (17.3 ) $ — OTCBB natural gas contracts — 4.6 — — 4.6 NYMEX gasoline and heating oil contracts 0.1 — — (0.1 ) — Total $ 17.4 $ 4.6 $ — $ (17.4 ) $ 4.6

PENSION PLANS AND OTHER POSTR24

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Tables)	3 Months Ended
	Dec. 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 December 31, 2016 2015 Spire Service cost – benefits earned during the period $ 5.3 $ 3.9 Interest cost on projected benefit obligation 6.9 7.1 Expected return on plan assets (9.9 ) (8.9 ) Amortization of prior service cost 0.2 0.1 Amortization of actuarial loss 3.4 2.0 Special termination benefits — 1.6 Subtotal 5.9 5.8 Regulatory adjustment 4.6 5.0 Net pension cost $ 10.5 $ 10.8
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 December 31, 2016 2015 Spire Service cost – benefits earned during the period $ 2.8 $ 2.8 Interest cost on accumulated postretirement benefit obligation 2.1 2.5 Expected return on plan assets (3.4 ) (3.4 ) Amortization of prior service credit — 0.1 Amortization of actuarial loss 0.6 0.9 Special termination benefit — 2.6 Subtotal 2.1 5.5 Regulatory adjustment (0.8 ) (4.2 ) Net postretirement benefit cost $ 1.3 $ 1.3
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 $ 3.3 $ 2.5 Interest cost on projected benefit obligation 4.8 5.4 Expected return on plan assets (7.3 ) (6.7 ) Amortization of prior service cost 0.2 0.1 Amortization of actuarial loss 2.9 2.0 Special termination benefits — 1.6 Subtotal 3.9 4.9 Regulatory adjustment 2.8 3.5 Net pension cost $ 6.7 $ 8.4
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 $ 2.7 Interest cost on accumulated postretirement benefit obligation 1.7 2.0 Expected return on plan assets (2.3 ) (2.1 ) Amortization of prior service credit 0.1 0.1 Amortization of actuarial loss 0.6 1.0 Special termination benefit — 2.6 Subtotal 2.7 6.3 Regulatory adjustment (0.4 ) (3.8 ) Net postretirement benefit cost $ 2.3 $ 2.5
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 $ 1.6 $ 1.4 Interest cost on projected benefit obligation 1.5 1.7 Expected return on plan assets (1.8 ) (2.2 ) Amortization of actuarial loss 0.5 — Subtotal 1.8 0.9 Regulatory adjustment 1.6 1.5 Net pension cost $ 3.4 $ 2.4
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 Interest cost on accumulated postretirement benefit obligation 0.4 0.5 Expected return on plan assets (1.1 ) (1.3 ) Amortization of prior service credit (0.1 ) — Amortization of actuarial gain — (0.1 ) Subtotal (0.7 ) (0.8 ) Regulatory adjustment (0.4 ) (0.4 ) Net postretirement benefit income $ (1.1 ) $ (1.2 )

INFORMATION BY OPERATING SEGM25

INFORMATION BY OPERATING SEGMENT (Tables)	3 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Schedule of operating segment information	Gas Utility Gas Marketing Other Eliminations Consolidated Three Months Ended December 31, 2016 Operating Revenues: Revenues from external customers $ 472.3 $ 21.7 $ 1.1 $ — $ 495.1 Intersegment revenues 4.4 — 0.7 (5.1 ) — Total Operating Revenues 476.7 21.7 1.8 (5.1 ) 495.1 Operating Expenses: Gas Utility Natural and propane gas 214.5 — — (20.7 ) 193.8 Other operation and maintenance 100.5 — — (1.1 ) 99.4 Depreciation and amortization 37.7 — — — 37.7 Taxes, other than income taxes 33.4 — — — 33.4 Total Gas Utility Operating Expenses 386.1 — — (21.8 ) 364.3 Gas Marketing and Other — 23.0 2.0 16.7 41.7 Total Operating Expenses 386.1 23.0 2.0 (5.1 ) 406.0 Operating Income (Loss) $ 90.6 $ (1.3 ) $ (0.2 ) $ — $ 89.1 Net Economic Earnings (Loss) $ 51.8 $ 1.4 $ (5.7 ) $ — $ 47.5 Three Months Ended December 31, 2015 Operating Revenues: Revenues from external customers $ 398.8 $ 0.2 $ 0.4 $ — $ 399.4 Intersegment revenues 0.7 12.6 0.4 (13.7 ) — Total Operating Revenues 399.5 12.8 0.8 (13.7 ) 399.4 Operating Expenses: Gas Utility Natural and propane gas 161.9 — — (13.4 ) 148.5 Other operation and maintenance 91.9 — — (0.3 ) 91.6 Depreciation and amortization 33.5 — — — 33.5 Taxes, other than income taxes 28.2 — — — 28.2 Total Gas Utility Operating Expenses 315.5 — — (13.7 ) 301.8 Gas Marketing and Other — 9.0 1.6 — 10.6 Total Operating Expenses 315.5 9.0 1.6 (13.7 ) 312.4 Operating Income (Loss) $ 84.0 $ 3.8 $ (0.8 ) $ — $ 87.0 Net Economic Earnings (Loss) $ 50.0 $ (0.3 ) $ (4.6 ) $ — $ 45.1 Gas Utility Gas Marketing Other Eliminations Consolidated Three Months Ended December 31, 2016 The Company’s total assets by segment were as follows: December 31, September 30, December 31, 2016 2016 2015 Total Assets: Gas Utility $ 5,375.6 $ 5,184.7 $ 4,799.0 Gas Marketing 225.0 205.0 163.8 Other 1,848.7 1,836.6 1,545.5 Eliminations (1,139.2 ) (1,161.9 ) (1,109.5 ) Total Assets $ 6,310.1 $ 6,064.4 $ 5,398.8
Schedule of the reconciliation of consolidated net economic earnings to consolidated net income	The following table reconciles the Company’s net economic earnings to net income. Three Months Ended December 31, 2016 2015 Net Income $ 45.2 $ 46.9 Adjustments, pre-tax: Unrealized loss (gain) on energy-related derivative contracts 3.8 (4.9 ) Lower of cost or market inventory adjustments (0.1 ) 0.6 Realized gain on economic hedges prior to sale of the physical commodity (0.1 ) (0.1 ) Acquisition, divestiture and restructuring activities 0.1 1.3 Income tax effect of adjustments (1.4 ) 1.3 Net Economic Earnings $ 47.5 $ 45.1

