Spire Missouri 10-K 24 Nov 15 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2015	Nov. 20, 2015	Mar. 31, 2015
Entity Information [Line Items]
Entity Registrant Name	LACLEDE GROUP 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 Public Float			$ 2,145,801,563
Entity Common Stock, Shares Outstanding		43,350,411
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Document Type	10-K
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
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 Public Float			0
Entity Common Stock, Shares Outstanding		24,577
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Document Type	10-K
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
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 Public Float			$ 0
Entity Common Stock, Shares Outstanding		1,972,052
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Document Type	10-K
Amendment Flag	false
Document Period End Date	Sep. 30, 2015

CONSOLIDATED STATEMENTS OF INCO

CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Millions, $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013
Operating Revenues:
Gas Utility		$ 1,891.8	$ 1,462.6		$ 847.2
Gas Marketing and other		84.6	164.6		169.8
Total Operating Revenues		1,976.4	1,627.2		1,017
Gas Utility
Natural and propane gas		882.4	731.7		433.4
Other operation and maintenance expenses		390.6	287.8		180.3
Depreciation and amortization		129.9	82.4		48.3
Taxes, other than income taxes		142.1	112		60.1
Total Gas Utility Operating Expenses		1,545	1,213.9		722.1
Gas Marketing and other		158.9	246.9		198.4
Total Operating Expenses		1,703.9	1,460.8		920.5
Operating Income		272.5	166.4		96.5
Other Income and (Income Deductions) – Net		1.2	(3.3)		2.5
Interest Charges:
Interest on long-term debt		66.6	39.3		25.5
Other interest charges		8	6.9		3.1
Total Interest Charges		74.6	46.2		28.6
Income Before Income Taxes		199.1	116.9		70.4
Income Tax Expense		62.2	32.3		17.6
Net Income		$ 136.9	$ 84.6		$ 52.8
Weighted Average Number of Common Shares Outstanding:
Basic (in shares)		43.2	35.8		25.9
Diluted (in shares)		43.3	35.9		26
Basic Earnings Per Share of Common Stock (in dollars per share)		$ 3.16	$ 2.36		$ 2.03
Diluted Earnings Per Share of Common Stock (in dollars per share)		$ 3.16	$ 2.35		$ 2.02
Laclede Gas
Operating Revenues:
Gas Utility		$ 1,416.6	$ 1,448.1		$ 857.8
Other		0	0.1		1.6
Total Operating Revenues		1,416.6	1,448.2		859.4
Gas Utility
Natural and propane gas		786.1	816.9		469.1
Other operation and maintenance expenses		253.6	276.4		180.7
Depreciation and amortization		82.6	78.5		48.3
Taxes, other than income taxes		108.9	110.1		60.1
Total Gas Utility Operating Expenses		1,231.2	1,281.9		758.2
Gas Marketing and other		0	(0.1)		13.7
Total Operating Expenses		1,231.2	1,281.8		771.9
Operating Income		185.4	166.4		87.5
Other Income and (Income Deductions) – Net		(0.5)	(3.4)		2
Interest Charges:
Interest on long-term debt		33.1	34.4		24.9
Other interest charges		3.3	3		1.2
Total Interest Charges		36.4	37.4		26.1
Income Before Income Taxes		148.5	125.6		63.4
Income Tax Expense		43.2	35.5		14.6
Net Income		105.3	$ 90.1		$ 48.8
Alagasco
Operating Revenues:
Gas Utility	$ 417.2	479.2		$ 533.3
Total Operating Revenues	417.2	479.2		533.3
Gas Utility
Natural and propane gas	184.5	171.5		215.5
Other operation and maintenance expenses	107.5	138		143.1
Depreciation and amortization	34.4	47.3		43.9
Taxes, other than income taxes	28.6	33.2		37.1
Total Operating Expenses	355	390		439.6
Operating Income	62.2	89.2		93.7
Other Income and (Income Deductions) – Net	2.2	2		14
Interest Charges:
Interest on long-term debt	10.1	11.6		13.5
Other interest charges	1.4	2.3		2.1
Total Interest Charges	11.5	13.9		15.6
Income Before Income Taxes	52.9	77.3		92.1
Income Tax Expense	19.9	29.3		34.7
Net Income	$ 33	$ 48		$ 57.4

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Net income	$ 136.9	$ 84.6	$ 52.8
Cash flow hedging derivative instruments:
Net hedging gain (losses) arising during the period	(5.5)	(4.5)	5
Reclassification adjustment for losses included in net income	4.4	2.5	0.3
Net unrealized gains (losses) on cash flow hedging derivative instruments	(1.1)	(2)	5.3
Defined benefit pension and other postretirement benefit plans:
Net actuarial gain (losses) arising during the period	0.1	0	(0.1)
Amortization of actuarial loss included in net periodic pension and postretirement benefit cost	0.4	0.5	0.2
Net defined benefit pension and other postretirement benefit plans	0.5	0.5	0.1
Other Comprehensive Income (Loss), Before Tax	(0.6)	(1.5)	5.4
Income Tax Expense (Benefit) Related to Items of Other Comprehensive Income (Loss)	(0.3)	(0.6)	2.1
Other Comprehensive Income (Loss), Net of Tax	(0.3)	(0.9)	3.3
Comprehensive Income	136.6	83.7	56.1
Laclede Gas
Net income	105.3	90.1	48.8
Cash flow hedging derivative instruments:
Net hedging gain (losses) arising during the period	(1.2)	0.1	0.1
Reclassification adjustment for losses included in net income	0.9	(0.2)	(0.2)
Net unrealized gains (losses) on cash flow hedging derivative instruments	(0.3)	(0.1)	(0.1)
Defined benefit pension and other postretirement benefit plans:
Net actuarial gain (losses) arising during the period	0.1	0	(0.1)
Amortization of actuarial loss included in net periodic pension and postretirement benefit cost	0.4	0.4	0.2
Net defined benefit pension and other postretirement benefit plans	0.5	0.4	0.1
Other Comprehensive Income (Loss), Before Tax	0.2	0.3	0
Income Tax Expense (Benefit) Related to Items of Other Comprehensive Income (Loss)	0	0.1	0
Other Comprehensive Income (Loss), Net of Tax	0.2	0.2	0
Comprehensive Income	$ 105.5	$ 90.3	$ 48.8

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2015	Sep. 30, 2014
ASSETS
Utility Plant	$ 4,234.5	$ 3,928.3
Less: Accumulated depreciation and amortization	1,307	1,168.6
Net Utility Plant	2,927.5	2,759.7
Non-utility property (net of accumulated depreciation and amortization, $7.5 and $6.7 at September 30, 2015 and 2014, respectively)	13.7	9.2
Goodwill	946	937.8
Other investments	59.9	60
Other Property and Investments	1,019.6	1,007
Current Assets:
Cash and cash equivalents	13.8	16.1
Accounts receivable:
Utility	138.1	148.2
Other	86.7	86.5
Allowance for doubtful accounts	(14.2)	(15.9)
Delayed customer billings	2.6	10.8
Inventories:
Natural gas	188.6	245.5
Propane gas	12	11.7
Materials and supplies	14.8	13
Natural gas receivable	17.3	7.3
Derivative instrument assets	4.6	2.4
Unamortized purchased gas adjustments	12.9	54
Regulatory assets	27.6	26.8
Deferred income tax	5.8	(9.9)
Prepayments and other	25.3	21.6
Total Current Assets	530.1	628
Deferred Charges:
Regulatory assets	737.6	614.3
Deferred income tax	(482.1)	(383.8)
Other	75.4	65
Total Deferred Charges	813	679.3
Total Assets	5,290.2	5,074
Capitalization:
Common stock equity	1,573.6	1,508.4
Long-term debt	1,771.5	1,851
Total Capitalization	3,345.1	3,359.4
Current Liabilities:
Current portion of long-term debt	80	0
Notes payable	338	287.1
Accounts payable	146.5	176.7
Advance customer billings	44.3	32.2
Wages and compensation accrued	32.7	36
Dividends payable	21.1	19.9
Customer deposits	32.1	34
Interest accrued	14.3	15.1
Unamortized purchased gas adjustments	28.2	22.4
Taxes accrued	51.7	63.4
Deferred income taxes	0	9.9
Regulatory liabilities	32.4	41.3
Other	32.5	47.8
Total Current Liabilities	853.8	785.8
Deferred Credits and Other Liabilities:
Deferred income taxes	482.1	383.8
Pension and postretirement benefit costs	253.4	244.9
Asset retirement obligations	159.2	99.2
Regulatory liabilities	119.3	125.8
Other	77.3	75.1
Total Deferred Credits and Other Liabilities	$ 1,091.3	$ 928.8
Commitments and Contingencies
Total Capitalization and Liabilities	$ 5,290.2	$ 5,074
Laclede Gas
ASSETS
Utility Plant	2,579.1	2,403.3
Less: Accumulated depreciation and amortization	590	542.3
Net Utility Plant	1,989.1	1,861
Goodwill	210.2	210.2
Other investments	55.3	55.7
Other Property and Investments	265.5	265.9
Current Assets:
Cash and cash equivalents	1.7	3.7
Accounts receivable:
Utility	103.4	111.1
Other	25.2	19.2
Allowance for doubtful accounts	(10)	(10.7)
Delayed customer billings	2.6	10.8
Receivables from associated companies	2.5	11.4
Inventories:
Natural gas	138.2	191.1
Propane gas	12	11.7
Materials and supplies	9.3	7.8
Unamortized purchased gas adjustments	12.9	54
Regulatory assets	16.2	18
Deferred income tax	0.4	(11.3)
Prepayments and other	12.5	15.5
Total Current Assets	326.5	443.6
Deferred Charges:
Regulatory assets	573.6	523.7
Deferred income tax	(485.2)	(399.8)
Other	12.8	10.8
Total Deferred Charges	586.4	534.5
Total Assets	3,167.5	3,105
Capitalization:
Common stock equity	1,037.8	1,007.8
Long-term debt	808.1	807.9
Total Capitalization	1,845.9	1,815.7
Current Liabilities:
Notes payable	233	238.6
Accounts payable	61.5	70.1
Accounts payable – associated companies	5.5	6
Advance customer billings	25.2	15.5
Wages and compensation accrued	26.8	30.3
Dividends payable	19.9	19
Customer deposits	13	14.8
Interest accrued	7.6	8.1
Taxes accrued	25.4	43.9
Regulatory liabilities	0.6	0.6
Other	18.5	41.3
Total Current Liabilities	437	488.2
Deferred Credits and Other Liabilities:
Deferred income taxes	485.2	399.8
Pension and postretirement benefit costs	207.8	215.3
Asset retirement obligations	72.4	71.2
Regulatory liabilities	70.6	72.1
Other	48.6	42.7
Total Deferred Credits and Other Liabilities	$ 884.6	801.1
Commitments and Contingencies
Total Capitalization and Liabilities	$ 3,167.5	3,105
Alagasco
ASSETS
Utility Plant	1,655.4	1,525.1
Less: Accumulated depreciation and amortization	717	626.4
Net Utility Plant	938.4	898.7
Current Assets:
Cash and cash equivalents	7.2	5.6
Accounts receivable:
Utility	34.7	39
Other	5.2	5.1
Allowance for doubtful accounts	(4.2)	(5.1)
Inventories:
Natural gas	40.4	48
Materials and supplies	5.4	5.1
Regulatory assets	11.4	8.8
Deferred income tax	6.2	2.3
Prepayments and other	4.6	1.6
Total Current Assets	110.9	110.4
Deferred Charges:
Regulatory assets	163.6	90.6
Deferred income tax	248.4	277.8
Other	57.7	47.1
Total Deferred Charges	469.7	415.5
Total Assets	1,519	1,424.6
Capitalization:
Common stock equity	874.6	849.6
Long-term debt	170	249.8
Total Capitalization	1,044.6	1,099.4
Current Liabilities:
Current portion of long-term debt	80	0
Notes payable	31	16
Accounts payable	21.8	34.2
Accounts payable – associated companies	0.2	0.4
Advance customer billings	19.1	16.7
Wages and compensation accrued	5.8	5.7
Customer deposits	19.1	19.1
Interest accrued	3.5	3.9
Unamortized purchased gas adjustments	28.2	22.4
Taxes accrued	26	30
Regulatory liabilities	31.8	40.7
Other	5.4	6.8
Total Current Liabilities	271.9	195.9
Deferred Credits and Other Liabilities:
Pension and postretirement benefit costs	45.6	29.6
Asset retirement obligations	86.6	27.7
Regulatory liabilities	48.7	53.7
Other	21.6	18.3
Total Deferred Credits and Other Liabilities	202.5	129.3
Total Capitalization and Liabilities	$ 1,519	$ 1,424.6

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Sep. 30, 2015	Sep. 30, 2014
Assets
Non-utility property, accumulated depreciation and amortization	$ 7.5	$ 6.7

CONSOLIDATED STATEMENTS OF CAPI

CONSOLIDATED STATEMENTS OF CAPITALIZATION - USD ($) $ in Millions	Sep. 30, 2015	Sep. 30, 2014
Common Stock Equity:
Common stock, par value $1 per share	$ 43.3	$ 43.2
Paid-in capital	1,038.1	1,029.4
Retained earnings	494.2	437.5
Accumulated other comprehensive loss	(2)	(1.7)
Total Common Stock Equity	1,573.6	1,508.4
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	1,773.8	1,853.6
Unamortized discount, net of premium, on long-term debt	(2.3)	(2.6)
Total Long-Term Debt	1,771.5	1,851
Total Capitalization	3,345.1	3,359.4
Laclede Group | Floating Rate Senior Notes, due August 15, 2017
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	250	250
Laclede Group | 2.55% Senior Notes, due August 15, 2019
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	125	125
Laclede Group | 3.31% Notes Payable, due December 15, 2022
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	25	25
Laclede Group | 2.0% Series A Remarketable Subordinated Notes, due April 1, 2022
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	143.8	143.8
Laclede Group | 4.70% Senior Notes, due August 15, 2044
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	250	250
Laclede Gas
Common Stock Equity:
Common stock, par value $1 per share	0.1	0.1
Paid-in capital	748.2	744
Retained earnings	291.2	265.6
Accumulated other comprehensive loss	(1.7)	(1.9)
Total Common Stock Equity	1,037.8	1,007.8
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	810	810
Unamortized discount, net of premium, on long-term debt	(1.9)	(2.1)
Total Long-Term Debt	808.1	807.9
Total Capitalization	1,845.9	1,815.7
Laclede Gas | 2.0% Series, due August 15, 2018
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	100	100
Laclede Gas | 5.5% Series, due May 1, 2019
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	50	50
Laclede Gas | 3.0% Series, due March 15, 2023
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	55	55
Laclede Gas | 3.4% Series, due August 15, 2023
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	250	250
Laclede Gas | 3.4% Series, due March 15, 2028
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	45	45
Laclede Gas | 7.0% Series, due June 1, 2029
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	25	25
Laclede Gas | 7.9% Series, due September 15, 2030
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	30	30
Laclede Gas | 6.0% Series, due May 1, 2034
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	100	100
Laclede Gas | 6.15% Series, due June 1, 2036
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	55	55
Laclede Gas | 4.625% Series, due August 15, 2043
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	100	100
Alagasco
Common Stock Equity:
Common stock, par value $1 per share, and paid-in capital	480.9	503.9
Retained earnings	393.7	345.7
Total Common Stock Equity	874.6	849.6
Long-Term Debt - Laclede Gas:
Total Long-Term Debt	170	249.8
Total Capitalization	1,044.6	1,099.4
Alagasco | 5.368% Notes, due December 1, 2015
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	0	80
Alagasco | 5.2% Notes, due January 15, 2020
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	40	40
Alagasco | 3.86% Notes, due December 23, 2021
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	50	50
Alagasco | 3.21% Notes, due September 15, 2025
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	35	0
Alagasco | 5.7% Notes, due January 15, 2035
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	0	34.8
Alagasco | 5.9% Notes, due January 15, 2037
Long-Term Debt - Laclede Gas:
Debt instrument, principal outstanding	$ 45	$ 45

CONSOLIDATED STATEMENTS OF CAP7

CONSOLIDATED STATEMENTS OF CAPITALIZATION (Parenthetical) - $ / shares	Sep. 30, 2015	Sep. 30, 2014
Long - Term Debt - Laclede Gas:
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, authorized (in shares)	70,000,000	70,000,000
Common stock, outstanding (in shares)	43,183,818	43,183,818
Laclede Group | 2.55% Senior Notes, due August 15, 2019
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	2.55%	2.55%
Laclede Group | 3.31% Notes Payable, due December 15, 2022
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	3.31%	3.31%
Laclede Group | 2.0% Series A Remarketable Subordinated Notes, due April 1, 2022
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	2.00%	2.00%
Laclede Group | 4.70% Senior Notes, due August 15, 2044
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	4.70%	4.70%
Laclede Gas
Long - Term Debt - Laclede Gas:
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, authorized (in shares)	50,000,000	50,000,000
Common stock, outstanding (in shares)	24,577	24,549
Laclede Gas | 2.0% Series, due August 15, 2018
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	2.00%	2.00%
Laclede Gas | 5.5% Series, due May 1, 2019
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	5.50%	5.50%
Laclede Gas | 3.0% Series, due March 15, 2023
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	3.00%	3.00%
Laclede Gas | 3.4% Series, due August 15, 2023
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	3.40%	3.40%
Laclede Gas | 3.4% Series, due March 15, 2028
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	3.40%	3.40%
Laclede Gas | 7.0% Series, due June 1, 2029
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	7.00%	7.00%
Laclede Gas | 7.9% Series, due September 15, 2030
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	7.90%	7.90%
Laclede Gas | 6.0% Series, due May 1, 2034
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	6.00%	6.00%
Laclede Gas | 6.15% Series, due June 1, 2036
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	6.15%	6.15%
Laclede Gas | 4.625% Series, due August 15, 2043
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	4.625%	4.625%
Alagasco
Long - Term Debt - Laclede Gas:
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, authorized (in shares)	3,000,000	3,000,000
Common stock, outstanding (in shares)	1,972,052	1,972,052
Alagasco | 5.368% Notes, due December 1, 2015
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	5.368%	5.368%
Alagasco | 5.2% Notes, due January 15, 2020
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	5.20%	5.20%
Alagasco | 3.86% Notes, due December 23, 2021
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	3.86%	3.86%
Alagasco | 3.21% Notes, due September 15, 2025
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	3.21%	3.21%
Alagasco | 5.7% Notes, due January 15, 2035
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	5.70%	5.70%
Alagasco | 5.9% Notes, due January 15, 2037
Long - Term Debt - Laclede Gas:
Debt instrument, interest rate, stated percentage	5.90%	5.90%

CONSOLIDATED STATEMENTS OF COMM

CONSOLIDATED STATEMENTS OF COMMON SHAREHOLDERS' EQUITY - USD ($) $ in Millions	Total	Common Stock Outstanding	Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income/(Loss)	Laclede Gas	Laclede GasCommon Stock Outstanding	Laclede GasPaid-in Capital	Laclede GasRetained Earnings	Laclede GasAccumulated Other Comprehensive Income/(Loss)	Alagasco	AlagascoCommon Stock Outstanding	AlagascoPaid-in Capital	AlagascoRetained Earnings
BALANCE (in shares) at Sep. 30, 2012		22,539,431					12,804
BALANCE at Sep. 30, 2012	$ 601.6	$ 22.6	$ 168.6	$ 414.5	$ (4.1)	$ 491.3	$ 0.1	$ 257.3	$ 236	$ (2.1)
Stockholders' Equity Rollforward
Net income	52.8			52.8		48.8			48.8
Common stock offering (in shares)		10,005,000					11,745
Common stock offering	427.2	$ 10	417.2			477.2		477.2
Dividend reinvestment plan (in shares)		44,074
Dividend reinvestment plan	1.8	$ 0	1.8
Stock-based compensation costs	4.4		4.4			3.1		3.1
Equity Incentive Plan (in shares)		108,331
Equity Incentive Plan	2.7	$ 0.1	2.6
Employees’ taxes paid associated with restricted shares withheld upon vesting	(0.9)		(0.9)
Tax benefit - stock compensation	0.6		0.6			0.5		0.5
Dividends declared:
Common stock	(47.2)			(47.2)		(47)			(47)
Other comprehensive loss, net of tax	3.3				3.3	0
BALANCE (in shares) at Sep. 30, 2013		32,696,836					24,549
BALANCE at Sep. 30, 2013	1,046.3	$ 32.7	594.3	420.1	(0.8)	973.9	$ 0.1	738.1	237.8	(2.1)
BALANCE (in shares) at Dec. 31, 2012												1,972,052
BALANCE at Dec. 31, 2012											$ 360.5	$ 0	$ 34.5	$ 326
Stockholders' Equity Rollforward
Net income											57.4			57.4
Dividends declared:
Common stock											(33.3)			(33.3)
BALANCE (in shares) at Dec. 31, 2013												1,972,052
BALANCE at Dec. 31, 2013											384.6	$ 0	34.5	350.1
BALANCE (in shares) at Sep. 30, 2013		32,696,836					24,549
BALANCE at Sep. 30, 2013	1,046.3	$ 32.7	594.3	420.1	(0.8)	973.9	$ 0.1	738.1	237.8	(2.1)
Stockholders' Equity Rollforward
Net income	35.6					35.3					19.8
BALANCE (in shares) at Dec. 31, 2013												1,972,052
BALANCE at Dec. 31, 2013											384.6	$ 0	34.5	350.1
BALANCE (in shares) at Sep. 30, 2013		32,696,836					24,549
BALANCE at Sep. 30, 2013	1,046.3	$ 32.7	594.3	420.1	(0.8)	973.9	$ 0.1	738.1	237.8	(2.1)
Stockholders' Equity Rollforward
Net income	84.6			84.6		90.1			90.1
Common stock offering (in shares)		10,350,000					28
Common stock offering	456.8	$ 10.4	446.4			1.1		1.1
Equity units offering	(19.7)		(19.7)
Dividend reinvestment plan (in shares)		33,667
Dividend reinvestment plan	1.5		1.5
Stock-based compensation costs	5.8		5.8			4.2		4.2
Equity Incentive Plan (in shares)		97,902
Equity Incentive Plan	1.7	$ 0.1	1.6
Employees’ taxes paid associated with restricted shares withheld upon vesting	(1.1)		(1.1)
Tax benefit - stock compensation	0.6		0.6			0.6		0.6
Dividends declared:
Common stock	(67.2)			(67.2)		(62.3)			(62.3)
Other comprehensive loss, net of tax	(0.9)				(0.9)	0.2				0.2
BALANCE (in shares) at Sep. 30, 2014		43,178,405					24,577					1,972,052
BALANCE at Sep. 30, 2014	1,508.4	$ 43.2	1,029.4	437.5	(1.7)	1,007.8	$ 0.1	744	265.6	(1.9)	849.6	$ 0	503.9	345.7
BALANCE (in shares) at Dec. 31, 2013												1,972,052
BALANCE at Dec. 31, 2013											384.6	$ 0	34.5	350.1
Stockholders' Equity Rollforward
Net income											33			33
Dividends declared:
Common stock											(37.4)			(37.4)
Purchase accounting adjustments											469.4		469.4
BALANCE (in shares) at Sep. 30, 2014		43,178,405					24,577					1,972,052
BALANCE at Sep. 30, 2014	1,508.4	$ 43.2	1,029.4	437.5	(1.7)	1,007.8	$ 0.1	744	265.6	(1.9)	849.6	$ 0	503.9	345.7
Stockholders' Equity Rollforward
Net income	136.9			136.9		105.3			105.3		48			48
Common stock offering (in shares)												0
Common stock offering											(27)		(27)
Dividend reinvestment plan (in shares)		31,166
Dividend reinvestment plan	1.6		1.6
Stock-based compensation costs	3		3			3.7		3.7
Equity Incentive Plan (in shares)		125,441
Equity Incentive Plan	5.1	$ 0.1	5
Employees’ taxes paid associated with restricted shares withheld upon vesting	(1.6)		(1.6)
Tax benefit - stock compensation	0.7		0.7			0.5		0.5
Dividends declared:
Common stock	(80.2)			(80.2)		(79.7)			(79.7)
Purchase accounting adjustments											4		4
Other comprehensive loss, net of tax	(0.3)				(0.3)	0.2				0.2
BALANCE (in shares) at Sep. 30, 2015		43,335,012					24,577					1,972,052
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
Stockholders' Equity Rollforward
Net income	(18.7)					(3.6)					(9.6)
BALANCE (in shares) at Sep. 30, 2015		43,335,012					24,577					1,972,052
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

CONSOLIDATED STATEMENTS OF COM9

CONSOLIDATED STATEMENTS OF COMMON SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Statement of Stockholders' Equity [Abstract]
Dividends declared, common stock (in dollars per share)	$ 1.84	$ 1.76	$ 1.70

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013
Operating Activities:
Net income		$ 136.9	$ 84.6		$ 52.8
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion		130.8	83.3		49.3
Deferred income taxes and investment tax credits		65.5	31.4		22
Changes in assets and liabilities:
Accounts receivable – net		(4.8)	(5.3)		(0.7)
Unamortized purchased gas adjustments		46.9	(36.4)		23.1
Deferred purchased gas costs		(19.8)	13.9		13.3
Accounts payable		(30)	8.6		35.4
Delayed / advance customer billings – net		20.3	(19.1)		(8.2)
Taxes accrued		(17)	(0.8)		3.7
Inventories		54.8	(15.5)		(30.6)
Other assets and liabilities		(67.6)	(27.5)		2.8
Other		6.4	5.4		1
Net cash provided by operating activities		322.4	122.6		163.9
Investing Activities:
Capital expenditures		(289.8)	(171)		(130.8)
Acquisition of Alagasco (net of $12.1 cash acquired in 2014)		(8.2)	(1,305.2)		0
Acquisition of MGE		0	23.9		(975)
Proceeds from sale of right to acquire New England Gas Company		0	11		0
Other		(0.7)	3.7		(2.5)
Net cash used in investing activities		(298.7)	(1,437.6)		(1,108.3)
Financing Activities:
Issuance of long-term debt		35	768.8		575
Repayment of long-term debt		(34.8)	(80)		(25)
Issuance of short-term debt - net		50.8	198.1		33.9
Issuance of common stock		3.1	460		431.7
Dividends paid		(79)	(61.9)		(42.5)
Other		(1.1)	(6.9)		(3.2)
Net cash (used in) provided by financing activities		(26)	1,278.1		969.9
Net (Decrease) Increase in Cash and Cash Equivalents		(2.3)	(36.9)		25.5
Cash and Cash Equivalents at Beginning of Year		16.1	53		27.5
Cash and Cash Equivalents at End of Year	$ 16.1	13.8	16.1		53
Supplemental disclosure of cash (paid) refunded for:
Interest		(65.3)	(40.6)		(26.3)
Income taxes		1.3	(3.4)		9.4
Laclede Gas
Operating Activities:
Net income		105.3	90.1		48.8
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion		82.6	78.5		48.3
Deferred income taxes and investment tax credits		45.4	35.6		22.2
Changes in assets and liabilities:
Accounts receivable – net		9.9	(21.5)		6.7
Unamortized purchased gas adjustments		41.1	(36.4)		23.1
Deferred purchased gas costs		(19.8)	13.9		13.3
Accounts payable		(11.4)	6.8		16.4
Delayed / advance customer billings – net		17.9	(19.1)		(8.3)
Taxes accrued		(14.6)	10		1
Inventories		51.2	(26.4)		(16.2)
Other assets and liabilities		(32.8)	(3.3)		(29.4)
Other		2.8	2.8		(0.4)
Net cash provided by operating activities		277.6	131		125.5
Investing Activities:
Capital expenditures		(198.6)	(163)		(128.5)
Acquisition of MGE		0	23.9		(975)
Other		2.9	4.1		(1.3)
Net cash used in investing activities		(195.7)	(135)		(1,104.8)
Financing Activities:
Issuance of first mortgage bonds		0	0		550
Repayment of long-term debt		0	(80)		(25)
Issuance of short-term debt - net		(5.7)	164.6		33.9
Borrowings from Laclede Group		18.4	276.1		172
Repayment of borrowings from Laclede Group		(18.4)	(322.7)		(162.4)
Issuance of common stock		0	1.2		477.2
Dividends paid		(78.7)	(57.2)		(42.4)
Other		0.5	1.8		(2.5)
Net cash (used in) provided by financing activities		(83.9)	(16.2)		1,000.8
Net (Decrease) Increase in Cash and Cash Equivalents		(2)	(20.2)		21.5
Cash and Cash Equivalents at Beginning of Year		3.7	23.9		2.4
Cash and Cash Equivalents at End of Year	3.7	1.7	3.7		23.9
Supplemental disclosure of cash (paid) refunded for:
Interest		(31)	(36.4)		(25.7)
Income taxes		0.7	(0.2)		7.6
Alagasco
Operating Activities:
Net income	33	48		$ 57.4
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion	34.4	47.3		43.9
Deferred income taxes and investment tax credits	4	29.2		15
Changes in assets and liabilities:
Accounts receivable – net	26.4	(9.1)		(23.2)
Unamortized purchased gas adjustments	24.8	5.8		40.3
Accounts payable	(11.5)	(10.4)		(3.1)
Delayed / advance customer billings – net	(0.3)	2.4		(2.7)
Taxes accrued	1.9	(4)		3.9
Inventories	(11.8)	7.2		0
Other assets and liabilities	17.1	(18)		9.9
Other	(3)	2		(11.4)
Net cash provided by operating activities	115	100.4		130
Investing Activities:
Capital expenditures	(46.2)	(85.8)	(46.2)	(86)	$ (86)
Proceeds from the sale of assets	0.8	0		13.8
Other	0	(1)		0
Net cash used in investing activities	(45.4)	(86.8)		(72.2)
Financing Activities:
Issuance of first mortgage bonds	0	35		0
Repayment of long-term debt	0	(34.8)		0
Issuance of short-term debt - net	(34)	15		(27)
Return of capital to Laclede Group	0	(27)		0
Dividends paid	(37.4)	0		(33.3)
Other	4.4	(0.2)		(0.1)
Net cash (used in) provided by financing activities	(67)	(12)		(60.4)
Net (Decrease) Increase in Cash and Cash Equivalents	2.6	1.6		(2.6)
Cash and Cash Equivalents at Beginning of Year	3	5.6		5.6
Cash and Cash Equivalents at End of Year	5.6	7.2	$ 5.6	3
Supplemental disclosure of cash (paid) refunded for:
Interest	(9.6)	(12.3)		(13.5)
Income taxes	$ (20.4)	$ 0		$ (23.1)

CONSOLIDATED STATEMENTS OF CA11

CONSOLIDATED STATEMENTS OF CASH FLOWS CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) $ in Millions	12 Months Ended
	Sep. 30, 2015USD ($)
Statement of Cash Flows [Abstract]
Cash acquired from acquisition of Alagasco	$ 12.1

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2015
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 audited financial statements of The Laclede Group, Inc. (Laclede Group or the Company), as well as Laclede Gas Company (Laclede Gas or the Missouri Utilities) and Alabama Gas Corporation (Alagasco or the Alabama Utility). Laclede Gas, which includes the operations of Missouri Gas Energy (MGE), and Alagasco are wholly owned subsidiaries of the Company. Collectively, Laclede Gas and Alagasco are referred to as the Utilities. The accompanying audited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). The consolidated financial position, results of operations, and cash flows of Laclede Group are primarily derived from the financial position, results of operations, and cash flows of the Utilities. In compliance with GAAP, transactions between the Utilities and their affiliates, as well as intercompany balances on the Utilities' balance sheets, have not been eliminated from the Utilities' financial statements. The Company's August 31, 2014 acquisition of Alagasco and Laclede Gas' September 1, 2013 acquisition of MGE are included in the results of operations since their respective acquisition dates and impact the comparability of the financial statement periods presented for the Company and Laclede Gas. For a further discussion of the acquisitions, see Note 2 , Acquisitions. The Utilities are regulated natural gas distribution utilities. Due to the seasonal nature of the Utilities, Laclede Group's earnings are typically concentrated during the heating season of November through April each fiscal year. Effective September 2, 2014, Alagasco amended its bylaws to change Alagasco's fiscal year from beginning January 1 and ending on December 31, to beginning October 1 and ending on September 30. As a result, the financial statements covering the nine-month period from January 1, 2014 through September 30, 2014 (the “transition period”) were included in the Alagasco’s transition report on Form 10-K/T for such period and are presented in the financial statements and notes herein. The period beginning January 1, 2013 through December 31, 2013 is referred to as “calendar 2013.” For the fiscal year 2015, Alagasco's financial statements cover the fiscal year October 1, 2014 to September 30, 2015. NATURE OF OPERATIONS – The Laclede Group, Inc. (NYSE: LG), headquartered in St. Louis, Missouri, is a public utility holding company. The Company has two operating 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 Laclede Group in terms of revenue and earnings generation. The Gas Utility segment is comprised of the operations of the Missouri Utilities and the Alabama Utility and serves St. Louis and eastern Missouri, Kansas City and western Missouri (through MGE), and central and northern Alabama. Laclede Group’s primary non-utility business, Laclede Energy Resources, Inc. (LER), included in the Gas Marketing segment, provides non-regulated natural gas services. The activities of other subsidiaries are described in Note 14 , Information by Operating Segment, and are reported as Other. USE OF ESTIMATES – The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. SYSTEM OF ACCOUNTS – The accounts of the Missouri Utilities are maintained in accordance with the Uniform System of Accounts prescribed by the Missouri Public Service Commission (MoPSC), which system substantially conforms to that prescribed by the Federal Energy Regulatory Commission (FERC). The accounts of Alagasco are maintained in accordance with the Uniform System of Accounts prescribed by the Alabama Public Service Commission (APSC), which system substantially conforms to that prescribed by the FERC. UTILITY PLANT, DEPRECIATION AND AMORTIZATION – Utility plant is stated at original cost. The cost of additions to utility plant includes contracted work, direct labor and materials, allocable overheads, and an allowance for funds used during construction. The costs of units of property retired, replaced, or renewed are removed from utility plant and are charged to accumulated depreciation. Maintenance and repairs of property and replacement and renewal of items determined to be less than units of property are charged to maintenance expenses. For Laclede Gas, utility plant is depreciated on a straight-line basis at rates based on estimated service lives of the various classes of property. In fiscal year 2015 , annual depreciation and amortization expense averaged 3.0% of the original cost of depreciable and amortizable property, compared to 3.0% and 3.2% in both fiscal years 2014 and 2013 , respectively. Laclede Gas' capital expenditures were $198.6 , $163.0 and $128.5 for fiscal years 2015 , 2014 , and 2013 , respectively. Additionally, Laclede Gas had recorded accruals for capital expenditures totaling $9.6 at September 30, 2015 , $3.0 at September 30, 2014 , and $4.7 at September 30, 2013 . For Alagasco, depreciation is provided using the composite method of depreciation on a straight-line basis over the estimated useful lives of utility property at rates approved by the APSC. On June 28, 2010, the APSC approved a reduction in depreciation rates, effective June 1, 2010, for Alagasco with the revised prospective composite depreciation rate approximating 3.1% . As required by the ASPC, Alagasco performed another depreciation study in 2015. The composite depreciation rate from this study was also approximately 3.1% . Alagasco anticipates refunding approximately $10.8 of refundable negative salvage costs through lower tariff rates over the next twelve months. Related to the lower depreciation rates, an estimated $27.0 of refundable negative salvage costs will be refunded to eligible customers on a declining basis through lower tariff rates over a four year period through 2019. Alagasco's capital expenditures were $85.8 , $46.2 and $86.0 for fiscal years 2015 , 2014 , and 2013 , respectively. Additionally, Alagasco recorded accruals for capital expenditures totaling $3.1 at September 30, 2015 , $5.0 at September 30, 2014 and $5.5 at December 31, 2013. Accrued capital expenditures are excluded from the capital expenditures included in the statements of cash flows of the Company, Laclede Gas and Alagasco. ASSET RETIREMENT OBLIGATIONS – Laclede Group, Laclede Gas, and Alagasco record legal obligations associated with the retirement of long-lived assets in the period in which the obligations are incurred, if sufficient information exists to reasonably estimate the fair value of the obligations. Obligations are recorded as both a cost of the related long-lived asset and as a corresponding liability. Subsequently, the asset retirement costs are depreciated over the life of the asset and the asset retirement obligations are accreted to the expected settlement amounts. The Company, Laclede Gas and Alagasco record asset retirement obligations associated with certain safety requirements to purge and seal gas distribution mains upon retirement, the plugging and abandonment of storage wells and other storage facilities, specific service line obligations, and certain removal and disposal obligations related to components of Alagasco and Laclede Gas’ distribution system and general plant. Asset retirement obligations recorded by Laclede Group’s other subsidiaries are not material. As authorized by the MoPSC and APSC, Laclede Gas and Alagasco accrue future asset removal costs associated with their property, plant and equipment even if a legal obligation does not exist. Such accruals are provided for through depreciation expense and are recorded with corresponding credits to regulatory liabilities or assets. When the Utilities retire depreciable utility plant and equipment, they charge the associated original costs to accumulated depreciation and amortization, and any related removal costs incurred are charged to regulatory liabilities or assets. The difference between removal costs recognized in depreciation rates and the accretion expense and depreciation expense recognized for financial reporting purposes is a timing difference between recovery of these costs in rates and their recognition for financial reporting purposes. Accordingly, these differences are deferred as regulatory liabilities or assets. In the rate setting process, the regulatory liability or asset is deducted from the rate base upon which the Utilities have the opportunity to earn their allowed rates of return. The costs associated with asset retirement obligations are either currently being recovered in rates or are probable of recovery in future rates. The following table presents a reconciliation of the beginning and ending balances of asset retirement obligations at September 30, as reported in the balance sheets. Laclede Group Laclede Gas Alagasco 2015 2014 2015 2014 2015 2014 Asset retirement obligations, beginning of year $ 99.2 $ 74.6 $ 71.2 $ 74.3 $ 27.7 $ 27.5 Liabilities incurred during the period 2.3 0.5 0.6 0.5 1.7 0.5 Liabilities settled during the period (2.0 ) (1.5 ) (1.9 ) (1.5 ) (0.1 ) (0.1 ) Accretion 4.5 3.7 3.4 3.7 1.1 0.7 Revisions in estimated cash flows 55.2 (5.8 ) (0.9 ) (5.8 ) 56.2 (0.9 ) Addition of Alagasco asset retirement obligation — 27.7 — — — — Asset retirement obligations, end of year $ 159.2 $ 99.2 $ 72.4 $ 71.2 $ 86.6 $ 27.7 REGULATED OPERATIONS – The Utilities account for their regulated operations in accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (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 MoPSC, the Purchased Gas Adjustment (PGA) clauses allow the Missouri Utilities to flow through to customers, subject to prudence review by the MoPSC, the cost of purchased gas supplies. Similarly, Alagasco's rate schedules for natural gas distribution charges contain a Gas Supply Adjustment (GSA) rider, which permits the pass-through to customers of changes in the cost of gas supply. Regulatory assets and liabilities related to the PGA clauses and the GSA rider are both labeled Unamortized Purchased Gas Adjustments herein. See additional discussion on regulated operations in Note 15 - Regulatory Matters. NATURAL GAS AND PROPANE GAS – For Laclede Gas, inventory of natural gas in storage is priced on a LIFO basis and inventory of propane gas in storage is priced on a FIFO basis. For MGE and Alagasco, inventory of natural gas in storage is priced on the weighted average cost basis. The replacement cost of Laclede Gas' natural gas for current use at September 30, 2015 and September 30, 2014 was less than the LIFO cost by $20.4 and $11.4 , respectively. The carrying value of Laclede Gas' inventory is not adjusted to the lower of cost or market prices because, pursuant to both Laclede Gas' and MGE's PGA clauses, actual gas costs are recovered in customer rates. Natural gas and propane gas storage inventory in Laclede Group’s other operating segments is recorded at the lower of average cost or market. BUSINESS COMBINATIONS – The acquisitions of MGE and Alagasco were accounted for by Laclede Gas and Laclede Group using business combination accounting. Under this method, the purchase price paid by the acquirer is allocated to the assets acquired and liabilities assumed as of the acquisition date based on their fair value. For additional information on the acquisitions of MGE and Alagasco, refer to Note 2 , Acquisitions. 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. In accordance with ASC Topic 805, “Business Combinations,” Laclede Gas recorded adjustments during the measurement period ended August 31, 2014 to finalize the allocation of purchase price for the 2013 acquisition of MGE. As part of the Alagasco acquisition (discussed in Note 2, Acquisitions), the Company initially recorded $727.6 of goodwill as of September 30, 2014. As part of the final reconciliation of net assets, $8.2 of additional consideration was paid by the Company to Energen Corporation (Energen) on January 6, 2015. This payment, offset partly by other immaterial purchase price adjustments, resulted in goodwill of $735.8 as of September 30, 2015 related to the Alagasco acquisition. The Alagasco related goodwill is included in Other for segment reporting purposes. Alagasco has no goodwill on its balance sheet as push down accounting was not applied. For Laclede Group and Laclede Gas, goodwill related to the 2013 acquisition of MGE, included in the Gas Utility segment, was $210.2 as of September 30, 2015 and 2014. Laclede Group and Laclede Gas evaluate goodwill for impairment as of July 1st of each year, or more frequently if events and circumstances indicate that goodwill might be impaired. The goodwill impairment test compares the fair value of the determined reporting unit to its carrying amount, including goodwill. Laclede Group has one reporting unit, which is the Gas Utility segment, and Laclede Gas has one reporting unit, which is the entire Laclede Gas Company. At July 1, 2015 and 2014, Laclede Group and Laclede Gas each applied a quantitative goodwill evaluation model to its reporting unit and concluded goodwill was not impaired because the fair value exceeded the carrying amount. IMPAIRMENT OF LONG-LIVED ASSETS – Long-lived assets classified as held and used are evaluated for impairment when events or changes in circumstances indicate that the carrying value of such assets may not be recoverable. Whether impairment has occurred is determined by comparing the estimated undiscounted cash flows attributable to the assets with the carrying value of the assets. If the carrying value exceeds the undiscounted cash flows, The Company recognizes an impairment charge equal to the amount of the carrying value that exceeds the estimated fair value of the assets. In the period in which the Company determines an asset meets held-for-sale criteria, an impairment charge is recorded to the extent the book value exceeds its fair value less cost to sell. 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 September 30, 2015 and 2014 were $27.6 and $29.4 , respectively. Alagasco records natural gas distribution revenues in accordance with the tariff established by the APSC. The amount of accrued unbilled revenues, which are not recorded as revenues until billed, for Alagasco at September 30, 2015 and 2014 were $6.4 and $5.2 , respectively. All related costs and margins are also deferred. Laclede Group's other subsidiaries, including LER, record revenues when earned, either when the product is delivered or when services are performed. In the course of its business, LER enters into commitments associated with the purchase or sale of natural gas. Certain of LER’s derivative natural gas contracts are designated as normal purchases or normal sales and, as such, are excluded from the scope of 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. For additional information on derivative instruments, refer to Note 10 , Derivative Instruments and Hedging Activities. Certain of LER’s wholesale purchase and sale transactions are classified as trading activities for financial reporting purposes. Under GAAP, revenues and expenses associated with trading activities are presented on a net basis in Gas Marketing Operating Revenues in the Statements of Consolidated Income. This net presentation has no effect on operating income or net income. PURCHASED GAS ADJUSTMENTS AND DEFERRED ACCOUNT – Laclede Gas As authorized by the MoPSC, the PGA clause allows Laclede Gas to flow through to customers, subject to prudence review by the MoPSC, the cost of purchased gas supplies. To better match customer billings with market natural gas prices, Laclede Gas is allowed to file to modify, on a periodic basis, the level of gas costs in its PGA. Certain provisions of the PGA clause are included below: • Laclede Gas has a risk management policy that allows for the purchase of natural gas derivative instruments with the goal of managing price risk associated with purchasing natural gas on behalf of its customers. The MoPSC clarified that costs, cost reductions, and carrying costs associated with the Utility’s use of natural gas derivative instruments are gas costs recoverable through the PGA mechanism. • The tariffs allow Laclede Gas flexibility to make up to three discretionary PGA changes during each year, in addition to its mandatory November PGA change, so long as such changes are separated by at least two months. • Laclede Gas is authorized to apply carrying costs to all over- or under-recoveries of gas costs, including costs and cost reductions associated with the use of derivative instruments, including cash payments for margin deposits. Laclede Gas' eastern Missouri service territory is also authorized to recover gas inventory carrying costs through its PGA rates to recover costs it incurs to finance its investment in gas supplies that are purchased during the storage injection season for sale during the heating season. • The MoPSC approved a plan applicable to Laclede Gas' gas supply commodity costs under which it retains a portion of cost savings associated with the acquisition of natural gas below an established benchmark level. This gas supply cost management program allows Laclede Gas to retain 10% of cost savings, up to a maximum of $3.0 annually. Laclede Gas did not record any income under the plan during the three fiscal years reported. Income recorded under the plan, if any, is included in Gas Utility Operating Revenues on the Consolidated Statements of Income and under Operating Revenues on Laclede Gas' Statements of Income. Pursuant to the provisions of the PGA clause, the difference between actual costs incurred and costs recovered through the application of the PGA clause are reflected as a deferred charge or credit at the end of the fiscal year. These costs include costs and cost reductions associated with the use of derivative instruments and gas inventory carrying costs, amounts due to or from customers related to operation of the gas supply cost management program, refunds received from the Company’s suppliers in connection with gas supply, transportation, and storage services, and carrying costs on such over- or under-recoveries. At that time, the balance is classified as a current asset or current liability and recovered from, or credited to, customers over an annual period commencing in November. The balance in the current account is amortized as amounts are reflected in customer billings. The PGA clause also provides for the treatment of income from off-system sales and capacity release revenues. Pre-tax income from off-system sales and capacity release revenues is shared with customers, with an estimated amount assumed in PGA rates. The difference between the actual amount allocated to customers for each fiscal year and the estimated amount assumed in PGA rates is recovered from, or credited to, customers over an annual period commencing in the subsequent November. The customer share of such income is determined in accordance with the following tables, shown for each service territory for which the PGA clauses were approved by the MoPSC. Laclede Gas Company (eastern Missouri) Pre-tax Income Customer Share Company Share First $2.0* 100% —% Next $2.0 80% 20% Next $2.0 75% 25% Amounts exceeding $6.0 70% 30% * Customer share reverts to 85% and company share reverts to 15% in 2017. MGE (western Missouri) Pre-tax Income Customer Share Company Share First $1.2 85% 15% Next $1.2 80% 20% Next $1.2 75% 25% Amounts exceeding $3.6 70% 30% Alagasco Alagasco’s rate schedules for natural gas distribution charges contain a GSA rider, established in 1993, which permits the pass-through to customers of changes in the cost of gas supply. Alagasco’s tariff provides a temperature adjustment mechanism, also included in the GSA rider, which is designed to moderate the impact of departures from normal temperatures on Alagasco’s earnings. The temperature adjustment applies primarily to residential, small commercial and small industrial customers. Other non-temperature weather-related conditions that may affect customer usage are not included in the temperature adjustment. INCOME TAXES – Laclede Group and its subsidiaries account for income taxes under the asset and liabilities method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amount of existing assets and liabilities and the respective tax basis and for tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effects on deferred tax assets and liabilities of a change in enacted tax rates is recognized in income or loss for a non-regulated company, and in a regulatory asset or regulatory liability for a regulated company. A valuation allowance is established when it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company accounts for uncertain tax positions in accordance with authoritative guidance. The authoritative guidance addresses the determination of whether tax benefits claimed, or expected to be claimed, on a tax return should be recorded in the financial statements. Laclede Group may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the position will be sustained upon examination by the taxing authority, based on the technical merits of the position. Tax-related interest and penalties, if any, are classified as a liability on the balance sheets. CASH AND CASH EQUIVALENTS – All highly liquid debt instruments purchased with original maturities of three months or less are considered to be cash equivalents. Such instruments are carried at cost, which approximates market value. Outstanding checks on the Company’s and Utilities' bank accounts in excess of funds on deposit create book overdrafts (which are funded at the time checks are presented for payment) and are classified as Other in the Current Liabilities section of the balance sheets. Changes in book overdrafts are reflected as Operating Activities in the statements of cash flows. NATURAL GAS RECEIVABLE – LER enters into natural gas transactions with natural gas pipeline companies known as park and loan arrangements. Under the terms of the arrangements, LER purchases natural gas from a third party and delivers that natural gas to the pipeline company for the right to receive the same quantity of natural gas from the pipeline company at the same location in a future period. These arrangements are accounted for as non-monetary transactions under GAAP and are recorded at the carrying amount. As such, natural gas receivables are reflected on the Consolidated Balance Sheets at cost, which includes related pipeline fees associated with the transactions. In the period that the natural gas is returned to LER, concurrent with the sale of the natural gas to a third party, the related natural gas receivable is expensed in the Consolidated Statements of Income. In conjunction with these transactions, LER usually enters into New York Mercantile Exchange (NYMEX) and Intercontinental Exchange (ICE) natural gas futures, options, and swap contracts or fixed price sales agreements to protect against market changes in future sales prices. EARNINGS PER COMMON SHARE – GAAP requires dual presentation of basic and diluted earnings per share (EPS). EPS is computed using the two-class method, which is an earnings allocation method for computing EPS that treats a participating security as having rights to earnings that would otherwise have been available to common shareholders. Certain of the Company’s stock-based compensation awards pay non-forfeitable dividends to the participants during the vesting period and, as such, are deemed participating securities. Basic EPS is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted EPS is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding that are increased for additional shares that would be outstanding if potentially dilutive non-participating securities were converted to common shares, pursuant to the treasury stock method. Shares attributable to equity units, non-participating stock options and time-vested restricted stock/units are excluded from the calculation of diluted earnings per share if the effect would be antidilutive. Shares attributable to non-participating performance-contingent restricted stock awards are only included in the calculation of diluted earnings per share to the extent the underlying performance and/or market conditions are satisfied (a) prior to the end of the reporting period or (b) would be satisfied if the end of the reporting period were the end of the related contingency period and the result would be dilutive. The Company’s EPS computations are presented in Note 4 , Earnings Per Common Share. GROSS RECEIPTS AND SALES TAXES – Gross receipts taxes associated with the Company’s natural gas utility services are imposed on the Company, Laclede Gas, and Alagasco and billed to its 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: 2015 2014 2013 Laclede Group $ 97.3 $ 77.5 $ 40.8 Laclede Gas 74.5 76.3 40.8 Alagasco 22.6 20.6 25.9 All Other 0.2 0.2 — Sales taxes imposed on applicable Alagasco and Laclede Gas sales are billed to customers. These amounts are not recorded in the statements of income but are recorded as tax collections payable and included in the Other line of the Current Liabilities section of the balance sheets. TRANSACTIONS WITH AFFILIATES – Transactions between the Company and its affiliates have been eliminated from the consolidated financial statements of Laclede Group. In addition to the normal intercompany shared services transactions, there were approximately $2.8 of employee-related integration transactions between Alagasco and Laclede Group in the year ended September 30, 2015. Laclede Gas had the following transactions with affiliates: 2015 2014 2013 Sales of natural gas from Laclede Gas to LER $ 4.0 $ 5.1 $ 10.4 Sales of natural gas from LER to Laclede Gas 74.1 89.1 34.6 Transportation services provided by Laclede Pipeline Company to Laclede Gas 1.0 1.0 1.0 Insurance services provided by Laclede Risk Services, Inc. to Laclede Gas 1.0 0.6 0.7 CNG sales from Laclede Gas to Laclede Venture Corporation 0.1 — — ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS – Trade accounts receivable are recorded at the amounts due from customers, including unbilled amounts. Estimates of the collectability of trade accounts receivable are based on historical trends, age of receivables, economic conditions, credit risk of specific customers, and other factors. Accounts receivable are written off against the allowance for doubtful accounts when they are deemed to be uncollectible. Laclede Group's provision for uncollectible accounts includes the amortization of previously deferred uncollectible expenses, as approved by the MoPSC and the APSC. FINANCE RECEIVABLES – Alagasco finances third party contractor sales of merchandise including gas furnaces and appliances. At September 30, 2015 and September 30, 2014 , the Company’s finance receivable totaled approximately $11.2 and $10.9 , respectively. Financing is available only to qualified customers who meet creditworthiness thresholds for customer payment history and external agency credit reports. Alagasco relies upon ongoing payments as the primary indicator of credit quality during the term of each contract. The allowance for credit losses is recognized using an estimate of write-off percentages based on historical experience applied to an aging of the finance receivable balance. Delinquent accounts are evaluated on a case-by-case basis and, absent evidence of debt repayment after 90 days, are due in full and assigned to a third party collection agency. The remaining finance receivable is written off approximately 12 months after being assigned to the third party collection agency. Alagasco had finance receivables past due 90 days or more of $0.4 and $0.3 as of September 30, 2015 and September 30, 2014 , respectively. Alagasco recorded an allowance for credit losses at September 30, 2015 and September 30, 2014 of $0.4 and $0.3 , respectively. GROUP MEDICAL AND WORKERS’ COMPENSATION RESERVES – The Company self-insures its group medical and workers’ compensation costs and carries stop-loss coverage in relation to medical claims and workers’ compensation claims. Reserves for amounts incurred but not reported are established based on historical cost levels and lags between occurrences and reporting. FAIR VALUE MEASUREMENTS – Certain assets and liabilities are recognized or disclosed at fair value, which is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). GAAP establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The levels of the hierarchy are described below: • Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities. • Level 2 – Pricing inputs other than quoted prices included within Level 1, which are either directly or indirectly observable for the asset or liability as of the reporting date. These inputs are derived principally from, or corroborated by, observable market data. • Level 3 – Pricing that is based upon inputs that are generally unobservable that are based on the best information available and reflect management’s assumptions about how market participants would price the asset or liability. Assessment of the significance of a p