SUMMARY OF SIGNIFICANT ACCOUN26

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) $ in Millions	Sep. 12, 2016USD ($)	Dec. 31, 2016USD ($)reporting_unit	Dec. 31, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)
Related Party Transaction [Line Items]
Proceeds from settlement for acquisition of EnergySouth		$ 3.8	$ 0
Number of operating segments | reporting_unit		2
Finance receivables, net		$ 11.8	11.2	$ 11.8
Laclede Gas
Related Party Transaction [Line Items]
Accrued unbilled revenues		103.5	74.6	26.1
Accruals for capital expenditures		6.8	4.6	14.8
Alagasco
Related Party Transaction [Line Items]
Accrued unbilled revenues		22	16.4	5.9
Accruals for capital expenditures		$ 5.6	3.1		$ 6.8
Threshold period past due for collection		90 days
Threshold period past due for write-off of financing receivable		12 months
Alagasco | Financing Receivables, Equal to Greater than 90 Days Past Due
Related Party Transaction [Line Items]
Financing receivable 90 days past due		$ 0.4	$ 0.4	$ 0.4
EnergySouth
Related Party Transaction [Line Items]
Proceeds from settlement for acquisition of EnergySouth	$ 3.8

SUMMARY OF SIGNIFICANT ACCOUN27

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Goodwill (Details) $ in Millions	3 Months Ended
	Dec. 31, 2016USD ($)
Goodwill [Roll Forward]
Balance as of September 30, 2016	$ 1,164.9
Adjustments related to the acquisition of EnergySouth	(3.5)
Balance as of December 31, 2016	1,161.4
Operating Segments | Gas Utility
Goodwill [Roll Forward]
Balance as of September 30, 2016	210.2
Adjustments related to the acquisition of EnergySouth	0
Balance as of December 31, 2016	210.2
Operating Segments | Gas Marketing
Goodwill [Roll Forward]
Balance as of September 30, 2016	0
Adjustments related to the acquisition of EnergySouth	0
Balance as of December 31, 2016	0
Other
Goodwill [Roll Forward]
Balance as of September 30, 2016	954.7
Adjustments related to the acquisition of EnergySouth	(3.5)
Balance as of December 31, 2016	$ 951.2

SUMMARY OF SIGNIFICANT ACCOUN28

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Gross Receipts Taxes (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Schedule of Gross Receipts Taxes [Line Items]
Gross Receipts taxes recorded in regulated gas distribution operating revenues	$ 19.4	$ 17.9
Laclede Gas
Schedule of Gross Receipts Taxes [Line Items]
Gross Receipts taxes recorded in regulated gas distribution operating revenues	14.1	13.9
Alagasco
Schedule of Gross Receipts Taxes [Line Items]
Gross Receipts taxes recorded in regulated gas distribution operating revenues	$ 4.2	$ 4

SUMMARY OF SIGNIFICANT ACCOUN29

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Inter-company Transactions (Details) - Affiliated Entity - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Regulated Operation | Laclede Gas | Spire Marketing
Related Party Transaction [Line Items]
Purchases of natural gas from Spire Marketing	$ 20.5	$ 13.2
Regulated Operation | Laclede Gas | Laclede Insurance Risk Services
Related Party Transaction [Line Items]
Insurance services received from Laclede Insurance Risk Services	1.1	0.2
Regulated Operation | Spire Marketing | Laclede Gas
Related Party Transaction [Line Items]
Sales of natural gas to Spire Marketing	3.6	0.7
Unregulated Operation | Laclede Gas | Laclede Pipeline Company
Related Party Transaction [Line Items]
Transportation services received from Laclede Pipeline Company	$ 0.3	$ 0.3

SUMMARY OF SIGNIFICANT ACCOUN30

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - New Accounting Pronouncements (Details) - Accounting Standards Update 2015-03 - USD ($) $ in Millions	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Spire | Other deferred charges
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt issuance costs	$ (12.5)	$ (13)	$ (12.6)
Spire | Long-term debt
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt issuance costs	12.5	13	12.6
Laclede Gas | Other deferred charges
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt issuance costs	(4.1)	(4.2)	(4.6)
Laclede Gas | Long-term debt
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt issuance costs	4.1	4.2	4.6
Alagasco | Other deferred charges
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt issuance costs	(2.3)	(2.4)	(2.4)
Alagasco | Long-term debt
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt issuance costs	$ 2.3	$ 2.4	$ 2.4