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
ACQUISITIONS	ACQUISITIONS The following table summarizes the consideration paid and the amounts of the assets acquired and liabilities assumed at the acquisition date, and the acquisitions are described below. Measurement period adjustments were immaterial. MGE Alagasco Recognized amounts of identifiable assets acquired and liabilities assumed: Utility plant $ 671.1 $ 892.7 Cash — 12.1 Inventories 62.7 47.7 Other current assets 36.0 51.7 Deferred tax assets — 282.0 Other assets 99.0 143.4 Current portion of long-term debt — (15.0 ) Long-term debt — (249.8 ) Other current liabilities (65.9 ) (173.4 ) Other liabilities (72.9 ) (130.4 ) Total identifiable net assets 730.0 861.0 Goodwill 210.2 735.8 Deferred tax elimination (Laclede Group) — (271.3 ) Consideration (cash) $ 940.2 $ 1,325.5 Acquisition of MGE Effective September 1, 2013, Laclede Gas completed the purchase from Southern Union Company (SUG), and affiliate of Energy Transfer Equity, L.P. (ETE) and Energy Transfer Partners, L.P., of substantially all of the assets and liabilities of MGE for a preliminary cash purchase price of $975.0 . A subsequent reconciliation of net assets transferred resulted in a payment by ETE to Laclede Gas on February 14, 2014 of approximately $23.9 . On December 14, 2012, Plaza Massachusetts Acquisition, Inc. (Plaza Mass), a subsidiary of Laclede Group, agreed to purchase New England Gas Company (NEG) from SUG in a transaction related to the acquisition of MGE. On February 11, 2013, Laclede Group agreed to sell Plaza Mass to Algonquin Power and Utilities Corp. (APUC) immediately prior to the closing of the acquisition of NEG. On December 20, 2013, Laclede Group closed the sale of Plaza Mass to APUC and received $11.0 , which was transferred to Laclede Gas. The original payment offset by the subsequent receipts of funds resulted in a final net purchase price of approximately $940.2 for MGE. The goodwill of $210.2 arising from this acquisition, $177.2 of which is expected to be deductible for tax purposes, was assigned to the Company's Gas Utility reporting unit. The goodwill is attributable to MGE's assembled workforce and the expected cost efficiencies and strategic benefits of the transaction. The acquisition allows the Company to leverage its core gas utility expertise and further expand its footprint, enabling it to support growth initiatives in new markets with new customers. Acquisition of Alagasco Laclede Group completed the acquisition of 100% of the common stock of Alagasco from Energen effective on August 31, 2014. Total cash consideration paid at closing, net of cash acquired and debt assumed was $1,305.2 . Subsequently, the Company and Energen agreed to a final reconciliation of net assets, and $8.2 was paid by the Company to Energen on January 6, 2015, effectively increasing the total net consideration to $1,313.4 . Goodwill of $735.8 arising from this acquisition, $717.6 of which is expected to be deductible for tax purposes, was assigned to the Company's Gas Utility reporting unit. The goodwill is attributable to Alagasco's assembled workforce and the expected cost efficiencies and strategic benefits of the transaction. The acquisition was supportive of the strategic focus on growing the Company's regulated footprint and created geographic and regulatory diversity. The Company determined that the Alagasco acquisition met the scope exceptions for pushdown accounting; therefore, the goodwill was recorded on the Laclede Group parent company balance sheet rather than the Alagasco subsidiary balance sheet and included in disclosures of segment assets under Other rather than the Gas Utility segment. The Company and Energen made an election under Section 338(h)(10) of the Internal Revenue Code of 1986, as amended, to treat the Alagasco acquisition as a deemed purchase and sale of assets for tax purposes. As a result of the election, goodwill was generated for tax purposes at Alagasco. For book purposes, goodwill was recorded on the Laclede Group parent entity and not pushed down to Alagasco. Consequently, a Deferred Tax Asset (DTA) was recorded at Alagasco related to the excess of tax deductible goodwill over book goodwill for the stand-alone entity. That initial goodwill DTA is eliminated (along with the investment in subsidiary and Alagasco’s equity) in the Laclede Group consolidated balance sheet because, at that consolidated level, there is no excess of tax deductible goodwill over book goodwill. As the tax goodwill is amortized and deducted for tax purposes, the DTA at Alagasco is reduced, and for Laclede Group, a deferred tax liability (DTL) is created. For both Alagasco and consolidated Laclede Group, the changes to the goodwill DTA/DTL is reported as a component of deferred tax expense in the income statement. Because the deferred tax expense impact will be offset by an opposite current tax expense impact, there will be no significant impact on the effective tax rate of the Company. Actual and Pro Forma Results The results of operations of each of the acquisitions are included in the statement of income from the date of acquisition, as shown in the following table. 2015 2014 2013 Total Operating Revenues: MGE $ 556.8 $ 554.2 $ 22.0 Alagasco 479.2 19.7 — Net Income (Loss): MGE $ 39.9 $ 39.5 $ 1.8 Alagasco 48.0 (2.9 ) — Earnings (Loss) Per Share: MGE $ 0.92 $ 1.10 $ 0.07 Alagasco 1.11 (0.08 ) — The following unaudited pro forma financial information presents the combined results of operations as though the acquisitions had occurred as of October 1, 2012. The pro forma financial information does not reflect the costs of any integration activities. The pro forma results include estimates and assumptions, which management believes are reasonable. The unaudited pro forma financial information is not necessarily indicative of either future results of operations or results that might have been achieved had Alagasco or MGE been part of the Company as of the beginning of fiscal 2013. Laclede Group Laclede Gas 2014 2013 2013 Total Operating Revenues $ 2,187.1 $ 2,051.5 $ 1,518.2 Net Income 133.5 102.0 83.6 Basic Earnings Per Share $ 3.11 $ 2.50 Diluted Earnings Per Share 3.10 2.49

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION The Laclede Group 2015 Equity Incentive Plan (the 2015 Plan) was approved at the annual meeting of shareholders of Laclede Group on January 29, 2015. The purpose of the 2015 Plan is to encourage directors, officers, and employees of the Company and its subsidiaries to contribute to the Company’s success and align their interests with that of shareholders. To accomplish this purpose, the Compensation Committee (Committee) of the Board of Directors may grant awards under the 2015 Plan that may be earned by achieving performance objectives and/or other criteria as determined by the Committee. Under the terms of the 2015 Plan, officers and employees of the Company and its subsidiaries, as determined by the Committee, are eligible to be selected for awards. The 2015 Plan provides for restricted stock, restricted stock units, qualified and non-qualified stock options, stock appreciation rights, and performance shares payable in stock, cash, or a combination of both. The 2015 Plan generally provides a minimum vesting period of at least three years for each type of award, with pro rata vesting permitted during the minimum three -year vesting period. The maximum number of shares reserved for issuance under the 2015 Plan is 1,000,000 . The 2015 Plan replaced the Laclede Group 2006 Equity Incentive Plan (the 2006 Plan), which in turn replaced the Laclede Group 2003 Equity Incentive Plan (the 2003 Plan). Shares reserved under the 2006 and 2003 Plan, other than those needed for currently outstanding awards, were canceled upon shareholder approval of the 2015 Plan. The Company issues new shares to satisfy employee restricted stock awards and stock option exercises. Restricted Stock Awards During fiscal year 2015 , the Company granted 216,476 performance-contingent restricted share units to executive officers and key employees at a weighted average grant date fair value of $36.69 per share. This number represents the maximum shares that can be earned pursuant to the terms of the awards. The share units have a performance period ending September 30, 2017. While the participants have no interim voting rights on these share units, dividends accrue during the performance period and are paid to the participants upon vesting, but are subject to forfeiture if the underlying share units do not vest. The number of share units that will ultimately vest is dependent upon the attainment of certain levels of earnings and other strategic goals, as well as the Company’s level of total shareholder return (TSR) during the performance period relative to a comparator group of companies. This TSR provision is considered a market condition under GAAP and is discussed further below. The weighted average grant date fair value of performance-contingent restricted shares and share units granted during fiscal years 2014 and 2013 was $37.21 and $34.49 per share, respectively. Fiscal year 2015 activity of restricted stock and restricted stock units subject to performance and/or market conditions is presented below: Shares/ Units Weighted Average Grant Date Fair Value Per Share Nonvested at September 30, 2014 293,019 $ 36.18 Granted (maximum shares that can be earned) 216,476 $ 36.69 Vested (60,388 ) $ 40.01 Forfeited (51,837 ) $ 33.06 Nonvested at September 30, 2015 397,270 $ 36.28 During fiscal year 2015 , the Company granted 46,047 shares of time-vested restricted stock to executive officers and key employees at a weighted average grant date fair value of $50.90 per share. These shares were awarded between December 2014 and September 2015 and vest between December 2017 and September 2018 based on terms of the agreements. In the interim, participants receive full voting rights and dividends, which are not subject to forfeiture. The weighted average grant date fair value of time-vested restricted stock and restricted stock units awarded to employees during fiscal year 2014 and 2013 was $45.66 and $40.03 per share, respectively. During fiscal year 2015 , the Company granted 15,200 shares of time-vested restricted stock to non-employee directors at a weighted average grant date fair value of $54.66 per share. The weighted average grant date fair value of restricted stock awarded to non-employee directors during fiscal years 2014 and 2013 was $46.02 and $39.92 per share, respectively. Time-vested restricted stock and stock unit activity for fiscal year 2015 is presented below: Shares/ Units Weighted Average Grant Date Fair Value Per Share Nonvested at September 30, 2014 141,093 $ 42.02 Granted 61,247 $ 51.78 Vested (67,747 ) $ 43.95 Forfeited (5,289 ) $ 45.45 Nonvested at September 30, 2015 129,304 $ 44.89 During fiscal year 2015 , 128,135 shares of restricted stock and stock units (performance-contingent and time-vested), awarded on December 1, 2011, May 1, 2012, December 2, 2013 and January 1, 2014 vested. The Company withheld 31,688 of the vested shares at a weighted average price of $50.65 per share pursuant to elections by employees to satisfy tax withholding obligations. During fiscal year 2014 , 88,533 shares of restricted stock and stock units (performance-contingent and time-vested), awarded on December 1, 2010, September 1, 2011, October 1, 2012, January 30, 2014 and February 21, 2014 vested. The Company withheld 23,776 of these vested shares at a weighted average price of $45.96 per share pursuant to elections by employees to satisfy tax withholding obligations. During fiscal year 2013 , 91,221 shares of restricted stock (performance-contingent and time vested) awarded on November 4, 2008, December 1, 2009, January 4, 2010, May 3, 2010 and July 1, 2010 vested. The Company withheld 23,311 of these vested shares at a weighted average price of $39.96 per share pursuant to elections by employees to satisfy tax withholding obligations. The total fair value of restricted stock (performance-contingent and time-vested) vested during fiscal years 2015 , 2014 , and 2013 was $6.4 , $4.1 , and $3.8 , respectively, and the related actual tax benefit realized was $2.4 , $1.6 and $1.4 , respectively. Stock Option Awards No stock options were granted during fiscal years 2015 , 2014 , and 2013 . Stock option activity for fiscal year 2015 is presented below: Stock Options Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding at September 30, 2014 79,750 $ 32.42 Exercised (47,000 ) $ 31.76 Forfeited (4,250 ) $ 30.95 Outstanding at September 30, 2015 28,500 $ 33.65 0.8 $ 0.6 Fully Vested and Expected to Vest at September 30, 2015 28,500 $ 33.65 0.8 $ 0.6 Exercisable at September 30, 2015 28,500 $ 33.65 0.8 $ 0.6 Exercise prices of options outstanding at September 30, 2015 range from $30.46 to $34.95 per share. During fiscal year 2015 , cash received from the exercise of stock options was $1.5 , the intrinsic value of the options exercised was $0.9 and the related actual tax benefit realized was $0.3 . During fiscal year 2014 , cash received from the exercise of stock options was $1.7 , the intrinsic value of the options exercised was $0.9 and the related actual tax benefit realized was $0.3 . During fiscal year 2013 , cash received from the exercise of stock options was $2.7 , the intrinsic value of the options exercised was $1.0 and the related actual tax benefit realized was $0.4 . The closing price of the Company’s common stock was $54.53 per share at September 30, 2015 . Equity Compensation Costs Compensation cost for performance-contingent restricted stock and stock unit awards is based upon the probable outcome of the performance conditions. For shares or units that do not vest or that are not expected to vest due to the outcome of the performance conditions (excluding market conditions), no compensation cost is recognized and any previously recognized compensation cost is reversed. The fair value of awards of performance-contingent and time-vested restricted stock and restricted stock units, not subject to the TSR provision, are estimated using the closing price of the Company’s stock on the date of the grant. For those awards that do not pay dividends during the vesting period, the estimate of fair value is reduced by the present value of the dividends expected to be paid on the Company’s common stock during the performance period, discounted using an appropriate US Treasury yield. For shares subject to the TSR provision, the estimated impact of this market condition is reflected in the grant date fair value per share of the awards. Accordingly, compensation cost is not reversed to reflect any actual reductions in the awards that may result from the TSR provision. However, if the Company’s TSR during the performance period ranks below the level specified in the award agreements, relative to a comparator group of companies, and the Committee elects not to reduce the award (or reduce by a lesser amount), this election would be accounted for as a modification of the original award and additional compensation cost would be recognized at that time. The grant date fair value of the awards subject to the TSR provision awarded during fiscal years 2015 , 2014 , and 2013 was valued by a Monte Carlo simulation model that assessed the probabilities of various TSR outcomes. The significant assumptions used in the Monte Carlo simulations are as follows: 2015 2014 2013 Risk free interest rate 0.83% 0.53% 0.32% Expected dividend yield of stock — — — Expected volatility of stock 14.0% 18.0% 19.6% Vesting period 2.8 years 2.8 years 2.8 years The risk free interest rate was based on the yield on US Treasury securities matching the vesting period. A zero percent dividend yield was used, which is mathematically equivalent to the assumption that dividends are reinvested as they are paid. The expected volatility is based on the historical volatility of the Company’s stock. Volatility assumptions were also made for each of the companies included in the comparator group. The vesting period is equal to the performance period set forth in the terms of the award. The amounts of compensation cost recognized for share-based compensation arrangements are presented below: 2015 2014 2013 Total equity compensation cost $ 6.7 $ 5.8 $ 4.5 Compensation cost capitalized (1.8 ) (1.8 ) (1.4 ) Compensation cost recognized in net income $ 4.9 $ 4.0 $ 3.1 Income tax benefit recognized in net income (1.9 ) (1.5 ) (1.2 ) Compensation cost recognized in net income, net of income tax $ 3.0 $ 2.5 $ 1.9 As of September 30, 2015 , there was $7.8 of total unrecognized compensation cost related to non-vested share-based compensation arrangements. That cost is expected to be recognized over a weighted average period of 1.8 years .

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	12 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
EARNINGS PER COMMON SHARE	EARNINGS PER COMMON SHARE 2015 2014 2013 Basic EPS: Net Income $ 136.9 $ 84.6 $ 52.8 Less: Income allocated to participating securities 0.5 0.3 0.3 Net Income Available to Common Shareholders $ 136.4 $ 84.3 $ 52.5 Weighted Average Shares Outstanding 43.2 35.8 25.9 Earnings Per Share of Common Stock $ 3.16 $ 2.36 $ 2.03 Diluted EPS: Net Income $ 136.9 $ 84.6 $ 52.8 Less: Income allocated to participating securities 0.5 0.3 0.3 Net Income Available to Common Shareholders $ 136.4 $ 84.3 $ 52.5 Weighted Average Shares Outstanding 43.2 35.8 25.9 Dilutive Effect of Stock Options, Restricted Stock, and Restricted Stock Units 0.1 0.1 0.1 Weighted Average Diluted Shares 43.3 35.9 26.0 Earnings Per Share of Common Stock $ 3.16 $ 2.35 $ 2.02 Outstanding Shares Excluded from the Calculation of Diluted EPS Attributable to: Restricted stock and stock units subject to performance and/or market conditions 0.3 0.3 0.2 Laclede Group's 2014 2.0% Series Equity Units issued in June 2014 are potentially dilutive securities, but were excluded from the calculation of diluted EPS for the years ended September 30, 2015 and 2014. The potential shares were not included in the outstanding shares excluded from the calculation of Diluted EPS in the table above. See Note 5 for more information.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Sep. 30, 2015
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS' EQUITY Equity Units In June 2014, Laclede Group issued 2.875 million equity units, initially consisting of Corporate Units, for an aggregate stated amount of approximately $143.8 . Each Corporate Unit has a stated amount of fifty dollars and consists of (i) a stock purchase contract obligating the holder to purchase shares of Laclede Group's common stock, par value $1.00 per share (Common Stock) and (ii) a 1/20, or 5% , undivided beneficial ownership interest in one thousand dollars principal amount of Laclede Group's 2014 Series A 2.00% Remarketable Junior Subordinated Notes due 2022 (RSNs). The stock purchase contracts obligate the holders to purchase shares of Common Stock at a future settlement date prior to the relevant RSN maturity date. The purchase price to be paid under the stock purchase contracts is fifty dollars per Corporate Unit and the number of shares to be purchased will be determined as follows: If the applicable market value per share of Laclede Group common stock is: Number of shares to be purchased per purchase contract is: Equal to or greater than $57.8125 0.8649 Less than $57.8125, but greater than $46.25 $50 ÷ applicable market value Less than or equal to $46.25 1.0811 The RSNs are pledged as collateral to secure the purchase of Common Stock under the related stock purchase contracts. The Company makes quarterly interest payments on the RSNs and quarterly contract adjustment payments on the stock purchase contracts, at the rates described below. The Company may defer payments on the stock purchase contracts and the RSNs for one or more consecutive periods but generally not beyond the purchase contract settlement date. If payments are deferred, interest on the RSNs and contract adjustment payments will compound on each respective payment date in which the payment was deferred. Also, during the deferral period, the Company may not make any cash distributions related to its capital stock, including dividends, redemptions, repurchases, liquidation payments or guarantee payments. Additionally, the Company may not make any payments on or redeem or repurchase any debt securities that are equal in right of payment with, or subordinated to, the RSNs during the deferral period. The Company has recorded the present value of the stock purchase contract payments as a liability offset by a charge to additional paid-in capital in equity. Interest payments on the RSNs are recorded as interest expense and stock purchase contract payments are charged against the liability. Accretion of the stock purchase contract liability is recorded as imputed interest expense. In calculating diluted EPS, the Company applies the treasury stock method to the Corporate Units. These securities did not have an effect on diluted EPS for the years ended September 30, 2015 and 2014. Under the terms of the stock purchase contracts, assuming no anti-dilution or other adjustments, Laclede Group will issue between approximately 2.5 million and 3.1 million shares of its common stock in April 2017. A total of approximately 4.2 million shares of Common Stock have been reserved for issuance in connection with the stock purchase contracts. The stock purchase contracts obligate the holders to purchase shares of Common Stock at a future settlement date (April 1, 2017, or if such day is not a business day, the following business day) prior to the relevant RSN maturity date. Selected information about the Company’s equity units is presented below: Issuance Date Units Issued (Millions) Total Net Proceeds Total Long-term Debt RSN Annual Interest Rate Stock Purchase Contract Annual Rate Stock Purchase Contract Liability 6/11/2014 2.875 $139.4 $143.8 2.00% 4.75% $19.7 Other Stock Information Laclede Group On June 20, 2014, Laclede Group filed a registration statement on Form S-3 for the issuance and sale of up to 168,698 shares of its common stock under its Dividend Reinvestment and Stock Purchase Program. There were 129,413 and 123,889 shares at September 30, 2015 and November 24, 2015 , respectively, remaining available for issuance under this Form S-3. On August 6, 2013, Laclede Group and Laclede Gas filed with the SEC a joint shelf registration statement on Form S-3 for issuance of various types of debt and equity securities, which registration statement will expire August 5, 2016. Bonds totaling $450.0 were issued by Laclede Gas from this shelf registration statement on August 13, 2013. The amount, timing, and type of additional financing to be issued under this shelf registration statement will depend on cash requirements and market conditions. At September 30, 2015 and 2014 , Laclede Group had authorized 5,000,000 shares of preferred stock, but none were issued and outstanding. Laclede Gas Laclede Gas periodically sells shares of its stock to Laclede Group at prices per share equal to book value on the last day of the quarter preceding each sale. There was no sale of shares to Laclede Group during fiscal 2015 . Laclede Gas sold 28 shares to Laclede Group for $1.1 during fiscal year 2014 and 11,745 shares for $477.2 during fiscal year 2013. Exemption from registration for all of the sales was claimed under section 4(a)(2) of the Securities Act of 1933, as amended. Substantially all of Laclede Gas plant is subject to the liens of its first mortgage bonds. The mortgage contains several restrictions on Laclede Gas' ability to pay cash dividends on its common stock. These provisions are applicable regardless of whether the stock is publicly held or, as has been the case since the formation of Laclede Group, held solely by Laclede Gas' parent company. Under the most restrictive of these provisions, no cash dividend may be declared or paid if, after the dividend, the aggregate net amount spent for all dividends after September 30, 1953, would exceed a maximum amount determined by a formula set out in the mortgage. Under that formula, the maximum amount is the sum of $8.0 plus earnings applicable to common stock (adjusted for stock repurchases and issuances) for the period from September 30, 1953, to the last day of the quarter before the declaration or payment date for the dividends. As of September 30, 2015 and 2014 , the amount under the mortgage’s formula that was available to pay dividends was $891.7 and $936.2 , respectively. Thus, all of Laclede Gas' retained earnings were free from such restrictions as of those dates. On August 6, 2013, Laclede Group and Laclede Gas filed with the SEC a joint shelf registration statement on Form S-3 for issuance of various types of debt and equity securities, which registration statement will expire August 5, 2016. Bonds totaling $450.0 were issued by Laclede Gas from this shelf registration statement on August 13, 2013. The amount, timing, and type of additional financing to be issued under this shelf registration statement will depend on cash requirements and market conditions. Laclede Gas has authority from the MoPSC to issue debt securities and preferred stock, including on a private placement basis, as well as to issue common stock, receive paid-in capital, and enter into capital lease agreements, all for a total of up to $518.0 . This authorization was effective through June 30, 2015. During the year ended September 30, 2015 , Laclede Gas issued no securities under this authorization. On April 15, 2015, Laclede Gas filed with the MoPSC for a new financing authorization. On June 24, 2015, the MoPSC granted an extension of the current authorization until the pending application is resolved. As of November 24, 2015, $369.7 remains available under this authorization. The amount, timing, and type of additional financing to be issued will depend on cash requirements and market conditions. At September 30, 2015 and 2014 , Laclede Gas had authorized 1,480,000 shares of preferred stock, but none were issued and outstanding. Comprehensive Income The components of accumulated other comprehensive income (loss), net of income taxes, recognized in the balance sheets at September 30 were as follows: Net Unrealized Gains (Losses) on Cash Flow Hedges Defined Benefit Pension and Other Postretirement Benefit Plans Net Unrealized Losses on Available for Sale Securities Total Laclede Group Balance at September 30, 2013 $ 1.4 $ (2.2 ) $ — $ (0.8 ) Other comprehensive (loss) income (1.2 ) 0.3 — (0.9 ) Balance at September 30, 2014 0.2 (1.9 ) — (1.7 ) Other comprehensive (loss) income (0.6 ) 0.4 (0.1 ) (0.3 ) Balance at September 30, 2015 $ (0.4 ) $ (1.5 ) $ (0.1 ) $ (2.0 ) Laclede Gas Balance at September 30, 2013 $ 0.1 $ (2.2 ) $ — $ (2.1 ) Other comprehensive (loss) income (0.1 ) 0.3 — 0.2 Balance at September 30, 2014 — (1.9 ) — (1.9 ) Other comprehensive (loss) income (0.2 ) 0.4 — 0.2 Balance at September 30, 2015 $ (0.2 ) $ (1.5 ) $ — $ (1.7 ) Income tax expense (benefit) recorded for items of other comprehensive income (loss) reported in the statements of comprehensive income is calculated by applying statutory federal, state, and local income tax rates applicable to ordinary income. The tax rates applied to individual items of other comprehensive income are similar within each reporting period. For the periods presented Alagasco had no accumulated other comprehensive income (loss) balances.

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT Composition of long-term debt for Laclede Group, Laclede Gas and Alagasco are shown in each registrant's statements of capitalization as part of the financial statements. Maturities of long-term debt for Laclede Group, Laclede Gas and Alagasco for the five fiscal years subsequent to September 30, 2015 are as follows: Laclede Group Laclede Gas Alagasco 2016 $ 80.0 $ — $ 80.0 2017 250.0 — — 2018 100.0 100.0 — 2019 175.0 50.0 — 2020 40.0 — 40.0 Laclede Group On August 19, 2014 Laclede Group issued $625.0 aggregate principal amount in long-term debt. Of this, $250.0 were floating rate senior notes with an interest rate of three-month LIBOR + 0.75% per annum maturing in August 2017, $125.0 were senior notes with an interest rate of 2.55% maturing in August 2019, and $250.0 were senior notes with an interest rate of 4.70% maturing in August 2044. The proceeds were used to fund a portion of the Alagasco acquisition. At September 30, 2015 , including the current portion but excluding unamortized discounts and net hedging gains, the Laclede Group had fixed-rate long-term debt totaling $1,603.8 and floating rate long-term debt totaling $250.0 , of which $810.0 was issued by Laclede Gas and $250.0 was issued by Alagasco. With the exception of the $250.0 floating rate senior notes issued by Laclede Group, all long-term debt bears fixed rates and is subject to changes in fair value as market interest rates change. However, increases and decreases in fair value would impact earnings and cash flows only if the Company were to reacquire any of these issues in the open market prior to maturity. Under GAAP applicable to the Utilities' regulated operations, losses or gains on early redemption of long-term debt typically would be deferred as regulatory assets or liabilities and amortized over a future period. Of the Company’s $1,710.0 senior long-term debt, $25.0 have no call options, $710.0 have make-whole call options, $725.0 are callable at par between one to six months prior to maturity and $250.0 are callable at par one year prior to maturity. The remainder of the Company's long-term debt is $143.8 of 2% Remarketable Junior Subordinated Notes due in 2022. None of the debt has put options. Laclede Group has a shelf registration statement on Form S-3 on file with the SEC for the issuance and sale of up to 168,698 shares on common stock under its Dividend Reinvestment and Direct Stock Purchase Plan. There were 129,413 and 123,889 at September 30, 2015 and November 20, 2015, respectively, remaining available for issuance under this Form S-3. Laclede Group also has a shelf registration statement on Form S-3 on file with the SEC for the issuance of equity and debt securities. The Company's capitalization at September 30, 2015 consisted of 47.0% of Laclede Group common stock equity and 53.0% long-term debt, compared to 44.9% of Laclede Group common stock equity and 55.1% of long-term debt at September 30, 2014 . The decline in the proportion of long-term debt is due primarily to the reclassification of $80.0 of Alagasco long-term debt to "current". Laclede Gas On December 6, 2013, Laclede Gas provided a notice of redemption to holders for the entire $80.0 aggregate principal amount outstanding of its previously issued 6.35% Series first mortgage bonds due in 2038. The redemption, which was for cash and included accrued interest, was completed on January 6, 2014. At September 30, 2015 , Laclede Gas had fixed-rate long-term debt, including the current portion, totaling $810.0 . While these long-term debt issues are fixed-rate, they are subject to changes in fair value as market interest rates change. Of Laclede Gas' $810.0 in long-term debt, $25.0 have no call options, $435.0 have make-whole call options and $350.0 are callable at par three to six months prior to maturity. None of the debt has any put options. Laclede Gas has authority from the MoPSC to issue debt securities and preferred stock, including on a private placement basis, as well as to issue common stock, receive paid-in-capital, and enter into capital lease agreements, all for a total of up to $518.0 . This authorization was effective through June 30, 2015. On April 15, 2015, Laclede Gas filed with the MoPSC for a new financing authorization. On June 24, 2015, the MoPSC granted an extension of the current authorization until the pending application is resolved. During the year ended September 30, 2015 , Laclede Gas issued no securities under this authorization. As of November 20, 2015, $369.7 remains available under this authorization. Laclede Gas has a shelf registration on Form S-3 on file with the SEC for issuance of first mortgage bonds, unsecured debt, and preferred stock, which expires on August 6, 2016. The amount, timing, and type of additional financing to be issued under this shelf registration will depend on cash requirements and market conditions, as well as future MoPSC authorizations. This authorization is more fully described in Note 5 , Shareholder's Equity. Laclede Gas' capitalization at September 30, 2015 consisted of 56.2% of Laclede Gas common stock equity and 43.8% long-term debt compared to 55.5% of Laclede Gas common stock equity and 44.5% of long-term debt at September 30, 2014 . Substantially all of Laclede Gas' plant is subject to the liens of its first mortgage bonds. The mortgage contains several restrictions on Laclede Gas' ability to pay cash dividends on its common stock, which are described more fully in Note 5 , Stockholders’ Equity. Alagasco Because Alagasco has no standing authority to issue long-term debt, it must petition the APSC for each planned issuance. On November 3, 2014, Alagasco received authorization and approval from the APSC to borrow $35.0 for the purpose of redeeming, without penalty, $34.8 in existing long-term, callable debt financed at 5.7% . Pursuant to a call notice issued on December 15, 2014, Alagasco redeemed $34.8 of debt effective January 15, 2015. On February 3, 2015, Alagasco received authorization and approval from the APSC to borrow $80.0 for the purpose of refinancing the scheduled maturity on December 1, 2015 of $80.0 of existing debt. Pursuant to these authorizations, Alagasco committed to issue $115.0 unsecured notes in the private placement market: $35.0 at a rate of 3.21% for 10 years issued on September 15, 2015, and $80.0 at a rate of 4.31% for 30 years settling December 1, 2015. As of September 30, 2015 , the current portion of long-term debt for Alagasco consisted of this $80.0 fixed-rate note maturing December 1, 2015. The Notes are senior unsecured obligations of Alagasco and rank equal in right to payment with all other senior unsecured indebtedness. Alagasco will use the proceeds from the sale of the Notes to refinance existing indebtedness and for general corporate purposes. At September 30, 2015 , Alagasco had fixed-rate long-term debt, including the current portion, totaling $250.0 . While these long-term debt issues are fixed-rate, they are subject to changes in fair value as market interest rates change. All of Alagasco's $250.0 in long-term debt has make-whole call options. Alagasco's capitalization at September 30, 2015 consisted of 83.7% of Alagasco common stock equity and 16.3% long-term debt compared to 77.3% of Alagasco common stock equity and 22.7% of long-term debt at September 30, 2014 . The decline in the proportion of long-term debt is due primarily to the reclassification of $80.0 of Alagasco long-term to "current". Other Laclede Group's, Laclede Gas' and Alagasco's short-term credit facilities and long-term debt agreements contain customary covenants and default provisions. As of September 30, 2015 , there were no events of default under these covenants. The Company’s, Laclede Gas’, and Alagasco's access to capital markets, including the commercial paper market, and their respective financing costs, may depend on the credit rating of the entity that is accessing the capital markets. The credit ratings of the Company, Laclede Gas and Alagasco remain at investment grade, but are subject to review and change by the rating agencies. It is management’s view that the Company, Laclede Gas and Alagasco have adequate access to capital markets and will have sufficient capital resources, both internal and external, to meet anticipated capital requirements, which primarily include capital expenditures, interest payments on long-term debt, scheduled maturities of long-term debt, short-term seasonal needs, and dividends.

NOTES PAYABLE AND CREDIT AGREEM

NOTES PAYABLE AND CREDIT AGREEMENTS	12 Months Ended
	Sep. 30, 2015
Short-term Debt [Abstract]
NOTES PAYABLE AND CREDIT AGREEMENTS	NOTES PAYABLE AND CREDIT AGREEMENTS Short-term cash requirements outside of the Utilities have generally been funded by Laclede Group or met with internally generated funds. At September 30, 2015 , Laclede Group had a $150.0 syndicated line of credit from nine banks maturing on September 3, 2019, with the largest portion provided by a single bank being 15.6% . The line of credit has a covenant limiting the total debt of the consolidated Laclede Group to no more than 70% of the Company's total capitalization. As defined in the line of credit, this ratio was 58% on September 30, 2015 . Laclede Group's line may be used to provide for the funding needs of various subsidiaries. Borrowing under Laclede's Group's line during fiscal year 2015 ranged from $32.5 to $80.0 , with the balance at September 30, 2015 of $74.0 . Borrowings under Laclede Group's line during fiscal year 2014 ranged from $0 to $40.0 , with the balance at September 30, 2014 of $32.5 . The maturity date of the loan agreement is September 3, 2019. The Utilities’ short-term borrowing requirements typically peak during the colder months while the Company's needs are less seasonal. These short-term cash requirements can be met through the sale of commercial paper supported by lines of credit with banks or through direct use of the lines of credit. At September 30, 2015 , Laclede Gas had a syndicated line of credit of $450.0 in place from nine banks. The largest portion provided by a single bank is 15.6% . Laclede Gas' line of credit includes a covenant limiting total debt, including short-term debt, to no more than 70% of total capitalization. As defined in the line of credit, on September 30, 2015 total debt was 50% of total capitalization. Borrowing under Laclede Gas' commercial paper program during fiscal year 2015 ranged from $102.1 - $341.0 , with the balance at September 30, 2015 at $233.0 . Borrowing under Laclede Gas' commercial paper program during fiscal 2014 ranged from $0.0 to $244.5 , with the balance at September 30, 2014 of $238.6 . Laclede Gas' commercial paper program is backed by the line of credit. The maturity date of the line of credit is September 3, 2019. On September 2, 2014, Alagasco entered into a new $150.0 syndicated line of credit with twelve banks and extinguished the line that was in place prior to its acquisition by Laclede Group. The largest portion provided by a single bank is 10% . The line of credit, which matures on September 2, 2019, has a covenant limiting total debt to no more than 70% of Alagasco's total capitalization. As defined in the line of credit, this ratio stood at 24% on September 30, 2015 . Borrowing under Alagasco's line during fiscal year 2015 ranged from $0.0 to $69.5 , with the balance at September 30, 2015 of $31.0 . Borrowings under Alagasco's line for the month of September of fiscal 2014 ranged from $9.0 to $16.0 , with the balance at September 30, 2014 of $16.0 . Laclede Group Information about the Laclede Group’s short-term borrowings (excluding intercompany borrowings) during the twelve months ended September 30, and as of September 30, is presented below for 2015 and 2014 : Laclede Gas Commercial Paper Borrowings Laclede Group Bank Line Borrowings*** Alagasco Bank Line Borrowings * Total Short-Term Borrowings ** Year Ended September 30, 2015 Weighted average borrowings outstanding $212.7 $65.6 $22.3 $300.6 Weighted average interest rate 0.4% 1.4% 1.1% 0.7% Range of borrowings outstanding $ 102.1 - $341.0 $32.5 - $80.0 $0 - $69.5 $180.1 - $488.5 As of September 30, 2015 Borrowings outstanding at end of period $233.0 $74.0 $31.0 $338.0 Weighted average interest rate 0.5% 1.5% 1.2% 0.8% Year Ended September 30, 2014 Weighted average borrowings outstanding $77.6 $3.6 $13.2 $82.3 Weighted average interest rate 0.3% 1.4% 1.2% 0.5% Range of borrowings outstanding $0 – $244.5 $0 – $40.0 $9.0 – $16.0 $0 – $300.5 As of September 30, 2014 Borrowings outstanding at end of period $238.6 $32.5 $16.0 $287.1 Weighted average interest rate 0.3% 1.4% 1.2% 0.5% * Weighted average borrowings for Alagasco represents Laclede Group's ownership period of one month. The one month average approximates the Alagasco daily outstanding balance for the fiscal year ended September 30, 2014. ** Represents twelve month weighted average for Laclede Group***, Laclede Gas, and Alagasco. *** The Laclede Group, Inc., excluding its wholly owned subsidiaries. Based on average short-term borrowings for the twelve months ended September 30, 2015 , an increase in the average interest rate of 100 basis points would decrease Laclede Group's pre-tax earnings and cash flows by approximately $3.0 on an annual basis, portions of which may be offset through the application of PGA or GSA carrying costs. Laclede Gas Information about Laclede Gas' short-term borrowings during the twelve months ended September 30, and as of September 30, is presented below for 2015 and 2014 : Commercial Paper Borrowings Borrowings from Laclede Group Total Short-Term Borrowings Year Ended September 30, 2015 Weighted average borrowings outstanding $212.7 $0.3 $213.0 Weighted average interest rate 0.4% 0.5% 0.4% Range of borrowings outstanding $102.1 - $341.0 $0 - $10.4 $104.2 - $ 341.0 As of September 30, 2015 Borrowings outstanding at end of period $233.0 $— $233.0 Weighted average interest rate 0.5% —% 0.5% Year Ended September 30, 2014 Weighted average borrowings outstanding $77.6 $63.4 $141.0 Weighted average interest rate 0.3% 0.3% 0.3% Range of borrowings outstanding $0 – $244.5 $0 – $189.0 $45.5 – $272.1 As of September 30, 2014 Borrowings outstanding at end of period $238.6 $— $238.6 Weighted average interest rate 0.3% —% 0.3% Based on average short-term borrowings for the twelve months ended September 30, 2015 , an increase in the average interest rate of 100 basis points would decrease Laclede Gas' pre-tax earnings and cash flows by approximately $2.1 on an annual basis, portions of which may be offset through the application of PGA carrying costs. Alagasco Information about Alagasco's short-term borrowings during the twelve months ended September 30, and as of September 30, is presented below for 2015 and 2014 : Bank Line Borrowings Year Ended September 30, 2015 Weighted average borrowings outstanding $22.3 Weighted average interest rate 1.1% Range of borrowings outstanding $0 - $69.5 As of September 30, 2015 Borrowings outstanding at end of period $31.0 Weighted average interest rate 1.2% 9/30/2014 Weighted average borrowings outstanding $13.7 Weighted average interest rate 1.3% Range of borrowings outstanding $0.0 - $55.0 As of September 30, 2014 Borrowings outstanding at end of period $16.0 Weighted average interest rate 1.2% Based on average short-term borrowings for the twelve months ended September 30, 2015 , an increase in the average interest rate of 100 basis points would decrease Alagasco's Gas' pre-tax earnings and cash flows by approximately $0.2 on an annual basis, portions of which may be offset through the application of GSA carrying costs.

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	FAIR VALUE OF FINANCIAL INSTRUMENTS Laclede Group 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 September 30, 2015 Cash and cash equivalents $ 13.8 $ 13.8 $ 13.8 $ — $ — Short-term debt 338.0 338.0 — 338.0 — Long-term debt, including current portion 1,851.5 1,944.2 — 1,944.2 — As of September 30, 2014 Cash and cash equivalents $ 16.1 $ 16.1 $ 16.1 $ — $ — Short-term debt 287.1 287.1 — 287.1 — Long-term debt, including current portion 1,851.0 1,937.3 — 1,937.3 — 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 September 30, 2015 Cash and cash equivalents $ 1.7 $ 1.7 $ 1.7 $ — $ — Short-term debt 233.0 233.0 — 233.0 — Long-term debt 808.1 880.2 — 880.2 — As of September 30, 2014 Cash and cash equivalents $ 3.7 $ 3.7 $ 3.7 $ — $ — Short-term debt 238.6 238.6 — 238.6 — Long-term debt 807.9 876.2 — 876.2 — 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 September 30, 2015 Cash and cash equivalents $ 7.2 $ 7.2 $ 7.2 $ — $ — Short-term debt 31.0 31.0 — 31.0 — Long-term debt, including current portion 250.0 263.2 — 263.2 — As of September 30, 2014 Cash and cash equivalents $ 5.6 $ 5.6 $ 5.6 $ — $ — Short-term debt 16.0 16.0 — 16.0 — Long-term debt 249.8 266.4 — 266.4 — The carrying amounts for 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 9 , Fair Value Measurements, for information on financial instruments measured at fair value on a recurring basis.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Laclede Group The following tables for Laclede Group and Laclede Gas 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. Alagasco had no such assets or liabilities as of September 30, 2015 or 2014 . 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). Derivative instruments classified as 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. 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. There were no material Level 3 balances as of September 30, 2015 or 2014 . 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 the "Other investments" line of the 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 exist between the Company or Laclede Gas and the counterparty to the derivative contract. For additional information on derivative instruments, see Note 10 , Derivative Instruments and Hedging Activities. Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Effects of Netting and Cash Margin Receivables /Payables Total As of September 30, 2015 ASSETS Gas Utility U. S. Stock/Bond Mutual Funds $ 15.5 $ 4.0 $ — $ — $ 19.5 NYMEX/ICE natural gas contracts 1.3 — — (1.3 ) — Subtotal 16.8 4.0 — (1.3 ) 19.5 Gas Marketing NYMEX/ICE natural gas contracts 6.3 4.3 — (6.6 ) 4.0 Natural gas commodity contracts — 1.5 0.2 (0.5 ) 1.2 Total $ 23.1 $ 9.8 $ 0.2 $ (8.4 ) $ 24.7 LIABILITIES Gas Utility NYMEX/ICE natural gas contracts $ 16.4 $ — $ — $ (16.4 ) $ — OTCBB natural gas contracts — 5.9 — — 5.9 NYMEX gasoline and heating oil contracts 0.3 — — (0.3 ) — Subtotal 16.7 5.9 — (16.7 ) 5.9 Gas Marketing NYMEX/ICE natural gas contracts 1.2 3.9 — (5.1 ) — Natural gas commodity contracts — 2.2 — (0.5 ) 1.7 Total $ 17.9 $ 12.0 $ — $ (22.3 ) $ 7.6 As of September 30, 2014 ASSETS Gas Utility U. S. Stock/Bond Mutual Funds $ 15.7 $ 3.9 $ — $ — $ 19.6 NYMEX/ICE natural gas contracts 2.4 — — (2.4 ) — OTCBB natural gas contracts — 0.1 — (0.1 ) — Subtotal 18.1 4.0 — (2.5 ) 19.6 Gas Marketing NYMEX natural gas contracts 1.0 1.2 — (1.8 ) 0.4 Natural gas commodity contracts — 2.7 0.2 (0.2 ) 2.7 Total $ 19.1 $ 7.9 $ 0.2 $ (4.5 ) $ 22.7 LIABILITIES Gas Utility NYMEX/ICE natural gas contracts $ 5.2 $ — $ — $ (5.2 ) $ — OTCBB natural gas contracts — 4.1 — (0.1 ) 4.0 NYMEX gasoline and heating oil contracts 0.2 — — (0.2 ) — Subtotal 5.4 4.1 — (5.5 ) 4.0 Gas Marketing NYMEX/ICE natural gas contracts 1.1 0.7 — (1.8 ) — Natural gas commodity contracts — 0.7 — (0.2 ) 0.5 Total $ 6.5 $ 5.5 $ — $ (7.5 ) $ 4.5 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 September 30, 2015 ASSETS U. S. Stock/Bond Mutual Funds $ 15.5 $ 4.0 $ — $ — $ 19.5 NYMEX/ICE natural gas contracts 1.3 — — (1.3 ) — Total $ 16.8 $ 4.0 $ — $ (1.3 ) $ 19.5 LIABILITIES NYMEX/ICE natural gas contracts $ 16.4 $ — $ — $ (16.4 ) $ — OTCBB natural gas contracts — 5.9 — — 5.9 Gasoline and heating oil contracts 0.3 — — (0.3 ) — Total $ 16.7 $ 5.9 $ — $ (16.7 ) $ 5.9 As of September 30, 2014 ASSETS U. S. Stock/Bond Mutual Funds $ 15.7 $ 3.9 $ — $ — $ 19.6 NYMEX/ICE natural gas contracts 2.4 — — (2.4 ) — OTCBB natural gas contracts — 0.1 — (0.1 ) — Total $ 18.1 $ 4.0 $ — $ (2.5 ) $ 19.6 LIABILITIES NYMEX/ICE natural gas contracts $ 5.2 $ — $ — $ (5.2 ) $ — OTCBB natural gas contracts — 4.1 — (0.1 ) 4.0 NYMEX gasoline and heating oil contracts 0.2 — — (0.2 ) — Total $ 5.4 $ 4.1 $ — $ (5.5 ) $ 4.0

DERIVATIVE INSTRUMENTS AND HEDG

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	12 Months Ended
	Sep. 30, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES Laclede Group Laclede Gas has a risk management policy to utilize various derivatives, including futures contracts, exchange-traded options, swaps and over-the-counter instruments, for the explicit purpose of managing price risk associated with purchasing and delivering natural gas on a regular basis to customers in accordance with its tariffs. The objective of this policy is to limit the Missouri Utilities' exposure to natural gas price volatility and to manage, hedge and mitigate substantial price risk. This policy strictly prohibits speculation and permits the Missouri Utilities to hedge current physical natural gas purchase commitments or forecasted or anticipated future peak (maximum) physical need for natural gas delivered. Costs and cost reductions, including carrying costs, associated with the Missouri Utilities' use of natural gas derivative instruments are allowed to be passed on to the Missouri Utilities’ customers through the operation of their PGA clauses, through which the MoPSC allows the Missouri Utilities to recover gas supply costs, subject to prudence review by the MoPSC. Accordingly, the Missouri Utilities do not expect any adverse earnings impact as a result of the use of these derivative instruments. In prior years, Alagasco entered into cash flow derivative commodity instruments to hedge its exposure to price fluctuations on its gas supply. Alagasco recognizes all derivatives at fair value as either assets or liabilities on the balance sheet. Any realized gains or losses are passed through to customers using the mechanisms of the GSA rider in accordance with Alagasco’s APSC approved tariff. At September 30, 2015 , Alagasco had no open derivative positions. The Utilities do not designate these instruments as hedging instruments for financial reporting purposes because gains or losses associated with the use of these derivative instruments are deferred and recorded as regulatory assets or regulatory liabilities pursuant to ASC Topic 980, “Regulated Operations,” and, as a result, have no direct impact on the statements of income. The timing of the operation of the PGA clause and GSA rider may cause interim variations in short-term cash flows, because the Utilities are subject to cash margin requirements associated with changes in the values of these instruments. Nevertheless, carrying costs associated with such requirements are recovered through the PGA clauses and GSA rider. From time to time, Laclede Gas purchases NYMEX futures and options contracts to help stabilize operating costs associated with forecasted purchases of gasoline and diesel fuels used to power vehicles and equipment used in the course of its business. At September 30, 2015 , Laclede Gas held 1.8 million gallons of gasoline futures contracts at an average price of $1.63 per gallon. Most of these contracts, the longest of which extends to December 2016, are designated as cash flow hedges of forecasted transactions pursuant to ASC Topic 815. The gains or losses on these derivative instruments are not subject to Laclede Gas’ PGA clause. In the course of its business, Laclede Group’s gas marketing subsidiary, LER, which includes its 100% owned subsidiary LER Storage Services, Inc., enters into commitments associated with the purchase or sale of natural gas. Certain of LER’s derivative natural gas contracts are designated as normal purchases or normal sales and, as such, are excluded from the scope of ASC Topic 815 and are accounted for as executory contracts on an accrual basis. Any of LER’s derivative natural gas contracts that are not designated as normal purchases or normal sales are accounted for at fair value. At September 30, 2015 , the fair values of 104.7 million MMBtu of non-exchange traded natural gas commodity contracts were reflected in the Consolidated Balance Sheet. Of these contracts, 88.0 million MMBtu will settle during fiscal year 2016 , and 14.9 million MMBtu, 1.7 million MMBtu, and 0.1 million MMBtu will settle during 2017 , 2018 , and 2019 , respectively. These contracts have not been designated as hedges; therefore, changes in the fair value of these contracts are reported in earnings each period. Furthermore, LER manages the price risk associated with its fixed-priced commitments by either closely matching the offsetting physical purchase or sale of natural gas at fixed prices or through the use of NYMEX or ICE Clear Europe (ICE) futures, swap, and option contracts to lock in margins. At September 30, 2015 , LER’s unmatched fixed-price positions were not material to Laclede Group’s financial position or results of operations. LER’s NYMEX and ICE natural gas futures, swap, and option contracts used to lock in margins may be designated as cash flow hedges of forecasted transactions for financial reporting purposes. On April 14, 2014, as amended on July 8, 2014, Laclede Group entered into certain interest rate swap agreements, with a notional amount $375.0 , to effectively lock in interest rates on a portion of the long-term debt it anticipated issuing to finance its acquisition of Alagasco. These derivative instruments were designated as cash flow hedges of forecasted transactions. These forward starting swaps involved the payment of a fixed interest rate and the receipt of a floating interest rate (the London Interbank Offered Rate, also known as LIBOR) over the terms specified in the contracts. On August 6, 2014, the interest rate swap agreements were terminated and the settlement resulted in a $19.0 loss by Laclede Group, which assigned the loss as a regulatory asset since the interest rate swaps were entered into to hedge the interest payments on the $625.0 of long-term debt issued on August 19, 2014 by Laclede Group. During the second quarter of fiscal year 2015, Alagasco entered into certain interest rate swap transactions to protect itself against adverse movement in interest rates in anticipation of its issuance of $115.0 of long-term debt. Alagasco received prior approval from the APSC to enter into these hedges. The notional amount of interest rate swaps outstanding was $80.5 with stated maturities ranging from 2025 to 2045 and fixed interest rates ranging between 2.18% and 2.85% . In April 2015, Alagasco entered into an additional hedge with a notional amount of $24.0 and terms within the same range. These derivative instruments were designated as cash flow hedges of forecasted transactions. These forward starting swaps involved the payment of a fixed interest rate and the receipt of a floating interest rate (the London Interbank Offered Rate, also known as LIBOR) over the terms specified in the contracts. On May 21, 2015, the interest rate swap agreements were terminated and the settlement resulted in a $2.7 gain which was recorded as a regulatory liability. Of the total anticipated issuance of long-term debt, $35.0 was issued on September 15, 2015 and the remaining $80.0 will be issued on December 1, 2015. The Company’s and Laclede Gas' exchange-traded/cleared derivative instruments consist primarily of NYMEX, OTCBB, and ICE positions. The NYMEX and OTCBB is the primary national commodities exchange on which natural gas derivatives are traded. Open NYMEX/ICE and OTCBB natural gas futures and swap positions at September 30, 2015 were as follows: Gas Utility Gas Marketing MMBtu (millions) Avg. Price Per MMBtu MMBtu (millions) Avg. Price Per MMBtu NYMEX/ICE Open short futures positions Fiscal 2016 — $ — 13.34 $ 3.26 Fiscal 2017 — — 2.13 3.42 NYMEX/ICE Open long futures/swap positions Fiscal 2016 29.02 3.19 7.06 3.17 Fiscal 2017 1.57 3.04 2.77 3.43 Fiscal 2018 — — 0.12 3.37 ICE Open long basis swap positions Fiscal 2016 — — 23.29 0.27 Fiscal 2017 — — 9.04 0.45 Fiscal 2018 — — 1.09 0.50 ICE Open short basis swap positions Fiscal 2016 — — 10.62 0.17 Fiscal 2017 — — 1.40 0.20 OTC Open long futures/swap positions Fiscal 2016 4.43 3.99 — — Fiscal 2017 0.32 3.64 — — At September 30, 2015 , Laclede Gas also had 20.3 million MMBtu of other price mitigation in place through the use of NYMEX and OTCBB natural gas option-based strategies while LER had none. Derivative instruments designated as cash flow hedges of forecasted transactions are recognized on the balance sheets of the Company at fair value and the change in the fair value of the effective portion of these hedge instruments is recorded, net of tax, in other comprehensive income (OCI). Accumulated other comprehensive income (AOCI) is a component of Total Common Stock Equity. Amounts are reclassified from AOCI into earnings when the hedged items affect net income, using the same revenue or expense category that the hedged item impacts. Based on market prices at September 30, 2015 , it is expected that an immaterial amount of unrealized gains will be reclassified into the Consolidated Statements of Income of the Company during the next twelve months. Cash flows from hedging transactions are classified in the same category as the cash flows from the items that are being hedged in the Consolidated Statements of Cash Flows. Effect of Derivative Instruments on the Consolidated Statements of Income and Consolidated Statements of Comprehensive Income Location of Gain (Loss) Recorded in Income 2015 2014 2013 Derivatives in Cash Flow Hedging Relationships Effective portion of gain (loss) recognized in OCI on derivatives: Gas Marketing natural gas contracts $ (4.3 ) $ (4.6 ) $ 4.9 Gas Utility gasoline and heating oil contracts (1.2 ) 0.1 0.1 Total $ (5.5 ) $ (4.5 ) $ 5.0 Effective portion of gain (loss) reclassified from AOCI to income: Natural gas contracts Gas Marketing Operating Revenues $ 1.7 $ 4.2 $ — Gas Marketing Operating Expenses (5.2 ) (1.5 ) (0.5 ) Subtotal (3.5 ) 2.7 (0.5 ) Gasoline and heating oil contracts Gas Utility Other Operating Expenses (0.9 ) (0.2 ) 0.2 Total $ (4.4 ) $ 2.5 $ (0.3 ) Ineffective portion of gain (loss) on derivatives recognized in income: Natural gas contracts Gas Marketing Operating Revenues $ — $ (0.1 ) $ (0.4 ) Gas Marketing Operating Expenses (0.5 ) 0.1 (0.3 ) Subtotal (0.5 ) — (0.7 ) Gasoline and heating oil contracts Gas Utility Other Operating Expenses 0.1 (0.2 ) (0.1 ) Total $ (0.4 ) $ (0.2 ) $ (0.8 ) Derivatives Not Designated as Hedging Instruments* Gain (loss) recognized in income on derivatives: Natural gas commodity contracts Gas Marketing Operating Revenues $ (1.3 ) $ (8.7 ) $ (0.9 ) NYMEX / ICE natural gas contracts Gas Marketing Operating Revenues (9.6 ) 3.0 — Gasoline and heating oil contracts Other Income and (Income Deductions) - Net (0.2 ) — 0.1 Total $ (11.1 ) $ (5.7 ) $ (0.8 ) * Gains and losses on Laclede Gas’ natural gas derivative instruments, which are not designated as hedging instruments for financial reporting purposes, are deferred pursuant to the Missouri Utilities' PGA clauses and initially recorded as regulatory assets or regulatory liabilities. These gains and losses are excluded from the table above because they have no direct impact on the statements of income. Such amounts are recognized in the statements of income as a component of Regulated Gas Distribution Natural and Propane Gas operating expenses when they are recovered through the PGA clause and reflected in customer billings. Fair Value of Derivative Instruments in the Consolidated Balance Sheet at September 30, 2015 Asset Derivatives* Liability Derivatives* Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Gas Utility: Gasoline and heating oil contracts Accounts Receivable – Other $ — Accounts Receivable – Other $ 0.3 Gas Marketing: Natural gas contracts Derivative Instrument Assets 4.1 Derivative Instrument Assets 3.2 Deferred Charges – Other 1.1 Deferred Charges – Other 0.5 Subtotal 5.2 4.0 Derivatives not designated as hedging instruments Gas Utility: Natural gas contracts Accounts Receivable – Other 1.2 Accounts Receivable – Other 16.4 Derivative Instrument Assets — Derivative Instrument Assets 5.7 Deferred Charges – Other — Deferred Charges – Other 0.2 Subtotal 1.2 22.3 Gas Marketing: NYMEX / ICE natural gas contracts Derivative Instrument Assets 4.7 Derivative Instrument Assets 0.6 Deferred Charges – Other 0.7 Deferred Charges – Other 0.7 Natural gas commodity Derivative Instrument Assets 1.4 Derivative Instrument Assets 0.1 Current Liabilities – Other 0.2 Current Liabilities – Other 1.4 Deferred Credits – Other 0.1 Deferred Credits – Other 0.7 Subtotal 7.1 3.5 Total derivatives $ 13.5 $ 29.8 Fair Value of Derivative Instruments in the Consolidated Balance Sheet at September 30, 2014 Asset Derivatives* Liability Derivatives* Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Gas Utility: Gasoline and heating oil contracts Accounts Receivable – Other $ — Accounts Receivable – Other $ 0.2 Gas Marketing: Natural gas contracts Derivative Instrument Assets 0.7 Derivative Instrument Assets 0.4 Deferred Charges – Other 0.7 Deferred Charges – Other 0.2 Subtotal 1.4 0.8 Derivatives not designated as hedging instruments Gas Utility: Natural gas contacts Accounts Receivable – Other 2.4 Accounts Receivable – Other 5.2 Derivative Instrument Assets 0.1 Derivative Instrument Assets 3.7 Deferred Charges – Other — Deferred Charges – Other 0.4 Subtotal 2.5 9.3 Gas Marketing: Natural gas contacts Derivative Instrument Assets 3.5 Derivative Instrument Assets 1.4 Deferred Charges – Other 0.3 Deferred Charges – Other — Current Liabilities – Other — Current Liabilities – Other 0.5 Subtotal 3.8 1.9 Total derivatives $ 7.7 $ 12.0 * The fair values of Asset Derivatives and Liability Derivatives exclude the fair value of cash margin receivables or payables with counterparties subject to netting arrangements. Fair value amounts of derivative contracts (including the fair value amounts of cash margin receivables and payables) for which there is a legal right to set off are presented net on the balance sheets. As such, the gross balances presented in the table above are not indicative of the Company’s net economic exposure. Refer to Note 9 , Fair Value Measurements, for information on the valuation of derivative instruments. Following is a reconciliation of the amounts in the tables above to the amounts presented in the Consolidated Balance Sheets: 2015 2014 Fair value of asset derivatives presented above $ 13.5 $ 7.7 Fair value of cash margin receivables offset with derivatives 13.9 3.0 Netting of assets and liabilities with the same counterparty (22.2 ) (7.9 ) Total $ 5.2 $ 2.8 Derivative Instrument Assets, per Consolidated Balance Sheets: Derivative instrument assets $ 4.6 $ 3.2 Deferred Charges – Other 0.6 (0.4 ) Total $ 5.2 $ 2.8 Fair value of liability derivatives presented above $ 29.8 $ 12.0 Netting of assets and liabilities with the same counterparty (22.2 ) (7.9 ) Total $ 7.6 $ 4.1 Derivative Instrument Liabilities, per Consolidated Balance Sheets: Current Liabilities – Other $ 6.8 $ — Deferred Credits – Other 0.8 4.1 Total $ 7.6 $ 4.1 Additionally, at September 30, 2015 and 2014 , the Company had $5.9 and $4.4 , respectively, in cash margin receivables not offset with derivatives, which are presented in Accounts Receivable – Other. Laclede Gas Laclede Gas has a risk management policy to utilize various derivatives, including futures contracts, exchange-traded options, swaps and over-the-counter instruments for the explicit purpose of managing price risk associated with purchasing and delivering natural gas on a regular basis to customers in accordance with its tariffs. The objective of this policy is to limit Laclede Gas' exposure to natural gas price volatility and to manage, hedge and mitigate substantial price risk. This policy strictly prohibits speculation and permits Laclede Gas to hedge current physical natural gas purchase commitments or forecasted or anticipated future peak (maximum) physical need for natural gas delivered. Costs and cost reductions, including carrying costs, associated with Laclede Gas’ use of natural gas derivative instruments are allowed to be passed on to Laclede Gas customers through the operation of its PGA clause, through which the MoPSC allows Laclede Gas to recover gas supply costs, subject to prudence review by the MoPSC. Accordingly, Laclede Gas does not expect any adverse earnings impact as a result of the use of these derivative instruments. Laclede Gas does not designate these instruments as hedging instruments for financial reporting purposes because gains or losses associated with the use of these derivative instruments are deferred and recorded as regulatory assets or regulatory liabilities pursuant to ASC Topic 980, “Regulated Operations,” and, as a result, have no direct impact on the statements of income. The timing of the operation of the PGA clause may cause interim variations in short-term cash flows, because Laclede Gas is subject to cash margin requirements associated with changes in the values of these instruments. Nevertheless, carrying costs associated with such requirements are recovered through the PGA clause. From time to time, Laclede Gas purchases NYMEX futures and options contracts to help stabilize operating costs associated with forecasted purchases of gasoline and diesel fuels used to power vehicles and equipment used in the course of its business. At September 30, 2015 , Laclede Gas held 1.8 million gallons of gasoline futures contracts at an average price of $1.63 per gallon. Most of these contracts, the longest of which extends to December 2016, are designated as cash flow hedges of forecasted transactions pursuant to ASC Topic 815, “Derivatives and Hedging.” The gains or losses on these derivative instruments are not subject to Laclede Gas’ PGA clause. Derivative instruments designated as cash flow hedges of forecasted transactions are recognized on the balance sheets at fair value and the change in the fair value of the effective portion of these hedge instruments is recorded, net of tax, in other comprehensive income (OCI). Accumulated other comprehensive income (AOCI) is a component of Total Common Stock Equity. Amounts are reclassified from AOCI into earnings when the hedged items affect net income, using the same revenue or expense category that the hedged item impacts. Based on market prices at September 30, 2015 , it is expected that an immaterial amount of pre-tax gains will be reclassified into the statements of income during fiscal year 2016. Cash flows from hedging transactions are classified in the same category as the cash flows from the items that are being hedged in the statements of cash flows. Laclede Gas’ derivative instruments consist primarily of NYMEX and OTCBB positions. The NYMEX is the primary national commodities exchange on which natural gas derivatives are traded. Open NYMEX and OTCBB natural gas futures positions at September 30, 2015 were as follows: MMBtu (millions) Avg. Price Per MMBtu NYMEX/ICE Open long futures/swap positions Fiscal 2016 29.02 $ 3.19 Fiscal 2017 1.57 3.04 OTC Open long futures/swap positions Fiscal 2016 4.43 $ 3.99 Fiscal 2017 0.32 3.64 At September 30, 2015 , Laclede Gas also had 20.3 million MMBtu of other price mitigation in place through the use of NYMEX and OTCBB natural gas option-based strategies. Effect of Derivative Instruments on the Statements of Income and Statements of Comprehensive Income Location of Gain (Loss) Recorded in Income 2015 2014 2013 Derivatives in Cash Flow Hedging Relationships Effective portion of gain (loss) recognized in OCI on derivatives: Gasoline and heating oil contracts $ (1.2 ) $ 0.1 $ 0.1 Effective portion of gain (loss) reclassified from AOCI to income: Gasoline and heating oil contracts Gas Utility Other Operating Expenses $ (0.9 ) $ (0.2 ) $ 0.2 Ineffective portion of gain (loss) on derivatives recognized in income: Gasoline and heating oil contracts Gas Utility Other Operating Expenses $ 0.1 $ (0.2 ) $ (0.1 ) Derivatives Not Designated as Hedging Instruments* Gain (loss) recognized in income on derivatives: Gasoline and heating oil contracts Other Income and (Income Deductions) - Net $ (0.2 ) $ — $ 0.1 * Gains and losses on Laclede Gas’ natural gas derivative instruments, which are not designated as hedging instruments for financial reporting purposes, are deferred pursuant to the Laclede Gas’ PGA clauses and initially recorded as regulatory assets or regulatory liabilities. These gains and losses are excluded from the table above because they have no direct impact on the Statements of Income. Such amounts are recognized in the Statements of Income as a component of Regulated Gas Distribution Natural and Propane Gas operating expenses when they are recovered through the PGA clause and reflected in customer billings. Fair Value of Derivative Instruments in the Balance Sheet at September 30, 2015 Asset Derivatives* Liability Derivatives* Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Gasoline and heating oil contracts Accounts Receivable – Other $ — Accounts Receivable – Other $ 0.3 Subtotal — 0.3 Derivatives not designated as hedging instruments Natural gas contracts Accounts Receivable – Other 1.2 Accounts Receivable – Other 16.4 OTCBB natural gas contracts Derivative Instrument Assets — Derivative Instrument Assets 5.7 Deferred Charges – Other — Deferred Charges – Other 0.2 Subtotal 1.2 22.3 Total derivatives $ 1.2 $ 22.6 Fair Value of Derivative Instruments in the Balance Sheet at September 30, 2014 Asset Derivatives Liability Derivatives* Balance Sheet Location Fair Value * Balance Sheet Location Fair Value Derivatives designated as hedging instruments Gasoline and heating oil contracts Accounts Receivable – Other $ — Accounts Receivable – Other $ 0.2 Subtotal — 0.2 Derivatives not designated as hedging instruments Natural gas contacts Accounts Receivable – Other 2.4 Accounts Receivable – Other 5.2 Derivative Instrument Assets 0.1 Derivative Instrument Assets 3.7 Gasoline and heating oil contracts Accounts Receivable – Other — Accounts Receivable – Other 0.4 Subtotal 2.5 9.3 Total derivatives $ 2.5 $ 9.5 * The fair values of Asset Derivatives and Liability Derivatives exclude the fair value of cash margin receivables or payables with counterparties subject to netting arrangements. Fair value amounts of derivative contracts (including the fair value amounts of cash margin receivables and payables) for which there is a legal right to set off are presented net on the Balance Sheets. As such, the gross balances presented in the table above are not indicative of Laclede Gas' net economic exposure. Refer to Note 9 , Fair Value Measurements, for information on the valuation of derivative instruments. Following is a reconciliation of the amounts in the tables above to the amounts presented in Laclede Gas' Balance Sheets: 2015 2014 Fair value of asset derivatives presented above $ 1.2 $ 2.5 Fair value of cash margin receivables offset with derivatives 15.5 3.0 Netting of assets and liabilities with the same counterparty (16.7 ) (5.9 ) Total $ — $ (0.4 ) Derivative Instrument Assets, per Balance Sheets: Derivative instrument assets $ — $ (0.4 ) Total $ — $ (0.4 ) Fair value of liability derivatives presented above $ 22.6 $ 9.5 Netting of assets and liabilities with the same counterparty (16.7 ) (5.9 ) Total $ 5.9 $ 3.6 Derivative Instrument Liabilities, per Balance Sheets: Current Liabilities – Other $ 5.7 $ — Deferred Credits – Other 0.2 3.6 Total $ 5.9 $ 3.6 Additionally, at September 30, 2015 and 2014 , Laclede Gas had $5.9 and $4.4 , respectively, in cash margin receivables not offset with derivatives, which are presented in Accounts Receivable – Other. Alagasco During the second quarter of fiscal 2015, Alagasco entered into certain interest rate swap transactions to protect against adverse movement in interest rates in anticipation of the issuance of $115.0 of long-term debt. Alagasco received prior approval from the APSC to enter into these hedges. The notional amount of interest rate swaps outstanding was $80.5 with stated maturities ranging from 2025 to 2045 and fixed interest rates ranging between 2.18% and 2.85% . In April 2015, Alagasco entered into an additional hedge with a notional amount of $24.0 and terms within the same range. These derivative instruments were designated as cash flow hedges of forecasted transactions. These forward starting swaps involved the payment of a fixed interest rate and the receipt of a floating interest rate (the London Interbank Offered Rate, also known as LIBOR) over the terms specified in the contracts. On May 21, 2015, the interest rate swap agreements were terminated and the settlement resulted in a $2.7 gain which was recorded as a regulatory liability since the interest rate swaps were entered into to hedge the interest payments on the $115.0 of long-term debt, of which $35.0 was issued on September 15, 2015, with the remaining $80.0 to be issued on December 1, 2015.

CONCENTRATIONS OF CREDIT RISK

CONCENTRATIONS OF CREDIT RISK	12 Months Ended
	Sep. 30, 2015
Risks and Uncertainties [Abstract]
CONCENTRATION OF CREDIT RISK	CONCENTRATION OF CREDIT RISK Other than in LER (the Gas Marketing segment), Laclede Group has no significant concentration of credit risk. A significant portion of LER’s transactions are with (or are associated with) energy producers, utility companies, and pipelines. These concentrations of transactions with these counterparties have the potential to affect the Company’s overall exposure to credit risk, either positively or negatively, in that each of these three groups may be affected similarly by changes in economic, industry, or other conditions. To manage this risk, as well as credit risk from significant counterparties in these and other industries, LER has established procedures to determine the creditworthiness of its counterparties. These procedures include obtaining credit ratings and credit reports, analyzing counterparty financial statements to assess financial condition, and considering the industry environment in which the counterparty operates. This information is monitored on an ongoing basis. In some instances, LER may require credit assurances such as prepayments, letters of credit, or parental guarantees. In addition, LER may enter into netting arrangements to mitigate credit risk with counterparties in the energy industry from which LER both sells and purchases natural gas. Sales are typically made on an unsecured credit basis with payment due the month following delivery. Accounts receivable amounts are closely monitored and provisions for uncollectible amounts are accrued when losses are probable. LER records accounts receivable, accounts payable, and prepayments for physical sales and purchases of natural gas on a gross basis. The amount included in accounts receivable attributable to energy producers and their marketing affiliates amounted to $15.7 at September 30, 2015 . Net receivable amounts from these customers on that same date, reflecting netting arrangements, were $13.4 . LER'S accounts receivable attributable to utility companies and their marketing affiliates comprised $21.6 of total accounts receivable at September 30, 2015 , while net receivable amounts from these customers, reflecting netting arrangements, were $20.5 . LER also has concentrations of credit risk with certain individually significant counterparties and with pipeline companies associated with its natural gas receivable amount. At September 30, 2015 , the amounts included in accounts receivable from LER’s five largest counterparties (in terms of net accounts receivable exposure), were $13.7 . These five counterparties are either investment-grade rated or owned by investment-grade rated companies. Net receivable amounts from these five customers on the same date, reflecting netting arrangements, were $12.5 .

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Laclede Group The Company's provision for income taxes charged during the fiscal years ended September 30, 2015 , 2014 , and 2013 are as follows: 2015 2014 2013 Federal Current $ (3.3 ) $ 0.3 $ (4.2 ) Deferred 58.8 30.6 19.9 Investment tax credits (0.2 ) (0.2 ) (0.2 ) State and local Current — 0.6 (0.3 ) Deferred 6.9 1.0 2.4 Total income tax expense $ 62.2 $ 32.3 $ 17.6 The Company's effective income tax rate varied from the federal statutory income tax rate for each year due to the following: 2015 2014 2013 Federal income tax statutory rate 35.0 % 35.0 % 35.0 % State and local income taxes, net of federal income tax benefits 3.0 1.8 3.5 Certain expenses capitalized on books and deducted on tax return (3.7 ) (4.9 ) (9.7 ) Taxes related to prior years (0.6 ) (0.7 ) (1.6 ) Other items – net * (2.5 ) (3.6 ) (2.2 ) Effective income tax rate 31.2 % 27.6 % 25.0 % * Other consists primarily of property adjustments. The Company's significant items comprising the net deferred tax liability recorded in the Consolidated Balance Sheets as of September 30 are as follows: 2015 2014 Deferred tax assets: Reserves not currently deductible $ 14.8 $ 16.0 Pension and other postretirement benefits 62.5 67.3 Operating losses 47.3 8.0 Unamortized investment tax credits 1.5 1.6 Other — 28.9 Total deferred tax assets $ 126.1 $ 121.8 Deferred tax liabilities: Relating to property 472.1 366.9 Regulatory pension and other postretirement benefits 110.6 108.5 Deferred gas costs 8.1 20.4 Other 11.6 19.7 Total deferred tax liabilities $ 602.4 $ 515.5 Net deferred tax liability 476.3 393.7 Net deferred tax asset (liability) – current 5.8 (9.9 ) Net deferred tax liability – noncurrent $ 482.1 $ 383.8 In assessing whether deferred tax assets are realizable, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. Management considers all significant available positive and negative evidence, including the existence of losses in recent years, the timing of deferred tax liability reversals, projected future taxable income, taxable income in carryback years, and tax planning strategies to assess the need for a valuation allowance. Based upon this evidence, management believes it is more likely than not the Company will realize the benefits of these deferred tax assets. The Company has federal and state loss carryforwards of approximately $123.9 at September 30, 2015 . The Company also has contribution carryforwards of approximately $11.0 at September 30, 2015 . The loss carryforwards begin to expire in the fiscal year ending 2030 for certain state purposes and 2035 for federal and other states purposes. The contribution carryforwards begin to expire in fiscal year 2018. The Company also has various tax credit carryforwards of approximately $2.8 that begin to expire in 2018. The Company recognizes the tax benefit from a tax position only if it is at least more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The Company records potential interest and penalties related to its uncertain tax positions as interest expense and other income deductions, respectively. Unrecognized tax benefits, accrued interest payable, and accrued penalties payable are included in the Other line of the Deferred Credits and Other Liabilities section of the Consolidated Balance Sheets. The following table presents a reconciliation of the beginning and ending balances of the Company's unrecognized tax benefits: 2015 2014 2013 Unrecognized tax benefits, beginning of year $ 4.6 $ 2.4 $ 5.8 Increases related to prior year tax positions — — 0.1 Increases related to tax positions taken in current year 2.9 2.6 1.5 Reductions due to lapse of applicable statute of limitations (0.4 ) (0.4 ) (5.0 ) Unrecognized tax benefits, end of year $ 7.1 $ 4.6 $ 2.4 The amount of unrecognized tax benefits which, if recognized, would affect the Company’s effective tax rate were $3.1 and $2.5 as of September 30, 2015 and 2014 , respectively. It is reasonably possible that events will occur in the next 12 months that could increase or decrease the amount of the Company’s unrecognized tax benefits. The Company does not expect that any such change will be significant to the Consolidated Balance Sheets. As of September 30, 2015 and 2014 , interest accrued associated with the Company’s uncertain tax positions was de minimis, and no penalties were accrued as of September 30, 2015 . The Company is subject to US federal income tax as well as income tax in various state and local jurisdictions. The Company is no longer subject to examination for fiscal years prior to 2012. Laclede Group completed the acquisition of 100% of the common shares of Alagasco from Energen on August 31, 2014. The Company and Energen made an election under Section 338(h)(10) of the Internal Revenue Code of 1986, as amended, to treat the Alagasco acquisition as a deemed purchase and sale of assets for tax purposes. Laclede Gas Laclede Gas' provision for income taxes charged during the fiscal years ended September 30, 2015 , 2014 , and 2013 are as follows: 2015 2014 2013 Federal Current $ (2.1 ) $ (0.1 ) $ (6.6 ) Deferred 40.9 34.3 20.1 Investment tax credits (0.2 ) (0.2 ) (0.2 ) State and local Current (0.1 ) — (1.0 ) Deferred 4.7 1.5 2.3 Total income tax expense $ 43.2 $ 35.5 $ 14.6 Laclede Gas' effective income tax rate varied from the federal statutory income tax rate for each year due to the following: 2015 2014 2013 Federal income tax statutory rate 35.0 % 35.0 % 35.0 % State and local income taxes, net of federal income tax benefits 2.8 1.8 3.3 Certain expenses capitalized on books and deducted on tax return (4.9 ) (4.5 ) (10.8 ) Taxes related to prior years (0.8 ) (0.7 ) (1.6 ) Other items – net * (3.0 ) (3.3 ) (2.8 ) Effective income tax rate 29.1 % 28.3 % 23.1 % * Other consists primarily of property adjustments. Laclede Gas' significant items comprising the net deferred tax liability reported in the Balance Sheets as of September 30 are as follows: 2015 2014 Deferred tax assets: Reserves not currently deductible $ 15.4 $ 16.0 Pension and other postretirement benefits 62.5 67.3 Operating losses 3.7 2.9 Unamortized investment tax credits 1.5 1.6 Other — 17.8 Total deferred tax assets $ 83.1 $ 105.6 Deferred tax liabilities: Relating to utility property 425.0 361.2 Regulatory pension and other postretirement benefits 120.2 119.2 Deferred gas costs 8.2 20.4 Other 14.5 15.9 Total deferred tax liabilities $ 567.9 $ 516.7 Net deferred tax liability 484.8 411.1 Net deferred tax asset (liability) – current 0.4 (11.3 ) Net deferred tax liability – noncurrent $ 485.2 $ 399.8 Laclede Group files a consolidated federal return and various state income tax returns and allocates income taxes to Laclede Gas and its other subsidiaries as if each entity were a separate taxpayer. In assessing whether deferred tax assets are realizable, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. Management considers all significant available positive and negative evidence, including the existence of losses in recent years, the timing of deferred tax liability reversals, projected future taxable income, taxable income in carryback years, and tax planning strategies to assess the need for a valuation allowance. Based upon this evidence, management believes it is more likely than not that Laclede Gas will realize the benefits of these deferred tax assets. Laclede Gas has state and federal loss carryforwards of approximately $10.0 , at September 30, 2015 based on separate company basis. For federal tax purposes, these loss carryforwards may be utilized against income from another member of the consolidated group. Laclede Gas also has contribution carryforwards of approximately $10.9 at September 30, 2015 . The loss carryforwards begin to expire in the fiscal year ending 2035 for federal and state purposes. The contribution carryforwards begin to expire in fiscal year ending 2018. Laclede Gas also has approximately $1.5 of various tax credit carryforwards with expiration dates which begin to expire in 2024. Laclede Gas recognizes the tax benefit from a tax position only if it is at least more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. Laclede Gas records potential interest and penalties related to its uncertain tax positions as interest expense and other income deductions, respectively. Unrecognized tax benefits, accrued interest payable, and accrued penalties payable are included in the Other line of the Deferred Credits and Other Liabilities section of the Balance Sheets. The following table presents a reconciliation of the beginning and ending balances of Laclede Gas unrecognized tax benefits: 2015 2014 2013 Unrecognized tax benefits, beginning of year $ 4.2 $ 2.0 $ 5.6 Increases related to tax positions taken in current year 2.9 2.5 1.4 Reductions due to lapse of applicable statute of limitations (0.2 ) (0.3 ) (5.0 ) Unrecognized tax benefits, end of year $ 6.9 $ 4.2 $ 2.0 The amount of unrecognized tax benefits, which, if recognized, would affect Laclede Gas' effective tax rate were $2.9 and $2.1 as of September 30, 2015 and 2014 , respectively. It is reasonably possible that events will occur in the next 12 months that could increase or decrease the amount of Laclede Gas' unrecognized tax benefits. Laclede Gas does not expect that any such change will be significant to Laclede Gas' Balance Sheets. As of September 30, 2015 and 2014 , interest accrued associated with Laclede Gas' uncertain tax positions was de minimis, and no penalties were accrued. Laclede Gas is subject to US federal income tax as well as income tax in various state and local jurisdictions, and is no longer subject to examination for fiscal year prior to 2012. Alagasco Alagasco's provision for income taxes charged during the fiscal year ended September 30, 2015 , the nine months ended September 30, 2014 , and the year ended December 31, 2013 are as follows: Year Ended September 30, Nine Months Ended September 30, Year Ended December 31, 2015 2014 2013 Federal Current $ — $ 14.1 $ 17.5 Deferred 25.9 3.5 13.3 State and local Current 0.1 1.8 2.2 Deferred 3.3 0.5 1.7 Total income tax expense $ 29.3 $ 19.9 $ 34.7 Alagasco's effective income tax rate varied from the federal statutory income tax rate for each year due to the following: Year Ended September 30, Nine Months Ended September 30, Year Ended December 31, 2015 2014 2013 Federal income tax statutory rate 35.0 % 35.0 % 35.0 % State and local income taxes, net of federal income tax benefits 2.8 2.8 2.8 Other items – net 0.1 (0.2 ) (0.1 ) Effective income tax rate 37.9 % 37.6 % 37.7 % Alagasco's significant items comprising the net deferred tax asset reported in the Balance Sheets as of September 30 are as follows: 2015 2014 Deferred tax assets: Reserves not currently deductible $ 7.0 $ 2.5 Pension and other postretirement benefits 9.6 10.6 Goodwill 251.5 266.1 Operating losses 32.4 5.1 Other 1.4 0.2 Total deferred tax assets $ 301.9 $ 284.5 Deferred tax liabilities: Relating to utility property 45.1 4.0 Other 2.2 0.4 Total deferred tax liabilities $ 47.3 $ 4.4 Net deferred tax asset 254.6 280.1 Net deferred tax asset – current 6.2 2.3 Net deferred tax asset – noncurrent $ 248.4 $ 277.8 Laclede Group files a consolidated federal return and various state income tax returns and allocates income taxes to Alagasco and its other subsidiaries as if each entity were a separate taxpayer. In assessing whether deferred tax assets are realizable, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. Management considers all significant available positive and negative evidence, including the existence of losses in recent years, the timing of deferred tax liability reversals, projected future taxable income, taxable income in carryback years, and tax planning strategies to assess the need for a valuation allowance. Based upon this evidence, management believes it is more likely than not that Alagasco will realize the benefits of these deferred tax assets. On a separate company basis, Alagasco has state and federal loss carryforwards of approximately $85.0 , at September 30, 2015 generated since the acquisition. The loss carryforwards begin to expire in the fiscal year ending 2030 for state purposes and 2035 for federal purposes. For federal tax purposes, these loss carryforwards may be utilized against income from another member of the consolidated group. Laclede Group completed the acquisition of 100% of the common shares of Alagasco from Energen on August 31, 2014. The Company and Energen made an election under Section 338(h)(10) of the Internal Revenue Code of 1986, as amended, to treat the Alagasco acquisition as a deemed purchase and sale of assets for tax purposes. Alagasco recognizes the tax benefit from a tax position only if it is at least more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. Alagasco records potential interest and penalties related to its uncertain tax positions as interest expense and other income deductions, respectively. Unrecognized tax benefits, accrued interest payable, and accrued penalties payable are included in the Other line of the Deferred Credits and Other Liabilities section of the Balance Sheets. The following table presents a reconciliation of the beginning and ending balances of Alagasco's unrecognized tax benefits: Year Ended September 30, Nine Months Ended September 30, Year Ended December 31, 2015 2014 2013 Unrecognized tax benefits, beginning of period $ — $ 0.3 $ 0.3 Reduction for transfer of balance to Energen — (0.3 ) — Unrecognized tax benefits, end of period $ — $ — $ 0.3 Alagasco is subject to US federal income tax as well as income tax in various state and local jurisdictions. Alagasco's tax returns for the calendar years 2010-2013 remain open and subject to examination by the Internal Revenue Service and state taxing jurisdictions. These returns cover periods during which Alagasco was owned by Energen. The impact of any adjustments made to these returns by the relevant taxing authorities would be addressed by the indemnification provisions of the agreement.