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
	Jun. 30, 2014	Dec. 31, 2016	Dec. 31, 2015
Basic EPS:
Net Income		$ 45.2	$ 46.9
Less: Income allocated to participating securities		0.1	0.2
Net Income Available to Common Shareholders		$ 45.1	$ 46.7
Weighted Average Shares Outstanding, Basic (in Shares)		45.5	43.2
Basic Earnings Per Share of Common Stock (in dollars per share)		$ 0.99	$ 1.08
Diluted EPS:
Net Income		$ 45.2	$ 46.9
Less: Income allocated to participating securities		0.1	0.2
Net Income Available to Common Shareholders		$ 45.1	$ 46.7
Weighted Average Shares Outstanding, Basic (in Shares)		45.5	43.2
Dilutive Effect of Stock Options, Restricted Stock and Restricted Stock Units (in shares)		0.2	0.2
Weighted Average Diluted Shares (in shares)		45.7	43.4
Diluted Earnings Per Share of Common Stock (in dollars per share)		$ 0.99	$ 1.08
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

REGULATORY MATTERS - Schedule

REGULATORY MATTERS - Schedule of Regulatory Assets and Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Regulatory Assets [Line Items]
Regulatory Assets: Current	$ 82.3	$ 44.2	$ 31.7
Regulatory Assets: Non-current	786.4	838	727
Total Regulatory Assets	920.9	931.9	803.3
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	42.8	28.9	41.5
Regulatory Liabilities: Non-current	132.1	130.7	129.1
Total Regulatory Liabilities	176.3	161.3	184.9
Rate Stabilization and Equalization (RSE) adjustment
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	3.8	7.5	11.1
Unbilled service margin
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	22	5.9	16.4
Refundable negative salvage
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	9	9.3	10.5
Regulatory Liabilities: Non-current	8.9	9.4	15.8
Unamortized purchased gas adjustments
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	1.4	1.7	14.3
Other
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	8	6.2	3.5
Regulatory Liabilities: Non-current	20.2	17.6	26.3
Postretirement liabilities
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Non-current	28.3	28.9	28.4
Accrued cost of removal
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Non-current	74.7	74.8	58.6
Total Regulatory Liabilities (current)
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	44.2	30.6	55.8
Total Regulatory Liabilities (non-current)
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Non-current	132.1	130.7	129.1
Pension and postretirement benefit costs
Regulatory Assets [Line Items]
Regulatory Assets: Current	63.2	27	26.7
Regulatory Assets: Non-current	439.2	487.9	441.3
Unamortized purchased gas adjustments
Regulatory Assets [Line Items]
Regulatory Assets: Current	52.2	49.7	44.6
Other
Regulatory Assets [Line Items]
Regulatory Assets: Current	19.1	17.2	5
Regulatory Assets: Non-current	29.4	30.1	33.1
Future income taxes due from customers
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	155.5	151.3	138.7
Accrued cost of removal
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	131.6	130.6	79.4
Purchased gas costs
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	4.7	12.6	11.5
Energy efficiency
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	26	25.5	23
Total Regulatory Assets (current)
Regulatory Assets [Line Items]
Regulatory Assets: Current	134.5	93.9	76.3
Total Regulatory Assets (non-current)
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	786.4	838	727
Laclede Gas
Regulatory Assets [Line Items]
Regulatory Assets: Current	59.7	23.9	20.9
Regulatory Assets: Non-current	543.4	589.8	563.9
Total Regulatory Assets	636.9	656.8	629.4
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	2.7	1.3	1.1
Regulatory Liabilities: Non-current	67.3	67.3	81.4
Total Regulatory Liabilities	70	68.6	82.5
Laclede Gas | Other
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	2.7	1.3	1.1
Regulatory Liabilities: Non-current	12.5	12.2	22.8
Laclede Gas | Accrued cost of removal
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Non-current	54.8	55.1	58.6
Laclede Gas | Total Regulatory Liabilities (current)
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	2.7	1.3	1.1
Laclede Gas | Total Regulatory Liabilities (non-current)
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Non-current	67.3	67.3	81.4
Laclede Gas | Pension and postretirement benefit costs
Regulatory Assets [Line Items]
Regulatory Assets: Current	56.3	20.2	20.2
Regulatory Assets: Non-current	333.3	375.7	362.2
Laclede Gas | Unamortized purchased gas adjustments
Regulatory Assets [Line Items]
Regulatory Assets: Current	33.8	43.1	44.6
Laclede Gas | Other
Regulatory Assets [Line Items]
Regulatory Assets: Current	3.4	3.7	0.7
Regulatory Assets: Non-current	23.9	24.7	28.5
Laclede Gas | Future income taxes due from customers
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	155.5	151.3	138.7
Laclede Gas | Purchased gas costs
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	4.7	12.6	11.5
Laclede Gas | Energy efficiency
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	26	25.5	23
Laclede Gas | Total Regulatory Assets (current)
Regulatory Assets [Line Items]
Regulatory Assets: Current	93.5	67	65.5
Laclede Gas | Total Regulatory Assets (non-current)
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	543.4	589.8	563.9
Alagasco
Regulatory Assets [Line Items]
Regulatory Assets: Current	14.4	14.9	10.8
Regulatory Assets: Non-current	229.5	230.7	162.5
Total Regulatory Assets	261	251.2	173.3
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	37.4	22.7	40.4
Regulatory Liabilities: Non-current	40.6	41.7	47.7
Total Regulatory Liabilities	78	64.4	102.4
Alagasco | Rate Stabilization and Equalization (RSE) adjustment
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	3.8	5	11.1
Alagasco | Unbilled service margin
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	22	5.9	16.4
Alagasco | Refundable negative salvage
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	9	9.3	10.5
Regulatory Liabilities: Non-current	8.9	9.4	15.8
Alagasco | Unamortized purchased gas adjustments
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	0	0	14.3
Alagasco | Other
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	2.6	2.5	2.4
Regulatory Liabilities: Non-current	3.4	3.4	3.5
Alagasco | Postretirement liabilities
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Non-current	28.3	28.9	28.4
Alagasco | Total Regulatory Liabilities (current)
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Current	37.4	22.7	54.7
Alagasco | Total Regulatory Liabilities (non-current)
Regulatory Liabilities [Line Items]
Regulatory Liabilities: Non-current	40.6	41.7	47.7
Alagasco | Pension and postretirement benefit costs
Regulatory Assets [Line Items]
Regulatory Assets: Current	6.8	6.8	6.5
Regulatory Assets: Non-current	96.8	98.9	79.1
Alagasco | Unamortized purchased gas adjustments
Regulatory Assets [Line Items]
Regulatory Assets: Current	17.1	5.6	0
Alagasco | Other
Regulatory Assets [Line Items]
Regulatory Assets: Current	7.6	8.1	4.3
Regulatory Assets: Non-current	1.1	1.2	4
Alagasco | Accrued cost of removal
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	131.6	130.6	79.4
Alagasco | Total Regulatory Assets (current)
Regulatory Assets [Line Items]
Regulatory Assets: Current	31.5	20.5	10.8
Alagasco | Total Regulatory Assets (non-current)
Regulatory Assets [Line Items]
Regulatory Assets: Non-current	$ 229.5	$ 230.7	$ 162.5