PENSION PLANS AND OTHER POSTRET

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS	12 Months Ended
	Sep. 30, 2015
Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]
PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS	PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS This footnote includes all pension plans of the Company whether historical plans or those acquired as part of the purchase of certain assets and liabilities of MGE on September 1, 2013 or those acquired in the Alagasco Transaction effective August 31, 2014 . The net pension and postretirement obligations were re-measured at the applicable acquisition dates as well as at the fiscal year end. Pension Plans The pension plans of Laclede Group consist of plans for employees at the Missouri Utilities and plans covering the employees of Alagasco. The Missouri Utilities have non-contributory, defined benefit, trusteed forms of pension plans covering the majority of their employees. Plan assets consist primarily of corporate and US government obligations and a growth segment consisting of exposure to equity markets, commodities, real estate and inflation-indexed securities, achieved through derivative instruments and investments in diversified mutual funds. Alagasco has non-contributory, defined benefit, trusteed forms of pension plans covering the majority of its employees. Qualified plan assets are comprised of United States equities consisting of mutual and commingled funds with varying strategies, global equities consisting of mutual funds, alternative investments of limited partnerships and commingled and mutual funds, and fixed income investments. The net periodic pension costs include the following components: 2015 2014* 2013 Laclede Group Service cost – benefits earned during the period $ 17.3 $ 10.2 $ 9.2 Interest cost on projected benefit obligation 29.5 24.5 17.0 Expected return on plan assets (37.4 ) (27.2 ) (19.4 ) Amortization of prior other comprehensive income — 0.4 — Amortization of prior service cost 0.5 0.5 0.5 Amortization of actuarial loss 7.5 7.1 10.7 Loss on lump-sum settlements 19.6 1.5 27.0 Subtotal 37.0 17.0 45.0 Regulatory adjustment (2.1 ) 10.4 (27.5 ) Net pension cost $ 34.9 $ 27.4 $ 17.5 * Includes Alagasco. 2015 2014 2013 Laclede Gas Service cost – benefits earned during the period $ 11.5 $ 9.7 $ 9.2 Interest cost on projected benefit obligation 23.3 24.0 17.0 Expected return on plan assets (29.2 ) (26.5 ) (19.4 ) Amortization of prior service cost 0.5 0.5 0.5 Amortization of actuarial loss 7.5 7.1 10.7 Loss on lump-sum settlements 18.0 1.5 27.0 Subtotal 31.6 16.3 45.0 Regulatory adjustment (5.2 ) 10.4 (27.5 ) Net pension cost $ 26.4 $ 26.7 $ 17.5 2015 2014* 2013** Alagasco Service cost – benefits earned during the period $ 5.8 $ 5.1 $ 14.2 Interest cost on projected benefit obligation 6.2 4.1 11.2 Expected return on plan assets (8.2 ) (5.2 ) (14.7 ) Amortization of prior service cost — 0.1 0.5 Amortization of actuarial loss — 2.2 14.0 Loss on lump-sum settlements 1.6 10.1 1.4 Subtotal 5.4 16.4 26.6 Regulatory adjustment 3.1 0.4 — Net pension cost $ 8.5 $ 16.8 $ 26.6 * Nine months ended September 30, ** Year ended December 31, 2013 Other changes in plan assets and pension benefit obligations recognized in other comprehensive income include the following: 2015 2014 2013 Laclede Group Current year actuarial loss $ 48.3 $ 15.7 $ 17.0 Amortization of actuarial loss (7.5 ) (7.1 ) (10.7 ) Acceleration of loss recognized due to settlement (19.6 ) (1.5 ) (27.0 ) Amortization of prior service cost (0.5 ) (0.5 ) (0.5 ) Subtotal 20.7 6.6 (21.2 ) Regulatory adjustment (21.2 ) (6.1 ) 21.1 Total recognized in other comprehensive income $ (0.5 ) $ 0.5 $ (0.1 ) * Includes Alagasco. Laclede Gas 2015 2014 2013 Current year actuarial loss $ 26.0 $ 14.2 $ 17.0 Amortization of actuarial loss (7.5 ) (7.1 ) (10.7 ) Acceleration of loss recognized due to settlement (18.0 ) (1.5 ) (27.0 ) Amortization of prior service cost (0.5 ) (0.5 ) (0.5 ) Subtotal — 5.1 (21.2 ) Regulatory adjustment (0.5 ) (4.7 ) 21.1 Total recognized in other comprehensive income $ (0.5 ) $ 0.4 $ (0.1 ) Alagasco 2015 2014* 2013** Current year actuarial loss $ 22.3 $ 1.5 $ (14.1 ) Amortization of actuarial loss — — (8.9 ) Acceleration of loss recognized due to settlement (1.6 ) — — Amortization of prior service cost — — (0.3 ) Subtotal 20.7 1.5 (23.3 ) Regulatory adjustment (20.7 ) (1.5 ) — Total recognized in other comprehensive income $ — $ — $ (23.3 ) * Nine months ended September 30 ** Year ended December 31 Laclede Group pension obligations are driven by separate plan and regulatory provisions governing Laclede Gas and Alagasco pension plans. Pursuant to the provisions of the Missouri Utilities' and Alagasco's pension plans, pension obligations may be satisfied by lump-sum cash payments. 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. Two Laclede Gas plans and one Alagasco plan met the criteria for settlement recognition in the fiscal year ended September 30, 2015 , requiring re-measurement of the obligation under those plans using updated census data and assumptions for discount rate and mortality. Lump-sum payments recognized as settlements during fiscal year 2015 , 2014 , and 2013 were $71.1 ( $58.2 attributable to Laclede Gas and $12.9 attributable to Alagasco), $22.1 , and $79.5 , respectively. Pursuant to a MoPSC Order, the return on plan assets is based on the market-related value of plan assets implemented prospectively over a four -year period. Gains or losses not yet includible in pension cost are amortized only to the extent that such gain or loss exceeds 10% of the greater of the projected benefit obligation or the market-related value of plan assets. Such excess is amortized over the average remaining service life of active participants. The recovery in rates for Laclede Gas' eastern Missouri qualified pension plan is based on an annual allowance of $15.5 effective January 1, 2011. The recovery in rates for MGE's qualified pension plan is based on an annual allowance of $10.0 effective February 20, 2010. The difference between these amounts and pension expense as calculated pursuant to the above and that otherwise would be included in the statements of income and statements of comprehensive income is deferred as a regulatory asset or regulatory liability. The following table shows the reconciliation of the beginning and ending balances of the pension benefit obligation at September 30: Laclede Group Laclede Gas Alagasco 2015 2014** 2015 2014 2015 2014*** Benefit obligation, beginning of year $ 692.4 $ 503.8 $ 543.6 $ 503.8 $ 148.8 $ 293.4 Service cost 17.3 10.2 11.5 9.7 5.8 5.1 Interest cost 29.5 24.5 23.3 24.0 6.2 4.1 Actuarial (gain) loss (12.8 ) 39.4 (20.7 ) 41.5 7.9 7.8 Energen divestiture — — — — — (127.8 ) Alagasco acquisition — 150.2 — — — — Settlement loss 16.5 1.2 14.5 1.2 2.0 — Gross benefits paid * (90.6 ) (36.9 ) (74.6 ) (36.6 ) (16.0 ) (33.8 ) Benefit obligation, end of year $ 652.3 $ 692.4 $ 497.6 $ 543.6 $ 154.7 $ 148.8 Accumulated benefit obligation, end of year 591.4 $ 613.7 456.9 $ 484.1 134.5 $ 129.6 * Includes $71.1 ( $58.2 attributable to Laclede Gas and $12.9 to Alagasco) and $22.1 lump-sum payments recognized as settlements in fiscal years 2015 and 2014 , respectively. ** Includes Alagasco. *** Nine-month transition period ended September 30. The following table sets forth the reconciliation of the beginning and ending balances of the fair value of plan assets at September 30: Laclede Group Laclede Gas Alagasco 2015 2014* 2015 2014 2015 2014** Fair value of plan assets, beginning of year $ 506.6 $ 345.4 $ 387.4 $ 345.4 $ 119.2 $ 219.5 Actual return on plan assets (7.2 ) 52.1 (3.0 ) 55.0 (4.2 ) 7.8 Employer contributions 40.1 23.6 30.1 23.6 10.0 1.6 Settlements (71.1 ) — (58.2 ) — (12.9 ) — Energen divestiture — — — — — (75.9 ) Alagasco acquisition — 122.4 — — — — Gross benefits paid (19.5 ) (36.9 ) (16.4 ) (36.6 ) (3.1 ) (33.8 ) Fair value of plan assets, end of year $ 448.9 $ 506.6 $ 339.9 $ 387.4 $ 109.0 $ 119.2 Funded status of plans, end of year $ (203.4 ) $ (185.8 ) $ (157.7 ) $ (156.2 ) $ (45.7 ) $ (29.6 ) * Includes Alagasco. ** Nine-month transition period ended September 30. The following table sets forth the amounts recognized in the balance sheets at September 30: Laclede Group Laclede Gas Alagasco 2015 2014* 2015 2014 2015 2014** Current liabilities $ (0.5 ) $ (0.5 ) $ (0.5 ) $ (0.5 ) $ — $ — Noncurrent liabilities (202.9 ) (185.4 ) (157.2 ) (155.7 ) (45.7 ) (29.6 ) Total $ (203.4 ) $ (185.9 ) $ (157.7 ) $ (156.2 ) $ (45.7 ) $ (29.6 ) * Includes Alagasco. ** Nine-month transition period ended September 30. Pre-tax amounts recognized in accumulated other comprehensive income not yet recognized as components of net periodic pension cost consist of: Laclede Group Laclede Gas Alagasco 2015 2014* 2015 2014 2015 2014** Net actuarial loss $ 143.9 $ 7.7 $ 121.9 $ 7.7 $ 22.0 $ 1.5 Prior service costs 3.5 0.5 3.5 0.5 — — Subtotal 147.4 8.2 125.4 8.2 22.0 1.5 Adjustments for amounts included in Regulatory Assets (144.9 ) (7.9 ) (122.9 ) (7.9 ) (22.0 ) (1.5 ) Total $ 2.5 $ 0.3 $ 2.5 $ 0.3 $ — $ — * Includes Alagasco. ** Nine-month transition period ended September 30. At September 30, 2015 , the following pre-tax amounts are expected to be amortized from accumulated other comprehensive income into net periodic pension cost during fiscal year 2016 : Laclede Group Laclede Gas Alagasco Amortization of net actuarial loss $ 7.8 $ 7.8 $ — Amortization of prior service cost 0.4 0.4 — Subtotal 8.2 8.2 — Regulatory adjustment (7.9 ) (7.9 ) — Total $ 0.3 $ 0.3 $ — Alagasco has no amounts to be amortized from accumulated other comprehensive income into net periodic pension cost during fiscal 2016. The assumptions used to calculate net periodic pension costs for Laclede Gas are as follows: 2015 2014 2013 Weighted average discount rate - Laclede Gas plans 4.30% 4.70% 3.95% Weighted average discount rate - MGE plans 4.45% 5.00% 5.05% Weighted average rate of future compensation increase * 3.00% 3.00% 3.00% Expected long-term rate of return on plan assets * 7.75% 7.75% 7.75% * Assumptions for weighted average rate of future compensation increase and expected long-term rate of return on plan assets are the same for both Laclede Gas and MGE plans. The assumptions used to calculate net periodic pension costs for Alagasco are as follows: 2015 2014 * 2013 ** Weighted average discount rate 4.15% /4.25% 4.00% / 4.05% 3.63% Weighted average rate of future compensation increase 2.92% 2.92% 3.71% Expected long-term rate of return on plan assets 7.00% / 7.25% 7.00% / 7.25% 7.00% * Nine-month transition period ended September 30. ** Year Ended December 31. The weighted average discount rate is based on long-term, high quality bond indices at the measurement date. The expected long-term rate of return on plan assets is based on historical and projected rates of return for current and planned asset classes in the investment portfolio. Assumed projected rates of return for each asset class were selected after analyzing historical experience and future expectations of the returns. The overall expected rate of return for the portfolio was developed based on the target allocation for each class. The expected return is a long-term assumption that generally does not change annually. However, in 2012 and 2011, the expected return assumption was adjusted to reflect capital market volatility in recent years. The assumptions used to calculate the benefit obligations are as follows: 2015 2014 Weighted average discount rate - Laclede Gas 4.40% 4.30% Weighted average discount rate - MGE 4.50% 4.45% Weighted average discount rate - Alagasco 4.25%/4.30% 4.15% / 4.25% Weighted average rate of future compensation increase (Laclede Gas and MGE) 3.00% 3.00% Weighted average rate of future compensation increase (Alagasco) 3.00% 2.92% Following are the projected benefit obligation, accumulated benefit obligation, and fair value of plan assets for plans that have a projected benefit obligation and an accumulated benefit obligation in excess of plan assets: Laclede Group Laclede Gas Alagasco 2015 2014 2015 2014 2015 2014 Projected benefit obligation $ 652.3 $ 692.4 $ 497.6 $ 543.6 $ 154.7 $ 148.8 Accumulated benefit obligation 591.4 613.7 456.9 484.1 134.5 129.6 Fair value of plan assets 448.9 506.6 339.9 387.4 109.0 119.2 Following are the targeted and actual plan assets by category as of September 30 of each year for Laclede Gas: 2015 Target 2015 Actual 2014 Target 2014 Actual Growth Strategy Equity markets 52.0 % 48.4 % 50.0 % 51.2 % Debt securities 48.0 % 50.1 % 50.0 % 48.7 % Other* — % 1.5 % — % 0.1 % Total 100.0 % 100.0 % 100.0 % 100.0 % * Other investments in 2015 and 2014 consist of cash equivalents. Laclede Gas' investment policies are designed to maximize, to the extent possible, the funded status of the plan over time, and minimize volatility of funding and costs. The policy seeks to maximize investment returns consistent with these objectives and Laclede Gas' tolerance for risk. The duration of plan liabilities and the impact of potential changes in asset values on the funded status are fundamental considerations in the selection of plan assets. Outside investment management specialists are utilized in each asset class. Such specialists are provided with guidelines, where appropriate, designed to ensure that the investment portfolio is managed in accordance with the policy. The policy seeks to avoid significant concentrations of risk by investing in a diversified portfolio of assets. Investments in corporate, US government and agencies, and, to a lesser extent, international debt securities seek to provide duration matching with plan liabilities, and typically have investment grade ratings and reflect allocations across various entities and industries. During 2012, exposures to additional asset types were added to the target portfolio: commodities, real estate and inflation-indexed securities. During 2015, the target portfolio was rebalanced to include a higher weighting for the growth (equity) component and a lower weighting to the liability-driven (debt) component. The investment policy permits the use of derivative instruments, which may be used to achieve the desired market exposure of an index, adjust portfolio duration, or rebalance the total portfolio to the target asset allocation. The Growth Strategy utilizes a combination of derivative instruments and debt securities to achieve diversified exposure to equity and other markets while generating returns from the fixed-income investments and providing further duration matching with the liabilities. The assets acquired with the MGE pension plan include diversified funds that are equity-oriented and larger holdings of cash. These are being evaluated along with the liabilities of the MGE plan. Performance and compliance with the guidelines is regularly monitored. The policy calls for increased allocations to debt securities as the funded status improves. Following are the targeted and actual plan assets by category as of September 30 of each year for Alagasco: 2015 Target 2015 Actual 2014 Target 2014 Actual Equity markets 60.0 % 52.9 % 46.0 % 46.0 % Debt securities 29.0 % 27.9 % 33.0 % 29.0 % Other* 11.0 % 19.2 % 21.0 % 25.0 % Total 100.0 % 100.0 % 100.0 % 100.0 % * Other investments in 2015 and 2014 include cash and cash equivalents, hedge funds, real estate, and all asset funds, which can invest in equities or fixed income. Alagasco employs a total return investment approach whereby a mix of equities and fixed income investments are used to maximize the long-term return of plan assets with a prudent level of risk. Risk tolerance is established through consideration of plan liabilities, plan funded status, corporate financial condition and market conditions. Alagasco has developed an investment strategy that focuses on asset allocation, diversification and quality guidelines. The investment goals are to obtain an adequate level of return to meet future obligations of the plan by providing above average risk-adjusted returns with a risk exposure in the mid-range of comparable funds. Investment managers are retained Alagasco to manage separate pools of assets. Funds are allocated to such managers in order to achieve an appropriate, diversified, and balanced asset mix. Comparative market and peer group benchmarks are utilized to ensure that investment managers are performing satisfactorily. Alagasco seeks to maintain an appropriate level of diversification to minimize the risk of large losses in a single asset class. Accordingly, plan assets for the pension plans and the postretirement health care and life insurance benefit plan do not have a concentration of assets in a single entity, industry, country, commodity or class of investment fund. During 2015, the target portfolio was rebalanced to include a higher weighting for the growth (equity) component and a lower weighting to the liability-driven (debt) component and the inflation hedging / cash (other) component. Following are expected pension benefit payments for the succeeding five fiscal years, and in aggregate for the five years thereafter for Laclede Group, Laclede Gas, and Alagasco: Laclede Group Laclede Gas Alagasco Pensions from Qualified Trust Pensions from Company Funds Pensions from Qualified Trust Pensions from Laclede Gas Funds Pensions from Qualified Trust 2016 $ 45.9 $ 0.5 $ 36.4 $ 0.5 $ 9.5 2017 45.7 0.6 35.7 0.6 10.0 2018 43.5 0.5 33.9 0.5 9.6 2019 44.9 0.4 35.0 0.4 9.9 2020 46.4 0.5 35.4 0.5 11.0 2021 – 2025 235.0 2.1 177.3 2.1 57.7 The funding policy of Laclede Gas 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. Contributions to the pension plans in fiscal year 2016 are anticipated to be $26.0 into the qualified trusts, and $0.5 into the non-qualified plans. The funding policy of Alagasco 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. There are no required contributions to the qualified pension plans during 2016. Additionally, it is not anticipated that the funded status of the qualified pension plans will fall below statutory thresholds requiring accelerated funding or constraints on benefit levels or plan administration. During fiscal 2016 the Company may make additional discretionary contributions to the qualified pension plans depending on the amount and timing of employee retirements and market conditions. Postretirement Benefits The Utilities provide certain life insurance benefits at retirement. Laclede Gas plans provide for medical insurance after early retirement until age 65 . For retirements prior to January 1, 2015, the MGE plans provided medical insurance after retirement until death. For retirements after January 1, 2015, the MGE plans provide medical insurance after early retirement until age 65. The transition obligation not yet included in postretirement benefit cost is being amortized over 20 years. Under the Alagasco plans, medical insurance is currently available upon retirement until death for certain retirees depending on the type of employee and the date the employee was originally hired. Net periodic postretirement benefit costs consist of the following components: Laclede Group 2015 2014* 2013 Service cost – benefits earned during the period $ 12.8 $ 11.3 $ 10.2 Interest cost on accumulated postretirement benefit obligation 11.2 8.9 5.2 Expected return on plan assets (13.2 ) (7.3 ) (4.5 ) Amortization of prior other comprehensive loss — (0.2 ) — Amortization of transition obligation — — 0.1 Amortization of prior service credit 0.8 — — Amortization of actuarial loss 5.1 6.0 5.3 Subtotal 16.7 18.7 16.3 Regulatory adjustment (11.0 ) (9.6 ) (6.8 ) Net postretirement benefit cost $ 5.7 $ 9.1 $ 9.5 * Includes Alagasco. Laclede Gas 2015 2014 2013 Service cost – benefits earned during the period $ 12.3 $ 11.2 $ 10.2 Interest cost on accumulated postretirement benefit obligation 8.6 8.7 5.2 Expected return on plan assets (8.1 ) (6.8 ) (4.5 ) Amortization of transition obligation — — 0.1 Amortization of prior service credit 0.8 — — Amortization of actuarial loss 5.1 6.0 5.3 Subtotal 18.7 19.1 16.3 Regulatory adjustment (9.2 ) (9.6 ) (6.8 ) Net postretirement benefit cost $ 9.5 $ 9.5 $ 9.5 Alagasco 2015 2014 * 2013 ** Service cost – benefits earned during the period $ 0.5 $ 0.4 $ 1.7 Interest cost on accumulated postretirement benefit obligation 2.6 1.9 3.5 Expected return on plan assets (5.1 ) (3.6 ) (5.0 ) Amortization of transition obligation — — 1.3 Amortization of actuarial loss — (1.0 ) (0.1 ) Curtailment gain — — (1.2 ) Subtotal (2.0 ) (2.3 ) 0.2 Regulatory adjustment (1.8 ) (0.2 ) — Net postretirement benefit cost $ (3.8 ) $ (2.5 ) $ 0.2 * Nine months ended September 30 ** Year ended December 31 Other changes in plan assets and postretirement benefit obligations recognized in other comprehensive income include the following: Laclede Group 2015 2014* 2013 Current year actuarial (gain) loss $ (8.5 ) $ (3.1 ) $ 16.3 Amortization of actuarial loss (5.1 ) (6.0 ) (5.3 ) Amortization of prior service credit (0.8 ) 2.5 — Current year prior service credit (4.9 ) — — Amortization of transition obligation — — (0.1 ) Subtotal (19.3 ) (6.6 ) 10.9 Regulatory adjustment 19.3 6.6 (10.9 ) Total recognized in other comprehensive income $ — $ — $ — *Includes Alagasco. Laclede Gas 2015 2014 2013 Current year actuarial (gain) loss $ (2.4 ) $ (4.2 ) $ 16.3 Amortization of actuarial loss (5.1 ) (6.0 ) (5.3 ) Amortization of prior service credit (0.8 ) 2.5 — Current year prior service credit (4.9 ) — — Amortization of transition obligation — — (0.1 ) Subtotal (13.2 ) (7.7 ) 10.9 Regulatory adjustment 13.2 7.7 (10.9 ) Total recognized in other comprehensive income $ — $ — $ — Alagasco 2015 2014 2013 Current year actuarial (gain) loss $ (6.1 ) $ 1.1 $ (8.1 ) Amortization of actuarial loss — — 0.6 Amortization of transition obligation — — (0.3 ) Subtotal (6.1 ) 1.1 (7.8 ) Regulatory adjustment 6.1 (1.1 ) — Total recognized in other comprehensive income $ — $ — $ (7.8 ) Pursuant to a MoPSC Order, the return on plan assets is based on the market-related value of plan assets implemented prospectively over a four-year period. Gains and losses not yet includible in postretirement benefit cost are amortized only to the extent that such gain or loss exceeds 10% of the greater of the accumulated postretirement benefit obligation or the market-related value of plan assets. Such excess is amortized over the average remaining service life of active participants. The recovery in rates for Laclede Gas' postretirement benefit plans is based on an annual allowance of $9.5 effective January 1, 2011. The difference between these amounts and postretirement benefit cost based on the above and that otherwise would be included in the statements of income and statements of comprehensive income is deferred as a regulatory asset or regulatory liability. The following table sets forth the reconciliation of the beginning and ending balances of the postretirement benefit obligation at September 30: Laclede Group Laclede Gas Alagasco ($ Millions) 2015 2014* 2015 2014 2015 2014 ** Benefit obligation, beginning of year $ 258.5 $ 180.1 $ 197.9 $ 180.1 $ 60.6 $ 63.3 Service cost 12.8 11.3 12.3 11.2 0.5 0.4 Interest cost 11.2 8.9 8.6 8.7 2.6 1.9 Actuarial loss (gain) (23.7 ) 1.2 (10.9 ) 2.2 (12.8 ) 4.3 Plan amendments (4.9 ) 2.5 (4.9 ) 2.5 — — Energen divestiture — — — — — (5.6 ) Alagasco acquisition — 61.8 — — — — Retiree drug subsidy program 0.4 — — — 0.4 0.3 Gross benefits paid (15.1 ) (7.3 ) (11.1 ) (6.8 ) (4.0 ) (4.0 ) Benefit obligation, end of year $ 239.2 $ 258.5 $ 191.9 $ 197.9 $ 47.3 $ 60.6 * Includes Alagasco. ** Nine-month transition period ended September 30. The following table sets forth the reconciliation of the beginning and ending balances of the fair value of plan assets at September 30: Laclede Group Laclede Gas Alagasco 2015 2014* 2015 2014 2015 2014 Fair value of plan assets at beginning of year $ 222.5 $ 111.6 $ 137.2 $ 111.6 $ 85.3 $ 98.6 Actual return on plan assets (2.0 ) 11.6 (0.4 ) 13.3 (1.6 ) 1.4 Employer contributions 17.9 19.1 17.9 19.1 — 0.3 Energen divestiture — — — — — (11.0 ) Alagasco acquisition — 87.5 — — — — Gross benefits paid (15.1 ) (7.3 ) (11.1 ) (6.8 ) (4.0 ) (4.0 ) Fair value of plan assets, end of year $ 223.3 $ 222.5 $ 143.6 $ 137.2 $ 79.7 $ 85.3 Funded status of plans, end of year $ (15.9 ) $ (36.0 ) $ (48.3 ) $ (60.7 ) $ 32.4 $ 24.7 * Includes Alagasco. ** Nine-month transition period ended September 30. The following table sets forth the amounts recognized in the balance sheets at September 30: Laclede Group Laclede Gas Alagasco 2015 2014* 2015 2014 2015 2014 Noncurrent assets $ 35.5 $ 25.0 $ 3.1 $ 0.3 $ 32.4 $ 24.7 Current liabilities (0.3 ) (0.3 ) (0.3 ) (0.3 ) — — Noncurrent liabilities (51.1 ) (60.7 ) (51.1 ) (60.7 ) — — Total $ (15.9 ) $ (36.0 ) $ (48.3 ) $ (60.7 ) $ 32.4 $ 24.7 Pre-tax amounts recognized in accumulated other comprehensive income not yet recognized as components of net periodic postretirement benefit cost consist of: Laclede Group Laclede Gas Alagasco 2015 2014* 2015 2014 2015 2014 Net actuarial loss $ 40.8 $ 54.4 $ 45.8 $ 53.3 $ (5.0 ) $ 1.1 Prior service credit (3.1 ) 2.5 (3.1 ) 2.5 — — Subtotal 37.7 56.9 42.7 55.8 (5.0 ) 1.1 Adjustments for amounts included in Regulatory Assets $ (37.7 ) $ (56.9 ) $ (42.7 ) $ (55.8 ) $ 5.0 $ (1.1 ) Total $ — $ — $ — $ — $ — $ — At September 30, 2015 , the following pre-tax amounts are expected to be amortized from accumulated other comprehensive income into net periodic postretirement benefit cost during fiscal year 2016: Laclede Group Laclede Gas Alagasco Amortization of net actuarial loss $ 3.7 $ 3.9 $ (0.2 ) Amortization of prior service cost 0.3 0.3 — Subtotal 4.0 4.2 (0.2 ) Regulatory adjustment (4.0 ) (4.2 ) 0.2 Total $ — $ — $ — The assumptions used to calculate net periodic postretirement benefit costs for Laclede Gas are as follows: 2015 2014 2013 Weighted average discount rate Laclede Gas plans 4.15 % 4.60 % 3.80 % Weighted average discount rate MGE plans 4.40 % 4.95 % 5.00 % Weighted average rate of future compensation increase (Laclede Gas and MGE Plans) 3.00 % 3.00 % 3.00 % Expected long-term rate of return on plan assets - Laclede Gas plans 6.25% / 7.75% 6.25% / 7.75% 7.75 % Expected long-term rate of return on plan assets - MGE plans 5.00 % 3.75% / 5.75% 5.75 % The assumptions used to calculate net periodic postretirement benefit costs for Alagasco are as follows: 2015 2014 2013 Weighted average discount rate 4.40 % 4.25 % 4.26 % Expected long-term rate of return on plan assets 4.75% / 7.50% 4.75% / 7.25% 7.00 % The weighted average discount rate is based on long-term, high quality bond indices at the measurement date. The expected long-term rate of return on plan assets is based on historical and projected rates of return for current and planned asset classes in the investment portfolio. Assumed projected rates of return for each asset class were selected after analyzing historical experience and future expectations of the returns. The overall expected rate of return for the portfolio was developed based on the target allocation for each class. The expected return is a long-term assumption that generally does not change annually. However, in 2012 and 2011, the expected return assumption was adjusted to reflect capital market volatility in recent years. The assumptions used to calculate the accumulated postretirement benefit obligations for Laclede Gas are as follows: 2015 2014 Weighted average discount rate - Laclede Gas plans 4.00 % 4.15 % Weighted average discount rate - MGE Plans 4.30 % 4.40 % Weighted average rate of future compensation increase 3.00 % 3.00 % The assumptions used to calculate the accumulated postretirement benefit obligations for Alagasco are as follows: 2015 2014 Weighted average discount rate 4.50 % 4.40 % Weighted average rate of future compensation increase n/a n/a The assumed medical cost trend rates at September 30 are as follows: 2015 2014 Medical cost trend assumed for next year - Laclede Gas & MGE 7.00 % 7.50 % Medical cost trend assumed for next year - Alagasco 7.00 % 7.25 % Rate to which the medical cost trend rate is assumed to decline (the ultimate medical cost trend rate) 5.00 % 5.00 % Year the rate reaches the ultimate trend 2020 2020 The following table presents the effect of an assumed 1% change in the assumed medical cost trend rate: 1% Increase 1% Decrease Laclede Group Effect on net periodic postretirement benefit cost $ 1.6 $ (1.5 ) Effect on accumulated postretirement benefit obligation 9.2 (8.5 ) Laclede Gas Effect on net periodic postretirement benefit cost $ 1.5 $ (1.4 ) Effect on accumulated postretirement benefit obligation 8.7 (8.0 ) Alagasco Effect on net periodic postretirement benefit cost $ 0.1 $ (0.1 ) Effect on accumulated postretirement benefit obligation 0.5 (0.5 ) Following are the targeted and actual plan assets by category as of September 30 of each year for Laclede Gas: Target 2015 Actual 2014 Actual Equity securities 60.0 % 59.6 % 59.0 % Debt securities 40.0 % 39.7 % 39.0 % Other — % 0.7 % 2.0 % Total 100.0 % 100.0 % 100.0 % Missouri 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. Laclede Gas established Voluntary Employees’ Beneficiary Association and Rabbi Trusts as its external funding mechanisms. Laclede Gas’ investment policy seeks to maximize investment returns consistent with Laclede Gas' tolerance for risk. Outside investment management specialists are utilized in each asset class. Such specialists are provided with guidelines, where appropriate, designed to ensure that the investment portfolio is managed in accordance with policy. Performance and compliance with the guidelines is regularly monitored. Laclede Gas' current investment policy targets an asset allocation of 60% to equity securities and 40% to debt securities, excluding cash held in short-term debt securities for the purpose of making benefit payments. Laclede Gas currently invests in a mutual fund which is rebalanced on an ongoing basis to the target allocation. The mutual fund is diversified across US stock and bond markets. Following are the targeted and actual plan assets by category as of September 30 of each year for Alagasco: Target 2015 Actual 2014 Actual Equity securities 60.0 % 59.7 % 60.0 % Debt securities 40.0 % 40.3 % 40.0 % Total 100.0 % 100.0 % 100.0 % Following are expected postretirement benefit payments for the succeeding five fiscal years, and in aggregate for the five years thereafter for Laclede Group, Laclede Gas, and Alagasco: Laclede Group Laclede Gas Alagasco Benefits from Qualified Trust Benefits from Company Funds Benefits from Qualified Trust Benefits from Laclede Gas Funds Benefits from Qualified Trust 2016 $ 15.1 $ 0.4 $ 12.3 $ 0.4 $ 2.8 2017 16.2 0.4 13.3 0.4 2.9 2018 17.5 0.4 14.6 0.4 2.9 2019 18.3 0.4 15.4 0.4 2.9 2020 19.2 0.4 16.3 0.4 2.9 2021 – 2025 104.9 2.3 90.4 2.3 14.5 Laclede Gas' funding policy is to contribute amounts to the trusts equal to the periodic benefit cost calculated pursuant to GAAP as recovered in rates. Contributions to the postretirement plans in fiscal year 2016 are anticipated to be $14.3 to the qualified trusts, and $0.4 paid directly to participants from Laclede Gas funds. Alagasco's funding policy is to contribute amounts to the trusts equal to the periodic benefit cost calculated pursuant to GAAP as recovered in rates. In fiscal 2016 it is not anticipated that contributions will be made to the postretirement plans. Other Plans Laclede Gas and Alagasco sponsor 401(k) plans that cover substantially all employees. The plans allow employees to contribute a portion of their base pay in accordance with specific guidelines. Laclede Gas provides a match of such contributions within specific limits. The cost of the defined contribution plans of Laclede Gas amounted to $8.0 , $6.7 , and $5.0 for fiscal years 2015 , 2014 , and 2013 , respectively. Alagasco also provides a match of employee contributions within specific limits. The cost of the defined contribution plans of Alagasco amounted to $3.0 , $4.7 , and $7.1 for the fiscal year 2015, the transition period ended September 30, 2014, and calendar year 2013, respectively. Fair Value Measurements of Pension and Other Postretirement Plan Assets Laclede Group The table below categorizes the fair value measurements of the Laclede Group's pension plan assets: Quoted Price

INFORMATION BY OPERATING SEGMEN

INFORMATION BY OPERATING SEGMENT	12 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
INFORMATION BY OPERATING SEGMENT	INFORMATION BY OPERATING SEGMENT Laclede Group The Company has two key operating 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 LER, a subsidiary engaged in the non-regulated marketing of natural gas and related activities, and LER Storage Services, Inc., which utilizes natural gas storage contracts for providing natural gas sales. Other includes: • unallocated corporate items, including certain debt and associated interest costs, • Laclede Pipeline Company, a subsidiary of Laclede Group which operates a propane pipeline under Federal Energy Regulatory Commission (FERC) jurisdiction, and • Laclede Group’s subsidiaries that are engaged in compression of natural gas, oil production, real estate development, risk management, and financial investments in other enterprises, among other activities. All subsidiaries are wholly owned. Accounting policies are described in Note 1 , Summary of Significant Accounting Policies. Intersegment transactions include sales of natural gas from Laclede Gas to LER, propane storage services provided by Laclede Gas to Laclede Pipeline Company, sales of natural gas from LER to Laclede Gas, and propane transportation services provided by Laclede Pipeline Company to Laclede Gas. Management evaluates the performance of the operating segments based on the computation of net economic earnings. Net economic earnings exclude from reported net income the after-tax impacts of net unrealized gains and losses and other timing differences associated with energy-related transactions. Net economic earnings also exclude the after-tax impacts related to acquisition, divestiture, and restructuring activities. Gas Utility Gas Marketing Other Eliminations Consolidated 2015 Revenues from external customers $ 1,891.8 $ 82.9 $ 1.7 $ — $ 1,976.4 Intersegment revenues 4.0 70.5 2.0 (76.5 ) — Total Operating Revenues 1,895.8 153.4 3.7 (76.5 ) 1,976.4 Operating Expenses Gas Utility Natural and propane gas 957.6 — — (75.2 ) 882.4 Other operation and maintenance 391.6 — — (1.0 ) 390.6 Depreciation and amortization 129.9 — — — 129.9 Taxes, other than income taxes 142.1 — — — 142.1 Total Gas Utility Operating Expenses 1,621.2 — — (76.2 ) 1,545.0 Gas Marketing and Other — 146.6 (a) 12.6 (b) (0.3 ) 158.9 Total Operating Expenses 1,621.2 146.6 12.6 (76.5 ) 1,703.9 Operating Income (Loss) 274.6 6.8 (8.9 ) — 272.5 Net Economic Earnings (Loss) 150.4 4.2 (16.3 ) — 138.3 Capital Expenditures 284.4 — 5.4 — 289.8 Gas Utility Gas Marketing Other Eliminations Consolidated 2014 Revenues from external customers $ 1,462.6 $ 162.6 $ 2.0 $ — $ 1,627.2 Intersegment revenues 5.2 84.0 1.8 (91.0 ) — Total Operating Revenues 1,467.8 246.6 3.8 (91.0 ) 1,627.2 Operating Expenses Gas Utility Natural and propane gas 821.8 — — (90.1 ) 731.7 Other operation and maintenance 288.7 — — (0.9 ) 287.8 Depreciation and amortization 82.4 — — — 82.4 Taxes, other than income taxes 112.0 — — — 112.0 Total Gas Utility Operating Expenses 1,304.9 — — (91.0 ) 1,213.9 Gas Marketing and Other — 226.4 (a) 20.5 (b) — 246.9 Total Operating Expenses 1,304.9 226.4 20.5 (91.0 ) 1,460.8 Operating Income (Loss) 162.9 20.2 (16.7 ) — 166.4 Net Economic Earnings (Loss) 92.8 10.2 (2.9 ) — 100.1 Capital Expenditures 168.6 — 2.4 — 171.0 Gas Utility Gas Marketing Other Eliminations Consolidated 2013 Revenues from external customers $ 847.2 $ 165.1 $ 4.7 $ — $ 1,017.0 Intersegment revenues 10.6 24.3 1.5 (36.4 ) — Total Operating Revenues 857.8 189.4 6.2 (36.4 ) 1,017.0 Operating Expenses Gas Utility Natural and propane gas 469.1 — — (35.7 ) 433.4 Other operation and maintenance 180.7 — — (0.4 ) 180.3 Depreciation and amortization 48.3 — — — 48.3 Taxes, other than income taxes 60.1 — — — 60.1 Total Gas Utility Operating Expenses 758.2 — — (36.1 ) 722.1 Gas Marketing and Other — 176.6 (a) 22.1 (b) (0.3 ) 198.4 Total Operating Expenses 758.2 176.6 22.1 (36.4 ) 920.5 Operating Income (Loss) 99.6 12.8 (15.9 ) — 96.5 Net Economic Earnings (Loss) 56.6 8.9 (0.5 ) — 65.0 Capital Expenditures 128.5 — 2.3 — 130.8 (a) Depreciation and amortization for Gas Marketing are included in Gas Marketing Expenses on the Consolidated Statements of Income ( $0.3 for 2015 , $0.4 for 2014 , and $0.3 for 2013 ). (b) Depreciation, amortization, and accretion for Other are included in the Other Operating Expenses on the Consolidated Statements of Income ( $0.6 for 2015 , $0.5 for 2014 , and $0.6 for 2013 ). Total Assets 2015 2014 2013 Gas Utility $ 4,686.2 $ 4,520.0 $ 2,981.0 Gas Marketing 160.6 156.7 163.9 Other 1,560.2 1,575.7 115.6 Eliminations (1,116.8 ) (1,178.4 ) (135.1 ) Total Assets $ 5,290.2 $ 5,074.0 $ 3,125.4 Reconciliation of Consolidated Net Income to Consolidated Net Economic Earnings 2015 2014 2013 Net Income (GAAP) $ 136.9 $ 84.6 $ 52.8 Unrealized loss (gain) on energy-related derivatives (1.8 ) (0.9 ) 0.5 Lower of cost or market inventory adjustments 0.3 (0.7 ) 0.9 Realized (gain) loss on economic hedges prior to the sale of the physical commodity 1.5 (0.2 ) — Acquisition, divestiture and restructuring activities 6.1 17.3 10.8 Gain on sale of property (4.7 ) — — Net Economic Earnings (Non-GAAP) $ 138.3 $ 100.1 $ 65.0

REGULATORY MATTERS

REGULATORY MATTERS	12 Months Ended
	Sep. 30, 2015
Regulated Operations [Abstract]
REGULATORY MATTERS	REGULATORY MATTERS Laclede Gas and Alagasco account for regulated operations in accordance with 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. Also, 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). The following regulatory assets and regulatory liabilities were reflected in the Balance Sheets as of September 30, 2015 and 2014 . Unamortized Purchased Gas Adjustments are also included below, which are reported separately in the current assets and liabilities sections of each balance sheet. Laclede Group Laclede Gas Alagasco 2015 2014 2015 2014 2015 2014 Regulatory Assets: Current: Pension and postretirement benefit costs $ 22.0 $ 21.4 $ 15.5 $ 15.0 $ 6.5 $ 6.4 Unamortized purchased gas adjustments 12.9 54.0 12.9 54.0 — — Other 5.6 5.4 0.7 3.0 4.9 2.4 Total Current Regulatory Assets 40.5 80.8 29.1 72.0 11.4 8.8 Noncurrent: Future income taxes due from customers 134.5 117.0 134.5 117.0 — — Pension and postretirement benefit costs 448.7 431.5 368.0 365.4 80.7 66.1 Cost of removal 78.9 21.2 — — 78.9 21.2 Purchased gas costs 24.1 4.3 24.1 4.3 — — Energy efficiency 22.3 18.9 22.3 18.9 — — Other 29.1 21.4 24.7 18.1 4.0 3.3 Total Noncurrent Regulatory Assets 737.6 614.3 573.6 523.7 163.6 90.6 Total Regulatory Assets $ 778.1 $ 695.1 $ 602.7 $ 595.7 $ 175.0 $ 99.4 Regulatory Liabilities: Current: RSE adjustment 12.2 19.8 — — 12.2 19.8 Unbilled service margin 6.4 5.2 — — 6.4 5.2 Refundable negative salvage 10.8 13.4 — — 10.8 13.4 Unamortized purchased gas adjustments 28.2 22.4 — — 28.2 22.4 Other 3.0 2.9 0.6 0.6 2.4 2.3 Total Current Regulatory Liabilities 60.6 63.7 0.6 0.6 60.0 63.1 Noncurrent: Postretirement liabilities 28.9 26.2 — — 28.9 26.2 Refundable negative salvage 16.2 26.8 — — 16.2 26.8 Accrued cost of removal 58.7 60.5 58.7 60.5 — — Other 15.5 12.3 11.9 11.6 3.6 0.7 Total Noncurrent Regulatory Liabilities 119.3 125.8 70.6 72.1 48.7 53.7 Total Regulatory Liabilities 179.9 189.5 71.2 72.7 108.7 116.8 Regulatory assets are expected to be recovered in rates charged to customers. A portion of the Company's regulatory assets are not earning a return and are shown in the schedule below: Laclede Group Laclede Gas 2015 2014 2015 2014 Regulatory Assets Not Earning a Return: Future income taxes due from customers $ 134.5 $ 117.0 $ 134.5 $ 117.0 Pension and postretirement benefit costs 223.7 240.9 223.7 240.9 Other 14.2 16.0 14.2 16.0 Total Regulatory Assets Not Earning a Return $ 372.4 $ 373.9 $ 372.4 $ 373.9 All of Alagasco's regulatory assets currently earn a return. These regulatory assets are expected to be recovered from customers in future rates. Excluding deferred income taxes and purchased gas adjustment items, as of September 30, 2015 and 2014 , approximately $372.4 and $373.9 , respectively, of regulatory assets were not earning a rate of return. The Company expects these items to be recovered over a period not to exceed 15 years consistent with precedent set by the MoPSC. The portion of the regulatory asset related to pensions and other postemployment benefits that relates to unfunded differences between the projected benefit obligation and plan assets also does not earn a rate of return. As authorized by the MoPSC, Laclede Gas discontinued deferring certain costs for future recovery, as expenses associated with those specific areas were included in approved rates effective December 27, 1999. Previously deferred costs of $10.5 were recovered and amortized on a straight-line basis over a fifteen -year period ended in December 2014, without return on investment. Laclede Gas On April 17, 2015, Laclede Gas filed to increase its Infrastructure System Replacement Surcharge (ISRS) revenues by $5.5 in its Laclede Gas' eastern Missouri service territory and by $2.9 in its MGE service territory, to recover the cost of gas safety replacement investments and public improvement projects over six months from September 2014 through February 2015. Effective May 22, 2015, the MoPSC approved an increase to the ISRS tariffs in the amounts of $5.4 for Laclede Gas' eastern Missouri service territory and $2.8 for MGE's service territory. On August 3, 2015, Laclede Gas filed applications to increase its ISRS revenues by $4.3 in its Laclede Gas eastern Missouri service territory and by $1.8 in its MGE service territory, to recover the cost of replacement investments related to gas safety and public improvement projects over six months from March through August 2015. On November 12, 2015, the MoPSC approved an incremental ISRS amount of $4.4 for Laclede Gas' eastern Missouri service territory and $1.9 for MGE, effective December 1, 2015, bringing total annualized ISRS revenue to $19.6 for Laclede Gas' eastern Missouri service territory and $6.7 for MGE's service territory. Alagasco Alagasco is subject to regulation by the APSC which established the Rate Stabilization and Equalization (RSE) rate-setting process in 1983. Alagasco’s current RSE order has a term extending beyond September 30, 2018, unless the APSC enters an order to the contrary in a manner consistent with law. In the event of unforeseen circumstances, whether physical or economic, of the nature of force majeure and including a change in control, the APSC and Alagasco will consult in good faith with respect to modifications, if any. Effective January 1, 2014, Alagasco’s allowed range of return on average common equity is 10.5% to 10.95% with an adjusting point of 10.8% . The previous allowed range of return on average common equity was 13.15% to 13.65% through December 31, 2013. Alagasco is eligible to receive a performance-based adjustment of 5 basis points to the return on equity adjusting point, based on meeting certain customer satisfaction criteria. Under RSE, the APSC conducts quarterly reviews to determine whether Alagasco’s return on average common equity at the end of the rate year will be within the allowed range of return. Reductions in rates can be made quarterly to bring the projected return within the allowed range; increases, however, are allowed only once each rate year, effective December 1, and cannot exceed 4% of prior-year revenues. The inflation-based Cost Control Mechanism (CCM), established by the APSC, allows for annual increases to operations and maintenance (O&M) expense. The CCM range is Alagasco’s 2007 actual rate year O&M expense (Base Year) inflation-adjusted using an index range equal to the June Consumer Price Index For All Urban Consumers each rate year plus or minus 1.75% . If rate year O&M expense falls within this index range, no adjustment is required. If rate year O&M expense exceeds the index range, three-quarters of the difference is returned to customers through future rate adjustments. To the extent that rate year O&M is less than the index range, Alagasco benefits by one-half of the difference through future rate adjustments. Certain items that fluctuate based on situations demonstrated to be beyond Alagasco’s control may be excluded from the CCM calculation. Benefit for fiscal 2015 was $4.9 and $2.4 for 2014 . Alagasco’s rate schedules for natural gas distribution charges contain a GSA rider, established in 1993, which permits the pass-through to customers of changes in the cost of gas supply. Alagasco’s tariff provides a temperature adjustment mechanism, also included in the GSA, which is designed to moderate the impact of departures from normal temperatures on Alagasco’s earnings. The temperature adjustment applies primarily to residential, small commercial and small industrial customers. Other non-temperature weather related conditions that may affect customer usage are not included in the temperature adjustment. The APSC approved an Enhanced Stability Reserve (ESR) in 1998, which was subsequently modified and expanded in 2010. As currently approved, the ESR provides deferred treatment and recovery for the following: (1) extraordinary O&M expenses related to environmental response costs; (2) extraordinary O&M expenses related to self-insurance costs that exceed $1 million per occurrence; (3) extraordinary O&M expenses, other than environmental response costs and self-insurance costs, resulting from a single force majeure event or multiple force majeure events greater than $0.3 and $0.4 , respectively, during a rate year; and (4) negative individual large commercial and industrial customer budget revenue variances that exceed $0.4 during a rate year. Charges to the ESR are subject to certain limitations which may disallow deferred treatment and which prescribe the timing of recovery. Funding to the ESR is provided as a reduction to the refundable negative salvage balance over its nine -year term beginning December 1, 2010. Subsequent to the nine-year period and subject to APSC authorization, Alagasco expects to be able to recover underfunded ESR balances over a five -year amortization period with an annual limitation of $0.7 . Amounts in excess of this limitation are deferred for recovery in future years.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 30, 2015
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 2021, for the storage, transportation, and supply of natural gas. Minimum payments required by the Company under the contracts in place at September 30, 2015 are estimated at $1,369.3 . Minimum payments required for Laclede Gas and Alagasco under the contracts are estimated at $600.8 and $476.9 , 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. Alagasco's long-term contracts associated with the delivery and storage of natural gas include fixed charges of approximately $476.9 through August 2020. Alagasco also is committed to purchase minimum quantities of gas at market-related prices or to pay certain costs in the event the minimum quantities are not taken. These purchase commitments are approximately 110 Bcf through August 2020. Laclede Pipeline Company (Pipeline), a 100% owned subsidiary of Laclede Group, is providing liquid propane transportation service to Laclede Gas pursuant to an approved FERC tariff and a contractual arrangement between Pipeline and Laclede Gas. In accordance with the terms of that agreement, Laclede Gas is obligated to pay Pipeline approximately $1.0 annually, at current rates. The agreement renews at the end of each contract year, unless terminated by either party upon provision of at least six months’ notice. Leases and Guarantees The lease agreement covering the primary office space of Laclede Group and its Missouri Utilities extends through February 2025. The aggregate rental expense for fiscal years 2015 , 2014 , and 2013 was approximately $2.8 , $1.0 , and $1.0 , respectively. The annual rental payment is anticipated to be approximately $3.8 through fiscal year 2016. The lease agreement covering the primary office space of Alagasco extends through February 2018. Alagasco has an operating lease for additional office space that extends to January 31, 2024. Alagasco has subleased all of this office space to Energen pursuant to a sublease that expires on December 31, 2019 with an option to extend through January 31, 2024. Laclede Gas has entered into various operating lease agreements for the rental of vehicles and power operated equipment. The rental costs will be approximately $2.2 in fiscal year 2016, $2.5 in fiscal year 2017, and $0.1 in fiscal year 2018. Laclede Gas and LER have other relatively minor rental arrangements that provide for minimum rental payments. A consolidated subsidiary is a general partner in an unconsolidated partnership that invests in real estate partnerships. The subsidiary and third parties are jointly and severally liable for the payment of mortgage loans in the aggregate outstanding amount of approximately $1.5 incurred in connection with various real estate ventures. Laclede Group has no reason to believe that the other principal liable parties will not be able to meet their proportionate share of these obligations. Laclede Group further believes that the asset values of the real estate properties are sufficient to support these mortgage loans. 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. Laclede Gas Similar to other natural gas utility companies, Laclede Gas owns and operates natural gas distribution, transmission, and storage facilities, the operations of which are subject to various environmental laws, regulations, and interpretations. While environmental issues resulting from such operations arise in the ordinary course of business, such issues have not materially affected the Company’s or Laclede Gas' financial position and results of operations. As environmental laws, regulations, and their interpretations change, however, the Company or Laclede Gas may incur additional environmental liabilities that may result in additional costs. In the natural gas industry, many gas distribution companies like Laclede Gas have incurred environmental liabilities associated with sites they or their predecessor companies formerly owned or operated where manufactured gas operations took place. At this time, Laclede Gas has identified three former manufactured gas plant (MGP) sites in eastern Missouri where costs have been incurred and claims have been asserted: one in Shrewsbury, Missouri and two in the City of St. Louis, Missouri. Laclede Gas has enrolled the two sites in the City of St. Louis in the Missouri Department of Natural Resources Brownfields/Voluntary Cleanup Program (BVCP). In Laclede Gas' western service area, MGE has enrolled all of its owned former manufactured gas plant sites in the BVCP. With regard to the former MGP site located in Shrewsbury, Missouri, Laclede Gas and state and federal environmental regulators agreed upon certain remedial actions to a portion of the site in a 1999 Administrative Order on Consent (AOC), which actions have been completed. On September 22, 2008, Environmental Protection Agency (EPA) Region VII issued a letter of Termination and Satisfaction terminating the AOC. However, if after this termination of the AOC, regulators require additional remedial actions, or additional claims are asserted, Laclede Gas may incur additional costs. In conjunction with redevelopment of one of the sites located in the City of St. Louis, Laclede Gas and another former owner of the site entered into an agreement (Remediation Agreement) with the City development agencies, the developer, and an environmental consultant that obligates one of the City agencies and the environmental consultant to remediate the site and obtain a No Further Action letter from the Missouri Department of Natural Resources. The Remediation Agreement also provides for a release of Laclede Gas and the other former site owner from certain liabilities related to the past and current environmental condition of the site and requires the developer and the environmental consultant to maintain certain insurance coverage, including remediation cost containment, premises pollution liability, and professional liability. The operative provisions of the Remediation Agreement were triggered on December 20, 2010, on which date Laclede Gas and the other former site owner, as full consideration under the Remediation Agreement, paid a small percentage of the cost of remediation of the site. The amount paid by Laclede Gas did not materially impact the financial condition, results of operations, or cash flows of the Company. Laclede Gas has not owned the other site located in the City of St. Louis for many years. In a letter dated June 29, 2011, the Attorney General for the state of Missouri informed Laclede Gas that the Missouri Department of Natural Resources had completed an investigation of the site. The Attorney General requested that Laclede Gas participate in the follow up investigations of the site. In a letter dated January 10, 2012, Laclede Gas stated that it would participate in future environmental response activities at the site in conjunction with other potentially responsible parties 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 potentially responsible parties. Pending Missouri Department of Natural Resources approval which has not occurred as of the date of filing, the remedial investigation of the site will begin. Laclede Gas has notified its insurers that it seeks reimbursement for costs incurred in the past and future potential liabilities associated with the MGP sites. While some of the insurers have denied coverage and reserved their rights, Laclede Gas continues to discuss potential reimbursements with them. On March 10, 2015, Laclede Gas received a Section 104(e) information request from EPA Region VII regarding the former Thompson Chemical/Superior Solvents site in St. Louis, Missouri. In turn, Laclede Gas issued a Freedom of Information Act (FOIA) request to the EPA on April 3, 2015, in an effort to identify the basis of the inquiry. The FOIA response from the EPA was received on July 15, 2015 and a response was provided to the EPA on August 15, 2015. MGE has seven owned MGP sites enrolled in the BVCP, including Joplin MGP #1, St. Joseph MGP #1, Kansas City Coal Gas Station B, Kansas City Station A Railroad area, Kansas City Coal Gas Station A North, Kansas City Coal Gas Station A South, and Independence MGP #2. Source removal has been conducted at all of the owned sites since 2003 with the exception of Joplin, which is in the early stages of site analysis and characterization. Remediation efforts at these sites are at various stages of completion, ranging from groundwater monitoring and sampling following source removal activities to early site characterization in Joplin. As part of its participation in the BVCP, MGE communicates regularly with the Missouri Department of Natural Resources with respect to its remediation efforts and monitoring activities at these sites. On May 11, 2015, Missouri Department of Natural Resources approved the next phase of investigation at the Kansas City Station A North and Railroad area. To date, costs incurred for all Missouri Utilities' MGP sites for investigation, remediation and monitoring these sites have not been material. However, the amount of costs relative to future remedial actions at these and other sites is unknown and may be material. The actual future costs that Laclede Gas may incur could be materially higher or lower depending upon several factors, including whether remediation actions will be required, final selection and regulatory approval of any remedial actions, changing technologies and government regulations, the ultimate ability of other potential responsible parties to pay, the successful completion of remediation efforts required by the Remediation Agreement described above, and any insurance recoveries. In 2013, Laclede Gas retained an outside consultant to conduct probabilistic cost modeling of 19 former MGP sites owned or operated by Laclede Gas in eastern Missouri or MGE in western Missouri. The purpose of this analysis was to develop an estimated range of probabilistic future liability for each site. That analysis, completed in August 2014, provided a range of demonstrated possible future expenditures to investigate, monitor and remediate all 19 MGP sites. Laclede Gas has recorded its best estimate of the probable expenditures that relate to these matters. The amount is not material. Costs associated with environmental remediation activities are accrued when such costs are probable and reasonably estimable. To the extent such costs (less any amounts received from insurance proceeds or as contributions from other potentially responsible parties (PRP)), are incurred prior to a rate case, Laclede Gas would request from the MoPSC authority to defer such costs and collect them in the next rate case. Laclede Gas and the Company do not expect potential liabilities that may arise from remediating these sites to have a material impact on their future financial condition or results of operations. Alagasco Alagasco owns and operates natural gas distribution, transmission, and storage facilities, the operations of which are subject to various environmental laws, regulations, and interpretations. While environmental issues resulting from such operations arise in the ordinary course of business, such issues have not materially affected the Company’s or Alagasco's financial position and results of operations. As environmental laws, regulations, and their interpretations change, however, Alagasco may be required to incur additional costs. Alagasco is in the chain of title of nine former MGP sites, four of which it still owns, and five former manufactured gas distribution sites, one of which it still owns. As of 9/30/2015, Alagasco does not foresee a probable or reasonably estimable loss associated with these nine sites. Alagasco and the Company do not expect potential liabilities that may arise from remediating these sites to have a material impact on their future financial conditions or results of operations. In 2012, Alagasco responded to an EPA Request for Information Pursuant to Section 104 of the Comprehensive Environment Response, Compensation, and Liability Act (CERCLA) relating to the 35th Avenue Superfund Site located in North Birmingham, Jefferson County, Alabama in which Alagasco was identified as a Potentially Responsible Party (“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 which resulted in one fatality, personal injuries and property damage. Alagasco is cooperating with the National Transportation Safety Board which is investigating the incident. Alagasco has been named as a defendant in several lawsuits arising from the incident, and additional lawsuits and claims may be filed against Alagasco. Alagasco is, from time to time, a party to various pending or threatened legal proceedings and has accrued a provision for its estimated liability. Certain of these lawsuits include claims for punitive damages in addition to other specified relief. Alagasco recognizes its liability for contingencies when information available indicates both a loss is probable and the amount of the loss can be reasonably estimated. Based upon information presently available, and in light of available legal and other defenses, contingent liabilities arising from threatened and pending litigation are not considered material in relation to the financial position of Alagasco. It should be noted, however, that there is uncertainty in the valuation of pending claims and prediction of litigation results. Laclede Group In addition to matters noted above, 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.

INTERIM FINANCIAL INFORMATION (

INTERIM FINANCIAL INFORMATION (UNAUDITED)	12 Months Ended
	Sep. 30, 2015
Quarterly Financial Information Disclosure [Abstract]
INTERIM FINANCIAL INFORMATION (UNAUDITED)	INTERIM FINANCIAL INFORMATION (UNAUDITED) Laclede Group In the opinion of Laclede Group, the quarterly information presented below for fiscal years 2015 and 2014 includes all adjustments (consisting of only normal recurring accruals) necessary for a fair statement of the results of operations for such periods. Variations in consolidated operations reported on a quarterly basis primarily reflect the seasonal nature of the business of Laclede Gas and Alagasco. Three Months Ended December 31 March 31 June 30 September 30 Fiscal Year 2015 Total Operating Revenues $ 619.6 $ 877.4 $ 275.2 $ 204.2 Operating Income (Loss) 87.3 157.7 36.0 (8.5 ) Net Income (Loss) 47.1 94.4 14.1 (18.7 ) Basic Earnings (Loss) Per Share of Common Stock $ 1.09 $ 2.18 $ 0.32 $ (0.43 ) Diluted Earnings (Loss) Per Share of Common Stock $ 1.09 $ 2.18 $ 0.32 $ (0.43 ) Three Months Ended December 31 March 31 June 30 September 30 Fiscal Year 2014 Total Operating Revenues $ 468.6 $ 694.5 $ 241.8 $ 222.3 Operating Income 62.9 87.2 24.7 (8.4 ) Net Income (Loss) 35.6 52.2 11.7 (14.9 ) Basic Earnings (Loss) Per Share of Common Stock $ 1.09 $ 1.59 $ 0.34 $ (0.35 ) Diluted Earnings (Loss) Per Share of Common Stock $ 1.09 $ 1.59 $ 0.33 $ (0.35 ) All quarters of 2015 include the results of the operations of Alagasco. Further, all quarters of 2015 reflect costs relating to the integration of both Alagasco and MGE, as well as interest expense associated with the debt issued in 2014 to fund the Alagasco acquisition. All quarters of 2014 reflect transaction costs incurred associated with the acquisition of Alagasco and the integration of MGE. The fourth quarter of 2014 includes one month of activity of the operations of Alagasco. Laclede Gas In the opinion of Laclede Gas, the quarterly information presented below for fiscal years 2015 and 2014 includes all adjustments (consisting of only normal recurring accruals) necessary for a fair statement of the results of operations for such periods. Variations in operations reported on a quarterly basis primarily reflect the seasonal nature of the business of Laclede Gas. Three Months Ended December 31 March 31 June 30 September 30 Fiscal Year 2015 Total Operating Revenues $ 462.4 $ 615.7 $ 187.5 $ 151.0 Operating Income 64.8 80.6 34.5 5.5 Net Income (Loss) 39.0 49.9 20.0 (3.6 ) Three Months Ended December 31 March 31 June 30 September 30 Fiscal Year 2014 Total Operating Revenues $ 435.2 $ 638.8 $ 214.2 $ 160.0 Operating Income (Loss) 62.3 74.5 22.5 7.1 Net Income (Loss) 35.3 44.2 12.0 (1.4 ) Alagasco In the opinion of Alagasco, the quarterly information presented below for fiscal years 2015 and 2014 includes all adjustments (consisting of only normal recurring accruals) necessary for a fair statement of the results of operations for such periods. Variations in operations reported on a quarterly basis primarily reflect the seasonal nature of the business of Alagasco. Three Months Ended December 31 March 31 June 30 September 30 Fiscal Year 2015 Total Operating Revenues $ 120.0 $ 233.3 $ 73.7 $ 52.2 Operating Income 20.4 77.4 3.9 (12.5 ) Net Income (Loss) 10.6 46.3 0.7 (9.6 ) Three Months Ended December 31 March 31 June 30 September 30 Fiscal Year 2014 Total Operating Revenues $ 142.8 $ 263.9 $ 93.8 $ 59.5 Operating Income (Loss) 34.8 72.4 1.8 (12.0 ) Net Income (Loss) 19.8 43.1 (0.6 ) (9.4 )

SUMMARY OF SIGNIFICANT ACCOUN29

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION – These notes are an integral part of the accompanying audited financial statements of The Laclede Group, Inc. (Laclede Group or the Company), as well as Laclede Gas Company (Laclede Gas or the Missouri Utilities) and Alabama Gas Corporation (Alagasco or the Alabama Utility). Laclede Gas, which includes the operations of Missouri Gas Energy (MGE), and Alagasco are wholly owned subsidiaries of the Company. Collectively, Laclede Gas and Alagasco are referred to as the Utilities. The accompanying audited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). The consolidated financial position, results of operations, and cash flows of Laclede Group are primarily derived from the financial position, results of operations, and cash flows of the Utilities. In compliance with GAAP, transactions between the Utilities and their affiliates, as well as intercompany balances on the Utilities' balance sheets, have not been eliminated from the Utilities' financial statements. The Company's August 31, 2014 acquisition of Alagasco and Laclede Gas' September 1, 2013 acquisition of MGE are included in the results of operations since their respective acquisition dates and impact the comparability of the financial statement periods presented for the Company and Laclede Gas. For a further discussion of the acquisitions, see Note 2 , Acquisitions. The Utilities are regulated natural gas distribution utilities. Due to the seasonal nature of the Utilities, Laclede Group's earnings are typically concentrated during the heating season of November through April each fiscal year. Effective September 2, 2014, Alagasco amended its bylaws to change Alagasco's fiscal year from beginning January 1 and ending on December 31, to beginning October 1 and ending on September 30. As a result, the financial statements covering the nine-month period from January 1, 2014 through September 30, 2014 (the “transition period”) were included in the Alagasco’s transition report on Form 10-K/T for such period and are presented in the financial statements and notes herein. The period beginning January 1, 2013 through December 31, 2013 is referred to as “calendar 2013.” For the fiscal year 2015, Alagasco's financial statements cover the fiscal year October 1, 2014 to September 30, 2015.
USE OF ESTIMATES	USE OF ESTIMATES – The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.
SYSTEM OF ACCOUNTS	SYSTEM OF ACCOUNTS – The accounts of the Missouri Utilities are maintained in accordance with the Uniform System of Accounts prescribed by the Missouri Public Service Commission (MoPSC), which system substantially conforms to that prescribed by the Federal Energy Regulatory Commission (FERC). The accounts of Alagasco are maintained in accordance with the Uniform System of Accounts prescribed by the Alabama Public Service Commission (APSC), which system substantially conforms to that prescribed by the FERC.
UTILITY PLANT, DEPRECIATION AND AMORTIZATION	UTILITY PLANT, DEPRECIATION AND AMORTIZATION – Utility plant is stated at original cost. The cost of additions to utility plant includes contracted work, direct labor and materials, allocable overheads, and an allowance for funds used during construction. The costs of units of property retired, replaced, or renewed are removed from utility plant and are charged to accumulated depreciation. Maintenance and repairs of property and replacement and renewal of items determined to be less than units of property are charged to maintenance expenses. For Laclede Gas, utility plant is depreciated on a straight-line basis at rates based on estimated service lives of the various classes of property. In fiscal year 2015 , annual depreciation and amortization expense averaged 3.0% of the original cost of depreciable and amortizable property, compared to 3.0% and 3.2% in both fiscal years 2014 and 2013 , respectively. Laclede Gas' capital expenditures were $198.6 , $163.0 and $128.5 for fiscal years 2015 , 2014 , and 2013 , respectively. Additionally, Laclede Gas had recorded accruals for capital expenditures totaling $9.6 at September 30, 2015 , $3.0 at September 30, 2014 , and $4.7 at September 30, 2013 . For Alagasco, depreciation is provided using the composite method of depreciation on a straight-line basis over the estimated useful lives of utility property at rates approved by the APSC.
ASSET RETIREMENT OBLIGATIONS	ASSET RETIREMENT OBLIGATIONS – Laclede Group, Laclede Gas, and Alagasco record legal obligations associated with the retirement of long-lived assets in the period in which the obligations are incurred, if sufficient information exists to reasonably estimate the fair value of the obligations. Obligations are recorded as both a cost of the related long-lived asset and as a corresponding liability. Subsequently, the asset retirement costs are depreciated over the life of the asset and the asset retirement obligations are accreted to the expected settlement amounts. The Company, Laclede Gas and Alagasco record asset retirement obligations associated with certain safety requirements to purge and seal gas distribution mains upon retirement, the plugging and abandonment of storage wells and other storage facilities, specific service line obligations, and certain removal and disposal obligations related to components of Alagasco and Laclede Gas’ distribution system and general plant. Asset retirement obligations recorded by Laclede Group’s other subsidiaries are not material. As authorized by the MoPSC and APSC, Laclede Gas and Alagasco accrue future asset removal costs associated with their property, plant and equipment even if a legal obligation does not exist. Such accruals are provided for through depreciation expense and are recorded with corresponding credits to regulatory liabilities or assets. When the Utilities retire depreciable utility plant and equipment, they charge the associated original costs to accumulated depreciation and amortization, and any related removal costs incurred are charged to regulatory liabilities or assets. The difference between removal costs recognized in depreciation rates and the accretion expense and depreciation expense recognized for financial reporting purposes is a timing difference between recovery of these costs in rates and their recognition for financial reporting purposes. Accordingly, these differences are deferred as regulatory liabilities or assets. In the rate setting process, the regulatory liability or asset is deducted from the rate base upon which the Utilities have the opportunity to earn their allowed rates of return. The costs associated with asset retirement obligations are either currently being recovered in rates or are probable of recovery in future rates.
REGULATED OPERATIONS	REGULATED OPERATIONS – The Utilities account for their regulated operations in accordance with Financial Accounting Standards Board (FASB) Accounting Standards Codification (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 MoPSC, the Purchased Gas Adjustment (PGA) clauses allow the Missouri Utilities to flow through to customers, subject to prudence review by the MoPSC, the cost of purchased gas supplies. Similarly, Alagasco's rate schedules for natural gas distribution charges contain a Gas Supply Adjustment (GSA) rider, which permits the pass-through to customers of changes in the cost of gas supply. Regulatory assets and liabilities related to the PGA clauses and the GSA rider are both labeled Unamortized Purchased Gas Adjustments herein.
NATURAL GAS AND PROPANE GAS	NATURAL GAS AND PROPANE GAS – For Laclede Gas, inventory of natural gas in storage is priced on a LIFO basis and inventory of propane gas in storage is priced on a FIFO basis. For MGE and Alagasco, inventory of natural gas in storage is priced on the weighted average cost basis. The replacement cost of Laclede Gas' natural gas for current use at September 30, 2015 and September 30, 2014 was less than the LIFO cost by $20.4 and $11.4 , respectively. The carrying value of Laclede Gas' inventory is not adjusted to the lower of cost or market prices because, pursuant to both Laclede Gas' and MGE's PGA clauses, actual gas costs are recovered in customer rates. Natural gas and propane gas storage inventory in Laclede Group’s other operating segments is recorded at the lower of average cost or market.
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS – The acquisitions of MGE and Alagasco were accounted for by Laclede Gas and Laclede Group using business combination accounting. Under this method, the purchase price paid by the acquirer is allocated to the assets acquired and liabilities assumed as of the acquisition date based on their fair value.
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. In accordance with ASC Topic 805, “Business Combinations,” Laclede Gas recorded adjustments during the measurement period ended August 31, 2014 to finalize the allocation of purchase price for the 2013 acquisition of MGE. As part of the Alagasco acquisition (discussed in Note 2, Acquisitions), the Company initially recorded $727.6 of goodwill as of September 30, 2014. As part of the final reconciliation of net assets, $8.2 of additional consideration was paid by the Company to Energen Corporation (Energen) on January 6, 2015. This payment, offset partly by other immaterial purchase price adjustments, resulted in goodwill of $735.8 as of September 30, 2015 related to the Alagasco acquisition. The Alagasco related goodwill is included in Other for segment reporting purposes. Alagasco has no goodwill on its balance sheet as push down accounting was not applied. For Laclede Group and Laclede Gas, goodwill related to the 2013 acquisition of MGE, included in the Gas Utility segment, was $210.2 as of September 30, 2015 and 2014. Laclede Group and Laclede Gas evaluate goodwill for impairment as of July 1st of each year, or more frequently if events and circumstances indicate that goodwill might be impaired. The goodwill impairment test compares the fair value of the determined reporting unit to its carrying amount, including goodwill. Laclede Group has one reporting unit, which is the Gas Utility segment, and Laclede Gas has one reporting unit, which is the entire Laclede Gas Company. At July 1, 2015 and 2014, Laclede Group and Laclede Gas each applied a quantitative goodwill evaluation model to its reporting unit and concluded goodwill was not impaired because the fair value exceeded the carrying amount.
IMPAIRMENT OF LONG-LIVED ASSETS	IMPAIRMENT OF LONG-LIVED ASSETS – Long-lived assets classified as held and used are evaluated for impairment when events or changes in circumstances indicate that the carrying value of such assets may not be recoverable. Whether impairment has occurred is determined by comparing the estimated undiscounted cash flows attributable to the assets with the carrying value of the assets. If the carrying value exceeds the undiscounted cash flows, The Company recognizes an impairment charge equal to the amount of the carrying value that exceeds the estimated fair value of the assets. In the period in which the Company determines an asset meets held-for-sale criteria, an impairment charge is recorded to the extent the book value exceeds its fair value less cost to sell.
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 September 30, 2015 and 2014 were $27.6 and $29.4 , respectively. Alagasco records natural gas distribution revenues in accordance with the tariff established by the APSC. The amount of accrued unbilled revenues, which are not recorded as revenues until billed, for Alagasco at September 30, 2015 and 2014 were $6.4 and $5.2 , respectively. All related costs and margins are also deferred. Laclede Group's other subsidiaries, including LER, record revenues when earned, either when the product is delivered or when services are performed. In the course of its business, LER enters into commitments associated with the purchase or sale of natural gas. Certain of LER’s derivative natural gas contracts are designated as normal purchases or normal sales and, as such, are excluded from the scope of 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. For additional information on derivative instruments, refer to Note 10 , Derivative Instruments and Hedging Activities. Certain of LER’s wholesale purchase and sale transactions are classified as trading activities for financial reporting purposes. Under GAAP, revenues and expenses associated with trading activities are presented on a net basis in Gas Marketing Operating Revenues in the Statements of Consolidated Income. This net presentation has no effect on operating income or net income.
PURCHASED GAS ADJUSTMENTS AND DEFERRED ACCOUNT	PURCHASED GAS ADJUSTMENTS AND DEFERRED ACCOUNT – Laclede Gas As authorized by the MoPSC, the PGA clause allows Laclede Gas to flow through to customers, subject to prudence review by the MoPSC, the cost of purchased gas supplies. To better match customer billings with market natural gas prices, Laclede Gas is allowed to file to modify, on a periodic basis, the level of gas costs in its PGA. Certain provisions of the PGA clause are included below: • Laclede Gas has a risk management policy that allows for the purchase of natural gas derivative instruments with the goal of managing price risk associated with purchasing natural gas on behalf of its customers. The MoPSC clarified that costs, cost reductions, and carrying costs associated with the Utility’s use of natural gas derivative instruments are gas costs recoverable through the PGA mechanism. • The tariffs allow Laclede Gas flexibility to make up to three discretionary PGA changes during each year, in addition to its mandatory November PGA change, so long as such changes are separated by at least two months. • Laclede Gas is authorized to apply carrying costs to all over- or under-recoveries of gas costs, including costs and cost reductions associated with the use of derivative instruments, including cash payments for margin deposits. Laclede Gas' eastern Missouri service territory is also authorized to recover gas inventory carrying costs through its PGA rates to recover costs it incurs to finance its investment in gas supplies that are purchased during the storage injection season for sale during the heating season. • The MoPSC approved a plan applicable to Laclede Gas' gas supply commodity costs under which it retains a portion of cost savings associated with the acquisition of natural gas below an established benchmark level. This gas supply cost management program allows Laclede Gas to retain 10% of cost savings, up to a maximum of $3.0 annually. Laclede Gas did not record any income under the plan during the three fiscal years reported. Income recorded under the plan, if any, is included in Gas Utility Operating Revenues on the Consolidated Statements of Income and under Operating Revenues on Laclede Gas' Statements of Income. Pursuant to the provisions of the PGA clause, the difference between actual costs incurred and costs recovered through the application of the PGA clause are reflected as a deferred charge or credit at the end of the fiscal year. These costs include costs and cost reductions associated with the use of derivative instruments and gas inventory carrying costs, amounts due to or from customers related to operation of the gas supply cost management program, refunds received from the Company’s suppliers in connection with gas supply, transportation, and storage services, and carrying costs on such over- or under-recoveries. At that time, the balance is classified as a current asset or current liability and recovered from, or credited to, customers over an annual period commencing in November. The balance in the current account is amortized as amounts are reflected in customer billings. The PGA clause also provides for the treatment of income from off-system sales and capacity release revenues. Pre-tax income from off-system sales and capacity release revenues is shared with customers, with an estimated amount assumed in PGA rates. The difference between the actual amount allocated to customers for each fiscal year and the estimated amount assumed in PGA rates is recovered from, or credited to, customers over an annual period commencing in the subsequent November. The customer share of such income is determined in accordance with the following tables, shown for each service territory for which the PGA clauses were approved by the MoPSC. Laclede Gas Company (eastern Missouri) Pre-tax Income Customer Share Company Share First $2.0* 100% —% Next $2.0 80% 20% Next $2.0 75% 25% Amounts exceeding $6.0 70% 30% * Customer share reverts to 85% and company share reverts to 15% in 2017. MGE (western Missouri) Pre-tax Income Customer Share Company Share First $1.2 85% 15% Next $1.2 80% 20% Next $1.2 75% 25% Amounts exceeding $3.6 70% 30% Alagasco Alagasco’s rate schedules for natural gas distribution charges contain a GSA rider, established in 1993, which permits the pass-through to customers of changes in the cost of gas supply. Alagasco’s tariff provides a temperature adjustment mechanism, also included in the GSA rider, which is designed to moderate the impact of departures from normal temperatures on Alagasco’s earnings. The temperature adjustment applies primarily to residential, small commercial and small industrial customers. Other non-temperature weather-related conditions that may affect customer usage are not included in the temperature adjustment.
INCOME TAXES	INCOME TAXES – Laclede Group and its subsidiaries account for income taxes under the asset and liabilities method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amount of existing assets and liabilities and the respective tax basis and for tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effects on deferred tax assets and liabilities of a change in enacted tax rates is recognized in income or loss for a non-regulated company, and in a regulatory asset or regulatory liability for a regulated company. A valuation allowance is established when it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company accounts for uncertain tax positions in accordance with authoritative guidance. The authoritative guidance addresses the determination of whether tax benefits claimed, or expected to be claimed, on a tax return should be recorded in the financial statements. Laclede Group may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the position will be sustained upon examination by the taxing authority, based on the technical merits of the position. Tax-related interest and penalties, if any, are classified as a liability on the balance sheets.
CASH AND CASH EQUIVALENTS	CASH AND CASH EQUIVALENTS – All highly liquid debt instruments purchased with original maturities of three months or less are considered to be cash equivalents. Such instruments are carried at cost, which approximates market value. Outstanding checks on the Company’s and Utilities' bank accounts in excess of funds on deposit create book overdrafts (which are funded at the time checks are presented for payment) and are classified as Other in the Current Liabilities section of the balance sheets. Changes in book overdrafts are reflected as Operating Activities in the statements of cash flows.
NATURAL GAS RECEIVABLE	NATURAL GAS RECEIVABLE – LER enters into natural gas transactions with natural gas pipeline companies known as park and loan arrangements. Under the terms of the arrangements, LER purchases natural gas from a third party and delivers that natural gas to the pipeline company for the right to receive the same quantity of natural gas from the pipeline company at the same location in a future period. These arrangements are accounted for as non-monetary transactions under GAAP and are recorded at the carrying amount. As such, natural gas receivables are reflected on the Consolidated Balance Sheets at cost, which includes related pipeline fees associated with the transactions. In the period that the natural gas is returned to LER, concurrent with the sale of the natural gas to a third party, the related natural gas receivable is expensed in the Consolidated Statements of Income. In conjunction with these transactions, LER usually enters into New York Mercantile Exchange (NYMEX) and Intercontinental Exchange (ICE) natural gas futures, options, and swap contracts or fixed price sales agreements to protect against market changes in future sales prices. ACCOUNTS RECEIVABLE AND ALLOWANCE FOR DOUBTFUL ACCOUNTS – Trade accounts receivable are recorded at the amounts due from customers, including unbilled amounts. Estimates of the collectability of trade accounts receivable are based on historical trends, age of receivables, economic conditions, credit risk of specific customers, and other factors. Accounts receivable are written off against the allowance for doubtful accounts when they are deemed to be uncollectible. Laclede Group's provision for uncollectible accounts includes the amortization of previously deferred uncollectible expenses, as approved by the MoPSC and the APSC.
EARNINGS PER COMMON SHARE	EARNINGS PER COMMON SHARE – GAAP requires dual presentation of basic and diluted earnings per share (EPS). EPS is computed using the two-class method, which is an earnings allocation method for computing EPS that treats a participating security as having rights to earnings that would otherwise have been available to common shareholders. Certain of the Company’s stock-based compensation awards pay non-forfeitable dividends to the participants during the vesting period and, as such, are deemed participating securities. Basic EPS is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted EPS is computed by dividing net income available to common shareholders by the weighted average number of common shares outstanding that are increased for additional shares that would be outstanding if potentially dilutive non-participating securities were converted to common shares, pursuant to the treasury stock method. Shares attributable to equity units, non-participating stock options and time-vested restricted stock/units are excluded from the calculation of diluted earnings per share if the effect would be antidilutive. Shares attributable to non-participating performance-contingent restricted stock awards are only included in the calculation of diluted earnings per share to the extent the underlying performance and/or market conditions are satisfied (a) prior to the end of the reporting period or (b) would be satisfied if the end of the reporting period were the end of the related contingency period and the result would be dilutive.
GROSS RECEIPTS AND SALES TAXES	GROSS RECEIPTS AND SALES TAXES – Gross receipts taxes associated with the Company’s natural gas utility services are imposed on the Company, Laclede Gas, and Alagasco and billed to its 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: 2015 2014 2013 Laclede Group $ 97.3 $ 77.5 $ 40.8 Laclede Gas 74.5 76.3 40.8 Alagasco 22.6 20.6 25.9 All Other 0.2 0.2 — Sales taxes imposed on applicable Alagasco and Laclede Gas sales are billed to customers. These amounts are not recorded in the statements of income but are recorded as tax collections payable and included in the Other line of the Current Liabilities section of the balance sheets.
TRANSACTIONS WITH AFFILIATES	TRANSACTIONS WITH AFFILIATES – Transactions between the Company and its affiliates have been eliminated from the consolidated financial statements of Laclede Group.
GROUP MEDICAL AND WORKERS' COMPENSATION RESERVES	GROUP MEDICAL AND WORKERS’ COMPENSATION RESERVES – The Company self-insures its group medical and workers’ compensation costs and carries stop-loss coverage in relation to medical claims and workers’ compensation claims. Reserves for amounts incurred but not reported are established based on historical cost levels and lags between occurrences and reporting.
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS – Certain assets and liabilities are recognized or disclosed at fair value, which is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). GAAP establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The levels of the hierarchy are described below: • Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities. • Level 2 – Pricing inputs other than quoted prices included within Level 1, which are either directly or indirectly observable for the asset or liability as of the reporting date. These inputs are derived principally from, or corroborated by, observable market data. • Level 3 – Pricing that is based upon inputs that are generally unobservable that are based on the best information available and reflect management’s assumptions about how market participants would price the asset or liability. Assessment of the significance of a particular input to the fair value measurements may require judgment and may affect the valuation of the asset or liability and its placement within the fair value hierarchy.
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION – The Company measures stock-based compensation awards at fair value at the date of grant and recognizes the compensation cost of the awards over the requisite service period. Forfeitures are estimated at the time of grant and revised, if necessary, in subsequent periods if the actual forfeitures differ from those estimates.
NEW ACCOUNTING STANDARDS	NEW ACCOUNTING STANDARDS – In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers. This standard is intended to improve the financial reporting requirements for revenue from contracts with customers by providing a principles-based approach to the recognition of revenue. The core principle of the standard is when an entity transfers goods or services to customers it will recognize revenue in an amount that reflects the consideration the entity expects to be entitled to for those goods or services. The standard outlines a five-step model and related application guidance, which replaces most existing revenue recognition guidance. ASU No. 2014-09 also requires disclosures that will enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. In August 2015, the FASB issued ASU No. 2015-14, which made the guidance in ASU No. 2014-09 effective for fiscal years beginning after December 15, 2017, and interim periods within those years, but companies may choose to adopt it one year earlier. The Company, Laclede Gas and Alagasco are currently assessing the available transition methods and the potential impacts of the standard, which must be adopted by the first quarter of fiscal 2019. In April 2015, the FASB issued ASU No. 2015-03, Interest – Imputation of Interest: Simplifying the Presentation of Debt Issuance Costs. Currently different balance sheet presentation requirements exist for debt issuance costs and debt discount and premium. Debt issuance costs are recorded as a deferred charge (asset), while debt discount and debt premium costs are recorded as a liability adjustment. This standard will require 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 recognition and measurement guidance for debt issuance costs is not affected by this standard, and ASU No. 2015-15, issued in 2015, clarifies that ASU No. 2015-03 does not address presentation or subsequent measurement of debt issuance costs related to line-of-credit arrangements. The new guidance is effective for fiscal years beginning after December 15, 2015 and interim periods within those years, with early adoption permitted. The application of this standard will be retrospective, wherein the balance sheet of each individual period presented will be adjusted to reflect the period-specific impacts of applying the new guidance. The Company, Laclede Gas and Alagasco are currently assessing the timing and impacts of adopting this standard, which must be adopted by the first quarter of fiscal year 2017. In July 2015, the FASB issued ASU No. 2015-11 – Inventory: Simplifying the Measurement of Inventory. This standard provides guidance for the subsequent measurement of inventory and requires that inventory that is measured using average cost be measured at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. When evidence exists that the net realizable value of inventory is lower than its cost, the difference will be recognized as a loss in earnings in the period in which it occurs. ASU No. 2015-11 is effective for fiscal years beginning after December 15, 2016, including interim periods within those years, and is to be applied prospectively, with early application permitted. The Company, Laclede Gas and Alagasco are currently evaluating the impact of the adoption of this new standard, which must be adopted by the first quarter of fiscal year 2018. In September 2015, the FASB issued ASU No. 2015-16 – Business Combinations: Simplifying the Accounting for Measurement-Period Adjustments. The provisions of this guidance apply to acquiring companies that have reported provisional amounts for items in a business combination. Under previous guidance, when an acquirer identified an adjustment to provisional amounts, the acquirer was required to revise comparative information for the prior periods as if the accounting for the business combination had been completed as of the acquisition date. Under ASU No. 2015-16, an acquirer must recognize adjustments to provisional amounts in the reporting period in which the adjustment amounts are determined. The effect on earnings as a result of the change, calculated as if the accounting had been completed as of the acquisition date, must be recorded in the reporting period in which the adjustment amounts are determined rather than retrospectively. ASU No. 2015-16 also requires that the acquirer present separately on the face of the income statement, or disclose in the notes, the portion of the amount recorded in current period earnings by line item that would have been recorded in previous reporting periods if the adjustment to the provisional amounts had been recognized as of the acquisition date. The guidance of ASU No. 2015-16 is effective for fiscal years beginning after December 15, 2015, including interim periods within those years, and is to be applied prospectively, with early application permitted. The timing and effects of adoption by the Company, Laclede Gas and Alagasco will be affected by the timing of any future business combination activity and the nature and amounts of related measurement-period adjustments.

SUMMARY OF SIGNIFICANT ACCOUN30

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Asset retirement obligations	The following table presents a reconciliation of the beginning and ending balances of asset retirement obligations at September 30, as reported in the balance sheets. Laclede Group Laclede Gas Alagasco 2015 2014 2015 2014 2015 2014 Asset retirement obligations, beginning of year $ 99.2 $ 74.6 $ 71.2 $ 74.3 $ 27.7 $ 27.5 Liabilities incurred during the period 2.3 0.5 0.6 0.5 1.7 0.5 Liabilities settled during the period (2.0 ) (1.5 ) (1.9 ) (1.5 ) (0.1 ) (0.1 ) Accretion 4.5 3.7 3.4 3.7 1.1 0.7 Revisions in estimated cash flows 55.2 (5.8 ) (0.9 ) (5.8 ) 56.2 (0.9 ) Addition of Alagasco asset retirement obligation — 27.7 — — — — Asset retirement obligations, end of year $ 159.2 $ 99.2 $ 72.4 $ 71.2 $ 86.6 $ 27.7
Off-system sales	The customer share of such income is determined in accordance with the following tables, shown for each service territory for which the PGA clauses were approved by the MoPSC. Laclede Gas Company (eastern Missouri) Pre-tax Income Customer Share Company Share First $2.0* 100% —% Next $2.0 80% 20% Next $2.0 75% 25% Amounts exceeding $6.0 70% 30% * Customer share reverts to 85% and company share reverts to 15% in 2017. MGE (western Missouri) Pre-tax Income Customer Share Company Share First $1.2 85% 15% Next $1.2 80% 20% Next $1.2 75% 25% Amounts exceeding $3.6 70% 30%
Schedule of gross receipts taxes	The following table presents gross receipts taxes recorded: 2015 2014 2013 Laclede Group $ 97.3 $ 77.5 $ 40.8 Laclede Gas 74.5 76.3 40.8 Alagasco 22.6 20.6 25.9 All Other 0.2 0.2 —
Schedule of inter-company transactions	Laclede Gas had the following transactions with affiliates: 2015 2014 2013 Sales of natural gas from Laclede Gas to LER $ 4.0 $ 5.1 $ 10.4 Sales of natural gas from LER to Laclede Gas 74.1 89.1 34.6 Transportation services provided by Laclede Pipeline Company to Laclede Gas 1.0 1.0 1.0 Insurance services provided by Laclede Risk Services, Inc. to Laclede Gas 1.0 0.6 0.7 CNG sales from Laclede Gas to Laclede Venture Corporation 0.1 — —

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Sep. 30, 2015
Business Combinations [Abstract]
Schedule of consideration paid and amounts of assets acquired and liabilities assumed	The following table summarizes the consideration paid and the amounts of the assets acquired and liabilities assumed at the acquisition date, and the acquisitions are described below. Measurement period adjustments were immaterial. MGE Alagasco Recognized amounts of identifiable assets acquired and liabilities assumed: Utility plant $ 671.1 $ 892.7 Cash — 12.1 Inventories 62.7 47.7 Other current assets 36.0 51.7 Deferred tax assets — 282.0 Other assets 99.0 143.4 Current portion of long-term debt — (15.0 ) Long-term debt — (249.8 ) Other current liabilities (65.9 ) (173.4 ) Other liabilities (72.9 ) (130.4 ) Total identifiable net assets 730.0 861.0 Goodwill 210.2 735.8 Deferred tax elimination (Laclede Group) — (271.3 ) Consideration (cash) $ 940.2 $ 1,325.5
Schedule of Pro Forma Information	The results of operations of each of the acquisitions are included in the statement of income from the date of acquisition, as shown in the following table. 2015 2014 2013 Total Operating Revenues: MGE $ 556.8 $ 554.2 $ 22.0 Alagasco 479.2 19.7 — Net Income (Loss): MGE $ 39.9 $ 39.5 $ 1.8 Alagasco 48.0 (2.9 ) — Earnings (Loss) Per Share: MGE $ 0.92 $ 1.10 $ 0.07 Alagasco 1.11 (0.08 ) — The following unaudited pro forma financial information presents the combined results of operations as though the acquisitions had occurred as of October 1, 2012. The pro forma financial information does not reflect the costs of any integration activities. The pro forma results include estimates and assumptions, which management believes are reasonable. The unaudited pro forma financial information is not necessarily indicative of either future results of operations or results that might have been achieved had Alagasco or MGE been part of the Company as of the beginning of fiscal 2013. Laclede Group Laclede Gas 2014 2013 2013 Total Operating Revenues $ 2,187.1 $ 2,051.5 $ 1,518.2 Net Income 133.5 102.0 83.6 Basic Earnings Per Share $ 3.11 $ 2.50 Diluted Earnings Per Share 3.10 2.49

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Restricted stock and restricted stock unit activity	Time-vested restricted stock and stock unit activity for fiscal year 2015 is presented below: Shares/ Units Weighted Average Grant Date Fair Value Per Share Nonvested at September 30, 2014 141,093 $ 42.02 Granted 61,247 $ 51.78 Vested (67,747 ) $ 43.95 Forfeited (5,289 ) $ 45.45 Nonvested at September 30, 2015 129,304 $ 44.89 Fiscal year 2015 activity of restricted stock and restricted stock units subject to performance and/or market conditions is presented below: Shares/ Units Weighted Average Grant Date Fair Value Per Share Nonvested at September 30, 2014 293,019 $ 36.18 Granted (maximum shares that can be earned) 216,476 $ 36.69 Vested (60,388 ) $ 40.01 Forfeited (51,837 ) $ 33.06 Nonvested at September 30, 2015 397,270 $ 36.28
Stock option awards activity	No stock options were granted during fiscal years 2015 , 2014 , and 2013 . Stock option activity for fiscal year 2015 is presented below: Stock Options Weighted Average Exercise Price Per Share Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Outstanding at September 30, 2014 79,750 $ 32.42 Exercised (47,000 ) $ 31.76 Forfeited (4,250 ) $ 30.95 Outstanding at September 30, 2015 28,500 $ 33.65 0.8 $ 0.6 Fully Vested and Expected to Vest at September 30, 2015 28,500 $ 33.65 0.8 $ 0.6 Exercisable at September 30, 2015 28,500 $ 33.65 0.8 $ 0.6
Significant assumptions used in the Monte Carlo simulations	The significant assumptions used in the Monte Carlo simulations are as follows: 2015 2014 2013 Risk free interest rate 0.83% 0.53% 0.32% Expected dividend yield of stock — — — Expected volatility of stock 14.0% 18.0% 19.6% Vesting period 2.8 years 2.8 years 2.8 years
Compensation cost recognized for share-based compensation arrangements	The amounts of compensation cost recognized for share-based compensation arrangements are presented below: 2015 2014 2013 Total equity compensation cost $ 6.7 $ 5.8 $ 4.5 Compensation cost capitalized (1.8 ) (1.8 ) (1.4 ) Compensation cost recognized in net income $ 4.9 $ 4.0 $ 3.1 Income tax benefit recognized in net income (1.9 ) (1.5 ) (1.2 ) Compensation cost recognized in net income, net of income tax $ 3.0 $ 2.5 $ 1.9

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	12 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Earnings Per Common Share	2015 2014 2013 Basic EPS: Net Income $ 136.9 $ 84.6 $ 52.8 Less: Income allocated to participating securities 0.5 0.3 0.3 Net Income Available to Common Shareholders $ 136.4 $ 84.3 $ 52.5 Weighted Average Shares Outstanding 43.2 35.8 25.9 Earnings Per Share of Common Stock $ 3.16 $ 2.36 $ 2.03 Diluted EPS: Net Income $ 136.9 $ 84.6 $ 52.8 Less: Income allocated to participating securities 0.5 0.3 0.3 Net Income Available to Common Shareholders $ 136.4 $ 84.3 $ 52.5 Weighted Average Shares Outstanding 43.2 35.8 25.9 Dilutive Effect of Stock Options, Restricted Stock, and Restricted Stock Units 0.1 0.1 0.1 Weighted Average Diluted Shares 43.3 35.9 26.0 Earnings Per Share of Common Stock $ 3.16 $ 2.35 $ 2.02 Outstanding Shares Excluded from the Calculation of Diluted EPS Attributable to: Restricted stock and stock units subject to performance and/or market conditions 0.3 0.3 0.2

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Sep. 30, 2015
Stockholders' Equity Note [Abstract]
Schedule of stock purchase obligation	The purchase price to be paid under the stock purchase contracts is fifty dollars per Corporate Unit and the number of shares to be purchased will be determined as follows: If the applicable market value per share of Laclede Group common stock is: Number of shares to be purchased per purchase contract is: Equal to or greater than $57.8125 0.8649 Less than $57.8125, but greater than $46.25 $50 ÷ applicable market value Less than or equal to $46.25 1.0811
Schedule of Company's equity units	Selected information about the Company’s equity units is presented below: Issuance Date Units Issued (Millions) Total Net Proceeds Total Long-term Debt RSN Annual Interest Rate Stock Purchase Contract Annual Rate Stock Purchase Contract Liability 6/11/2014 2.875 $139.4 $143.8 2.00% 4.75% $19.7
Schedule of accumulated other comprehensive income (loss)	The components of accumulated other comprehensive income (loss), net of income taxes, recognized in the balance sheets at September 30 were as follows: Net Unrealized Gains (Losses) on Cash Flow Hedges Defined Benefit Pension and Other Postretirement Benefit Plans Net Unrealized Losses on Available for Sale Securities Total Laclede Group Balance at September 30, 2013 $ 1.4 $ (2.2 ) $ — $ (0.8 ) Other comprehensive (loss) income (1.2 ) 0.3 — (0.9 ) Balance at September 30, 2014 0.2 (1.9 ) — (1.7 ) Other comprehensive (loss) income (0.6 ) 0.4 (0.1 ) (0.3 ) Balance at September 30, 2015 $ (0.4 ) $ (1.5 ) $ (0.1 ) $ (2.0 ) Laclede Gas Balance at September 30, 2013 $ 0.1 $ (2.2 ) $ — $ (2.1 ) Other comprehensive (loss) income (0.1 ) 0.3 — 0.2 Balance at September 30, 2014 — (1.9 ) — (1.9 ) Other comprehensive (loss) income (0.2 ) 0.4 — 0.2 Balance at September 30, 2015 $ (0.2 ) $ (1.5 ) $ — $ (1.7 )

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Schedule of maturities of long-term debt by fiscal year	Maturities of long-term debt for Laclede Group, Laclede Gas and Alagasco for the five fiscal years subsequent to September 30, 2015 are as follows: Laclede Group Laclede Gas Alagasco 2016 $ 80.0 $ — $ 80.0 2017 250.0 — — 2018 100.0 100.0 — 2019 175.0 50.0 — 2020 40.0 — 40.0

NOTES PAYABLE AND CREDIT AGRE36

NOTES PAYABLE AND CREDIT AGREEMENTS (Tables)	12 Months Ended
	Sep. 30, 2015
Short-term Debt [Line Items]
Short-term borrowings	Information about the Laclede Group’s short-term borrowings (excluding intercompany borrowings) during the twelve months ended September 30, and as of September 30, is presented below for 2015 and 2014 : Laclede Gas Commercial Paper Borrowings Laclede Group Bank Line Borrowings*** Alagasco Bank Line Borrowings * Total Short-Term Borrowings ** Year Ended September 30, 2015 Weighted average borrowings outstanding $212.7 $65.6 $22.3 $300.6 Weighted average interest rate 0.4% 1.4% 1.1% 0.7% Range of borrowings outstanding $ 102.1 - $341.0 $32.5 - $80.0 $0 - $69.5 $180.1 - $488.5 As of September 30, 2015 Borrowings outstanding at end of period $233.0 $74.0 $31.0 $338.0 Weighted average interest rate 0.5% 1.5% 1.2% 0.8% Year Ended September 30, 2014 Weighted average borrowings outstanding $77.6 $3.6 $13.2 $82.3 Weighted average interest rate 0.3% 1.4% 1.2% 0.5% Range of borrowings outstanding $0 – $244.5 $0 – $40.0 $9.0 – $16.0 $0 – $300.5 As of September 30, 2014 Borrowings outstanding at end of period $238.6 $32.5 $16.0 $287.1 Weighted average interest rate 0.3% 1.4% 1.2% 0.5% * Weighted average borrowings for Alagasco represents Laclede Group's ownership period of one month. The one month average approximates the Alagasco daily outstanding balance for the fiscal year ended September 30, 2014. ** Represents twelve month weighted average for Laclede Group***, Laclede Gas, and Alagasco. *** The Laclede Group, Inc., excluding its wholly owned subsidiaries.
Laclede Gas
Short-term Debt [Line Items]
Short-term borrowings	Information about Laclede Gas' short-term borrowings during the twelve months ended September 30, and as of September 30, is presented below for 2015 and 2014 : Commercial Paper Borrowings Borrowings from Laclede Group Total Short-Term Borrowings Year Ended September 30, 2015 Weighted average borrowings outstanding $212.7 $0.3 $213.0 Weighted average interest rate 0.4% 0.5% 0.4% Range of borrowings outstanding $102.1 - $341.0 $0 - $10.4 $104.2 - $ 341.0 As of September 30, 2015 Borrowings outstanding at end of period $233.0 $— $233.0 Weighted average interest rate 0.5% —% 0.5% Year Ended September 30, 2014 Weighted average borrowings outstanding $77.6 $63.4 $141.0 Weighted average interest rate 0.3% 0.3% 0.3% Range of borrowings outstanding $0 – $244.5 $0 – $189.0 $45.5 – $272.1 As of September 30, 2014 Borrowings outstanding at end of period $238.6 $— $238.6 Weighted average interest rate 0.3% —% 0.3%
Alagasco
Short-term Debt [Line Items]
Short-term borrowings	Information about Alagasco's short-term borrowings during the twelve months ended September 30, and as of September 30, is presented below for 2015 and 2014 : Bank Line Borrowings Year Ended September 30, 2015 Weighted average borrowings outstanding $22.3 Weighted average interest rate 1.1% Range of borrowings outstanding $0 - $69.5 As of September 30, 2015 Borrowings outstanding at end of period $31.0 Weighted average interest rate 1.2% 9/30/2014 Weighted average borrowings outstanding $13.7 Weighted average interest rate 1.3% Range of borrowings outstanding $0.0 - $55.0 As of September 30, 2014 Borrowings outstanding at end of period $16.0 Weighted average interest rate 1.2%

FAIR VALUE OF FINANCIAL INSTR37

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Sep. 30, 2015
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 September 30, 2015 Cash and cash equivalents $ 13.8 $ 13.8 $ 13.8 $ — $ — Short-term debt 338.0 338.0 — 338.0 — Long-term debt, including current portion 1,851.5 1,944.2 — 1,944.2 — As of September 30, 2014 Cash and cash equivalents $ 16.1 $ 16.1 $ 16.1 $ — $ — Short-term debt 287.1 287.1 — 287.1 — Long-term debt, including current portion 1,851.0 1,937.3 — 1,937.3 —
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 September 30, 2015 Cash and cash equivalents $ 1.7 $ 1.7 $ 1.7 $ — $ — Short-term debt 233.0 233.0 — 233.0 — Long-term debt 808.1 880.2 — 880.2 — As of September 30, 2014 Cash and cash equivalents $ 3.7 $ 3.7 $ 3.7 $ — $ — Short-term debt 238.6 238.6 — 238.6 — Long-term debt 807.9 876.2 — 876.2 —
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 September 30, 2015 Cash and cash equivalents $ 7.2 $ 7.2 $ 7.2 $ — $ — Short-term debt 31.0 31.0 — 31.0 — Long-term debt, including current portion 250.0 263.2 — 263.2 — As of September 30, 2014 Cash and cash equivalents $ 5.6 $ 5.6 $ 5.6 $ — $ — Short-term debt 16.0 16.0 — 16.0 — Long-term debt 249.8 266.4 — 266.4 —

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Sep. 30, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Measurements, Measured on Recurring Basis	The following tables for Laclede Group and Laclede Gas 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. Alagasco had no such assets or liabilities as of September 30, 2015 or 2014 . 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). Derivative instruments classified as 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. 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. There were no material Level 3 balances as of September 30, 2015 or 2014 . 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 the "Other investments" line of the 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 exist between the Company or Laclede Gas and the counterparty to the derivative contract. For additional information on derivative instruments, see Note 10 , Derivative Instruments and Hedging Activities. Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Effects of Netting and Cash Margin Receivables /Payables Total As of September 30, 2015 ASSETS Gas Utility U. S. Stock/Bond Mutual Funds $ 15.5 $ 4.0 $ — $ — $ 19.5 NYMEX/ICE natural gas contracts 1.3 — — (1.3 ) — Subtotal 16.8 4.0 — (1.3 ) 19.5 Gas Marketing NYMEX/ICE natural gas contracts 6.3 4.3 — (6.6 ) 4.0 Natural gas commodity contracts — 1.5 0.2 (0.5 ) 1.2 Total $ 23.1 $ 9.8 $ 0.2 $ (8.4 ) $ 24.7 LIABILITIES Gas Utility NYMEX/ICE natural gas contracts $ 16.4 $ — $ — $ (16.4 ) $ — OTCBB natural gas contracts — 5.9 — — 5.9 NYMEX gasoline and heating oil contracts 0.3 — — (0.3 ) — Subtotal 16.7 5.9 — (16.7 ) 5.9 Gas Marketing NYMEX/ICE natural gas contracts 1.2 3.9 — (5.1 ) — Natural gas commodity contracts — 2.2 — (0.5 ) 1.7 Total $ 17.9 $ 12.0 $ — $ (22.3 ) $ 7.6 As of September 30, 2014 ASSETS Gas Utility U. S. Stock/Bond Mutual Funds $ 15.7 $ 3.9 $ — $ — $ 19.6 NYMEX/ICE natural gas contracts 2.4 — — (2.4 ) — OTCBB natural gas contracts — 0.1 — (0.1 ) — Subtotal 18.1 4.0 — (2.5 ) 19.6 Gas Marketing NYMEX natural gas contracts 1.0 1.2 — (1.8 ) 0.4 Natural gas commodity contracts — 2.7 0.2 (0.2 ) 2.7 Total $ 19.1 $ 7.9 $ 0.2 $ (4.5 ) $ 22.7 LIABILITIES Gas Utility NYMEX/ICE natural gas contracts $ 5.2 $ — $ — $ (5.2 ) $ — OTCBB natural gas contracts — 4.1 — (0.1 ) 4.0 NYMEX gasoline and heating oil contracts 0.2 — — (0.2 ) — Subtotal 5.4 4.1 — (5.5 ) 4.0 Gas Marketing NYMEX/ICE natural gas contracts 1.1 0.7 — (1.8 ) — Natural gas commodity contracts — 0.7 — (0.2 ) 0.5 Total $ 6.5 $ 5.5 $ — $ (7.5 ) $ 4.5
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 September 30, 2015 ASSETS U. S. Stock/Bond Mutual Funds $ 15.5 $ 4.0 $ — $ — $ 19.5 NYMEX/ICE natural gas contracts 1.3 — — (1.3 ) — Total $ 16.8 $ 4.0 $ — $ (1.3 ) $ 19.5 LIABILITIES NYMEX/ICE natural gas contracts $ 16.4 $ — $ — $ (16.4 ) $ — OTCBB natural gas contracts — 5.9 — — 5.9 Gasoline and heating oil contracts 0.3 — — (0.3 ) — Total $ 16.7 $ 5.9 $ — $ (16.7 ) $ 5.9 As of September 30, 2014 ASSETS U. S. Stock/Bond Mutual Funds $ 15.7 $ 3.9 $ — $ — $ 19.6 NYMEX/ICE natural gas contracts 2.4 — — (2.4 ) — OTCBB natural gas contracts — 0.1 — (0.1 ) — Total $ 18.1 $ 4.0 $ — $ (2.5 ) $ 19.6 LIABILITIES NYMEX/ICE natural gas contracts $ 5.2 $ — $ — $ (5.2 ) $ — OTCBB natural gas contracts — 4.1 — (0.1 ) 4.0 NYMEX gasoline and heating oil contracts 0.2 — — (0.2 ) — Total $ 5.4 $ 4.1 $ — $ (5.5 ) $ 4.0

DERIVATIVE INSTRUMENTS AND HE39

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	12 Months Ended
	Sep. 30, 2015
Derivative [Line Items]
Derivative Instruments and Hedging Activities	Open NYMEX/ICE and OTCBB natural gas futures and swap positions at September 30, 2015 were as follows: Gas Utility Gas Marketing MMBtu (millions) Avg. Price Per MMBtu MMBtu (millions) Avg. Price Per MMBtu NYMEX/ICE Open short futures positions Fiscal 2016 — $ — 13.34 $ 3.26 Fiscal 2017 — — 2.13 3.42 NYMEX/ICE Open long futures/swap positions Fiscal 2016 29.02 3.19 7.06 3.17 Fiscal 2017 1.57 3.04 2.77 3.43 Fiscal 2018 — — 0.12 3.37 ICE Open long basis swap positions Fiscal 2016 — — 23.29 0.27 Fiscal 2017 — — 9.04 0.45 Fiscal 2018 — — 1.09 0.50 ICE Open short basis swap positions Fiscal 2016 — — 10.62 0.17 Fiscal 2017 — — 1.40 0.20 OTC Open long futures/swap positions Fiscal 2016 4.43 3.99 — — Fiscal 2017 0.32 3.64 — —
The Effect of Derivative Instruments on the Statements of Consolidated Income and Statements of Consolidated Comprehensive Income	Effect of Derivative Instruments on the Consolidated Statements of Income and Consolidated Statements of Comprehensive Income Location of Gain (Loss) Recorded in Income 2015 2014 2013 Derivatives in Cash Flow Hedging Relationships Effective portion of gain (loss) recognized in OCI on derivatives: Gas Marketing natural gas contracts $ (4.3 ) $ (4.6 ) $ 4.9 Gas Utility gasoline and heating oil contracts (1.2 ) 0.1 0.1 Total $ (5.5 ) $ (4.5 ) $ 5.0 Effective portion of gain (loss) reclassified from AOCI to income: Natural gas contracts Gas Marketing Operating Revenues $ 1.7 $ 4.2 $ — Gas Marketing Operating Expenses (5.2 ) (1.5 ) (0.5 ) Subtotal (3.5 ) 2.7 (0.5 ) Gasoline and heating oil contracts Gas Utility Other Operating Expenses (0.9 ) (0.2 ) 0.2 Total $ (4.4 ) $ 2.5 $ (0.3 ) Ineffective portion of gain (loss) on derivatives recognized in income: Natural gas contracts Gas Marketing Operating Revenues $ — $ (0.1 ) $ (0.4 ) Gas Marketing Operating Expenses (0.5 ) 0.1 (0.3 ) Subtotal (0.5 ) — (0.7 ) Gasoline and heating oil contracts Gas Utility Other Operating Expenses 0.1 (0.2 ) (0.1 ) Total $ (0.4 ) $ (0.2 ) $ (0.8 ) Derivatives Not Designated as Hedging Instruments* Gain (loss) recognized in income on derivatives: Natural gas commodity contracts Gas Marketing Operating Revenues $ (1.3 ) $ (8.7 ) $ (0.9 ) NYMEX / ICE natural gas contracts Gas Marketing Operating Revenues (9.6 ) 3.0 — Gasoline and heating oil contracts Other Income and (Income Deductions) - Net (0.2 ) — 0.1 Total $ (11.1 ) $ (5.7 ) $ (0.8 ) * Gains and losses on Laclede Gas’ natural gas derivative instruments, which are not designated as hedging instruments for financial reporting purposes, are deferred pursuant to the Missouri Utilities' PGA clauses and initially recorded as regulatory assets or regulatory liabilities. These gains and losses are excluded from the table above because they have no direct impact on the statements of income. Such amounts are recognized in the statements of income as a component of Regulated Gas Distribution Natural and Propane Gas operating expenses when they are recovered through the PGA clause and reflected in customer billings.
Fair Value of Derivative Instruments in the Consolidated Balance Sheet	Fair Value of Derivative Instruments in the Consolidated Balance Sheet at September 30, 2015 Asset Derivatives* Liability Derivatives* Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Gas Utility: Gasoline and heating oil contracts Accounts Receivable – Other $ — Accounts Receivable – Other $ 0.3 Gas Marketing: Natural gas contracts Derivative Instrument Assets 4.1 Derivative Instrument Assets 3.2 Deferred Charges – Other 1.1 Deferred Charges – Other 0.5 Subtotal 5.2 4.0 Derivatives not designated as hedging instruments Gas Utility: Natural gas contracts Accounts Receivable – Other 1.2 Accounts Receivable – Other 16.4 Derivative Instrument Assets — Derivative Instrument Assets 5.7 Deferred Charges – Other — Deferred Charges – Other 0.2 Subtotal 1.2 22.3 Gas Marketing: NYMEX / ICE natural gas contracts Derivative Instrument Assets 4.7 Derivative Instrument Assets 0.6 Deferred Charges – Other 0.7 Deferred Charges – Other 0.7 Natural gas commodity Derivative Instrument Assets 1.4 Derivative Instrument Assets 0.1 Current Liabilities – Other 0.2 Current Liabilities – Other 1.4 Deferred Credits – Other 0.1 Deferred Credits – Other 0.7 Subtotal 7.1 3.5 Total derivatives $ 13.5 $ 29.8 Fair Value of Derivative Instruments in the Consolidated Balance Sheet at September 30, 2014 Asset Derivatives* Liability Derivatives* Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Gas Utility: Gasoline and heating oil contracts Accounts Receivable – Other $ — Accounts Receivable – Other $ 0.2 Gas Marketing: Natural gas contracts Derivative Instrument Assets 0.7 Derivative Instrument Assets 0.4 Deferred Charges – Other 0.7 Deferred Charges – Other 0.2 Subtotal 1.4 0.8 Derivatives not designated as hedging instruments Gas Utility: Natural gas contacts Accounts Receivable – Other 2.4 Accounts Receivable – Other 5.2 Derivative Instrument Assets 0.1 Derivative Instrument Assets 3.7 Deferred Charges – Other — Deferred Charges – Other 0.4 Subtotal 2.5 9.3 Gas Marketing: Natural gas contacts Derivative Instrument Assets 3.5 Derivative Instrument Assets 1.4 Deferred Charges – Other 0.3 Deferred Charges – Other — Current Liabilities – Other — Current Liabilities – Other 0.5 Subtotal 3.8 1.9 Total derivatives $ 7.7 $ 12.0 * The fair values of Asset Derivatives and Liability Derivatives exclude the fair value of cash margin receivables or payables with counterparties subject to netting arrangements. Fair value amounts of derivative contracts (including the fair value amounts of cash margin receivables and payables) for which there is a legal right to set off are presented net on the balance sheets. As such, the gross balances presented in the table above are not indicative of the Company’s net economic exposure. Refer to Note 9 , Fair Value Measurements, for information on the valuation of derivative instruments.
Derivative instrument Reconciliation	Following is a reconciliation of the amounts in the tables above to the amounts presented in the Consolidated Balance Sheets: 2015 2014 Fair value of asset derivatives presented above $ 13.5 $ 7.7 Fair value of cash margin receivables offset with derivatives 13.9 3.0 Netting of assets and liabilities with the same counterparty (22.2 ) (7.9 ) Total $ 5.2 $ 2.8 Derivative Instrument Assets, per Consolidated Balance Sheets: Derivative instrument assets $ 4.6 $ 3.2 Deferred Charges – Other 0.6 (0.4 ) Total $ 5.2 $ 2.8 Fair value of liability derivatives presented above $ 29.8 $ 12.0 Netting of assets and liabilities with the same counterparty (22.2 ) (7.9 ) Total $ 7.6 $ 4.1 Derivative Instrument Liabilities, per Consolidated Balance Sheets: Current Liabilities – Other $ 6.8 $ — Deferred Credits – Other 0.8 4.1 Total $ 7.6 $ 4.1
Laclede Gas
Derivative [Line Items]
Derivative Instruments and Hedging Activities	Laclede Gas’ derivative instruments consist primarily of NYMEX and OTCBB positions. The NYMEX is the primary national commodities exchange on which natural gas derivatives are traded. Open NYMEX and OTCBB natural gas futures positions at September 30, 2015 were as follows: MMBtu (millions) Avg. Price Per MMBtu NYMEX/ICE Open long futures/swap positions Fiscal 2016 29.02 $ 3.19 Fiscal 2017 1.57 3.04 OTC Open long futures/swap positions Fiscal 2016 4.43 $ 3.99 Fiscal 2017 0.32 3.64
The Effect of Derivative Instruments on the Statements of Consolidated Income and Statements of Consolidated Comprehensive Income	Effect of Derivative Instruments on the Statements of Income and Statements of Comprehensive Income Location of Gain (Loss) Recorded in Income 2015 2014 2013 Derivatives in Cash Flow Hedging Relationships Effective portion of gain (loss) recognized in OCI on derivatives: Gasoline and heating oil contracts $ (1.2 ) $ 0.1 $ 0.1 Effective portion of gain (loss) reclassified from AOCI to income: Gasoline and heating oil contracts Gas Utility Other Operating Expenses $ (0.9 ) $ (0.2 ) $ 0.2 Ineffective portion of gain (loss) on derivatives recognized in income: Gasoline and heating oil contracts Gas Utility Other Operating Expenses $ 0.1 $ (0.2 ) $ (0.1 ) Derivatives Not Designated as Hedging Instruments* Gain (loss) recognized in income on derivatives: Gasoline and heating oil contracts Other Income and (Income Deductions) - Net $ (0.2 ) $ — $ 0.1 * Gains and losses on Laclede Gas’ natural gas derivative instruments, which are not designated as hedging instruments for financial reporting purposes, are deferred pursuant to the Laclede Gas’ PGA clauses and initially recorded as regulatory assets or regulatory liabilities. These gains and losses are excluded from the table above because they have no direct impact on the Statements of Income. Such amounts are recognized in the Statements of Income as a component of Regulated Gas Distribution Natural and Propane Gas operating expenses when they are recovered through the PGA clause and reflected in customer billings.
Fair Value of Derivative Instruments in the Consolidated Balance Sheet	Fair Value of Derivative Instruments in the Balance Sheet at September 30, 2015 Asset Derivatives* Liability Derivatives* Balance Sheet Location Fair Value Balance Sheet Location Fair Value Derivatives designated as hedging instruments Gasoline and heating oil contracts Accounts Receivable – Other $ — Accounts Receivable – Other $ 0.3 Subtotal — 0.3 Derivatives not designated as hedging instruments Natural gas contracts Accounts Receivable – Other 1.2 Accounts Receivable – Other 16.4 OTCBB natural gas contracts Derivative Instrument Assets — Derivative Instrument Assets 5.7 Deferred Charges – Other — Deferred Charges – Other 0.2 Subtotal 1.2 22.3 Total derivatives $ 1.2 $ 22.6 Fair Value of Derivative Instruments in the Balance Sheet at September 30, 2014 Asset Derivatives Liability Derivatives* Balance Sheet Location Fair Value * Balance Sheet Location Fair Value Derivatives designated as hedging instruments Gasoline and heating oil contracts Accounts Receivable – Other $ — Accounts Receivable – Other $ 0.2 Subtotal — 0.2 Derivatives not designated as hedging instruments Natural gas contacts Accounts Receivable – Other 2.4 Accounts Receivable – Other 5.2 Derivative Instrument Assets 0.1 Derivative Instrument Assets 3.7 Gasoline and heating oil contracts Accounts Receivable – Other — Accounts Receivable – Other 0.4 Subtotal 2.5 9.3 Total derivatives $ 2.5 $ 9.5 * The fair values of Asset Derivatives and Liability Derivatives exclude the fair value of cash margin receivables or payables with counterparties subject to netting arrangements. Fair value amounts of derivative contracts (including the fair value amounts of cash margin receivables and payables) for which there is a legal right to set off are presented net on the Balance Sheets. As such, the gross balances presented in the table above are not indicative of Laclede Gas' net economic exposure. Refer to Note 9 , Fair Value Measurements, for information on the valuation of derivative instruments.
Derivative instrument Reconciliation	Following is a reconciliation of the amounts in the tables above to the amounts presented in Laclede Gas' Balance Sheets: 2015 2014 Fair value of asset derivatives presented above $ 1.2 $ 2.5 Fair value of cash margin receivables offset with derivatives 15.5 3.0 Netting of assets and liabilities with the same counterparty (16.7 ) (5.9 ) Total $ — $ (0.4 ) Derivative Instrument Assets, per Balance Sheets: Derivative instrument assets $ — $ (0.4 ) Total $ — $ (0.4 ) Fair value of liability derivatives presented above $ 22.6 $ 9.5 Netting of assets and liabilities with the same counterparty (16.7 ) (5.9 ) Total $ 5.9 $ 3.6 Derivative Instrument Liabilities, per Balance Sheets: Current Liabilities – Other $ 5.7 $ — Deferred Credits – Other 0.2 3.6 Total $ 5.9 $ 3.6