REGULATORY MATTERS - Schedul33

REGULATORY MATTERS - Schedule of Regulatory Assets Not Earnings a Return (Details) - USD ($) $ in Millions	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	$ 399.1	$ 404.8	$ 369.9
Future income taxes due from customers
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	155.5	151.3	138.7
Pension and postretirement benefit costs
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	231.4	240.6	217.7
Other
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	12.2	12.9	13.5
Laclede Gas
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	399.1	404.8	369.9
Laclede Gas | Future income taxes due from customers
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	155.5	151.3	138.7
Laclede Gas | Pension and postretirement benefit costs
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	231.4	240.6	217.7
Laclede Gas | Other
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	$ 12.2	$ 12.9	$ 13.5

REGULATORY MATTERS (Details)

REGULATORY MATTERS (Details)	3 Months Ended
	Dec. 31, 2016
Regulated Operations [Abstract]
Remaining recovery period for regulatory assets for which no return on investment during recovery period is provided	15 years

FINANCING ARRANGEMENTS (Details

FINANCING ARRANGEMENTS (Details)	Dec. 14, 2016USD ($)bankborroweragreement	Dec. 31, 2016
Line of Credit Facility [Line Items]
Number of terminated loan agreements | agreement	3
Debt covenant, short-term debt to capital requirement, maximum	70.00%
Line of Credit | Revolving Credit Facility
Line of Credit Facility [Line Items]
Number of banks in loan agreement | bank	11
Maximum borrowing capacity	$ 975,000,000
Number of borrowers under loan agreement | borrower	3
Line of Credit | Revolving Credit Facility | Spire
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 300,000,000
Ratio of short-term debt to total capital		0.59
Line of Credit | Revolving Credit Facility | Laclede Gas
Line of Credit Facility [Line Items]
Maximum borrowing capacity	475,000,000
Ratio of short-term debt to total capital		0.51
Line of Credit | Revolving Credit Facility | Alagasco
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 200,000,000
Ratio of short-term debt to total capital		0.29
Line of Credit | Revolving Credit Facility | Credit Availability Concentration Risk
Line of Credit Facility [Line Items]
Concentration risk		12.30%

FINANCING ARRANGEMENTS Short-Te

FINANCING ARRANGEMENTS Short-Term Debt (Details) - Commercial Paper Notes $ in Millions	Dec. 21, 2016USD ($)
Short-term Debt [Line Items]
Maximum aggregate face amount	$ 975
Debt maturity	365 days