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2015
Income Tax Contingency [Line Items]
Net Provision For Income Tax	The Company's provision for income taxes charged during the fiscal years ended September 30, 2015 , 2014 , and 2013 are as follows: 2015 2014 2013 Federal Current $ (3.3 ) $ 0.3 $ (4.2 ) Deferred 58.8 30.6 19.9 Investment tax credits (0.2 ) (0.2 ) (0.2 ) State and local Current — 0.6 (0.3 ) Deferred 6.9 1.0 2.4 Total income tax expense $ 62.2 $ 32.3 $ 17.6
Effective income tax rate variation from stated tax rate	The Company's effective income tax rate varied from the federal statutory income tax rate for each year due to the following: 2015 2014 2013 Federal income tax statutory rate 35.0 % 35.0 % 35.0 % State and local income taxes, net of federal income tax benefits 3.0 1.8 3.5 Certain expenses capitalized on books and deducted on tax return (3.7 ) (4.9 ) (9.7 ) Taxes related to prior years (0.6 ) (0.7 ) (1.6 ) Other items – net * (2.5 ) (3.6 ) (2.2 ) Effective income tax rate 31.2 % 27.6 % 25.0 % * Other consists primarily of property adjustments.
Significant Items in Net Deferred Tax Liability	The Company's significant items comprising the net deferred tax liability recorded in the Consolidated Balance Sheets as of September 30 are as follows: 2015 2014 Deferred tax assets: Reserves not currently deductible $ 14.8 $ 16.0 Pension and other postretirement benefits 62.5 67.3 Operating losses 47.3 8.0 Unamortized investment tax credits 1.5 1.6 Other — 28.9 Total deferred tax assets $ 126.1 $ 121.8 Deferred tax liabilities: Relating to property 472.1 366.9 Regulatory pension and other postretirement benefits 110.6 108.5 Deferred gas costs 8.1 20.4 Other 11.6 19.7 Total deferred tax liabilities $ 602.4 $ 515.5 Net deferred tax liability 476.3 393.7 Net deferred tax asset (liability) – current 5.8 (9.9 ) Net deferred tax liability – noncurrent $ 482.1 $ 383.8
Unrecognized Tax Benefit Reconciliation	The following table presents a reconciliation of the beginning and ending balances of the Company's unrecognized tax benefits: 2015 2014 2013 Unrecognized tax benefits, beginning of year $ 4.6 $ 2.4 $ 5.8 Increases related to prior year tax positions — — 0.1 Increases related to tax positions taken in current year 2.9 2.6 1.5 Reductions due to lapse of applicable statute of limitations (0.4 ) (0.4 ) (5.0 ) Unrecognized tax benefits, end of year $ 7.1 $ 4.6 $ 2.4
Laclede Gas
Income Tax Contingency [Line Items]
Net Provision For Income Tax	Laclede Gas' provision for income taxes charged during the fiscal years ended September 30, 2015 , 2014 , and 2013 are as follows: 2015 2014 2013 Federal Current $ (2.1 ) $ (0.1 ) $ (6.6 ) Deferred 40.9 34.3 20.1 Investment tax credits (0.2 ) (0.2 ) (0.2 ) State and local Current (0.1 ) — (1.0 ) Deferred 4.7 1.5 2.3 Total income tax expense $ 43.2 $ 35.5 $ 14.6
Effective income tax rate variation from stated tax rate	Laclede Gas' effective income tax rate varied from the federal statutory income tax rate for each year due to the following: 2015 2014 2013 Federal income tax statutory rate 35.0 % 35.0 % 35.0 % State and local income taxes, net of federal income tax benefits 2.8 1.8 3.3 Certain expenses capitalized on books and deducted on tax return (4.9 ) (4.5 ) (10.8 ) Taxes related to prior years (0.8 ) (0.7 ) (1.6 ) Other items – net * (3.0 ) (3.3 ) (2.8 ) Effective income tax rate 29.1 % 28.3 % 23.1 % * Other consists primarily of property adjustments.
Significant Items in Net Deferred Tax Liability	Laclede Gas' significant items comprising the net deferred tax liability reported in the Balance Sheets as of September 30 are as follows: 2015 2014 Deferred tax assets: Reserves not currently deductible $ 15.4 $ 16.0 Pension and other postretirement benefits 62.5 67.3 Operating losses 3.7 2.9 Unamortized investment tax credits 1.5 1.6 Other — 17.8 Total deferred tax assets $ 83.1 $ 105.6 Deferred tax liabilities: Relating to utility property 425.0 361.2 Regulatory pension and other postretirement benefits 120.2 119.2 Deferred gas costs 8.2 20.4 Other 14.5 15.9 Total deferred tax liabilities $ 567.9 $ 516.7 Net deferred tax liability 484.8 411.1 Net deferred tax asset (liability) – current 0.4 (11.3 ) Net deferred tax liability – noncurrent $ 485.2 $ 399.8
Unrecognized Tax Benefit Reconciliation	The following table presents a reconciliation of the beginning and ending balances of Laclede Gas unrecognized tax benefits: 2015 2014 2013 Unrecognized tax benefits, beginning of year $ 4.2 $ 2.0 $ 5.6 Increases related to tax positions taken in current year 2.9 2.5 1.4 Reductions due to lapse of applicable statute of limitations (0.2 ) (0.3 ) (5.0 ) Unrecognized tax benefits, end of year $ 6.9 $ 4.2 $ 2.0
Alagasco
Income Tax Contingency [Line Items]
Net Provision For Income Tax	Alagasco's provision for income taxes charged during the fiscal year ended September 30, 2015 , the nine months ended September 30, 2014 , and the year ended December 31, 2013 are as follows: Year Ended September 30, Nine Months Ended September 30, Year Ended December 31, 2015 2014 2013 Federal Current $ — $ 14.1 $ 17.5 Deferred 25.9 3.5 13.3 State and local Current 0.1 1.8 2.2 Deferred 3.3 0.5 1.7 Total income tax expense $ 29.3 $ 19.9 $ 34.7
Effective income tax rate variation from stated tax rate	Alagasco's effective income tax rate varied from the federal statutory income tax rate for each year due to the following: Year Ended September 30, Nine Months Ended September 30, Year Ended December 31, 2015 2014 2013 Federal income tax statutory rate 35.0 % 35.0 % 35.0 % State and local income taxes, net of federal income tax benefits 2.8 2.8 2.8 Other items – net 0.1 (0.2 ) (0.1 ) Effective income tax rate 37.9 % 37.6 % 37.7 %
Significant Items in Net Deferred Tax Liability	Alagasco's significant items comprising the net deferred tax asset reported in the Balance Sheets as of September 30 are as follows: 2015 2014 Deferred tax assets: Reserves not currently deductible $ 7.0 $ 2.5 Pension and other postretirement benefits 9.6 10.6 Goodwill 251.5 266.1 Operating losses 32.4 5.1 Other 1.4 0.2 Total deferred tax assets $ 301.9 $ 284.5 Deferred tax liabilities: Relating to utility property 45.1 4.0 Other 2.2 0.4 Total deferred tax liabilities $ 47.3 $ 4.4 Net deferred tax asset 254.6 280.1 Net deferred tax asset – current 6.2 2.3 Net deferred tax asset – noncurrent $ 248.4 $ 277.8
Unrecognized Tax Benefit Reconciliation	The following table presents a reconciliation of the beginning and ending balances of Alagasco's unrecognized tax benefits: Year Ended September 30, Nine Months Ended September 30, Year Ended December 31, 2015 2014 2013 Unrecognized tax benefits, beginning of period $ — $ 0.3 $ 0.3 Reduction for transfer of balance to Energen — (0.3 ) — Unrecognized tax benefits, end of period $ — $ — $ 0.3

PENSION PLANS AND OTHER POSTR41

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS (Tables)	12 Months Ended
	Sep. 30, 2015
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	The table below categorizes the fair value measurements of the Laclede Group's pension plan assets: Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total As of September 30, 2015 Cash and cash equivalents $ 43.4 $ 0.2 $ — $ 43.6 Stock/bond mutual fund 46.4 74.6 9.6 130.6 Debt Securities US bond mutual funds — 9.3 — 9.3 US government 58.7 — — 58.7 US corporate 123.7 42.9 — 166.6 US municipal — 5.9 — 5.9 International — 31.3 — 31.3 Derivative instruments (a) — 2.9 — 2.9 Total $ 272.2 $ 167.1 $ 9.6 $ 448.9 As of September 30, 2014 Cash and cash equivalents $ 8.6 $ 1.6 $ — $ 10.2 Stock/bond mutual fund 54.2 74.7 9.3 138.2 Debt Securities US bond mutual funds 73.6 — — 73.6 US government — 64.5 — 64.5 US corporate — 164.0 — 164.0 US municipal — 8.2 — 8.2 International — 35.5 — 35.5 Derivative instruments (b) — (1.0 ) — (1.0 ) Other — 13.4 — 13.4 Total $ 136.4 $ 360.9 $ 9.3 $ 506.6 (a) Cash collateral of $8.3 net of derivative liabilities of $5.4 . (b) Derivative assets of $2.9 net of cash margin payable of $3.9 . The table below categorizes the fair value measurements of Laclede Group's postretirement plan assets: Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total As of September 30, 2015 Cash and cash equivalents $ 1.6 $ — $ — $ 1.6 US stock/bond mutual fund 115.5 92.8 — 208.3 International fund — 13.4 — 13.4 Total $ 117.1 $ 106.2 $ — $ 223.3 As of September 30, 2014 Cash and cash equivalents $ 2.3 $ — $ — $ 2.3 US stock/bond mutual fund 213.0 — — 213.0 International fund 7.2 — — 7.2 Total $ 222.5 $ — $ — $ 222.5
Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net Periodic Cost	The net periodic pension costs include the following components: 2015 2014* 2013 Laclede Group Service cost – benefits earned during the period $ 17.3 $ 10.2 $ 9.2 Interest cost on projected benefit obligation 29.5 24.5 17.0 Expected return on plan assets (37.4 ) (27.2 ) (19.4 ) Amortization of prior other comprehensive income — 0.4 — Amortization of prior service cost 0.5 0.5 0.5 Amortization of actuarial loss 7.5 7.1 10.7 Loss on lump-sum settlements 19.6 1.5 27.0 Subtotal 37.0 17.0 45.0 Regulatory adjustment (2.1 ) 10.4 (27.5 ) Net pension cost $ 34.9 $ 27.4 $ 17.5 * Includes Alagasco. 2015 2014 2013 Laclede Gas Service cost – benefits earned during the period $ 11.5 $ 9.7 $ 9.2 Interest cost on projected benefit obligation 23.3 24.0 17.0 Expected return on plan assets (29.2 ) (26.5 ) (19.4 ) Amortization of prior service cost 0.5 0.5 0.5 Amortization of actuarial loss 7.5 7.1 10.7 Loss on lump-sum settlements 18.0 1.5 27.0 Subtotal 31.6 16.3 45.0 Regulatory adjustment (5.2 ) 10.4 (27.5 ) Net pension cost $ 26.4 $ 26.7 $ 17.5 2015 2014* 2013** Alagasco Service cost – benefits earned during the period $ 5.8 $ 5.1 $ 14.2 Interest cost on projected benefit obligation 6.2 4.1 11.2 Expected return on plan assets (8.2 ) (5.2 ) (14.7 ) Amortization of prior service cost — 0.1 0.5 Amortization of actuarial loss — 2.2 14.0 Loss on lump-sum settlements 1.6 10.1 1.4 Subtotal 5.4 16.4 26.6 Regulatory adjustment 3.1 0.4 — Net pension cost $ 8.5 $ 16.8 $ 26.6 * Nine months ended September 30, ** Year ended December 31, 2013
Other changes in plan assets and benefit obligations recognized in other comprehensive income	Other changes in plan assets and pension benefit obligations recognized in other comprehensive income include the following: 2015 2014 2013 Laclede Group Current year actuarial loss $ 48.3 $ 15.7 $ 17.0 Amortization of actuarial loss (7.5 ) (7.1 ) (10.7 ) Acceleration of loss recognized due to settlement (19.6 ) (1.5 ) (27.0 ) Amortization of prior service cost (0.5 ) (0.5 ) (0.5 ) Subtotal 20.7 6.6 (21.2 ) Regulatory adjustment (21.2 ) (6.1 ) 21.1 Total recognized in other comprehensive income $ (0.5 ) $ 0.5 $ (0.1 ) * Includes Alagasco. Laclede Gas 2015 2014 2013 Current year actuarial loss $ 26.0 $ 14.2 $ 17.0 Amortization of actuarial loss (7.5 ) (7.1 ) (10.7 ) Acceleration of loss recognized due to settlement (18.0 ) (1.5 ) (27.0 ) Amortization of prior service cost (0.5 ) (0.5 ) (0.5 ) Subtotal — 5.1 (21.2 ) Regulatory adjustment (0.5 ) (4.7 ) 21.1 Total recognized in other comprehensive income $ (0.5 ) $ 0.4 $ (0.1 ) Alagasco 2015 2014* 2013** Current year actuarial loss $ 22.3 $ 1.5 $ (14.1 ) Amortization of actuarial loss — — (8.9 ) Acceleration of loss recognized due to settlement (1.6 ) — — Amortization of prior service cost — — (0.3 ) Subtotal 20.7 1.5 (23.3 ) Regulatory adjustment (20.7 ) (1.5 ) — Total recognized in other comprehensive income $ — $ — $ (23.3 ) * Nine months ended September 30 ** Year ended December 31
Reconciliation of the beginning and ending balances of benefit obligation	The following table shows the reconciliation of the beginning and ending balances of the pension benefit obligation at September 30: Laclede Group Laclede Gas Alagasco 2015 2014** 2015 2014 2015 2014*** Benefit obligation, beginning of year $ 692.4 $ 503.8 $ 543.6 $ 503.8 $ 148.8 $ 293.4 Service cost 17.3 10.2 11.5 9.7 5.8 5.1 Interest cost 29.5 24.5 23.3 24.0 6.2 4.1 Actuarial (gain) loss (12.8 ) 39.4 (20.7 ) 41.5 7.9 7.8 Energen divestiture — — — — — (127.8 ) Alagasco acquisition — 150.2 — — — — Settlement loss 16.5 1.2 14.5 1.2 2.0 — Gross benefits paid * (90.6 ) (36.9 ) (74.6 ) (36.6 ) (16.0 ) (33.8 ) Benefit obligation, end of year $ 652.3 $ 692.4 $ 497.6 $ 543.6 $ 154.7 $ 148.8 Accumulated benefit obligation, end of year 591.4 $ 613.7 456.9 $ 484.1 134.5 $ 129.6 * Includes $71.1 ( $58.2 attributable to Laclede Gas and $12.9 to Alagasco) and $22.1 lump-sum payments recognized as settlements in fiscal years 2015 and 2014 , respectively. ** Includes Alagasco. *** Nine-month transition period ended September 30.
Fair value of plan assets	The following table sets forth the reconciliation of the beginning and ending balances of the fair value of plan assets at September 30: Laclede Group Laclede Gas Alagasco 2015 2014* 2015 2014 2015 2014** Fair value of plan assets, beginning of year $ 506.6 $ 345.4 $ 387.4 $ 345.4 $ 119.2 $ 219.5 Actual return on plan assets (7.2 ) 52.1 (3.0 ) 55.0 (4.2 ) 7.8 Employer contributions 40.1 23.6 30.1 23.6 10.0 1.6 Settlements (71.1 ) — (58.2 ) — (12.9 ) — Energen divestiture — — — — — (75.9 ) Alagasco acquisition — 122.4 — — — — Gross benefits paid (19.5 ) (36.9 ) (16.4 ) (36.6 ) (3.1 ) (33.8 ) Fair value of plan assets, end of year $ 448.9 $ 506.6 $ 339.9 $ 387.4 $ 109.0 $ 119.2 Funded status of plans, end of year $ (203.4 ) $ (185.8 ) $ (157.7 ) $ (156.2 ) $ (45.7 ) $ (29.6 ) * Includes Alagasco. ** Nine-month transition period ended September 30.
Amounts recognized in consolidated balance sheets	The following table sets forth the amounts recognized in the balance sheets at September 30: Laclede Group Laclede Gas Alagasco 2015 2014* 2015 2014 2015 2014** Current liabilities $ (0.5 ) $ (0.5 ) $ (0.5 ) $ (0.5 ) $ — $ — Noncurrent liabilities (202.9 ) (185.4 ) (157.2 ) (155.7 ) (45.7 ) (29.6 ) Total $ (203.4 ) $ (185.9 ) $ (157.7 ) $ (156.2 ) $ (45.7 ) $ (29.6 ) * Includes Alagasco. ** Nine-month transition period ended September 30.
Pre-tax amounts amortized from accumulated other comprehensive income into net periodic cost	At September 30, 2015 , the following pre-tax amounts are expected to be amortized from accumulated other comprehensive income into net periodic pension cost during fiscal year 2016 : Laclede Group Laclede Gas Alagasco Amortization of net actuarial loss $ 7.8 $ 7.8 $ — Amortization of prior service cost 0.4 0.4 — Subtotal 8.2 8.2 — Regulatory adjustment (7.9 ) (7.9 ) — Total $ 0.3 $ 0.3 $ —
Assumptions used to calculate net periodic cost and benefit obligations.	The assumptions used to calculate the benefit obligations are as follows: 2015 2014 Weighted average discount rate - Laclede Gas 4.40% 4.30% Weighted average discount rate - MGE 4.50% 4.45% Weighted average discount rate - Alagasco 4.25%/4.30% 4.15% / 4.25% Weighted average rate of future compensation increase (Laclede Gas and MGE) 3.00% 3.00% Weighted average rate of future compensation increase (Alagasco) 3.00% 2.92% The assumptions used to calculate net periodic pension costs for Laclede Gas are as follows: 2015 2014 2013 Weighted average discount rate - Laclede Gas plans 4.30% 4.70% 3.95% Weighted average discount rate - MGE plans 4.45% 5.00% 5.05% Weighted average rate of future compensation increase * 3.00% 3.00% 3.00% Expected long-term rate of return on plan assets * 7.75% 7.75% 7.75% * Assumptions for weighted average rate of future compensation increase and expected long-term rate of return on plan assets are the same for both Laclede Gas and MGE plans. The assumptions used to calculate net periodic pension costs for Alagasco are as follows: 2015 2014 * 2013 ** Weighted average discount rate 4.15% /4.25% 4.00% / 4.05% 3.63% Weighted average rate of future compensation increase 2.92% 2.92% 3.71% Expected long-term rate of return on plan assets 7.00% / 7.25% 7.00% / 7.25% 7.00% * Nine-month transition period ended September 30. ** Year Ended December 31.
Projected benefit obligation, accumulated benefit obligation, and fair value of plan assets for plans that have projected benefit obligation and accumulated benefit obligation in excess of plan assets	Following are the projected benefit obligation, accumulated benefit obligation, and fair value of plan assets for plans that have a projected benefit obligation and an accumulated benefit obligation in excess of plan assets: Laclede Group Laclede Gas Alagasco 2015 2014 2015 2014 2015 2014 Projected benefit obligation $ 652.3 $ 692.4 $ 497.6 $ 543.6 $ 154.7 $ 148.8 Accumulated benefit obligation 591.4 613.7 456.9 484.1 134.5 129.6 Fair value of plan assets 448.9 506.6 339.9 387.4 109.0 119.2
Targeted and actual plan assets by category	Following are the targeted and actual plan assets by category as of September 30 of each year for Alagasco: 2015 Target 2015 Actual 2014 Target 2014 Actual Equity markets 60.0 % 52.9 % 46.0 % 46.0 % Debt securities 29.0 % 27.9 % 33.0 % 29.0 % Other* 11.0 % 19.2 % 21.0 % 25.0 % Total 100.0 % 100.0 % 100.0 % 100.0 % * Other investments in 2015 and 2014 include cash and cash equivalents, hedge funds, real estate, and all asset funds, which can invest in equities or fixed income. Following are the targeted and actual plan assets by category as of September 30 of each year for Laclede Gas: 2015 Target 2015 Actual 2014 Target 2014 Actual Growth Strategy Equity markets 52.0 % 48.4 % 50.0 % 51.2 % Debt securities 48.0 % 50.1 % 50.0 % 48.7 % Other* — % 1.5 % — % 0.1 % Total 100.0 % 100.0 % 100.0 % 100.0 % * Other investments in 2015 and 2014 consist of cash equivalents.
Expected benefit payments for the succeeding five fiscal years	Following are expected pension benefit payments for the succeeding five fiscal years, and in aggregate for the five years thereafter for Laclede Group, Laclede Gas, and Alagasco: Laclede Group Laclede Gas Alagasco Pensions from Qualified Trust Pensions from Company Funds Pensions from Qualified Trust Pensions from Laclede Gas Funds Pensions from Qualified Trust 2016 $ 45.9 $ 0.5 $ 36.4 $ 0.5 $ 9.5 2017 45.7 0.6 35.7 0.6 10.0 2018 43.5 0.5 33.9 0.5 9.6 2019 44.9 0.4 35.0 0.4 9.9 2020 46.4 0.5 35.4 0.5 11.0 2021 – 2025 235.0 2.1 177.3 2.1 57.7
Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Net Periodic Cost	Net periodic postretirement benefit costs consist of the following components: Laclede Group 2015 2014* 2013 Service cost – benefits earned during the period $ 12.8 $ 11.3 $ 10.2 Interest cost on accumulated postretirement benefit obligation 11.2 8.9 5.2 Expected return on plan assets (13.2 ) (7.3 ) (4.5 ) Amortization of prior other comprehensive loss — (0.2 ) — Amortization of transition obligation — — 0.1 Amortization of prior service credit 0.8 — — Amortization of actuarial loss 5.1 6.0 5.3 Subtotal 16.7 18.7 16.3 Regulatory adjustment (11.0 ) (9.6 ) (6.8 ) Net postretirement benefit cost $ 5.7 $ 9.1 $ 9.5 * Includes Alagasco. Laclede Gas 2015 2014 2013 Service cost – benefits earned during the period $ 12.3 $ 11.2 $ 10.2 Interest cost on accumulated postretirement benefit obligation 8.6 8.7 5.2 Expected return on plan assets (8.1 ) (6.8 ) (4.5 ) Amortization of transition obligation — — 0.1 Amortization of prior service credit 0.8 — — Amortization of actuarial loss 5.1 6.0 5.3 Subtotal 18.7 19.1 16.3 Regulatory adjustment (9.2 ) (9.6 ) (6.8 ) Net postretirement benefit cost $ 9.5 $ 9.5 $ 9.5 Alagasco 2015 2014 * 2013 ** Service cost – benefits earned during the period $ 0.5 $ 0.4 $ 1.7 Interest cost on accumulated postretirement benefit obligation 2.6 1.9 3.5 Expected return on plan assets (5.1 ) (3.6 ) (5.0 ) Amortization of transition obligation — — 1.3 Amortization of actuarial loss — (1.0 ) (0.1 ) Curtailment gain — — (1.2 ) Subtotal (2.0 ) (2.3 ) 0.2 Regulatory adjustment (1.8 ) (0.2 ) — Net postretirement benefit cost $ (3.8 ) $ (2.5 ) $ 0.2 * Nine months ended September 30 ** Year ended December 31
Other changes in plan assets and benefit obligations recognized in other comprehensive income	Other changes in plan assets and postretirement benefit obligations recognized in other comprehensive income include the following: Laclede Group 2015 2014* 2013 Current year actuarial (gain) loss $ (8.5 ) $ (3.1 ) $ 16.3 Amortization of actuarial loss (5.1 ) (6.0 ) (5.3 ) Amortization of prior service credit (0.8 ) 2.5 — Current year prior service credit (4.9 ) — — Amortization of transition obligation — — (0.1 ) Subtotal (19.3 ) (6.6 ) 10.9 Regulatory adjustment 19.3 6.6 (10.9 ) Total recognized in other comprehensive income $ — $ — $ — *Includes Alagasco. Laclede Gas 2015 2014 2013 Current year actuarial (gain) loss $ (2.4 ) $ (4.2 ) $ 16.3 Amortization of actuarial loss (5.1 ) (6.0 ) (5.3 ) Amortization of prior service credit (0.8 ) 2.5 — Current year prior service credit (4.9 ) — — Amortization of transition obligation — — (0.1 ) Subtotal (13.2 ) (7.7 ) 10.9 Regulatory adjustment 13.2 7.7 (10.9 ) Total recognized in other comprehensive income $ — $ — $ — Alagasco 2015 2014 2013 Current year actuarial (gain) loss $ (6.1 ) $ 1.1 $ (8.1 ) Amortization of actuarial loss — — 0.6 Amortization of transition obligation — — (0.3 ) Subtotal (6.1 ) 1.1 (7.8 ) Regulatory adjustment 6.1 (1.1 ) — Total recognized in other comprehensive income $ — $ — $ (7.8 )
Reconciliation of the beginning and ending balances of benefit obligation	The following table sets forth the reconciliation of the beginning and ending balances of the postretirement benefit obligation at September 30: Laclede Group Laclede Gas Alagasco ($ Millions) 2015 2014* 2015 2014 2015 2014 ** Benefit obligation, beginning of year $ 258.5 $ 180.1 $ 197.9 $ 180.1 $ 60.6 $ 63.3 Service cost 12.8 11.3 12.3 11.2 0.5 0.4 Interest cost 11.2 8.9 8.6 8.7 2.6 1.9 Actuarial loss (gain) (23.7 ) 1.2 (10.9 ) 2.2 (12.8 ) 4.3 Plan amendments (4.9 ) 2.5 (4.9 ) 2.5 — — Energen divestiture — — — — — (5.6 ) Alagasco acquisition — 61.8 — — — — Retiree drug subsidy program 0.4 — — — 0.4 0.3 Gross benefits paid (15.1 ) (7.3 ) (11.1 ) (6.8 ) (4.0 ) (4.0 ) Benefit obligation, end of year $ 239.2 $ 258.5 $ 191.9 $ 197.9 $ 47.3 $ 60.6 * Includes Alagasco. ** Nine-month transition period ended September 30.
Fair value of plan assets	The following table sets forth the reconciliation of the beginning and ending balances of the fair value of plan assets at September 30: Laclede Group Laclede Gas Alagasco 2015 2014* 2015 2014 2015 2014 Fair value of plan assets at beginning of year $ 222.5 $ 111.6 $ 137.2 $ 111.6 $ 85.3 $ 98.6 Actual return on plan assets (2.0 ) 11.6 (0.4 ) 13.3 (1.6 ) 1.4 Employer contributions 17.9 19.1 17.9 19.1 — 0.3 Energen divestiture — — — — — (11.0 ) Alagasco acquisition — 87.5 — — — — Gross benefits paid (15.1 ) (7.3 ) (11.1 ) (6.8 ) (4.0 ) (4.0 ) Fair value of plan assets, end of year $ 223.3 $ 222.5 $ 143.6 $ 137.2 $ 79.7 $ 85.3 Funded status of plans, end of year $ (15.9 ) $ (36.0 ) $ (48.3 ) $ (60.7 ) $ 32.4 $ 24.7 * Includes Alagasco. ** Nine-month transition period ended September 30.
Amounts recognized in consolidated balance sheets	The following table sets forth the amounts recognized in the balance sheets at September 30: Laclede Group Laclede Gas Alagasco 2015 2014* 2015 2014 2015 2014 Noncurrent assets $ 35.5 $ 25.0 $ 3.1 $ 0.3 $ 32.4 $ 24.7 Current liabilities (0.3 ) (0.3 ) (0.3 ) (0.3 ) — — Noncurrent liabilities (51.1 ) (60.7 ) (51.1 ) (60.7 ) — — Total $ (15.9 ) $ (36.0 ) $ (48.3 ) $ (60.7 ) $ 32.4 $ 24.7 Pre-tax amounts recognized in accumulated other comprehensive income not yet recognized as components of net periodic postretirement benefit cost consist of: Laclede Group Laclede Gas Alagasco 2015 2014* 2015 2014 2015 2014 Net actuarial loss $ 40.8 $ 54.4 $ 45.8 $ 53.3 $ (5.0 ) $ 1.1 Prior service credit (3.1 ) 2.5 (3.1 ) 2.5 — — Subtotal 37.7 56.9 42.7 55.8 (5.0 ) 1.1 Adjustments for amounts included in Regulatory Assets $ (37.7 ) $ (56.9 ) $ (42.7 ) $ (55.8 ) $ 5.0 $ (1.1 ) Total $ — $ — $ — $ — $ — $ —
Pre-tax amounts amortized from accumulated other comprehensive income into net periodic cost	t September 30, 2015 , the following pre-tax amounts are expected to be amortized from accumulated other comprehensive income into net periodic postretirement benefit cost during fiscal year 2016: Laclede Group Laclede Gas Alagasco Amortization of net actuarial loss $ 3.7 $ 3.9 $ (0.2 ) Amortization of prior service cost 0.3 0.3 — Subtotal 4.0 4.2 (0.2 ) Regulatory adjustment (4.0 ) (4.2 ) 0.2 Total $ — $ — $ —
Assumptions used to calculate net periodic cost and benefit obligations.	The assumptions used to calculate the accumulated postretirement benefit obligations for Laclede Gas are as follows: 2015 2014 Weighted average discount rate - Laclede Gas plans 4.00 % 4.15 % Weighted average discount rate - MGE Plans 4.30 % 4.40 % Weighted average rate of future compensation increase 3.00 % 3.00 % The assumptions used to calculate the accumulated postretirement benefit obligations for Alagasco are as follows: 2015 2014 Weighted average discount rate 4.50 % 4.40 % Weighted average rate of future compensation increase n/a n/a The assumptions used to calculate net periodic postretirement benefit costs for Laclede Gas are as follows: 2015 2014 2013 Weighted average discount rate Laclede Gas plans 4.15 % 4.60 % 3.80 % Weighted average discount rate MGE plans 4.40 % 4.95 % 5.00 % Weighted average rate of future compensation increase (Laclede Gas and MGE Plans) 3.00 % 3.00 % 3.00 % Expected long-term rate of return on plan assets - Laclede Gas plans 6.25% / 7.75% 6.25% / 7.75% 7.75 % Expected long-term rate of return on plan assets - MGE plans 5.00 % 3.75% / 5.75% 5.75 % The assumptions used to calculate net periodic postretirement benefit costs for Alagasco are as follows: 2015 2014 2013 Weighted average discount rate 4.40 % 4.25 % 4.26 % Expected long-term rate of return on plan assets 4.75% / 7.50% 4.75% / 7.25% 7.00 %
Targeted and actual plan assets by category	Following are the targeted and actual plan assets by category as of September 30 of each year for Laclede Gas: Target 2015 Actual 2014 Actual Equity securities 60.0 % 59.6 % 59.0 % Debt securities 40.0 % 39.7 % 39.0 % Other — % 0.7 % 2.0 % Total 100.0 % 100.0 % 100.0 % Following are the targeted and actual plan assets by category as of September 30 of each year for Alagasco: Target 2015 Actual 2014 Actual Equity securities 60.0 % 59.7 % 60.0 % Debt securities 40.0 % 40.3 % 40.0 % Total 100.0 % 100.0 % 100.0 %
Expected benefit payments for the succeeding five fiscal years	Following are expected postretirement benefit payments for the succeeding five fiscal years, and in aggregate for the five years thereafter for Laclede Group, Laclede Gas, and Alagasco: Laclede Group Laclede Gas Alagasco Benefits from Qualified Trust Benefits from Company Funds Benefits from Qualified Trust Benefits from Laclede Gas Funds Benefits from Qualified Trust 2016 $ 15.1 $ 0.4 $ 12.3 $ 0.4 $ 2.8 2017 16.2 0.4 13.3 0.4 2.9 2018 17.5 0.4 14.6 0.4 2.9 2019 18.3 0.4 15.4 0.4 2.9 2020 19.2 0.4 16.3 0.4 2.9 2021 – 2025 104.9 2.3 90.4 2.3 14.5
Assumed medical cost trend rates and effect of an assumed 1% changed in assumed medical cost trend.	The assumed medical cost trend rates at September 30 are as follows: 2015 2014 Medical cost trend assumed for next year - Laclede Gas & MGE 7.00 % 7.50 % Medical cost trend assumed for next year - Alagasco 7.00 % 7.25 % Rate to which the medical cost trend rate is assumed to decline (the ultimate medical cost trend rate) 5.00 % 5.00 % Year the rate reaches the ultimate trend 2020 2020 The following table presents the effect of an assumed 1% change in the assumed medical cost trend rate: 1% Increase 1% Decrease Laclede Group Effect on net periodic postretirement benefit cost $ 1.6 $ (1.5 ) Effect on accumulated postretirement benefit obligation 9.2 (8.5 ) Laclede Gas Effect on net periodic postretirement benefit cost $ 1.5 $ (1.4 ) Effect on accumulated postretirement benefit obligation 8.7 (8.0 ) Alagasco Effect on net periodic postretirement benefit cost $ 0.1 $ (0.1 ) Effect on accumulated postretirement benefit obligation 0.5 (0.5 )
Laclede Gas
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	The table below categorizes the fair value measurements of Laclede Gas' pension plan assets: Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total As of September 30, 2015 Cash and cash equivalents $ 31.8 $ — $ — $ 31.8 Stock/bond mutual fund — 67.6 0.1 67.7 Debt Securities US government 37.7 — — 37.7 US corporate 123.7 42.9 — 166.6 US municipal — 5.9 — 5.9 International — 27.3 — 27.3 Derivative instruments (a) — 2.9 — 2.9 Total $ 193.2 $ 146.6 $ 0.1 $ 339.9 As of September 30, 2014 Cash and cash equivalents $ 8.3 $ — $ — $ 8.3 Stock/bond mutual fund — 39.2 9.3 48.5 Debt Securities US bond mutual funds 73.6 — — 73.6 US government — 60.5 — 60.5 US corporate — 154.5 — 154.5 US municipal — 8.2 — 8.2 International — 34.8 — 34.8 Derivative instruments (b) — (1.0 ) — (1.0 ) Total $ 81.9 $ 296.2 $ 9.3 $ 387.4 (a) Cash collateral of $8.3 net of derivative liabilities of $5.4 . (b) Derivative assets of $2.9 net of cash margin payable of $3.9 . The table below categorizes the fair value measurements of Laclede Gas' postretirement plan assets: Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total As of September 30, 2015 Cash and cash equivalents $ 1.6 $ — $ — $ 1.6 US stock/bond mutual fund 115.5 26.5 — 142.0 Total $ 117.1 $ 26.5 $ — $ 143.6 As of September 30, 2014 Cash and cash equivalents $ 2.3 $ — $ — $ 2.3 US stock/bond mutual fund 134.9 — — 134.9 Total $ 137.2 $ — $ — $ 137.2 Alagasco The table below categorizes the fair value measurements of Alagasco's pension plan assets: Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total As of September 30, 2015 Cash and cash equivalents $ 11.6 $ 0.2 $ — $ 11.8 Stock/bond mutual fund 46.4 7.0 9.5 62.9 Debt Securities US bond mutual funds — 9.3 — 9.3 US government — 21.0 — 21.0 International — 4.0 — 4.0 Derivative instruments (a) — — — — Total $ 58.0 $ 41.5 $ 9.5 $ 109.0 As of September 30, 2014 Cash and cash equivalents $ 0.3 $ 1.6 $ — $ 1.9 Stock/bond mutual fund 54.2 35.5 — 89.7 Debt Securities US government — 4.0 — 4.0 US corporate 9.5 — 9.5 International 0.7 — 0.7 Other — 13.4 — 13.4 Total $ 54.5 $ 64.7 $ — $ 119.2 The table below categorizes the fair value measurements of Alagasco's postretirement plan assets: Quoted Prices in Active Markets (Level 1) Significant Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total As of September 30, 2015 US stock/bond mutual fund $ — $ 66.3 $ — $ 66.3 International Fund — 13.4 — 13.4 Total $ — $ 79.7 $ — $ 79.7 As of September 30, 2014 Cash and cash equivalents $ 0.1 $ — $ — $ 0.1 US stock/bond mutual fund 43.6 34.4 — 78.0 International Fund 7.2 — — 7.2 Total $ 50.9 $ 34.4 $ — $ 85.3

INFORMATION BY OPERATING SEGM42

INFORMATION BY OPERATING SEGMENT (Tables)	12 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Schedule of operating segment information	Gas Utility Gas Marketing Other Eliminations Consolidated 2015 Revenues from external customers $ 1,891.8 $ 82.9 $ 1.7 $ — $ 1,976.4 Intersegment revenues 4.0 70.5 2.0 (76.5 ) — Total Operating Revenues 1,895.8 153.4 3.7 (76.5 ) 1,976.4 Operating Expenses Gas Utility Natural and propane gas 957.6 — — (75.2 ) 882.4 Other operation and maintenance 391.6 — — (1.0 ) 390.6 Depreciation and amortization 129.9 — — — 129.9 Taxes, other than income taxes 142.1 — — — 142.1 Total Gas Utility Operating Expenses 1,621.2 — — (76.2 ) 1,545.0 Gas Marketing and Other — 146.6 (a) 12.6 (b) (0.3 ) 158.9 Total Operating Expenses 1,621.2 146.6 12.6 (76.5 ) 1,703.9 Operating Income (Loss) 274.6 6.8 (8.9 ) — 272.5 Net Economic Earnings (Loss) 150.4 4.2 (16.3 ) — 138.3 Capital Expenditures 284.4 — 5.4 — 289.8 Gas Utility Gas Marketing Other Eliminations Consolidated 2014 Revenues from external customers $ 1,462.6 $ 162.6 $ 2.0 $ — $ 1,627.2 Intersegment revenues 5.2 84.0 1.8 (91.0 ) — Total Operating Revenues 1,467.8 246.6 3.8 (91.0 ) 1,627.2 Operating Expenses Gas Utility Natural and propane gas 821.8 — — (90.1 ) 731.7 Other operation and maintenance 288.7 — — (0.9 ) 287.8 Depreciation and amortization 82.4 — — — 82.4 Taxes, other than income taxes 112.0 — — — 112.0 Total Gas Utility Operating Expenses 1,304.9 — — (91.0 ) 1,213.9 Gas Marketing and Other — 226.4 (a) 20.5 (b) — 246.9 Total Operating Expenses 1,304.9 226.4 20.5 (91.0 ) 1,460.8 Operating Income (Loss) 162.9 20.2 (16.7 ) — 166.4 Net Economic Earnings (Loss) 92.8 10.2 (2.9 ) — 100.1 Capital Expenditures 168.6 — 2.4 — 171.0 Gas Utility Gas Marketing Other Eliminations Consolidated 2013 Revenues from external customers $ 847.2 $ 165.1 $ 4.7 $ — $ 1,017.0 Intersegment revenues 10.6 24.3 1.5 (36.4 ) — Total Operating Revenues 857.8 189.4 6.2 (36.4 ) 1,017.0 Operating Expenses Gas Utility Natural and propane gas 469.1 — — (35.7 ) 433.4 Other operation and maintenance 180.7 — — (0.4 ) 180.3 Depreciation and amortization 48.3 — — — 48.3 Taxes, other than income taxes 60.1 — — — 60.1 Total Gas Utility Operating Expenses 758.2 — — (36.1 ) 722.1 Gas Marketing and Other — 176.6 (a) 22.1 (b) (0.3 ) 198.4 Total Operating Expenses 758.2 176.6 22.1 (36.4 ) 920.5 Operating Income (Loss) 99.6 12.8 (15.9 ) — 96.5 Net Economic Earnings (Loss) 56.6 8.9 (0.5 ) — 65.0 Capital Expenditures 128.5 — 2.3 — 130.8 (a) Depreciation and amortization for Gas Marketing are included in Gas Marketing Expenses on the Consolidated Statements of Income ( $0.3 for 2015 , $0.4 for 2014 , and $0.3 for 2013 ). (b) Depreciation, amortization, and accretion for Other are included in the Other Operating Expenses on the Consolidated Statements of Income ( $0.6 for 2015 , $0.5 for 2014 , and $0.6 for 2013 ). Total Assets 2015 2014 2013 Gas Utility $ 4,686.2 $ 4,520.0 $ 2,981.0 Gas Marketing 160.6 156.7 163.9 Other 1,560.2 1,575.7 115.6 Eliminations (1,116.8 ) (1,178.4 ) (135.1 ) Total Assets $ 5,290.2 $ 5,074.0 $ 3,125.4
Schedule of the reconciliation of consolidated net economic earnings to consolidated net income	Reconciliation of Consolidated Net Income to Consolidated Net Economic Earnings 2015 2014 2013 Net Income (GAAP) $ 136.9 $ 84.6 $ 52.8 Unrealized loss (gain) on energy-related derivatives (1.8 ) (0.9 ) 0.5 Lower of cost or market inventory adjustments 0.3 (0.7 ) 0.9 Realized (gain) loss on economic hedges prior to the sale of the physical commodity 1.5 (0.2 ) — Acquisition, divestiture and restructuring activities 6.1 17.3 10.8 Gain on sale of property (4.7 ) — — Net Economic Earnings (Non-GAAP) $ 138.3 $ 100.1 $ 65.0

REGULATORY MATTERS (Tables)

REGULATORY MATTERS (Tables)	12 Months Ended
	Sep. 30, 2015
Regulated Operations [Abstract]
Schedule of regulatory assets	A portion of the Company's regulatory assets are not earning a return and are shown in the schedule below: Laclede Group Laclede Gas 2015 2014 2015 2014 Regulatory Assets Not Earning a Return: Future income taxes due from customers $ 134.5 $ 117.0 $ 134.5 $ 117.0 Pension and postretirement benefit costs 223.7 240.9 223.7 240.9 Other 14.2 16.0 14.2 16.0 Total Regulatory Assets Not Earning a Return $ 372.4 $ 373.9 $ 372.4 $ 373.9 The following regulatory assets and regulatory liabilities were reflected in the Balance Sheets as of September 30, 2015 and 2014 . Unamortized Purchased Gas Adjustments are also included below, which are reported separately in the current assets and liabilities sections of each balance sheet. Laclede Group Laclede Gas Alagasco 2015 2014 2015 2014 2015 2014 Regulatory Assets: Current: Pension and postretirement benefit costs $ 22.0 $ 21.4 $ 15.5 $ 15.0 $ 6.5 $ 6.4 Unamortized purchased gas adjustments 12.9 54.0 12.9 54.0 — — Other 5.6 5.4 0.7 3.0 4.9 2.4 Total Current Regulatory Assets 40.5 80.8 29.1 72.0 11.4 8.8 Noncurrent: Future income taxes due from customers 134.5 117.0 134.5 117.0 — — Pension and postretirement benefit costs 448.7 431.5 368.0 365.4 80.7 66.1 Cost of removal 78.9 21.2 — — 78.9 21.2 Purchased gas costs 24.1 4.3 24.1 4.3 — — Energy efficiency 22.3 18.9 22.3 18.9 — — Other 29.1 21.4 24.7 18.1 4.0 3.3 Total Noncurrent Regulatory Assets 737.6 614.3 573.6 523.7 163.6 90.6 Total Regulatory Assets $ 778.1 $ 695.1 $ 602.7 $ 595.7 $ 175.0 $ 99.4 Regulatory Liabilities: Current: RSE adjustment 12.2 19.8 — — 12.2 19.8 Unbilled service margin 6.4 5.2 — — 6.4 5.2 Refundable negative salvage 10.8 13.4 — — 10.8 13.4 Unamortized purchased gas adjustments 28.2 22.4 — — 28.2 22.4 Other 3.0 2.9 0.6 0.6 2.4 2.3 Total Current Regulatory Liabilities 60.6 63.7 0.6 0.6 60.0 63.1 Noncurrent: Postretirement liabilities 28.9 26.2 — — 28.9 26.2 Refundable negative salvage 16.2 26.8 — — 16.2 26.8 Accrued cost of removal 58.7 60.5 58.7 60.5 — — Other 15.5 12.3 11.9 11.6 3.6 0.7 Total Noncurrent Regulatory Liabilities 119.3 125.8 70.6 72.1 48.7 53.7 Total Regulatory Liabilities 179.9 189.5 71.2 72.7 108.7 116.8
Schedule of regulatory liabilities	The following regulatory assets and regulatory liabilities were reflected in the Balance Sheets as of September 30, 2015 and 2014 . Unamortized Purchased Gas Adjustments are also included below, which are reported separately in the current assets and liabilities sections of each balance sheet. Laclede Group Laclede Gas Alagasco 2015 2014 2015 2014 2015 2014 Regulatory Assets: Current: Pension and postretirement benefit costs $ 22.0 $ 21.4 $ 15.5 $ 15.0 $ 6.5 $ 6.4 Unamortized purchased gas adjustments 12.9 54.0 12.9 54.0 — — Other 5.6 5.4 0.7 3.0 4.9 2.4 Total Current Regulatory Assets 40.5 80.8 29.1 72.0 11.4 8.8 Noncurrent: Future income taxes due from customers 134.5 117.0 134.5 117.0 — — Pension and postretirement benefit costs 448.7 431.5 368.0 365.4 80.7 66.1 Cost of removal 78.9 21.2 — — 78.9 21.2 Purchased gas costs 24.1 4.3 24.1 4.3 — — Energy efficiency 22.3 18.9 22.3 18.9 — — Other 29.1 21.4 24.7 18.1 4.0 3.3 Total Noncurrent Regulatory Assets 737.6 614.3 573.6 523.7 163.6 90.6 Total Regulatory Assets $ 778.1 $ 695.1 $ 602.7 $ 595.7 $ 175.0 $ 99.4 Regulatory Liabilities: Current: RSE adjustment 12.2 19.8 — — 12.2 19.8 Unbilled service margin 6.4 5.2 — — 6.4 5.2 Refundable negative salvage 10.8 13.4 — — 10.8 13.4 Unamortized purchased gas adjustments 28.2 22.4 — — 28.2 22.4 Other 3.0 2.9 0.6 0.6 2.4 2.3 Total Current Regulatory Liabilities 60.6 63.7 0.6 0.6 60.0 63.1 Noncurrent: Postretirement liabilities 28.9 26.2 — — 28.9 26.2 Refundable negative salvage 16.2 26.8 — — 16.2 26.8 Accrued cost of removal 58.7 60.5 58.7 60.5 — — Other 15.5 12.3 11.9 11.6 3.6 0.7 Total Noncurrent Regulatory Liabilities 119.3 125.8 70.6 72.1 48.7 53.7 Total Regulatory Liabilities 179.9 189.5 71.2 72.7 108.7 116.8