FAIR VALUE OF FINANCIAL INSTR37

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Millions	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 10.6	$ 5.2	$ 4.6	$ 13.8
Laclede Gas
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	4	2.1	1.3	1.7
Alagasco
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0	0.1	$ 7.2
Quoted Prices in Active Markets (Level 1)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	10.6	5.2	4.6
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	4	2.1	1.3
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	0	0	0.1
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	506.4	398.7	377.1
Long-term debt, including current portion	2,258.1	2,257.1	1,916.5
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	312.9	243.7	274.1
Long-term debt, including current portion	910.7	900.4	858.5
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	102.5	82	43
Long-term debt, including current portion	269.3	275.5	256.5
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	10.6	5.2	4.6
Short-term debt	506.4	398.7	377.1
Long-term debt, including current portion	2,071.3	2,070.7	1,838.9
Carrying Amount | Laclede Gas
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	4	2.1	1.3
Short-term debt	312.9	243.7	274.1
Long-term debt, including current portion	804.3	804.1	803.6
Carrying Amount | Alagasco
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0	0.1
Short-term debt	102.5	82	43
Long-term debt, including current portion	247.7	247.6	247.6
Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	10.6	5.2	4.6
Short-term debt	506.4	398.7	377.1
Long-term debt, including current portion	2,258.1	2,257.1	1,916.5
Fair Value | Laclede Gas
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	4	2.1	1.3
Short-term debt	312.9	243.7	274.1
Long-term debt, including current portion	910.7	900.4	858.5
Fair Value | Alagasco
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0	0.1
Short-term debt	102.5	82	43
Long-term debt, including current portion	$ 269.3	$ 275.5	$ 256.5

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Millions	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	$ (10.4)
Derivative liability	3.5
Laclede Gas
ASSETS
Effects of Netting and Cash Margin Receivables /Payables	(6.6)	$ (0.7)	$ (0.1)
Derivative asset	23.9	25.8	19.9
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	(0.2)	(1.6)	(17.4)
Derivative liability	0	0.2	4.6
Quoted Prices in Active Markets (Level 1)
LIABILITIES
Derivative liability before netting adjustment	5.3
Quoted Prices in Active Markets (Level 1) | Laclede Gas
ASSETS
Derivative asset before netting adjustment	26.5	22.4	16
LIABILITIES
Derivative liability before netting adjustment	0.2	1.6	17.4
Significant Observable Inputs (Level 2)
LIABILITIES
Derivative liability before netting adjustment	8.6
Significant Observable Inputs (Level 2) | Laclede Gas
ASSETS
Derivative asset before netting adjustment	4	4.1	4
LIABILITIES
Derivative liability before netting adjustment	0	0.2	4.6
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
US stock/bond mutual funds | Laclede Gas
ASSETS
Effects of Netting and Cash Margin Receivables /Payables	0	0	0
Derivative asset	21.2	20.9	19.9
US stock/bond mutual funds | Quoted Prices in Active Markets (Level 1) | Laclede Gas
ASSETS
Derivative asset before netting adjustment	17.2	16.8	15.9
US stock/bond mutual funds | Significant Observable Inputs (Level 2) | Laclede Gas
ASSETS
Derivative asset before netting adjustment	4	4.1	4
US stock/bond mutual funds | Significant Unobservable Inputs (Level 3) | Laclede Gas
ASSETS
Derivative asset before netting adjustment	0	0	0
NYMEX/ICE natural gas contracts | Laclede Gas
ASSETS
Effects of Netting and Cash Margin Receivables /Payables	(6.6)	(0.4)	(0.1)
Derivative asset	2.2	4.9	0
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	(0.2)	(1.6)	(17.3)
Derivative liability	0	0	0
NYMEX/ICE natural gas contracts | Quoted Prices in Active Markets (Level 1) | Laclede Gas
ASSETS
Derivative asset before netting adjustment	8.8	5.3	0.1
LIABILITIES
Derivative liability before netting adjustment	0.2	1.6	17.3
NYMEX/ICE natural gas contracts | Significant Observable Inputs (Level 2) | Laclede Gas
ASSETS
Derivative asset before netting adjustment	0	0	0
LIABILITIES
Derivative liability before netting adjustment	0	0	0
NYMEX/ICE natural gas contracts | 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
OTCBB natural gas contracts | Laclede Gas
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables		0	0
Derivative liability		0.2	4.6
OTCBB natural gas contracts | Quoted Prices in Active Markets (Level 1) | Laclede Gas
LIABILITIES
Derivative liability before netting adjustment		0	0
OTCBB natural gas contracts | Significant Observable Inputs (Level 2) | Laclede Gas
LIABILITIES
Derivative liability before netting adjustment		0.2	4.6
OTCBB natural gas contracts | Significant Unobservable Inputs (Level 3) | Laclede Gas
LIABILITIES
Derivative liability before netting adjustment		0	0
Gasoline and heating oil contracts | Laclede Gas
ASSETS
Effects of Netting and Cash Margin Receivables /Payables	0	(0.3)
Derivative asset	0.5	0
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables			(0.1)
Derivative liability			0
Gasoline and heating oil contracts | Quoted Prices in Active Markets (Level 1) | Laclede Gas
ASSETS
Derivative asset before netting adjustment	0.5	0.3
LIABILITIES
Derivative liability before netting adjustment			0.1
Gasoline and heating oil contracts | Significant Observable Inputs (Level 2) | Laclede Gas
ASSETS
Derivative asset before netting adjustment	0	0
LIABILITIES
Derivative liability before netting adjustment			0
Gasoline and heating oil contracts | Significant Unobservable Inputs (Level 3) | Laclede Gas
ASSETS
Derivative asset before netting adjustment	0	0
LIABILITIES
Derivative liability before netting adjustment			0
Other | Interest rate swaps
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	0	0
Derivative liability	8.2	3
Other | Interest rate swaps | Quoted Prices in Active Markets (Level 1)
LIABILITIES
Derivative liability before netting adjustment	0	0
Other | Interest rate swaps | Significant Observable Inputs (Level 2)
LIABILITIES
Derivative liability before netting adjustment	8.2	3
Other | Interest rate swaps | Significant Unobservable Inputs (Level 3)
LIABILITIES
Derivative liability before netting adjustment	0	0
Gas Utility
ASSETS
Effects of Netting and Cash Margin Receivables /Payables	(6.6)	(0.7)	(0.1)
Derivative asset	24.1	25.9	19.9
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	(0.2)	(1.6)	(17.4)
Derivative liability	0	0.2	4.6
Gas Utility | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before netting adjustment	26.7	22.5	16
LIABILITIES
Derivative liability before netting adjustment	0.2	1.6	17.4
Gas Utility | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before netting adjustment	4	4.1	4
LIABILITIES
Derivative liability before netting adjustment	0	0.2	4.6
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 | US stock/bond mutual funds
ASSETS
Effects of Netting and Cash Margin Receivables /Payables	0	0	0
Derivative asset	21.2	20.9	19.9
Gas Utility | US stock/bond mutual funds | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before netting adjustment	17.2	16.8	15.9
Gas Utility | US stock/bond mutual funds | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before netting adjustment	4	4.1	4
Gas Utility | US stock/bond mutual funds | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before netting adjustment	0	0	0
Gas Utility | NYMEX/ICE natural gas contracts
ASSETS
Effects of Netting and Cash Margin Receivables /Payables	(6.6)	(0.4)	(0.1)
Derivative asset	2.2	4.9	0
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	(0.2)	(1.6)	(17.3)
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	8.8	5.3	0.1
LIABILITIES
Derivative liability before netting adjustment	0.2	1.6	17.3
Gas Utility | NYMEX/ICE natural gas contracts | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before netting adjustment	0	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	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
Derivative liability		0.2	4.6
Gas Utility | OTCBB natural gas contracts | Quoted Prices in Active Markets (Level 1)
LIABILITIES
Derivative liability before netting adjustment		0	0
Gas Utility | OTCBB natural gas contracts | Significant Observable Inputs (Level 2)
LIABILITIES
Derivative liability before netting adjustment		0.2	4.6
Gas Utility | OTCBB natural gas contracts | Significant Unobservable Inputs (Level 3)
LIABILITIES
Derivative liability before netting adjustment		0	0
Gas Utility | NYMEX gasoline and heating oil contracts
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables			(0.1)
Derivative liability			0
Gas Utility | NYMEX gasoline and heating oil contracts | Quoted Prices in Active Markets (Level 1)
LIABILITIES
Derivative liability before netting adjustment			0.1
Gas Utility | NYMEX gasoline and heating oil contracts | Significant Observable Inputs (Level 2)
LIABILITIES
Derivative liability before netting adjustment			0
Gas Utility | NYMEX gasoline and heating oil contracts | Significant Unobservable Inputs (Level 3)
LIABILITIES
Derivative liability before netting adjustment			0
Gas Utility | Gasoline and heating oil contracts
ASSETS
Effects of Netting and Cash Margin Receivables /Payables	0	(0.3)
Derivative asset	0.7	0.1
Gas Utility | Gasoline and heating oil contracts | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before netting adjustment	0.7	0.4
Gas Utility | Gasoline and heating oil contracts | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before netting adjustment	0	0
Gas Utility | Gasoline and heating oil contracts | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before netting adjustment	0	0
Gas Marketing
ASSETS
Effects of Netting and Cash Margin Receivables /Payables		(5)
Derivative asset		34.3
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables		(7.6)	(22.7)
Derivative liability		4.9	5.7
Gas Marketing | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before netting adjustment		22.9
LIABILITIES
Derivative liability before netting adjustment		5.1	18.9
Gas Marketing | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before netting adjustment		16.2
LIABILITIES
Derivative liability before netting adjustment		7.4	9.5
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 | US stock/bond mutual funds
ASSETS
Effects of Netting and Cash Margin Receivables /Payables	(11.8)		(7.3)
Derivative asset	42.1		24.7
Gas Marketing | US stock/bond mutual funds | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before netting adjustment	27.4		20.1
Gas Marketing | US stock/bond mutual funds | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before netting adjustment	26.5		11.7
Gas Marketing | US stock/bond mutual funds | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before netting adjustment	0		0.2
Gas Marketing | NYMEX/ICE natural gas contracts
ASSETS
Effects of Netting and Cash Margin Receivables /Payables	(4.9)	(3.4)	(6.9)
Derivative asset	0.3	0.4	3
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	(9.9)	(5.1)	(5)
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	0.7	0.4	4.1
LIABILITIES
Derivative liability before netting adjustment	5.1	3.5	1.5
Gas Marketing | NYMEX/ICE natural gas contracts | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before netting adjustment	4.5	3.4	5.8
LIABILITIES
Derivative liability before netting adjustment	4.8	1.6	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	(0.3)	(0.9)	(0.3)
Derivative asset	9.5	8	1.8
LIABILITIES
Effects of Netting and Cash Margin Receivables /Payables	(0.3)	(0.9)	(0.3)
Derivative liability	3.5	1.7	1.1
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	9.8	8.7	1.9
LIABILITIES
Derivative liability before netting adjustment	3.8	2.6	1.4
Gas Marketing | Natural gas commodity contracts | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before netting adjustment	0	0.2	0.2
LIABILITIES
Derivative liability before netting adjustment	$ 0	$ 0	$ 0