INTERIM FINANCIAL INFORMATION44

INTERIM FINANCIAL INFORMATION (UNAUDITED) (Tables)	12 Months Ended
	Sep. 30, 2015
Quarterly Financial Information [Line Items]
Schedule of Quarterly Financial Information Table	Three Months Ended December 31 March 31 June 30 September 30 Fiscal Year 2015 Total Operating Revenues $ 619.6 $ 877.4 $ 275.2 $ 204.2 Operating Income (Loss) 87.3 157.7 36.0 (8.5 ) Net Income (Loss) 47.1 94.4 14.1 (18.7 ) Basic Earnings (Loss) Per Share of Common Stock $ 1.09 $ 2.18 $ 0.32 $ (0.43 ) Diluted Earnings (Loss) Per Share of Common Stock $ 1.09 $ 2.18 $ 0.32 $ (0.43 ) Three Months Ended December 31 March 31 June 30 September 30 Fiscal Year 2014 Total Operating Revenues $ 468.6 $ 694.5 $ 241.8 $ 222.3 Operating Income 62.9 87.2 24.7 (8.4 ) Net Income (Loss) 35.6 52.2 11.7 (14.9 ) Basic Earnings (Loss) Per Share of Common Stock $ 1.09 $ 1.59 $ 0.34 $ (0.35 ) Diluted Earnings (Loss) Per Share of Common Stock $ 1.09 $ 1.59 $ 0.33 $ (0.35 )
Laclede Gas
Quarterly Financial Information [Line Items]
Schedule of Quarterly Financial Information Table	Three Months Ended December 31 March 31 June 30 September 30 Fiscal Year 2015 Total Operating Revenues $ 462.4 $ 615.7 $ 187.5 $ 151.0 Operating Income 64.8 80.6 34.5 5.5 Net Income (Loss) 39.0 49.9 20.0 (3.6 ) Three Months Ended December 31 March 31 June 30 September 30 Fiscal Year 2014 Total Operating Revenues $ 435.2 $ 638.8 $ 214.2 $ 160.0 Operating Income (Loss) 62.3 74.5 22.5 7.1 Net Income (Loss) 35.3 44.2 12.0 (1.4 )
Alagasco
Quarterly Financial Information [Line Items]
Schedule of Quarterly Financial Information Table	Three Months Ended December 31 March 31 June 30 September 30 Fiscal Year 2015 Total Operating Revenues $ 120.0 $ 233.3 $ 73.7 $ 52.2 Operating Income 20.4 77.4 3.9 (12.5 ) Net Income (Loss) 10.6 46.3 0.7 (9.6 ) Three Months Ended December 31 March 31 June 30 September 30 Fiscal Year 2014 Total Operating Revenues $ 142.8 $ 263.9 $ 93.8 $ 59.5 Operating Income (Loss) 34.8 72.4 1.8 (12.0 ) Net Income (Loss) 19.8 43.1 (0.6 ) (9.4 )

SUMMARY OF SIGNIFICANT ACCOUN45

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details)	Jan. 06, 2015USD ($)	Jun. 01, 2010	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)Operating_Segmentreporting_unitchange	Sep. 30, 2014USD ($)	Dec. 31, 2013USD ($)	Sep. 30, 2013USD ($)	Jun. 30, 2015USD ($)	Aug. 31, 2014USD ($)	Dec. 31, 2012USD ($)	Sep. 30, 2012USD ($)
Related Party Transaction [Line Items]
Number of operating segments | Operating_Segment				2
Utility Plant, Depreciation and Amortization [Abstract]
Capital expenditures				$ 289,800,000	$ 171,000,000		$ 130,800,000
Amount by which the replacement cost exceeds (less than) the cost basis value of stored gas inventories				20,400,000	11,400,000
Goodwill			$ 937,800,000	$ 946,000,000	937,800,000
Number of reporting units | reporting_unit				1
Number of PGA discretionary changes | change				3
Months between PGA discretionary changes				2 months
Cost savings retention percentage				10.00%
Maximum amount of cost savings allowable				$ 3,000,000
Number of months of the original maturity of debt instruments purchased				3 months
Finance receivable, net			10,900,000	$ 11,200,000	10,900,000
Common stock equity			1,508,400,000	1,573,600,000	1,508,400,000		1,046,300,000				$ 601,600,000
Common Stock Outstanding
Utility Plant, Depreciation and Amortization [Abstract]
Common stock equity			43,200,000	43,300,000	43,200,000		$ 32,700,000				22,600,000
Alagasco
Utility Plant, Depreciation and Amortization [Abstract]
Goodwill			$ 727,600,000	$ 735,800,000	$ 727,600,000				$ 735,800,000
Final reconciliation of net assets payments to acquire businesses	$ 8,200,000
Laclede Gas
Utility Plant, Depreciation and Amortization [Abstract]
Average annual depreciation and amortization expense percentage			3.00%	3.00%	3.00%		3.20%
Capital expenditures				$ 198,600,000	$ 163,000,000		$ 128,500,000
Accruals for capital expenditures				9,600,000	3,000,000		4,700,000
Goodwill			$ 210,200,000	$ 210,200,000	210,200,000
Number of reporting units | reporting_unit				1
Accrued unbilled revenues			29,400,000	$ 27,600,000	29,400,000
Common stock equity			1,007,800,000	1,037,800,000	1,007,800,000		973,900,000				491,300,000
Laclede Gas | Common Stock Outstanding
Utility Plant, Depreciation and Amortization [Abstract]
Common stock equity			100,000	100,000	100,000		100,000				$ 100,000
Alagasco
Utility Plant, Depreciation and Amortization [Abstract]
Capital expenditures			46,200,000	85,800,000	46,200,000	$ 86,000,000	$ 86,000,000
Accruals for capital expenditures				$ 3,100,000	5,000,000	5,500,000
Composite depreciation rate		3.10%		3.10%
Current refundable negative salvage costs to customers				$ 10,800,000
Noncurrent refundable negative salvage costs to customers				$ 27,000,000
Noncurrent refundable negative salvage costs period				4 years
Accrued unbilled revenues			5,200,000	$ 6,400,000	5,200,000
Threshold period past due for collection				90 days
Threshold period past due for write-off of financing receivable				12 months
Write off on an allowance for credit losses				$ 400,000	300,000
Common stock equity			849,600,000	874,600,000	849,600,000	384,600,000				$ 360,500,000
Alagasco | Common Stock Outstanding
Utility Plant, Depreciation and Amortization [Abstract]
Common stock equity			0	0	0	$ 0				$ 0
Alagasco | Common Stock Outstanding | Restatement Adjustment
Utility Plant, Depreciation and Amortization [Abstract]
Common stock equity								$ 31,700,000
Alagasco | Financing Receivables, Equal to Greater than 90 Days Past Due
Utility Plant, Depreciation and Amortization [Abstract]
Finance receivable 90 days past due			$ 300,000	400,000	$ 300,000
Alagasco | Affiliated Entity
Utility Plant, Depreciation and Amortization [Abstract]
Employee-related integration transactions costs				$ 2,800,000

SUMMARY OF SIGNIFICANT ACCOUN46

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Asset Retirement Obligations (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Asset retirement obligations [Roll forward]
Asset retirement obligations, beginning of year	$ 99.2	$ 74.6
Liabilities incurred during the period	2.3	0.5
Liabilities settled during the period	(2)	(1.5)
Accretion	4.5	3.7
Revisions in estimated cash flows	55.2	(5.8)
Asset retirement obligations, end of year	159.2	99.2
Laclede Gas
Asset retirement obligations [Roll forward]
Asset retirement obligations, beginning of year	71.2	74.3
Liabilities incurred during the period	0.6	0.5
Liabilities settled during the period	(1.9)	(1.5)
Accretion	3.4	3.7
Revisions in estimated cash flows	(0.9)	(5.8)
Asset retirement obligations, end of year	72.4	71.2
Alagasco
Asset retirement obligations [Roll forward]
Asset retirement obligations, beginning of year	27.7	27.5
Liabilities incurred during the period	1.7	0.5
Liabilities settled during the period	(0.1)	(0.1)
Accretion	1.1	0.7
Revisions in estimated cash flows	56.2	(0.9)
Asset retirement obligations, end of year	86.6	27.7
Alagasco
Asset retirement obligations [Roll forward]
Addition of Alagasco asset retirement obligation	0	27.7
Alagasco | Laclede Gas
Asset retirement obligations [Roll forward]
Addition of Alagasco asset retirement obligation	0	0
Alagasco | Alagasco
Asset retirement obligations [Roll forward]
Addition of Alagasco asset retirement obligation	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUN47

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Off System Sales (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2017
Off System Sales [Line Items]
Pre-tax Income	$ 199.1	$ 116.9	$ 70.4
Laclede Gas | First $2.0
Off System Sales [Line Items]
Pre-tax Income	$ 2
Customer Share	100.00%
Company Share	0.00%
Laclede Gas | Next $2.0
Off System Sales [Line Items]
Pre-tax Income	$ 2
Customer Share	80.00%
Company Share	20.00%
Laclede Gas | Next $2.0
Off System Sales [Line Items]
Pre-tax Income	$ 2
Customer Share	75.00%
Company Share	25.00%
Laclede Gas | Amounts exceeding $6.0
Off System Sales [Line Items]
Pre-tax Income	$ 6
Customer Share	70.00%
Company Share	30.00%
Missouri Gas Energy (MGE) | First $1.2
Off System Sales [Line Items]
Pre-tax Income	$ 1.2
Customer Share	85.00%
Company Share	15.00%
Missouri Gas Energy (MGE) | Next $1.2
Off System Sales [Line Items]
Pre-tax Income	$ 1.2
Customer Share	80.00%
Company Share	20.00%
Missouri Gas Energy (MGE) | Next $1.2
Off System Sales [Line Items]
Pre-tax Income	$ 1.2
Customer Share	75.00%
Company Share	25.00%
Missouri Gas Energy (MGE) | Amounts exceeding $3.6
Off System Sales [Line Items]
Pre-tax Income	$ 3.6
Customer Share	70.00%
Company Share	30.00%
Scenario, Forecast | Laclede Gas | First $2.0
Off System Sales [Line Items]
Customer Share				85.00%
Company Share				15.00%

SUMMARY OF SIGNIFICANT ACCOUN48

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Gross Receipts and Sales Taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Schedule of Gross Receipts Taxes [Line Items]
Gross Receipts taxes recorded in regulated gas distribution operating revenues	$ 97.3	$ 77.5	$ 40.8
Laclede Gas
Schedule of Gross Receipts Taxes [Line Items]
Gross Receipts taxes recorded in regulated gas distribution operating revenues	74.5	76.3	40.8
Alagasco
Schedule of Gross Receipts Taxes [Line Items]
Gross Receipts taxes recorded in regulated gas distribution operating revenues	22.6	20.6	25.9
All Other
Schedule of Gross Receipts Taxes [Line Items]
Gross Receipts taxes recorded in regulated gas distribution operating revenues	$ 0.2	$ 0.2	$ 0

SUMMARY OF SIGNIFICANT ACCOUN49

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Transactions with Affiliates (Details) - Affiliated Entity - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Alagasco
Related Party Transaction [Line Items]
Employee-related integration transactions costs	$ 2.8
Laclede Gas | Regulated Operation | Laclede Energy Resources
Related Party Transaction [Line Items]
Revenue from related parties	4	$ 5.1	$ 10.4
Laclede Gas | Unregulated Operation | Laclede Venture Corporation
Related Party Transaction [Line Items]
Revenue from related parties	0.1	0	0
Laclede Energy Resources | Regulated Operation | Laclede Gas
Related Party Transaction [Line Items]
Revenue from related parties	74.1	89.1	34.6
Laclede Pipeline Company | Unregulated Operation | Laclede Gas
Related Party Transaction [Line Items]
Revenue from related parties	1	1	1
Laclede Risk Services | Regulated Operation | Laclede Gas
Related Party Transaction [Line Items]
Revenue from related parties	$ 1	$ 0.6	$ 0.7

ACQUISITIONS - Narrative (Detai

ACQUISITIONS - Narrative (Details) - USD ($) $ in Millions	Jan. 06, 2015	Aug. 31, 2014	Sep. 01, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Business Acquisition [Line Items]
Acquisition of MGE				$ 0	$ (23.9)	$ 975
Proceeds from final reconciliation of acquisition of Missouri Gas Energy				0	11	$ 0
Goodwill				946	937.8
Missouri Gas Energy (MGE)
Business Acquisition [Line Items]
Acquisition of MGE			$ 975
Proceeds from subsequent reconciliation of net assets transferred in acquisition			23.9
Reconciliation of net assets transferred					940.2
Goodwill			210.2
Goodwill, expected to be tax deductible			$ 177.2
Alagasco
Business Acquisition [Line Items]
Goodwill		$ 735.8		$ 735.8	$ 727.6
Goodwill, expected to be tax deductible		$ 717.6
Percentage of voting interest acquired		100.00%
Payments to acquire businesses, net of cash acquired	$ (1,313.4)	$ (1,305.2)
Final reconciliation of net assets payments to acquire businesses	$ (8.2)

ACQUISITIONS - Summary of Consi

ACQUISITIONS - Summary of Consideration Paid, Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Millions	Sep. 30, 2015	Sep. 30, 2014	Aug. 31, 2014	Sep. 01, 2013
Business Acquisition [Line Items]
Goodwill	$ 946	$ 937.8
Missouri Gas Energy (MGE)
Business Acquisition [Line Items]
Utility plant				$ 671.1
Cash				0
Inventories				62.7
Other current assets				36
Deferred tax assets				0
Other assets				99
Current portion of long-term debt				0
Long-term debt				0
Other current liabilities				(65.9)
Other liabilities				(72.9)
Consideration (cash)				730
Goodwill				210.2
Deferred tax elimination (Laclede Group)				0
Total identifiable net assets				$ 940.2
Alagasco
Business Acquisition [Line Items]
Utility plant			$ 892.7
Cash			12.1
Inventories			47.7
Other current assets			51.7
Deferred tax assets			282
Other assets			143.4
Current portion of long-term debt			(15)
Long-term debt			(249.8)
Other current liabilities			(173.4)
Other liabilities			(130.4)
Consideration (cash)			861
Goodwill	$ 735.8	$ 727.6	735.8
Deferred tax elimination (Laclede Group)			(271.3)
Total identifiable net assets			$ 1,325.5

ACQUISITIONS - Pro Forma Inform

ACQUISITIONS - Pro Forma Information, Revenues and Earnings (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Business Acquisition [Line Items]
Total Operating Revenues		$ 2,187.1	$ 2,051.5
Net Income		$ 133.5	$ 102
Basic earnings (loss) per share (in dollars per share)		$ 3.11	$ 2.50
Diluted earnings (loss) per share (in dollars per share)		$ 3.10	$ 2.49
Laclede Gas
Business Acquisition [Line Items]
Total Operating Revenues			$ 1,518.2
Net Income			$ 83.6
Basic earnings (loss) per share (in dollars per share)
Diluted earnings (loss) per share (in dollars per share)
Missouri Gas Energy (MGE)
Business Acquisition [Line Items]
Pro forma, Total Operating Revenues	$ 556.8	$ 554.2	$ 22
Pro forma, Net Income (Loss)	$ 39.9	$ 39.5	$ 1.8
Pro forma, Earnings (Loss) Per Share	$ 0.92	$ 1.10	$ 0.07
Alagasco
Business Acquisition [Line Items]
Pro forma, Total Operating Revenues	$ 479.2	$ 19.7	$ 0
Pro forma, Net Income (Loss)	$ 48	$ (2.9)	$ 0
Pro forma, Earnings (Loss) Per Share	$ 1.11	$ (0.08)	$ 0

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period, minimum	3 years
Number of shares of common stock that may be issued (in shares)	1,000,000
Stock Option Awards [Abstract]
Closing price of common stock (in dollars per share)	$ 54.53
Total unrecognized compensation costs	$ 7.8
Weighted average period for recognition of unrecognized compensation costs	1 year 9 months 18 days
Restricted Stock Awards
Restricted Stock Awards [Abstract]
Vested (in shares)	128,135	88,533	91,221
Vested restricted stock withheld for tax withholding obligations (in shares)	31,688	23,776	23,311
Vested restricted stock withheld for tax withholding obligations, weighted average price (in dollars per share)	$ 50.65	$ 45.96	$ 39.96
Fair value, restricted stock	$ 6.4	$ 4.1	$ 3.8
Actual tax benefit realized	$ 2.4	1.6	1.4
Stock Option Awards
Stock Option Awards [Abstract]
Exercise price range , minimum (in dollars per share)	$ 30.46
Exercise price range , maximum (in dollars per share)	$ 34.95
Cash received from the exercise of stock options	$ 1.5	1.7	2.7
Intrinsic value of exercised	0.9	0.9	1
Employees’ taxes paid associated with restricted shares withheld upon vesting	$ 0.3	$ 0.3	$ 0.4
Performance Vesting | Restricted Stock Awards
Restricted Stock Awards [Abstract]
Granted (in shares)	216,476
Granted, weighted average grant date fair value (in dollars per share)	$ 36.69
Vested (in shares)	60,388
Performance Vesting | Executive Officers and Key Employees | Restricted Stock Awards
Restricted Stock Awards [Abstract]
Granted, weighted average grant date fair value (in dollars per share)		$ 37.21	$ 34.49
Time Vesting | Restricted Stock Awards
Restricted Stock Awards [Abstract]
Granted (in shares)	61,247
Granted, weighted average grant date fair value (in dollars per share)	$ 51.78
Vested (in shares)	67,747
Time Vesting | Executive Officers and Key Employees | Restricted Stock Awards
Restricted Stock Awards [Abstract]
Granted (in shares)	46,047
Granted, weighted average grant date fair value (in dollars per share)	$ 50.90	45.66	40.03
Time Vesting | Non Employee Directors | Restricted Stock Awards
Restricted Stock Awards [Abstract]
Granted (in shares)	15,200
Granted, weighted average grant date fair value (in dollars per share)	$ 54.66	$ 46.02	$ 39.92

STOCK-BASED COMPENSATION - Rest

STOCK-BASED COMPENSATION - Restricted Stock and Restricted Stock Unit Activity (Details) - Restricted Stock Awards - $ / shares	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Shares/ Units
Vested (in shares)	(128,135)	(88,533)	(91,221)
Performance Vesting
Shares/ Units
Nonvested at beginning of period (in shares)	293,019
Granted (in shares)	216,476
Vested (in shares)	(60,388)
Forfeited (in shares)	(51,837)
Nonvested at end of period (in shares)	397,270	293,019
Weighted Average Grant Date Fair Value Per Share
Nonvested at beginning of period (in dollars per share)	$ 36.18
Granted (in dollars per share)	36.69
Vested (in dollars per share)	40.01
Forfeited (in dollars per share)	33.06
Nonvested at end of period (in dollars per share)	$ 36.28	$ 36.18
Time Vesting
Shares/ Units
Nonvested at beginning of period (in shares)	141,093
Granted (in shares)	61,247
Vested (in shares)	(67,747)
Forfeited (in shares)	(5,289)
Nonvested at end of period (in shares)	129,304	141,093
Weighted Average Grant Date Fair Value Per Share
Nonvested at beginning of period (in dollars per share)	$ 42.02
Granted (in dollars per share)	51.78
Vested (in dollars per share)	43.95
Forfeited (in dollars per share)	45.45
Nonvested at end of period (in dollars per share)	$ 44.89	$ 42.02

STOCK-BASED COMPENSATION - Stoc

STOCK-BASED COMPENSATION - Stock Option Awards Activity (Details) - Stock Option Awards $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 30, 2015USD ($)$ / sharesshares
Stock Options
Outstanding at beginning of period (in shares)	79,750
Exercised (in shares)	(47,000)
Forfeited (in shares)	(4,250)
Outstanding at end of period (in shares)	28,500
Fully Vested and Expected to Vest at end of period (in shares)	28,500
Exercisable at end of period (in shares)	28,500
Weighted Average Exercise Price Per Share
Outstanding at beginning of period (in dollars per share) | $ / shares	$ 32.42
Exercised (in dollars per share) | $ / shares	31.76
Forfeited (in dollars per share) | $ / shares	30.95
Outstanding at end of period (in dollars per share) | $ / shares	33.65
Fully Vested and Expected to Vest at end of period (in dollars per share) | $ / shares	33.65
Exercisable at end of period (in dollars per share) | $ / shares	$ 33.65
Stock Options (Additional Information)
Outstanding at end of period, weighted average remaining contractual term - stock options	9 months 18 days
Fully Vested and Expected to Vest at end of period, weighted average remaining contractual term - stock options	9 months 18 days
Exercisable at end of period, weighted average remaining contractual term - stock options	9 months 18 days
Outstanding at end of period, aggregate intrinsic value - stock options | $	$ 0.6
Fully Vested and Expected to Vest at end of period, aggregate intrinsic value - stock options | $	0.6
Exercisable at end of period, aggregate intrinsic value - stock options | $	$ 0.6

STOCK-BASED COMPENSATION - Fair

STOCK-BASED COMPENSATION - Fair Value Measurement Assumptions (Details)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Risk free interest rate	0.83%	0.53%	0.32%
Expected dividend yield of stock	0.00%	0.00%	0.00%
Expected volatility of stock	14.00%	18.00%	19.60%
Vesting period	2 years 9 months 18 days	2 years 9 months 18 days	2 years 9 months 18 days

STOCK-BASED COMPENSATION - Comp

STOCK-BASED COMPENSATION - Compensation Costs Recognized (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Total equity compensation cost	$ 6.7	$ 5.8	$ 4.5
Compensation cost capitalized	(1.8)	(1.8)	(1.4)
Compensation cost recognized in net income	4.9	4	3.1
Income tax benefit recognized in net income	(1.9)	(1.5)	(1.2)
Compensation cost recognized in net income, net of income tax	$ 3	$ 2.5	$ 1.9

EARNINGS PER COMMON SHARE (Deta

EARNINGS PER COMMON SHARE (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	Jun. 11, 2014	Jun. 30, 2014	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Basic EPS:
Net income			$ (18.7)	$ 14.1	$ 94.4	$ 47.1	$ (14.9)	$ 11.7	$ 52.2	$ 35.6	$ 136.9	$ 84.6	$ 52.8
Less: Income allocated to participating securities											0.5	0.3	0.3
Net Income Available to Common Shareholders											$ 136.4	$ 84.3	$ 52.5
Weighted Average Shares Outstanding, Basic (in Shares)											43.2	35.8	25.9
Earnings Per Share of Common Stock (in dollars per share)			$ (0.43)	$ 0.32	$ 2.18	$ 1.09	$ (0.35)	$ 0.34	$ 1.59	$ 1.09	$ 3.16	$ 2.36	$ 2.03
Diluted EPS:
Net income			$ (18.7)	$ 14.1	$ 94.4	$ 47.1	$ (14.9)	$ 11.7	$ 52.2	$ 35.6	$ 136.9	$ 84.6	$ 52.8
Less: Income allocated to participating securities											0.5	0.3	0.3
Net Income Available to Common Shareholders											$ 136.4	$ 84.3	$ 52.5
Weighted Average Shares Outstanding, Basic (in Shares)											43.2	35.8	25.9
Dilutive Effect of Stock Options, Restricted Stock, and Restricted Stock Units (in shares)											0.1	0.1	0.1
Weighted Average Diluted Shares (in shares)											43.3	35.9	26
Earnings Per Share of Common Stock (in dollars per share)			$ (0.43)	$ 0.32	$ 2.18	$ 1.09	$ (0.35)	$ 0.33	$ 1.59	$ 1.09	$ 3.16	$ 2.35	$ 2.02
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Equity units, contract annual rate	4.75%	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)											0.3	0.3	0.2

STOCKHOLDERS' EQUITY - Narrativ

STOCKHOLDERS' EQUITY - Narrative (Details) $ / shares in Units, Equity_Security in Thousands	Jun. 11, 2014USD ($)Equity_Security	Aug. 13, 2013USD ($)	Apr. 30, 2017shares	Jun. 30, 2014USD ($)shares$ / shares	Sep. 30, 2015USD ($)$ / sharesshares	Sep. 30, 2014USD ($)$ / sharesshares	Sep. 30, 2013USD ($)shares	Nov. 24, 2015USD ($)shares	Nov. 20, 2015USD ($)shares	Jun. 20, 2014shares
Accumulated other comprehensive income (loss), net of income taxes [Line Items]
Number of equity units issued (in shares)	2,875			2,875,000
Proceeds from convertible debt	$ 143,800,000
Stated value per Corporate Unit (in dollars per share) | $ / shares				$ 50
Common stock, par value (in dollars per share) | $ / shares				$ 1	$ 1	$ 1
Percentage of beneficial ownership interest in Subordinated Notes				5.00%
Stated principal amount of Subordinated Notes				$ 1,000
Interest rate on Subordinated borrowing				2.00%
Shares reserved for issuance under the stock purchase contracts (in shares) | shares					4,200,000
SEC effective shelf registration Form S-3 sale and issuance authorization under the dividend reinvestment and stock purchase program (in shares) | shares					168,698					168,698
SEC effective shelf registration Form S-3 remaining and available for issuance under the dividend reinvestment and stock purchase program (in shares) | shares					129,413
Preferred stock shares authorized (in shares) | shares					5,000,000	5,000,000
Issuance of first mortgage bonds		$ 450,000,000
Issuance of common stock to Laclede Group						$ 456,800,000	$ 427,200,000
Laclede Gas
Accumulated other comprehensive income (loss), net of income taxes [Line Items]
Common stock, par value (in dollars per share) | $ / shares					$ 1	$ 1
Preferred stock shares authorized (in shares) | shares					1,480,000	1,480,000
Issuance of first mortgage bonds		$ 450,000,000
Issuance of common stock to Laclede Group						$ 1,100,000	$ 477,200,000
Dividend payment restriction formula component - fixed amount					$ 8,000,000
Retained earnings available to pay dividends in period					891,700,000	$ 936,200,000
MoPSC authorized debt issuance through June 30, 2015 - maximum available					$ 518,000,000
Laclede Gas | Affiliated Entity
Accumulated other comprehensive income (loss), net of income taxes [Line Items]
Issuance of common stock to Laclede Group (in shares) | shares					0	28	11,745
Issuance of common stock to Laclede Group						$ 1,100,000	$ 477,200,000
Subsequent Event
Accumulated other comprehensive income (loss), net of income taxes [Line Items]
SEC effective shelf registration Form S-3 remaining and available for issuance under the dividend reinvestment and stock purchase program (in shares) | shares								123,889	123,889
Subsequent Event | Laclede Gas
Accumulated other comprehensive income (loss), net of income taxes [Line Items]
MoPSC authorized debt issuance - remaining available								$ 369,700,000	$ 369,700,000
Scenario, Forecast | Minimum
Accumulated other comprehensive income (loss), net of income taxes [Line Items]
Issuance of common stock to Laclede Group (in shares) | shares			2,500,000
Scenario, Forecast | Maximum
Accumulated other comprehensive income (loss), net of income taxes [Line Items]
Issuance of common stock to Laclede Group (in shares) | shares			3,100,000
Junior Subordinated Debt
Accumulated other comprehensive income (loss), net of income taxes [Line Items]
Proceeds from convertible debt				$ 143,800,000

STOCKHOLDERS' EQUITY - Stock Pu

STOCKHOLDERS' EQUITY - Stock Purchase Obligation (Details)	12 Months Ended
	Sep. 30, 2015shares / contract$ / shares
Equal to or greater than $57.8125
Stock Purchase Obligation [Line Items]
Market value per share of common stock	$ 57.8125
Number of shares to be purchased per purchase contract | shares / contract	0.8649
Less than $57.8125, but greater than $46.25 | Minimum
Stock Purchase Obligation [Line Items]
Market value per share of common stock	$ 46.25
Less than $57.8125, but greater than $46.25 | Maximum
Stock Purchase Obligation [Line Items]
Market value per share of common stock	57.8125
Less than or equal to $46.25
Stock Purchase Obligation [Line Items]
Market value per share of common stock	$ 46.25
Number of shares to be purchased per purchase contract | shares / contract	1.0811

STOCKHOLDERS' EQUITY - Schedule

STOCKHOLDERS' EQUITY - Schedule of Company's Equity Units (Details) shares in Thousands, Equity_Security in Thousands, $ in Millions	Jun. 11, 2014USD ($)Equity_Security	Jun. 30, 2014shares	Sep. 30, 2014USD ($)
Stockholders' Equity Note [Abstract]
Number of equity units issued (in shares)	2,875	2,875
Total Net Proceeds	$ 139.4
Total Long-term Debt	$ 143.8
RSN Annual Interest Rate	2.00%
Stock Purchase Contract Annual Rate	4.75%	2.00%
Stock Purchase Contract Liability	$ 19.7		$ 19.7

STOCKHOLDERS' EQUITY - Schedu62

STOCKHOLDERS' EQUITY - Schedule of Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance, beginning period	$ (1.7)	$ (0.8)
Other comprehensive (loss) income	(0.3)	(0.9)
Balance, period end	(2)	(1.7)
Laclede Gas
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance, beginning period	(1.9)	(2.1)
Other comprehensive (loss) income	0.2	0.2
Balance, period end	(1.7)	(1.9)
Net Unrealized Gains (Losses) on Cash Flow Hedges
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance, beginning period	0.2	1.4
Other comprehensive (loss) income	(0.6)	(1.2)
Balance, period end	(0.4)	0.2
Net Unrealized Gains (Losses) on Cash Flow Hedges | Laclede Gas
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance, beginning period	0	0.1
Other comprehensive (loss) income	(0.2)	(0.1)
Balance, period end	(0.2)	0
Defined Benefit Pension and Other Postretirement Benefit Plans
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance, beginning period	(1.9)	(2.2)
Other comprehensive (loss) income	0.4	0.3
Balance, period end	(1.5)	(1.9)
Defined Benefit Pension and Other Postretirement Benefit Plans | Laclede Gas
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance, beginning period	(1.9)	(2.2)
Other comprehensive (loss) income	0.4	0.3
Balance, period end	(1.5)	(1.9)
Net Unrealized Losses on Available for Sale Securities
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance, beginning period	0	0
Other comprehensive (loss) income	(0.1)	0
Balance, period end	(0.1)	0
Net Unrealized Losses on Available for Sale Securities | Laclede Gas
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Balance, beginning period	0	0
Other comprehensive (loss) income	0	0
Balance, period end	$ 0	$ 0

LONG-TERM DEBT - Maturities of

LONG-TERM DEBT - Maturities of Long-term Debt (Details) $ in Millions	Sep. 30, 2015USD ($)
Maturities on long-term debt [Abstract]
2,016	$ 80
2,017	250
2,018	100
2,019	175
2,020	40
Laclede Gas
Maturities on long-term debt [Abstract]
2,016	0
2,017	0
2,018	100
2,019	50
2,020	0
Alagasco
Maturities on long-term debt [Abstract]
2,016	80
2,017	0
2,018	0
2,019	0
2,020	$ 40

LONG-TERM DEBT - Narrative (D

LONG-TERM DEBT - Narrative (Details) - USD ($)

Dec. 01, 2015

Jan. 15, 2015

Aug. 19, 2014

Dec. 06, 2013

Sep. 30, 2014

Sep. 30, 2015

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2013

Nov. 24, 2015

Nov. 20, 2015

Sep. 15, 2015

Mar. 31, 2015

Feb. 03, 2015

Nov. 03, 2014

Jun. 20, 2014

Jun. 11, 2014

Jan. 06, 2014

Debt Instrument [Line Items]

Long-term debt issued amount

$ 625,000,000

Stated interest rate on debt issued

2.00%

Fixed-rate long-term debt amount

$ 1,603,800,000

Long-term debt amount bearing variable interest rate

250,000,000

Long-term debt

$ 1,710,000,000

SEC effective shelf registration Form S-3 sale and issuance authorization under the dividend reinvestment and stock purchase program (in shares)

168,698

168,698

SEC effective shelf registration Form S-3 remaining and available for issuance under the dividend reinvestment and stock purchase program (in shares)

129,413

Percent of common stock equity

44.90%

47.00%

44.90%

Percent of long-term debt

55.10%

53.00%

55.10%

Repayment of long-term debt

$ 34,800,000

$ 80,000,000

$ 25,000,000

Debt instrument, principal outstanding, excluding current portion

$ 1,851,000,000

1,771,500,000

$ 1,851,000,000

Laclede Gas

Debt Instrument [Line Items]

Long-term debt

$ 810,000,000

Percent of common stock equity

55.50%

56.20%

55.50%

Percent of long-term debt

44.50%

43.80%

44.50%

Repayment of long-term debt

$ 0

$ 80,000,000

$ 25,000,000

MoPSC authorized debt issuance through June 30, 2015 - maximum available

518,000,000

Debt instrument, principal outstanding, excluding current portion

$ 807,900,000

808,100,000

$ 807,900,000

Alagasco

Debt Instrument [Line Items]

Long-term debt

$ 250,000,000

Percent of common stock equity

77.30%

83.70%

77.30%

Percent of long-term debt

22.70%

16.30%

22.70%

Long-term debt reclassified to current

$ 80,000,000

Repayment of long-term debt

$ 0

34,800,000

$ 0

Long-term debt amount authorized

$ 80,000,000

$ 35,000,000

Debt instrument, principal outstanding, excluding current portion

$ 249,800,000

170,000,000

$ 249,800,000

Debt instrument redeemed

$ 34,800,000

Unsecured debt

$ 115,000,000

Alagasco | Unsecured notes

Debt Instrument [Line Items]

Long-term debt issued amount

115,000,000

Long-term debt reclassified to current

80,000,000

Floating Rate Senior Notes, due August 15, 2017 | Senior Notes

Debt Instrument [Line Items]

Long-term debt issued amount

250,000,000

2.55% Senior Notes, due August 15, 2019 | Senior Notes

Debt Instrument [Line Items]

Long-term debt issued amount

$ 125,000,000

Stated interest rate on debt issued

2.55%

4.70% Senior Notes, due August 15, 2044 | Senior Notes

Debt Instrument [Line Items]

Long-term debt issued amount

$ 250,000,000

Stated interest rate on debt issued

4.70%

No Call Options

Debt Instrument [Line Items]

Long-term debt

25,000,000

No Call Options | Laclede Gas

Debt Instrument [Line Items]

Long-term debt

25,000,000

Make Whole Call Options

Debt Instrument [Line Items]

Long-term debt

710,000,000

Make Whole Call Options | Laclede Gas

Debt Instrument [Line Items]

Long-term debt

$ 435,000,000

2.0% Series A Remarketable Subordinated Notes, due April 1, 2022 | Junior Subordinated Debt

Debt Instrument [Line Items]

Stated interest rate on debt issued

2.00%

Long-term debt

$ 143,800,000

6.35% Series, due June 1, 2029 | Laclede Gas | Mortgages

Debt Instrument [Line Items]

Stated interest rate on debt issued

6.35%

Repayment of long-term debt

$ 80,000,000

5.7% Notes, due January 15, 2035 | Alagasco

Debt Instrument [Line Items]

Stated interest rate on debt issued

5.70%

5.70%

5.70%

5.70%

Debt instrument, principal outstanding, excluding current portion

$ 34,800,000

5.368% Notes, due December 1, 2015 | Alagasco

Debt Instrument [Line Items]

Long-term debt issued amount

$ 80,000,000

Stated interest rate on debt issued

5.368%

5.368%

5.368%

3.21% Notes, due September 15, 2025 | Alagasco

Debt Instrument [Line Items]

Stated interest rate on debt issued

3.21%

3.21%

3.21%

Unsecured debt

$ 35,000,000

3.21% Notes, due September 15, 2025 | Alagasco | Unsecured notes

Debt Instrument [Line Items]

Long-term debt issued amount

$ 35,000,000

Stated interest rate on debt issued

3.21%

Debt issued, maturity term

10 years

Three-Month LIBOR | Floating Rate Senior Notes, due August 15, 2017 | Senior Notes

Debt Instrument [Line Items]

Description of variable rate basis

three-month LIBOR

Basis spread on variable rate

0.75%

One to six months prior to maturity | Subject to Callable at Par

Debt Instrument [Line Items]

Long-term debt

$ 725,000,000

Redemption period prior to maturity, minimum

1 month

Redemption period prior to maturity, maximum

6 months

One year prior to maturity | Subject to Callable at Par

Debt Instrument [Line Items]

Long-term debt

$ 250,000,000

Redemption period prior to maturity

1 year

Three to six months prior to maturity | Subject to Callable at Par | Laclede Gas

Debt Instrument [Line Items]

Long-term debt

$ 350,000,000

Redemption period prior to maturity, minimum

3 months

Redemption period prior to maturity, maximum

6 months

Subsequent Event

Debt Instrument [Line Items]

SEC effective shelf registration Form S-3 remaining and available for issuance under the dividend reinvestment and stock purchase program (in shares)

123,889

123,889

Subsequent Event | Laclede Gas

Debt Instrument [Line Items]

MoPSC authorized debt issuance - remaining available

$ 369,700,000

$ 369,700,000

Scenario, Forecast | Notes 4.31%, Due December 1, 2045 | Alagasco

Debt Instrument [Line Items]

Unsecured debt

$ 80,000,000

Scenario, Forecast | Notes 4.31%, Due December 1, 2045 | Alagasco | Unsecured notes

Debt Instrument [Line Items]

Long-term debt issued amount

$ 80,000,000

Stated interest rate on debt issued

4.31%

Debt issued, maturity term

30 years

NOTES PAYABLE AND CREDIT AGRE65

NOTES PAYABLE AND CREDIT AGREEMENTS - Narrative (Details)	Sep. 02, 2014USD ($)bank	Sep. 30, 2014USD ($)	Sep. 30, 2015USD ($)bank	Sep. 30, 2014USD ($)
Line of Credit Facility [Line Items]
Minimum borrowing outstanding			$ 180,100,000	$ 0
Maximum borrowing outstanding			488,500,000	300,500,000
Short-term debt		$ 287,100,000	$ 338,000,000	287,100,000
Speculative interest rate increase			1.00%
Decrease in cash flow with an impact of 100 basis point interest rate increase			$ 3,000,000
Laclede Gas
Line of Credit Facility [Line Items]
Minimum borrowing outstanding			104,200,000	45,500,000
Maximum borrowing outstanding			341,000,000	272,100,000
Short-term debt		238,600,000	$ 233,000,000	238,600,000
Speculative interest rate increase			1.00%
Decrease in cash flow with an impact of 100 basis point interest rate increase			$ 2,100,000
Alagasco
Line of Credit Facility [Line Items]
Speculative interest rate increase			1.00%
Decrease in cash flow with an impact of 100 basis point interest rate increase			$ 200,000
Line of Credit
Line of Credit Facility [Line Items]
Line of credit facility borrowing capacity			$ 150,000,000
Banks in syndicated line of credit facility | bank			9
Minimum required ratio of earnings before interest, taxes, depreciation, and amortization (EBITDA) times interest expense as required by the line of credit covenant			70.00%
Debt to total capitalization ratio			0.58
Minimum borrowing outstanding			$ 32,500,000	0
Maximum borrowing outstanding			80,000,000	40,000,000
Short-term debt		32,500,000	74,000,000	32,500,000
Line of Credit | Laclede Gas
Line of Credit Facility [Line Items]
Line of credit facility borrowing capacity			$ 450,000,000
Banks in syndicated line of credit facility | bank			9
Minimum required ratio of earnings before interest, taxes, depreciation, and amortization (EBITDA) times interest expense as required by the line of credit covenant			70.00%
Debt to total capitalization ratio			0.50
Minimum borrowing outstanding			$ 102,100,000	0
Maximum borrowing outstanding			341,000,000	244,500,000
Short-term debt		238,600,000	$ 233,000,000	238,600,000
Line of Credit | Alagasco
Line of Credit Facility [Line Items]
Line of credit facility borrowing capacity	$ 150,000,000
Banks in syndicated line of credit facility | bank	12
Minimum required ratio of earnings before interest, taxes, depreciation, and amortization (EBITDA) times interest expense as required by the line of credit covenant	70.00%
Debt to total capitalization ratio			0.24
Minimum borrowing outstanding		9,000,000	$ 0	0
Maximum borrowing outstanding		16,000,000	69,500,000	55,000,000
Short-term debt		$ 16,000,000	$ 31,000,000	$ 16,000,000
Line of Credit | Liabilities | Lender Concentration Risk
Line of Credit Facility [Line Items]
Percent of debt by a singe bank			15.60%
Line of Credit | Liabilities | Lender Concentration Risk | Laclede Gas
Line of Credit Facility [Line Items]
Percent of debt by a singe bank			15.60%
Line of Credit | Liabilities | Lender Concentration Risk | Alagasco
Line of Credit Facility [Line Items]
Percent of debt by a singe bank	10.00%

NOTES PAYABLE AND CREDIT AGRE66

NOTES PAYABLE AND CREDIT AGREEMENTS - Laclede Group's Short-term Borrowings (Details) - USD ($)	1 Months Ended	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Short-term Debt [Line Items]
Weighted average borrowings outstanding		$ 300,600,000	$ 82,300,000
Weighted average interest rate		0.70%	0.50%
Minimum borrowing outstanding		$ 180,100,000	$ 0
Maximum borrowing outstanding		488,500,000	300,500,000
Short-term debt	$ 287,100,000	$ 338,000,000	$ 287,100,000
Weighted average interest rate	0.50%	0.80%	0.50%
Laclede Gas
Short-term Debt [Line Items]
Weighted average borrowings outstanding		$ 213,000,000	$ 141,000,000
Weighted average interest rate		0.40%	0.30%
Minimum borrowing outstanding		$ 104,200,000	$ 45,500,000
Maximum borrowing outstanding		341,000,000	272,100,000
Short-term debt	$ 238,600,000	$ 233,000,000	$ 238,600,000
Weighted average interest rate	0.30%	0.50%	0.30%
Commercial Paper | Laclede Gas
Short-term Debt [Line Items]
Weighted average borrowings outstanding		$ 212,700,000	$ 77,600,000
Weighted average interest rate		0.40%	0.30%
Minimum borrowing outstanding		$ 102,100,000	$ 0
Maximum borrowing outstanding		341,000,000	244,500,000
Short-term debt	$ 238,600,000	$ 233,000,000	$ 238,600,000
Weighted average interest rate	0.30%	0.50%	0.30%
Line of Credit
Short-term Debt [Line Items]
Weighted average borrowings outstanding		$ 65,600,000	$ 3,600,000
Weighted average interest rate		1.40%	1.40%
Minimum borrowing outstanding		$ 32,500,000	$ 0
Maximum borrowing outstanding		80,000,000	40,000,000
Short-term debt	$ 32,500,000	$ 74,000,000	$ 32,500,000
Weighted average interest rate	1.40%	1.50%	1.40%
Line of Credit | Laclede Gas
Short-term Debt [Line Items]
Minimum borrowing outstanding		$ 102,100,000	$ 0
Maximum borrowing outstanding		341,000,000	244,500,000
Short-term debt	$ 238,600,000	233,000,000	238,600,000
Line of Credit | Alagasco
Short-term Debt [Line Items]
Weighted average borrowings outstanding	$ 13,200,000	$ 22,300,000	$ 13,700,000
Weighted average interest rate	1.20%	1.10%	1.30%
Minimum borrowing outstanding	$ 9,000,000	$ 0	$ 0
Maximum borrowing outstanding	16,000,000	69,500,000	55,000,000
Short-term debt	$ 16,000,000	$ 31,000,000	$ 16,000,000
Weighted average interest rate	1.20%	1.20%	1.20%

NOTES PAYABLE AND CREDIT AGRE67

NOTES PAYABLE AND CREDIT AGREEMENTS - Laclede Gas' Short-term Borrowings (Details) - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Short-term Debt [Line Items]
Weighted average borrowings outstanding	$ 300,600,000	$ 82,300,000
Weighted average interest rate	0.70%	0.50%
Minimum borrowing outstanding	$ 180,100,000	$ 0
Maximum borrowing outstanding	488,500,000	300,500,000
Short-term debt	$ 338,000,000	$ 287,100,000
Weighted average interest rate	0.80%	0.50%
Laclede Gas
Short-term Debt [Line Items]
Weighted average borrowings outstanding	$ 213,000,000	$ 141,000,000
Weighted average interest rate	0.40%	0.30%
Minimum borrowing outstanding	$ 104,200,000	$ 45,500,000
Maximum borrowing outstanding	341,000,000	272,100,000
Short-term debt	$ 233,000,000	$ 238,600,000
Weighted average interest rate	0.50%	0.30%
Laclede Gas | Commercial Paper
Short-term Debt [Line Items]
Weighted average borrowings outstanding	$ 212,700,000	$ 77,600,000
Weighted average interest rate	0.40%	0.30%
Minimum borrowing outstanding	$ 102,100,000	$ 0
Maximum borrowing outstanding	341,000,000	244,500,000
Short-term debt	$ 233,000,000	$ 238,600,000
Weighted average interest rate	0.50%	0.30%
Laclede Gas | Notes Payable to Related Party
Short-term Debt [Line Items]
Weighted average borrowings outstanding	$ 300,000	$ 63,400,000
Weighted average interest rate	0.50%	0.30%
Minimum borrowing outstanding	$ 0	$ 0
Maximum borrowing outstanding	10,400,000	189,000,000
Short-term debt	$ 0	$ 0
Weighted average interest rate	0.00%	0.00%

NOTES PAYABLE AND CREDIT AGRE68

NOTES PAYABLE AND CREDIT AGREEMENTS - Alagasco's Short-term Borrowings (Details) - USD ($)	1 Months Ended	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Short-term Debt [Line Items]
Weighted average borrowings outstanding		$ 300,600,000	$ 82,300,000
Weighted average interest rate		0.70%	0.50%
Minimum borrowing outstanding		$ 180,100,000	$ 0
Maximum borrowing outstanding		488,500,000	300,500,000
Short-term debt	$ 287,100,000	$ 338,000,000	$ 287,100,000
Weighted average interest rate	0.50%	0.80%	0.50%
Line of Credit
Short-term Debt [Line Items]
Weighted average borrowings outstanding		$ 65,600,000	$ 3,600,000
Weighted average interest rate		1.40%	1.40%
Minimum borrowing outstanding		$ 32,500,000	$ 0
Maximum borrowing outstanding		80,000,000	40,000,000
Short-term debt	$ 32,500,000	$ 74,000,000	$ 32,500,000
Weighted average interest rate	1.40%	1.50%	1.40%
Alagasco | Line of Credit
Short-term Debt [Line Items]
Weighted average borrowings outstanding	$ 13,200,000	$ 22,300,000	$ 13,700,000
Weighted average interest rate	1.20%	1.10%	1.30%
Minimum borrowing outstanding	$ 9,000,000	$ 0	$ 0
Maximum borrowing outstanding	16,000,000	69,500,000	55,000,000
Short-term debt	$ 16,000,000	$ 31,000,000	$ 16,000,000
Weighted average interest rate	1.20%	1.20%	1.20%

FAIR VALUE OF FINANCIAL INSTR69

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Millions	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 13.8	$ 16.1		$ 53		$ 27.5
Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	13.8	16.1
Short-term debt	338	287.1
Long-term debt, including current portion	1,851.5	1,851
Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	13.8	16.1
Short-term debt	338	287.1
Long-term debt, including current portion	1,944.2	1,937.3
Laclede Gas
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	1.7	3.7		$ 23.9		$ 2.4
Laclede Gas | Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	1.7	3.7
Short-term debt	233	238.6
Long-term debt, including current portion	808.1	807.9
Laclede Gas | Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	1.7	3.7
Short-term debt	233	238.6
Long-term debt, including current portion	880.2	876.2
Alagasco
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	7.2	5.6	$ 3		$ 5.6
Alagasco | Carrying Amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	7.2	5.6
Short-term debt	31	16
Long-term debt, including current portion	250	249.8
Alagasco | Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	7.2	5.6
Short-term debt	31	16
Long-term debt, including current portion	263.2	266.4
Quoted Prices in Active Markets (Level 1)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	13.8	16.1
Short-term debt	0	0
Long-term debt, including current portion	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	1.7	3.7
Short-term debt	0	0
Long-term debt, including current portion	0	0
Quoted Prices in Active Markets (Level 1) | Alagasco
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	7.2	5.6
Short-term debt	0	0
Long-term debt, including current portion	0	0
Significant Observable Inputs (Level 2)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0
Short-term debt	338	287.1
Long-term debt, including current portion	1,944.2	1,937.3
Significant Observable Inputs (Level 2) | Laclede Gas
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0
Short-term debt	233	238.6
Long-term debt, including current portion	880.2	876.2
Significant Observable Inputs (Level 2) | Alagasco
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0
Short-term debt	31	16
Long-term debt, including current portion	263.2	266.4
Significant Unobservable Inputs (Level 3)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0
Short-term debt	0	0
Long-term debt, including current portion	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
Short-term debt	0	0
Long-term debt, including current portion	0	0
Significant Unobservable Inputs (Level 3) | Alagasco
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	0	0
Short-term debt	0	0
Long-term debt, including current portion	$ 0	$ 0