CONCENTRATIONS OF CREDIT RISK (

CONCENTRATIONS OF CREDIT RISK (Details) $ in Millions	3 Months Ended
	Dec. 31, 2016USD ($)subsegmentcounterparty
Concentration Risk [Line Items]
Number of groups with potential to affect overall exposure | subsegment	3
Number of large counterparties for which credit risk is disclosed | counterparty	5
Number of counterparties with investment-grade rating | counterparty	4
Energy Producers And Their Affiliates
Concentration Risk [Line Items]
Accounts receivable	$ 21.1
Net receivable amount	13.5
Utility Companies And Their Affiliates
Concentration Risk [Line Items]
Accounts receivable	53.8
Net receivable amount	48.5
Largest Counterparties
Concentration Risk [Line Items]
Accounts receivable	30.5
Net receivable amount	$ 27.7

PENSION PLANS AND OTHER POSTR40

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS - Narrative (Details) - USD ($)	3 Months Ended
	Dec. 31, 2016	Dec. 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
Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Special termination benefits	$ 0	$ 1,600,000
Pension Plans | Laclede Gas
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Special termination benefits		1,600,000
Contributions made by employer	12,300,000
Anticipated contributions to pension plans for qualified trust	16,700,000
Pension Plans | Alagasco
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Contributions made by employer	0
Nonqualified Pension Plans | Laclede Gas
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Contributions made by employer	100,000
Anticipated contributions to pension plans for qualified trust	500,000
Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Special termination benefits	0	$ 2,600,000
Anticipated contributions to pension plans for qualified trust	10,300,000
Anticipated payment directly to participants in postretirement plan	$ 400,000

PENSION PLANS AND OTHER POSTR41

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS - Net Periodic Cost (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost – benefits earned during the period	$ 5.3	$ 3.9
Interest cost on projected benefit obligation	6.9	7.1
Expected return on plan assets	(9.9)	(8.9)
Amortization of prior service cost (credit)	0.2	0.1
Amortization of actuarial gain (loss)	3.4	2
Special termination benefits	0	1.6
Subtotal	5.9	5.8
Regulatory adjustment	4.6	5
Net pension cost (income)	10.5	10.8
Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost – benefits earned during the period	2.8	2.8
Interest cost on projected benefit obligation	2.1	2.5
Expected return on plan assets	(3.4)	(3.4)
Amortization of prior service cost (credit)	0	0.1
Amortization of actuarial gain (loss)	0.6	0.9
Special termination benefits	0	2.6
Subtotal	2.1	5.5
Regulatory adjustment	(0.8)	(4.2)
Net pension cost (income)	1.3	1.3
Laclede Gas | Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost – benefits earned during the period	3.3	2.5
Interest cost on projected benefit obligation	4.8	5.4
Expected return on plan assets	(7.3)	(6.7)
Amortization of prior service cost (credit)	0.2	0.1
Amortization of actuarial gain (loss)	2.9	2
Special termination benefits	0	1.6
Subtotal	3.9	4.9
Regulatory adjustment	2.8	3.5
Net pension cost (income)	6.7	8.4
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	2.7
Interest cost on projected benefit obligation	1.7	2
Expected return on plan assets	(2.3)	(2.1)
Amortization of prior service cost (credit)	0.1	0.1
Amortization of actuarial gain (loss)	0.6	1
Special termination benefits	0	2.6
Subtotal	2.7	6.3
Regulatory adjustment	(0.4)	(3.8)
Net pension cost (income)	2.3	2.5
Alagasco | Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost – benefits earned during the period	1.6	1.4
Interest cost on projected benefit obligation	1.5	1.7
Expected return on plan assets	(1.8)	(2.2)
Amortization of actuarial gain (loss)	0.5	0
Subtotal	1.8	0.9
Regulatory adjustment	1.6	1.5
Net pension cost (income)	3.4	2.4
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
Interest cost on projected benefit obligation	0.4	0.5
Expected return on plan assets	(1.1)	(1.3)
Amortization of prior service cost (credit)	(0.1)	0
Amortization of actuarial gain (loss)	0	(0.1)
Subtotal	(0.7)	(0.8)
Regulatory adjustment	(0.4)	(0.4)
Net pension cost (income)	$ (1.1)	$ (1.2)

INFORMATION BY OPERATING SEGM42

INFORMATION BY OPERATING SEGMENT - Schedule of Operating Segment Information (Details) $ in Millions	3 Months Ended
	Dec. 31, 2016USD ($)reporting_unit	Dec. 31, 2015USD ($)	Sep. 30, 2016USD ($)
Segment Reporting [Abstract]
Number of operating segments | reporting_unit	2
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	$ 495.1	$ 399.4
Total Operating Revenues	495.1	399.4
Gas Utility
Natural and propane gas	193.8	148.5
Other operation and maintenance expenses	99.4	91.6
Depreciation and amortization	37.7	33.5
Taxes, other than income taxes	33.4	28.2
Total Gas Utility Operating Expenses	364.3	301.8
Gas Marketing and Other	41.7	10.6
Total Operating Expenses	406	312.4
Operating Income	89.1	87
Net Economic Earnings (Loss)	47.5	45.1
ASSETS
Total Assets	6,310.1	5,398.8	$ 6,064.4
Intersegment revenues
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	0	0
Other
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	1.1	0.4
Total Operating Revenues	1.8	0.8
Gas Utility
Natural and propane gas	0	0
Other operation and maintenance expenses	0	0
Depreciation and amortization	0	0
Taxes, other than income taxes	0	0
Total Gas Utility Operating Expenses	0	0
Gas Marketing and Other	2	1.6
Total Operating Expenses	2	1.6
Operating Income	(0.2)	(0.8)
Net Economic Earnings (Loss)	(5.7)	(4.6)
ASSETS
Total Assets	1,848.7	1,545.5	1,836.6
Other | Intersegment revenues
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	0.7	0.4
Eliminations
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	0	0
Total Operating Revenues	(5.1)	(13.7)
Gas Utility
Natural and propane gas	(20.7)	(13.4)
Other operation and maintenance expenses	(1.1)	(0.3)
Depreciation and amortization	0	0
Taxes, other than income taxes	0	0
Total Gas Utility Operating Expenses	(21.8)	(13.7)
Gas Marketing and Other	16.7	0
Total Operating Expenses	(5.1)	(13.7)
Operating Income	0	0
Net Economic Earnings (Loss)	0	0
ASSETS
Total Assets	(1,139.2)	(1,109.5)	(1,161.9)
Eliminations | Intersegment revenues
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	(5.1)	(13.7)
Gas Utility | Operating Segments
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	472.3	398.8
Total Operating Revenues	476.7	399.5
Gas Utility
Natural and propane gas	214.5	161.9
Other operation and maintenance expenses	100.5	91.9
Depreciation and amortization	37.7	33.5
Taxes, other than income taxes	33.4	28.2
Total Gas Utility Operating Expenses	386.1	315.5
Gas Marketing and Other	0	0
Total Operating Expenses	386.1	315.5
Operating Income	90.6	84
Net Economic Earnings (Loss)	51.8	50
ASSETS
Total Assets	5,375.6	4,799	5,184.7
Gas Utility | Operating Segments | Intersegment revenues
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	4.4	0.7
Gas Marketing | Operating Segments
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	21.7	0.2
Total Operating Revenues	21.7	12.8
Gas Utility
Natural and propane gas	0	0
Other operation and maintenance expenses	0	0
Depreciation and amortization	0	0
Taxes, other than income taxes	0	0
Total Gas Utility Operating Expenses	0	0
Gas Marketing and Other	23	9
Total Operating Expenses	23	9
Operating Income	(1.3)	3.8
Net Economic Earnings (Loss)	1.4	(0.3)
ASSETS
Total Assets	225	163.8	$ 205
Gas Marketing | Operating Segments | Intersegment revenues
Operating Segment Information [Abstract]
Total revenues including intersegment revenues	$ 0	$ 12.6

INFORMATION BY OPERATING SEGM43

INFORMATION BY OPERATING SEGMENT - Reconciliation of Consolidated Net Income to Consolidated Net Economic Earnings (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting [Abstract]
Net Income	$ 45.2	$ 46.9
Unrealized loss (gain) on energy-related derivative contracts	3.8	(4.9)
Lower of cost or market inventory adjustments	(0.1)	0.6
Realized gain on economic hedges prior to sale of the physical commodity	(0.1)	(0.1)
Acquisition, divestiture and restructuring activities	0.1	1.3
Income tax effect of adjustments	(1.4)	1.3
Net Economic Earnings	$ 47.5	$ 45.1

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Commitments (Details) $ in Millions	3 Months Ended
	Dec. 31, 2016USD ($)
Long-term Purchase Commitment [Line Items]
Minimum total payments required for natural gas contracts	$ 1,463.4
Laclede Gas
Long-term Purchase Commitment [Line Items]
Minimum total payments required for natural gas contracts	614.8
Alagasco
Long-term Purchase Commitment [Line Items]
Minimum total payments required for natural gas contracts	$ 340

COMMITMENTS AND CONTINGENCIES45

COMMITMENTS AND CONTINGENCIES - Contingencies (Details)	Dec. 17, 2013fatality	Dec. 31, 2016lawsuitsiteplaintiff	Dec. 31, 2016lawsuitsite	Sep. 30, 2014site
Laclede Gas
Loss Contingencies [Line Items]
Number of former manufactured gas plant (MGP) sites in Missouri		4	4
Number of former manufactured gas plant (MGP) sites enrolled in BVCP		2	2
Alagasco
Loss Contingencies [Line Items]
Number of former manufactured gas plant (MGP)		9	9
Number of former manufactured gas distribution		5	5
Number of incident fatalities | fatality	1
Mobile Gas Service Corporation [Member]
Loss Contingencies [Line Items]
Number of lawsuits filed | lawsuit			14
Number of lawsuits settled | lawsuit			11
Number of lawsuits pending | lawsuit		3	3
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	7
Previous Ownership | Mobile Gas Service Corporation [Member]
Loss Contingencies [Line Items]
Number of former manufactured gas plant (MGP)		1	1
Current Ownership | Alagasco
Loss Contingencies [Line Items]
Number of former manufactured gas plant (MGP)		4	4
Number of former manufactured gas distribution		1	1
Pending Litigation [Member] | Mobile Gas Service Corporation [Member]
Loss Contingencies [Line Items]
Number of plaintiffs | plaintiff		270
Shrewsbury, Missouri | Laclede Gas
Loss Contingencies [Line Items]
Number of former manufactured gas plant (MGP) sites in Missouri		1	1
St. Louis, Missouri | Laclede Gas
Loss Contingencies [Line Items]
Number of former manufactured gas plant (MGP) sites in Missouri		3	3