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Millions	Sep. 30, 2015	Sep. 30, 2014
ASSETS
Derivative asset after the effects of netting	$ 5.2	$ 2.8
Laclede Gas
ASSETS
Derivative asset after the effects of netting	0	(0.4)
Fair Value, Measurements, Recurring | Laclede Gas
ASSETS
Effects of netting and cash margin receivables/payables	(1.3)	(2.5)
Derivative asset after the effects of netting	19.5	19.6
LIABILITIES
Effects of netting and cash margin receivables/payables	(16.7)	(5.5)
Derivative liability after the effects of netting	5.9	4
Fair Value, Measurements, Recurring | Quoted Prices in Active Markets (Level 1) | Laclede Gas
ASSETS
Derivative asset before effects of netting	16.8	18.1
LIABILITIES
Derivative liability before effects of netting	16.7	5.4
Fair Value, Measurements, Recurring | Significant Observable Inputs (Level 2) | Laclede Gas
ASSETS
Derivative asset before effects of netting	4	4
LIABILITIES
Derivative liability before effects of netting	5.9	4.1
Fair Value, Measurements, Recurring | Significant Unobservable Inputs (Level 3) | Laclede Gas
ASSETS
Derivative asset before effects of netting	0	0
LIABILITIES
Derivative liability before effects of netting	0	0
Fair Value, Measurements, Recurring | U. S. Stock/Bond Mutual Funds | Laclede Gas
ASSETS
Effects of netting and cash margin receivables/payables	0	0
Derivative asset after the effects of netting	19.5	19.6
Fair Value, Measurements, Recurring | U. S. Stock/Bond Mutual Funds | Quoted Prices in Active Markets (Level 1) | Laclede Gas
ASSETS
Derivative asset before effects of netting	15.5	15.7
Fair Value, Measurements, Recurring | U. S. Stock/Bond Mutual Funds | Significant Observable Inputs (Level 2) | Laclede Gas
ASSETS
Derivative asset before effects of netting	4	3.9
Fair Value, Measurements, Recurring | U. S. Stock/Bond Mutual Funds | Significant Unobservable Inputs (Level 3) | Laclede Gas
ASSETS
Derivative asset before effects of netting	0	0
Fair Value, Measurements, Recurring | NYMEX/ICE natural gas contracts | Laclede Gas
ASSETS
Effects of netting and cash margin receivables/payables	(1.3)	(2.4)
Derivative asset after the effects of netting	0	0
LIABILITIES
Effects of netting and cash margin receivables/payables	(16.4)	(5.2)
Derivative liability after the effects of netting	0	0
Fair Value, Measurements, Recurring | NYMEX/ICE natural gas contracts | Quoted Prices in Active Markets (Level 1) | Laclede Gas
ASSETS
Derivative asset before effects of netting	1.3	2.4
LIABILITIES
Derivative liability before effects of netting	16.4	5.2
Fair Value, Measurements, Recurring | NYMEX/ICE natural gas contracts | Significant Observable Inputs (Level 2) | Laclede Gas
ASSETS
Derivative asset before effects of netting	0	0
LIABILITIES
Derivative liability before effects of netting	0	0
Fair Value, Measurements, Recurring | NYMEX/ICE natural gas contracts | Significant Unobservable Inputs (Level 3) | Laclede Gas
ASSETS
Derivative asset before effects of netting	0	0
LIABILITIES
Derivative liability before effects of netting	0	0
Fair Value, Measurements, Recurring | OTCBB natural gas contracts | Laclede Gas
ASSETS
Effects of netting and cash margin receivables/payables		(0.1)
Derivative asset after the effects of netting		0
LIABILITIES
Effects of netting and cash margin receivables/payables	0	(0.1)
Derivative liability after the effects of netting	5.9	4
Fair Value, Measurements, Recurring | OTCBB natural gas contracts | Quoted Prices in Active Markets (Level 1) | Laclede Gas
ASSETS
Derivative asset before effects of netting		0
LIABILITIES
Derivative liability before effects of netting	0	0
Fair Value, Measurements, Recurring | OTCBB natural gas contracts | Significant Observable Inputs (Level 2) | Laclede Gas
ASSETS
Derivative asset before effects of netting		0.1
LIABILITIES
Derivative liability before effects of netting	5.9	4.1
Fair Value, Measurements, Recurring | OTCBB natural gas contracts | Significant Unobservable Inputs (Level 3) | Laclede Gas
ASSETS
Derivative asset before effects of netting		0
LIABILITIES
Derivative liability before effects of netting	0	0
Fair Value, Measurements, Recurring | Gasoline and heating oil contracts | Laclede Gas
LIABILITIES
Effects of netting and cash margin receivables/payables	(0.3)
Derivative liability after the effects of netting	0
Fair Value, Measurements, Recurring | Gasoline and heating oil contracts | Quoted Prices in Active Markets (Level 1) | Laclede Gas
LIABILITIES
Derivative liability before effects of netting	0.3
Fair Value, Measurements, Recurring | Gasoline and heating oil contracts | Significant Observable Inputs (Level 2) | Laclede Gas
LIABILITIES
Derivative liability before effects of netting	0
Fair Value, Measurements, Recurring | Gasoline and heating oil contracts | Significant Unobservable Inputs (Level 3) | Laclede Gas
LIABILITIES
Derivative liability before effects of netting	0
Fair Value, Measurements, Recurring | NYMEX gasoline and heating oil contracts | Laclede Gas
LIABILITIES
Effects of netting and cash margin receivables/payables		(0.2)
Derivative liability after the effects of netting		0
Fair Value, Measurements, Recurring | NYMEX gasoline and heating oil contracts | Quoted Prices in Active Markets (Level 1) | Laclede Gas
LIABILITIES
Derivative liability before effects of netting		0.2
Fair Value, Measurements, Recurring | NYMEX gasoline and heating oil contracts | Significant Observable Inputs (Level 2) | Laclede Gas
LIABILITIES
Derivative liability before effects of netting		0
Fair Value, Measurements, Recurring | NYMEX gasoline and heating oil contracts | Significant Unobservable Inputs (Level 3) | Laclede Gas
LIABILITIES
Derivative liability before effects of netting		0
Fair Value, Measurements, Recurring | Gas Utility
ASSETS
Effects of netting and cash margin receivables/payables	(1.3)	(2.5)
Derivative asset after the effects of netting	19.5	19.6
LIABILITIES
Effects of netting and cash margin receivables/payables	(16.7)	(5.5)
Derivative liability after the effects of netting	5.9	4
Fair Value, Measurements, Recurring | Gas Utility | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before effects of netting	16.8	18.1
LIABILITIES
Derivative liability before effects of netting	16.7	5.4
Fair Value, Measurements, Recurring | Gas Utility | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before effects of netting	4	4
LIABILITIES
Derivative liability before effects of netting	5.9	4.1
Fair Value, Measurements, Recurring | Gas Utility | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before effects of netting	0	0
LIABILITIES
Derivative liability before effects of netting	0	0
Fair Value, Measurements, Recurring | Gas Utility | U. S. Stock/Bond Mutual Funds
ASSETS
Effects of netting and cash margin receivables/payables	0	0
Derivative asset after the effects of netting	19.5	19.6
Fair Value, Measurements, Recurring | Gas Utility | U. S. Stock/Bond Mutual Funds | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before effects of netting	15.5	15.7
Fair Value, Measurements, Recurring | Gas Utility | U. S. Stock/Bond Mutual Funds | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before effects of netting	4	3.9
Fair Value, Measurements, Recurring | Gas Utility | U. S. Stock/Bond Mutual Funds | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before effects of netting	0	0
Fair Value, Measurements, Recurring | Gas Utility | NYMEX/ICE natural gas contracts
ASSETS
Effects of netting and cash margin receivables/payables	(1.3)	(2.4)
Derivative asset after the effects of netting	0	0
LIABILITIES
Effects of netting and cash margin receivables/payables	(16.4)	(5.2)
Derivative liability after the effects of netting	0	0
Fair Value, Measurements, Recurring | Gas Utility | NYMEX/ICE natural gas contracts | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before effects of netting	1.3	2.4
LIABILITIES
Derivative liability before effects of netting	16.4	5.2
Fair Value, Measurements, Recurring | Gas Utility | NYMEX/ICE natural gas contracts | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before effects of netting	0	0
LIABILITIES
Derivative liability before effects of netting	0	0
Fair Value, Measurements, Recurring | Gas Utility | NYMEX/ICE natural gas contracts | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before effects of netting	0	0
LIABILITIES
Derivative liability before effects of netting	0	0
Fair Value, Measurements, Recurring | Gas Utility | OTCBB natural gas contracts
ASSETS
Effects of netting and cash margin receivables/payables		(0.1)
Derivative asset after the effects of netting		0
LIABILITIES
Effects of netting and cash margin receivables/payables	0	(0.1)
Derivative liability after the effects of netting	5.9	4
Fair Value, Measurements, Recurring | Gas Utility | OTCBB natural gas contracts | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before effects of netting		0
LIABILITIES
Derivative liability before effects of netting	0	0
Fair Value, Measurements, Recurring | Gas Utility | OTCBB natural gas contracts | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before effects of netting		0.1
LIABILITIES
Derivative liability before effects of netting	5.9	4.1
Fair Value, Measurements, Recurring | Gas Utility | OTCBB natural gas contracts | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before effects of netting		0
LIABILITIES
Derivative liability before effects of netting	0	0
Fair Value, Measurements, Recurring | Gas Utility | NYMEX gasoline and heating oil contracts
LIABILITIES
Effects of netting and cash margin receivables/payables	(0.3)	(0.2)
Derivative liability after the effects of netting	0	0
Fair Value, Measurements, Recurring | Gas Utility | NYMEX gasoline and heating oil contracts | Quoted Prices in Active Markets (Level 1)
LIABILITIES
Derivative liability before effects of netting	0.3	0.2
Fair Value, Measurements, Recurring | Gas Utility | NYMEX gasoline and heating oil contracts | Significant Observable Inputs (Level 2)
LIABILITIES
Derivative liability before effects of netting	0	0
Fair Value, Measurements, Recurring | Gas Utility | NYMEX gasoline and heating oil contracts | Significant Unobservable Inputs (Level 3)
LIABILITIES
Derivative liability before effects of netting	0	0
Fair Value, Measurements, Recurring | Gas Marketing
ASSETS
Effects of netting and cash margin receivables/payables	(8.4)	(4.5)
Derivative asset after the effects of netting	24.7	22.7
LIABILITIES
Effects of netting and cash margin receivables/payables	(22.3)	(7.5)
Derivative liability after the effects of netting	7.6	4.5
Fair Value, Measurements, Recurring | Gas Marketing | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before effects of netting	23.1	19.1
LIABILITIES
Derivative liability before effects of netting	17.9	6.5
Fair Value, Measurements, Recurring | Gas Marketing | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before effects of netting	9.8	7.9
LIABILITIES
Derivative liability before effects of netting	12	5.5
Fair Value, Measurements, Recurring | Gas Marketing | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before effects of netting	0.2	0.2
LIABILITIES
Derivative liability before effects of netting	0	0
Fair Value, Measurements, Recurring | Gas Marketing | NYMEX/ICE natural gas contracts
ASSETS
Effects of netting and cash margin receivables/payables	(6.6)
Derivative asset after the effects of netting	4
LIABILITIES
Effects of netting and cash margin receivables/payables	(5.1)	(1.8)
Derivative liability after the effects of netting	0	0
Fair Value, Measurements, Recurring | Gas Marketing | NYMEX/ICE natural gas contracts | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before effects of netting	6.3
LIABILITIES
Derivative liability before effects of netting	1.2	1.1
Fair Value, Measurements, Recurring | Gas Marketing | NYMEX/ICE natural gas contracts | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before effects of netting	4.3
LIABILITIES
Derivative liability before effects of netting	3.9	0.7
Fair Value, Measurements, Recurring | Gas Marketing | NYMEX/ICE natural gas contracts | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before effects of netting	0
LIABILITIES
Derivative liability before effects of netting	0	0
Fair Value, Measurements, Recurring | Gas Marketing | NYMEX natural gas contracts
ASSETS
Effects of netting and cash margin receivables/payables		(1.8)
Derivative asset after the effects of netting		0.4
Fair Value, Measurements, Recurring | Gas Marketing | NYMEX natural gas contracts | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before effects of netting		1
Fair Value, Measurements, Recurring | Gas Marketing | NYMEX natural gas contracts | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before effects of netting		1.2
Fair Value, Measurements, Recurring | Gas Marketing | NYMEX natural gas contracts | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before effects of netting		0
Fair Value, Measurements, Recurring | Gas Marketing | Natural gas commodity contracts
ASSETS
Effects of netting and cash margin receivables/payables	(0.5)	(0.2)
Derivative asset after the effects of netting	1.2	2.7
LIABILITIES
Effects of netting and cash margin receivables/payables	(0.5)	(0.2)
Derivative liability after the effects of netting	1.7	0.5
Fair Value, Measurements, Recurring | Gas Marketing | Natural gas commodity contracts | Quoted Prices in Active Markets (Level 1)
ASSETS
Derivative asset before effects of netting	0	0
LIABILITIES
Derivative liability before effects of netting	0	0
Fair Value, Measurements, Recurring | Gas Marketing | Natural gas commodity contracts | Significant Observable Inputs (Level 2)
ASSETS
Derivative asset before effects of netting	1.5	2.7
LIABILITIES
Derivative liability before effects of netting	2.2	0.7
Fair Value, Measurements, Recurring | Gas Marketing | Natural gas commodity contracts | Significant Unobservable Inputs (Level 3)
ASSETS
Derivative asset before effects of netting	0.2	0.2
LIABILITIES
Derivative liability before effects of netting	$ 0	$ 0

DERIVATIVE INSTRUMENTS AND HE71

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES Narrative (Details) gal in Millions, MMBTU in Millions	May. 21, 2015USD ($)	Aug. 06, 2014USD ($)	Dec. 01, 2015USD ($)	Sep. 30, 2015USD ($)MMBTU$ / galgal	Sep. 15, 2015USD ($)	Apr. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Sep. 30, 2014USD ($)	Aug. 19, 2014USD ($)	Jul. 08, 2014USD ($)
Derivative [Line Items]
Notional amount of non-exchange traded natural gas commodity contracts (in MMBtu) | MMBTU				104.7
Notional amount of non-exchange traded natural gas commodity contracts to be settled during fiscal 2016 | MMBTU				88
Notional amount of non-exchange traded natural gas commodity contracts to be settled during fiscal 2017 | MMBTU				14.9
Notional amount of non-exchange traded natural gas commodity to be settled during fiscal 2018 | MMBTU				1.7
Notional amount of non-exchange traded natural gas commodity to be settled during fiscal 2019 | MMBTU				0.1
Long-term debt issued amount									$ 625,000,000
Cash margin receivables not offset with derivatives				$ 5,900,000				$ 4,400,000
Cash Flow Hedging | Designated as Hedging Instrument | Interest Rate Swaps
Derivative [Line Items]
Notional amount										$ 375,000,000
Loss on termination and settlement of interest rate swap		$ 19,000,000
Laclede Gas
Derivative [Line Items]
Gasoline futures contracts notional amount (in gallons) | gal				1.8
Average price of future contracts (dollars per gallon) | $ / gal				1.63
MMBtu (millions) | MMBTU				20.3
Cash margin receivables not offset with derivatives				$ 5,900,000				$ 4,400,000
Alagasco
Derivative [Line Items]
Unsecured debt							$ 115,000,000
Alagasco | 3.21% Notes, due September 15, 2025
Derivative [Line Items]
Unsecured debt					$ 35,000,000
Alagasco | Notes 4.31%, Due December 1, 2045 | Scenario, Forecast
Derivative [Line Items]
Unsecured debt			$ 80,000,000
Alagasco | Designated as Hedging Instrument | Interest Rate Swaps
Derivative [Line Items]
Notional amount						$ 24,000,000	$ 80,500,000
Fixed interest rate, lower range							2.18%
Fixed interest rate, higher range							2.85%
Gain on settlement of derivative	$ 2,700,000

DERIVATIVE INSTRUMENTS AND HE72

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Exchange-Traded/Cleared Derivatives (Details) MMBTU in Thousands	Sep. 30, 2015MMBTU$ / MMBTU$ / gal
Laclede Gas
Derivative [Line Items]
MMBtu (millions)	20,300
Avg. Price Per MMBtu | $ / gal	1.63
Gas Utility | Natural gas contracts | Fiscal 2016 | Open Short Futures Positions
Derivative [Line Items]
MMBtu (millions)	0
Avg. Price Per MMBtu | $ / MMBTU	0
Gas Utility | Natural gas contracts | Fiscal 2016 | Open Long Futures Positions
Derivative [Line Items]
MMBtu (millions)	29,020
Avg. Price Per MMBtu | $ / MMBTU	3.19
Gas Utility | Natural gas contracts | Fiscal 2017 | Open Short Futures Positions
Derivative [Line Items]
MMBtu (millions)	0
Avg. Price Per MMBtu | $ / MMBTU	0
Gas Utility | Natural gas contracts | Fiscal 2017 | Open Long Futures Positions
Derivative [Line Items]
MMBtu (millions)	1,570
Avg. Price Per MMBtu | $ / MMBTU	3.04
Gas Utility | Natural gas contracts | Fiscal 2018 | Open Long Futures Positions
Derivative [Line Items]
MMBtu (millions)	0
Avg. Price Per MMBtu | $ / MMBTU	0
Gas Utility | ICE Open basis swap positions | Fiscal 2016 | Open Short Futures Positions
Derivative [Line Items]
MMBtu (millions)	0
Avg. Price Per MMBtu | $ / MMBTU	0
Gas Utility | ICE Open basis swap positions | Fiscal 2016 | Open Long Futures Positions
Derivative [Line Items]
MMBtu (millions)	0
Avg. Price Per MMBtu | $ / MMBTU	0
Gas Utility | ICE Open basis swap positions | Fiscal 2017 | Open Short Futures Positions
Derivative [Line Items]
MMBtu (millions)	0
Avg. Price Per MMBtu | $ / MMBTU	0
Gas Utility | ICE Open basis swap positions | Fiscal 2017 | Open Long Futures Positions
Derivative [Line Items]
MMBtu (millions)	0
Avg. Price Per MMBtu | $ / MMBTU	0
Gas Utility | ICE Open basis swap positions | Fiscal 2018 | Open Long Futures Positions
Derivative [Line Items]
MMBtu (millions)	0
Avg. Price Per MMBtu | $ / MMBTU	0
Gas Utility | OTC Open long futures/swap positions | Fiscal 2016 | Open Long Futures Positions
Derivative [Line Items]
MMBtu (millions)	4,430
Avg. Price Per MMBtu | $ / MMBTU	3.99
Gas Utility | OTC Open long futures/swap positions | Fiscal 2017 | Open Long Futures Positions
Derivative [Line Items]
MMBtu (millions)	320
Avg. Price Per MMBtu | $ / MMBTU	3.64
Gas Marketing | Natural gas contracts | Fiscal 2016 | Open Short Futures Positions
Derivative [Line Items]
MMBtu (millions)	13,340
Avg. Price Per MMBtu | $ / MMBTU	3.26
Gas Marketing | Natural gas contracts | Fiscal 2016 | Open Long Futures Positions
Derivative [Line Items]
MMBtu (millions)	7,060
Avg. Price Per MMBtu | $ / MMBTU	3.17
Gas Marketing | Natural gas contracts | Fiscal 2017 | Open Short Futures Positions
Derivative [Line Items]
MMBtu (millions)	2,130
Avg. Price Per MMBtu | $ / MMBTU	3.42
Gas Marketing | Natural gas contracts | Fiscal 2017 | Open Long Futures Positions
Derivative [Line Items]
MMBtu (millions)	2,770
Avg. Price Per MMBtu | $ / MMBTU	3.43
Gas Marketing | Natural gas contracts | Fiscal 2018 | Open Long Futures Positions
Derivative [Line Items]
MMBtu (millions)	120
Avg. Price Per MMBtu | $ / MMBTU	3.37
Gas Marketing | ICE Open basis swap positions | Fiscal 2016 | Open Short Futures Positions
Derivative [Line Items]
MMBtu (millions)	10,620
Avg. Price Per MMBtu | $ / MMBTU	0.17
Gas Marketing | ICE Open basis swap positions | Fiscal 2016 | Open Long Futures Positions
Derivative [Line Items]
MMBtu (millions)	23,290
Avg. Price Per MMBtu | $ / MMBTU	0.27
Gas Marketing | ICE Open basis swap positions | Fiscal 2017 | Open Short Futures Positions
Derivative [Line Items]
MMBtu (millions)	1,400
Avg. Price Per MMBtu | $ / MMBTU	0.20
Gas Marketing | ICE Open basis swap positions | Fiscal 2017 | Open Long Futures Positions
Derivative [Line Items]
MMBtu (millions)	9,040
Avg. Price Per MMBtu | $ / MMBTU	0.45
Gas Marketing | ICE Open basis swap positions | Fiscal 2018 | Open Long Futures Positions
Derivative [Line Items]
MMBtu (millions)	1,090
Avg. Price Per MMBtu | $ / MMBTU	0.50
Gas Marketing | OTC Open long futures/swap positions | Fiscal 2016 | Open Long Futures Positions
Derivative [Line Items]
MMBtu (millions)	0
Avg. Price Per MMBtu | $ / MMBTU	0
Gas Marketing | OTC Open long futures/swap positions | Fiscal 2017 | Open Long Futures Positions
Derivative [Line Items]
MMBtu (millions)	0
Avg. Price Per MMBtu | $ / MMBTU	0

DERIVATIVE INSTRUMENTS AND HE73

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Gains (Losses) on Derivative Instruments (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Designated as Hedging Instrument | Cash Flow Hedging
Derivatives in Cash Flow Hedging Relationships [Abstract]
Effective portion of gain (loss) reclassified from AOCI to income	$ (4.4)	$ 2.5	$ (0.3)
Ineffective portion of gain (loss) on derivatives recognized in income	(0.4)	(0.2)	(0.8)
Designated as Hedging Instrument | Other Comprehensive Income (Loss) | Cash Flow Hedging
Derivatives in Cash Flow Hedging Relationships [Abstract]
Effective portion of gain (loss) recognized in OCI on derivatives	(5.5)	(4.5)	5
Designated as Hedging Instrument | Natural gas contracts | Cash Flow Hedging
Derivatives in Cash Flow Hedging Relationships [Abstract]
Effective portion of gain (loss) reclassified from AOCI to income	(3.5)	2.7	(0.5)
Ineffective portion of gain (loss) on derivatives recognized in income	(0.5)	0	(0.7)
Designated as Hedging Instrument | Natural gas contracts | Other Comprehensive Income (Loss) | Cash Flow Hedging
Derivatives in Cash Flow Hedging Relationships [Abstract]
Effective portion of gain (loss) recognized in OCI on derivatives	(4.3)	(4.6)	4.9
Designated as Hedging Instrument | Natural gas contracts | Gas Marketing Operating Revenues | Cash Flow Hedging
Derivatives in Cash Flow Hedging Relationships [Abstract]
Effective portion of gain (loss) reclassified from AOCI to income	1.7	4.2	0
Ineffective portion of gain (loss) on derivatives recognized in income	0	(0.1)	(0.4)
Designated as Hedging Instrument | Natural gas contracts | Gas Marketing Operating Expenses | Cash Flow Hedging
Derivatives in Cash Flow Hedging Relationships [Abstract]
Effective portion of gain (loss) reclassified from AOCI to income	(5.2)	(1.5)	(0.5)
Ineffective portion of gain (loss) on derivatives recognized in income	(0.5)	0.1	(0.3)
Designated as Hedging Instrument | Gasoline and heating oil contracts | Other Comprehensive Income (Loss) | Cash Flow Hedging
Derivatives in Cash Flow Hedging Relationships [Abstract]
Effective portion of gain (loss) recognized in OCI on derivatives	(1.2)	0.1	0.1
Designated as Hedging Instrument | Gasoline and heating oil contracts | Gas Utility Other Operating Expenses | Cash Flow Hedging
Derivatives in Cash Flow Hedging Relationships [Abstract]
Effective portion of gain (loss) reclassified from AOCI to income	(0.9)	(0.2)	0.2
Ineffective portion of gain (loss) on derivatives recognized in income	0.1	(0.2)	(0.1)
Not Designated as Hedging Instrument
Derivatives Not Designated as Hedging Instruments [Abstract]
Gain (loss) recognized in income on derivatives	(11.1)	(5.7)	(0.8)
Not Designated as Hedging Instrument | Gasoline and heating oil contracts | Other Income and (Income Deductions) - Net
Derivatives Not Designated as Hedging Instruments [Abstract]
Gain (loss) recognized in income on derivatives	(0.2)	0	0.1
Not Designated as Hedging Instrument | Natural gas commodity contracts | Gas Marketing Operating Revenues
Derivatives Not Designated as Hedging Instruments [Abstract]
Gain (loss) recognized in income on derivatives	(1.3)	(8.7)	(0.9)
Not Designated as Hedging Instrument | NYMEX / ICE natural gas contracts | Gas Marketing Operating Revenues
Derivatives Not Designated as Hedging Instruments [Abstract]
Gain (loss) recognized in income on derivatives	(9.6)	3	0
Laclede Gas | Designated as Hedging Instrument | Gasoline and heating oil contracts | Other Comprehensive Income (Loss) | Cash Flow Hedging
Derivatives in Cash Flow Hedging Relationships [Abstract]
Effective portion of gain (loss) recognized in OCI on derivatives	(1.2)	0.1	0.1
Laclede Gas | Designated as Hedging Instrument | Gasoline and heating oil contracts | Gas Utility Other Operating Expenses | Cash Flow Hedging
Derivatives in Cash Flow Hedging Relationships [Abstract]
Effective portion of gain (loss) reclassified from AOCI to income	(0.9)	(0.2)	0.2
Ineffective portion of gain (loss) on derivatives recognized in income	0.1	(0.2)	(0.1)
Laclede Gas | Not Designated as Hedging Instrument | Gasoline and heating oil contracts | Other Income and (Income Deductions) - Net
Derivatives Not Designated as Hedging Instruments [Abstract]
Gain (loss) recognized in income on derivatives	$ (0.2)	$ 0	$ 0.1

DERIVATIVE INSTRUMENTS AND HE74

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Fair Value of Derivative Instruments (Details) - USD ($) $ in Millions	Sep. 30, 2015	Sep. 30, 2014
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	$ 13.5	$ 7.7
Fair value of liability derivatives presented above	29.8	12
Gas Utility | Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	1.2	2.5
Fair value of liability derivatives presented above	22.3	9.3
Gas Utility | Gasoline and heating oil contracts | Designated as Hedging Instrument | Accounts Receivable – Other
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	0	0
Fair value of liability derivatives presented above	0.3	0.2
Gas Utility | Natural gas contracts | Not Designated as Hedging Instrument | Accounts Receivable – Other
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	1.2	2.4
Fair value of liability derivatives presented above	16.4	5.2
Gas Utility | Natural gas contracts | Not Designated as Hedging Instrument | Derivative Instrument Assets
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	0	0.1
Fair value of liability derivatives presented above	5.7	3.7
Gas Utility | Natural gas contracts | Not Designated as Hedging Instrument | Deferred Charges – Other
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above		0
Fair value of liability derivatives presented above		0.4
Gas Marketing | Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	5.2	1.4
Fair value of liability derivatives presented above	4	0.8
Gas Marketing | Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	7.1	3.8
Fair value of liability derivatives presented above	3.5	1.9
Gas Marketing | Natural gas contracts | Designated as Hedging Instrument | Derivative Instrument Assets
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	4.1	0.7
Fair value of liability derivatives presented above	3.2	0.4
Gas Marketing | Natural gas contracts | Designated as Hedging Instrument | Deferred Charges – Other
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	1.1	0.7
Fair value of liability derivatives presented above	0.5	0.2
Gas Marketing | Natural gas contracts | Not Designated as Hedging Instrument | Derivative Instrument Assets
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	4.7	3.5
Fair value of liability derivatives presented above	0.6	1.4
Gas Marketing | Natural gas contracts | Not Designated as Hedging Instrument | Deferred Charges – Other
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	0.7	0.3
Fair value of liability derivatives presented above	0.7	0
Gas Marketing | Natural gas contracts | Not Designated as Hedging Instrument | Current Liabilities – Other
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	0.2	0
Fair value of liability derivatives presented above	1.4	0.5
Gas Marketing | Natural gas contracts | Not Designated as Hedging Instrument | Deferred Credits – Other
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	0.1
Fair value of liability derivatives presented above	0.7
Gas Marketing | Natural gas commodity contracts | Not Designated as Hedging Instrument | Derivative Instrument Assets
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	1.4
Fair value of liability derivatives presented above	0.1
Laclede Gas
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	1.2	2.5
Fair value of liability derivatives presented above	22.6	9.5
Laclede Gas | Gas Utility
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	1.2	2.5
Fair value of liability derivatives presented above	22.6	9.5
Laclede Gas | Gas Utility | Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	0	0
Fair value of liability derivatives presented above	0.3	0.2
Laclede Gas | Gas Utility | Not Designated as Hedging Instrument
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	1.2	2.5
Fair value of liability derivatives presented above	22.3	9.3
Laclede Gas | Gas Utility | Gasoline and heating oil contracts | Designated as Hedging Instrument | Accounts Receivable – Other
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	0	0
Fair value of liability derivatives presented above	0.3	0.2
Laclede Gas | Gas Utility | Gasoline and heating oil contracts | Not Designated as Hedging Instrument | Accounts Receivable – Other
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above		0
Fair value of liability derivatives presented above		0.4
Laclede Gas | Gas Utility | Natural gas contracts | Not Designated as Hedging Instrument | Accounts Receivable – Other
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	1.2	2.4
Fair value of liability derivatives presented above	16.4	5.2
Laclede Gas | Gas Utility | Natural gas contracts | Not Designated as Hedging Instrument | Derivative Instrument Assets
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	0	0.1
Fair value of liability derivatives presented above	5.7	$ 3.7
Laclede Gas | Gas Utility | Natural gas contracts | Not Designated as Hedging Instrument | Deferred Charges – Other
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	0
Fair value of liability derivatives presented above	$ 0.2

DERIVATIVE INSTRUMENTS AND HE75

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Derivative Instruments Reconciliation (Details) - USD ($) $ in Millions	Sep. 30, 2015	Sep. 30, 2014
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	$ 13.5	$ 7.7
Fair value of cash margin receivables offset with derivatives	13.9	3
Netting of assets and liabilities with the same counterparty	(22.2)	(7.9)
Derivative instrument assets	4.6	3.2
Deferred Charges – Other	0.6	(0.4)
Total assets (liabilities)	5.2	2.8
Fair value of liability derivatives presented above	29.8	12
Current Liabilities – Other	6.8	0
Deferred Credits – Other	0.8	4.1
Total liabilities	7.6	4.1
Laclede Gas
Derivatives, Fair Value [Line Items]
Fair value of asset derivatives presented above	1.2	2.5
Fair value of cash margin receivables offset with derivatives	15.5	3
Netting of assets and liabilities with the same counterparty	(16.7)	(5.9)
Derivative instrument assets	0	(0.4)
Total assets (liabilities)	0	(0.4)
Fair value of liability derivatives presented above	22.6	9.5
Current Liabilities – Other	5.7	0
Deferred Credits – Other	0.2	3.6
Total liabilities	$ 5.9	$ 3.6

CONCENTRATIONS OF CREDIT RISK (

CONCENTRATIONS OF CREDIT RISK (Details) $ in Millions	Sep. 30, 2015USD ($)counterparty
Concentration Risk [Line Items]
Number of large counterparties for which credit risk is disclosed | counterparty	5
Energy Producers And Their Affiliates
Concentration Risk [Line Items]
Accounts receivable	$ 15.7
Net receivable amount	13.4
Utility Companies And Their Affiliates
Concentration Risk [Line Items]
Accounts receivable	21.6
Net receivable amount	20.5
Largest Counterparties
Concentration Risk [Line Items]
Accounts receivable	13.7
Net receivable amount	$ 12.5

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Millions	Sep. 30, 2015	Sep. 30, 2014	Aug. 31, 2014
Tax Credit Carryforward [Line Items]
Federal and state loss carryforwards	$ 123.9
Contribution carryforwards	11
Tax credit carryforwards	2.8
Unrecognized tax benefits affect on the Company's effective tax rate	3.1	$ 2.5
Laclede Gas
Tax Credit Carryforward [Line Items]
Federal and state loss carryforwards	10
Contribution carryforwards	10.9
Tax credit carryforwards	1.5
Unrecognized tax benefits affect on the Company's effective tax rate	2.9	$ 2.1
Alagasco
Tax Credit Carryforward [Line Items]
Federal and state loss carryforwards	$ 85
Alagasco
Tax Credit Carryforward [Line Items]
Percentage of voting interest acquired			100.00%

INCOME TAXES - Net Provisions f

INCOME TAXES - Net Provisions for Income Taxes (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013
Federal
Current		$ (3.3)	$ 0.3		$ (4.2)
Deferred		58.8	30.6		19.9
Investment tax credits		(0.2)	(0.2)		(0.2)
State and local
Current		0	0.6		(0.3)
Deferred		6.9	1		2.4
Total income tax expense		62.2	32.3		17.6
Laclede Gas
Federal
Current		(2.1)	(0.1)		(6.6)
Deferred		40.9	34.3		20.1
Investment tax credits		(0.2)	(0.2)		(0.2)
State and local
Current		(0.1)	0		(1)
Deferred		4.7	1.5		2.3
Total income tax expense		43.2	$ 35.5		$ 14.6
Alagasco
Federal
Current	$ 14.1	0		$ 17.5
Deferred	3.5	25.9		13.3
State and local
Current	1.8	0.1		2.2
Deferred	0.5	3.3		1.7
Total income tax expense	$ 19.9	$ 29.3		$ 34.7

INCOME TAXES - Effective Income

INCOME TAXES - Effective Income Tax Rate Variation from Stated Tax Rate (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013
Income Tax Contingency [Line Items]
Federal income tax statutory rate		35.00%	35.00%		35.00%
State and local income taxes, net of federal income tax benefits		3.00%	1.80%		3.50%
Certain expenses capitalized on books and deducted on tax return		(3.70%)	(4.90%)		(9.70%)
Taxes related to prior years		(0.60%)	(0.70%)		(1.60%)
Other items – net		(2.50%)	(3.60%)		(2.20%)
Effective income tax rate		31.20%	27.60%		25.00%
Laclede Gas
Income Tax Contingency [Line Items]
Federal income tax statutory rate		35.00%	35.00%		35.00%
State and local income taxes, net of federal income tax benefits		2.80%	1.80%		3.30%
Certain expenses capitalized on books and deducted on tax return		(4.90%)	(4.50%)		(10.80%)
Taxes related to prior years		(0.80%)	(0.70%)		(1.60%)
Other items – net		(3.00%)	(3.30%)		(2.80%)
Effective income tax rate		29.10%	28.30%		23.10%
Alagasco
Income Tax Contingency [Line Items]
Federal income tax statutory rate	35.00%	35.00%		35.00%
State and local income taxes, net of federal income tax benefits	2.80%	2.80%		2.80%
Other items – net	(0.20%)	0.10%		(0.10%)
Effective income tax rate	37.60%	37.90%		37.70%

INCOME TAXES - Significant Item

INCOME TAXES - Significant Items in Net Deferred Tax Liability (Details) - USD ($) $ in Millions	Sep. 30, 2015	Sep. 30, 2014
Deferred tax assets:
Reserves not currently deductible	$ 14.8	$ 16
Pension and other postretirement benefits	62.5	67.3
Operating losses	47.3	8
Unamortized investment tax credits	1.5	1.6
Other	0	28.9
Total deferred tax assets	126.1	121.8
Deferred tax liabilities:
Relating to property	472.1	366.9
Regulatory pension and other postretirement benefits	110.6	108.5
Deferred gas costs	8.1	20.4
Other	11.6	19.7
Total deferred tax liabilities	602.4	515.5
Net deferred tax asset (liability)	(476.3)	(393.7)
Net deferred tax asset (liability) – current	5.8	(9.9)
Det deferred tax asset (liability) - noncurrent	(482.1)	(383.8)
Laclede Gas
Deferred tax assets:
Reserves not currently deductible	15.4	16
Pension and other postretirement benefits	62.5	67.3
Operating losses	3.7	2.9
Unamortized investment tax credits	1.5	1.6
Other	0	17.8
Total deferred tax assets	83.1	105.6
Deferred tax liabilities:
Relating to property	425	361.2
Regulatory pension and other postretirement benefits	120.2	119.2
Deferred gas costs	8.2	20.4
Other	14.5	15.9
Total deferred tax liabilities	567.9	516.7
Net deferred tax asset (liability)	(484.8)	(411.1)
Net deferred tax asset (liability) – current	0.4	(11.3)
Det deferred tax asset (liability) - noncurrent	(485.2)	(399.8)
Alagasco
Deferred tax assets:
Reserves not currently deductible	7	2.5
Pension and other postretirement benefits	9.6	10.6
Goodwill	251.5	266.1
Operating losses	32.4	5.1
Other	1.4	0.2
Total deferred tax assets	301.9	284.5
Deferred tax liabilities:
Relating to property	45.1	4
Other	2.2	0.4
Total deferred tax liabilities	47.3	4.4
Net deferred tax asset (liability)	254.6	280.1
Net deferred tax asset (liability) – current	6.2	2.3
Det deferred tax asset (liability) - noncurrent	$ 248.4	$ 277.8

INCOME TAXES - Unrecognized Tax

INCOME TAXES - Unrecognized Tax Benefit Reconciliation (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Unrecognized tax benefits [Roll Forward]
Unrecognized tax benefits, beginning of year	$ 4.6	$ 2.4	$ 5.8
Increases related to prior year tax positions	0	0	0.1
Increases related to tax positions taken in current year	2.9	2.6	1.5
Reductions due to lapse of applicable statute of limitations	(0.4)	(0.4)	(5)
Unrecognized tax benefits, end of year	7.1	4.6	2.4
Laclede Gas
Unrecognized tax benefits [Roll Forward]
Unrecognized tax benefits, beginning of year	4.2	2	5.6
Increases related to tax positions taken in current year	2.9	2.5	1.4
Reductions due to lapse of applicable statute of limitations	(0.2)	(0.3)	(5)
Unrecognized tax benefits, end of year	6.9	4.2	2
Alagasco
Unrecognized tax benefits [Roll Forward]
Unrecognized tax benefits, beginning of year	0	0.3	0.3
Reductions due to lapse of applicable statute of limitations	0	(0.3)	0
Unrecognized tax benefits, end of year	$ 0	$ 0	$ 0.3

PENSION PLANS AND OTHER POSTR82

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013	Jan. 01, 2011	Feb. 20, 2010
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Extent of Lump-sum payments recognized, percentage	100.00%
Lump-sum payments recognized as settlements	$ 71.1	$ 22.1
Implementation period used to calculate return on plan assets	4 years
Gains or losses includible in cost amortized to extent exceeds benefit obligations or market-related value of plan assets, percentage	10.00%
Anticipated Contributions to pension plans for qualified trust	$ 26
Anticipated contributions to pension plans for non-qualified plans	$ 0.5
Medical insurance available until age is reached after early retirement	65 years
Amortization period for transition obligation excluded from postretirement benefit cost	20 years
Recovery in rates for postretirement benefit				$ 9.5
Laclede Gas
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Lump-sum payments recognized as settlements	$ 58.2
Recovery in rates for the qualified pension plans base allowance				$ 15.5
Other Plans [Abstract]
401(K) plans, cost of defined contributions	8	6.7	$ 5
Alagasco
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Lump-sum payments recognized as settlements	12.9
Other Plans [Abstract]
401(K) plans, cost of defined contributions	3	4.7	7.1
Missouri Gas Energy (MGE)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Recovery in rates for the qualified pension plans base allowance					$ 10
Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Lump-sum payments recognized as settlements	71.1	$ 22.1	$ 79.5
Pension Plans | Laclede Gas
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Lump-sum payments recognized as settlements	58.2
Pension Plans | Alagasco
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Lump-sum payments recognized as settlements	$ 12.9
Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Current investment policy targets an asset allocation to equity securities	60.00%
Investment policy targets asset allocation to debt securities	40.00%
Anticipated contributions to the postretirement plans for qualified trusts	$ 14.3
Anticipated payment directly to participants in postretirement plan	$ 0.4

PENSION PLANS AND OTHER POSTR83

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS - Net Periodic Cost (Details) - USD ($) $ in Millions	9 Months Ended		12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013
Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost – benefits earned during the period			$ 17.3	$ 10.2		$ 9.2
Interest cost on projected benefit obligation			29.5	24.5		17
Expected return on plan assets			(37.4)	(27.2)		(19.4)
Amortization of prior other comprehensive income			0	0.4		0
Amortization of prior service cost			0.5	0.5		0.5
Amortization of actuarial loss			7.5	7.1		10.7
Loss on lump-sum settlements			19.6	1.5		27
Subtotal			37	17		45
Regulatory adjustment			(2.1)	10.4		(27.5)
Net benefit cost			34.9	27.4		17.5
Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost – benefits earned during the period			12.8	11.3		10.2
Interest cost on projected benefit obligation			11.2	8.9		5.2
Expected return on plan assets			(13.2)	(7.3)		(4.5)
Amortization of prior other comprehensive income			0	(0.2)		0
Amortization of transition obligation			0	0		0.1
Amortization of prior service cost			0.8	0		0
Amortization of actuarial loss			5.1	6		5.3
Subtotal			16.7	18.7		16.3
Regulatory adjustment			(11)	(9.6)		(6.8)
Net benefit cost			5.7	9.1		9.5
Laclede Gas | Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost – benefits earned during the period			11.5	9.7		9.2
Interest cost on projected benefit obligation			23.3	24		17
Expected return on plan assets			(29.2)	(26.5)		(19.4)
Amortization of prior service cost			0.5	0.5		0.5
Amortization of actuarial loss			7.5	7.1		10.7
Loss on lump-sum settlements			18	1.5		27
Subtotal			31.6	16.3		45
Regulatory adjustment			(5.2)	10.4		(27.5)
Net benefit cost			26.4	26.7		17.5
Laclede Gas | Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost – benefits earned during the period			12.3	11.2		10.2
Interest cost on projected benefit obligation			8.6	8.7		5.2
Expected return on plan assets			(8.1)	(6.8)		(4.5)
Amortization of transition obligation			0	0		0.1
Amortization of prior service cost			0.8	0		0
Amortization of actuarial loss			5.1	6		5.3
Subtotal			18.7	19.1		16.3
Regulatory adjustment			(9.2)	(9.6)		(6.8)
Net benefit cost			9.5	$ 9.5		$ 9.5
Alagasco | Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost – benefits earned during the period	$ 5.1	$ 14.2	5.8		$ 14.2
Interest cost on projected benefit obligation	4.1	11.2	6.2		11.2
Expected return on plan assets	(5.2)	(14.7)	(8.2)		(14.7)
Amortization of prior service cost	0.1	0.5	0		0.5
Amortization of actuarial loss	2.2	14	0		14
Loss on lump-sum settlements	10.1	1.4	1.6		1.4
Subtotal	16.4	26.6	5.4		26.6
Regulatory adjustment	0.4	0	3.1		0
Net benefit cost	16.8	$ 26.6	8.5		26.6
Alagasco | Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost – benefits earned during the period	0.4		0.5		1.7
Interest cost on projected benefit obligation	1.9		2.6		3.5
Expected return on plan assets	(3.6)		(5.1)		(5)
Amortization of transition obligation	0		0		1.3
Amortization of actuarial loss	(1)		0		(0.1)
Curtailment gain	0		0		(1.2)
Subtotal	(2.3)		(2)		0.2
Regulatory adjustment	(0.2)		(1.8)		0
Net benefit cost	$ (2.5)		$ (3.8)		$ 0.2

PENSION PLANS AND OTHER POSTR84

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS - Changes in Plan Assets and Benefit Obligations (Details) - USD ($) $ in Millions	9 Months Ended		12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013
Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Current year actuarial (gain) loss			$ 48.3	$ 15.7		$ 17
Amortization of actuarial loss			(7.5)	(7.1)		(10.7)
Acceleration of loss recognized due to settlement			(19.6)	(1.5)		(27)
Amortization of prior service cost			(0.5)	(0.5)		(0.5)
Subtotal			20.7	6.6		(21.2)
Regulatory adjustment			(21.2)	(6.1)		21.1
Total recognized in other comprehensive income			(0.5)	0.5		(0.1)
Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Current year actuarial (gain) loss			(8.5)	(3.1)		16.3
Amortization of actuarial loss			(5.1)	(6)		(5.3)
Amortization of prior service cost			(0.8)	2.5		0
Current year prior service credit			(4.9)	0		0
Amortization of transition obligation			0	0		(0.1)
Subtotal			(19.3)	(6.6)		10.9
Regulatory adjustment			19.3	6.6		(10.9)
Total recognized in other comprehensive income			0	0		0
Laclede Gas | Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Current year actuarial (gain) loss			26	14.2		17
Amortization of actuarial loss			(7.5)	(7.1)		(10.7)
Acceleration of loss recognized due to settlement			(18)	(1.5)		(27)
Amortization of prior service cost			(0.5)	(0.5)		(0.5)
Subtotal			0	5.1		(21.2)
Regulatory adjustment			(0.5)	(4.7)		21.1
Total recognized in other comprehensive income			(0.5)	0.4		(0.1)
Laclede Gas | Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Current year actuarial (gain) loss			(2.4)	(4.2)		16.3
Amortization of actuarial loss			(5.1)	(6)		(5.3)
Amortization of prior service cost			(0.8)	2.5		0
Current year prior service credit			(4.9)	0		0
Amortization of transition obligation			0	0		(0.1)
Subtotal			(13.2)	(7.7)		10.9
Regulatory adjustment			13.2	7.7		(10.9)
Total recognized in other comprehensive income			0	0		0
Alagasco | Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Current year actuarial (gain) loss	$ 1.5	$ (14.1)	22.3		$ (14.1)
Amortization of actuarial loss	0	(8.9)	0		(8.9)
Acceleration of loss recognized due to settlement	0	0	(1.6)		0
Amortization of prior service cost	0	(0.3)	0		(0.3)
Subtotal	1.5	(23.3)	20.7		(23.3)
Regulatory adjustment	(1.5)	0	(20.7)		0
Total recognized in other comprehensive income	$ 0	$ (23.3)	0		$ (23.3)
Alagasco | Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Current year actuarial (gain) loss			(6.1)	1.1		(8.1)
Amortization of actuarial loss			0	0		0.6
Amortization of transition obligation			0	0		(0.3)
Subtotal			(6.1)	1.1		(7.8)
Regulatory adjustment			6.1	(1.1)		0
Total recognized in other comprehensive income			$ 0	$ 0		$ (7.8)

PENSION PLANS AND OTHER POSTR85

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS - Benefit Obligation Rollforward (Details) - USD ($) $ in Millions	9 Months Ended		12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Lump-sum payments recognized as settlements			$ 71.1	$ 22.1
Pension Plans
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation, beginning of year			692.4	503.8
Service cost			17.3	10.2		$ 9.2
Interest cost			29.5	24.5		17
Actuarial (gain) loss			(12.8)	39.4
Settlement loss			16.5	1.2
Gross benefits paid			(90.6)	(36.9)
Gross benefits paid			(19.5)	(36.9)
Benefit obligation, end of year	$ 692.4	$ 503.8	652.3	692.4		503.8
Accumulated benefit obligation, end of year	613.7		591.4	613.7
Lump-sum payments recognized as settlements			71.1	22.1		79.5
Pension Plans | Energen
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Energen divestiture			0	0
Pension Plans | Alagasco
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Alagasco acquisition			0	150.2
Postretirement Plans
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation, beginning of year			258.5	180.1
Service cost			12.8	11.3		10.2
Interest cost			11.2	8.9		5.2
Actuarial (gain) loss			(23.7)	1.2
Plan amendments			(4.9)	2.5
Retiree drug subsidy program			0.4	0
Gross benefits paid			(15.1)	(7.3)
Benefit obligation, end of year	258.5	180.1	239.2	258.5		180.1
Postretirement Plans | Energen
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Energen divestiture			0	0
Postretirement Plans | Alagasco
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Alagasco acquisition			0	61.8
Laclede Gas
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Lump-sum payments recognized as settlements			58.2
Laclede Gas | Pension Plans
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation, beginning of year			543.6	503.8
Service cost			11.5	9.7		9.2
Interest cost			23.3	24		17
Actuarial (gain) loss			(20.7)	41.5
Settlement loss			14.5	1.2
Gross benefits paid			(74.6)	(36.6)
Gross benefits paid			(16.4)	(36.6)
Benefit obligation, end of year	543.6	503.8	497.6	543.6		503.8
Accumulated benefit obligation, end of year	484.1		456.9	484.1
Lump-sum payments recognized as settlements			58.2
Laclede Gas | Pension Plans | Energen
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Energen divestiture			0	0
Laclede Gas | Pension Plans | Alagasco
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Alagasco acquisition			0	0
Laclede Gas | Postretirement Plans
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation, beginning of year			197.9	180.1
Service cost			12.3	11.2		10.2
Interest cost			8.6	8.7		5.2
Actuarial (gain) loss			(10.9)	2.2
Plan amendments			(4.9)	2.5
Retiree drug subsidy program			0	0
Gross benefits paid			(11.1)	(6.8)
Benefit obligation, end of year	197.9	180.1	191.9	197.9		$ 180.1
Laclede Gas | Postretirement Plans | Energen
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Energen divestiture			0	0
Laclede Gas | Postretirement Plans | Alagasco
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Alagasco acquisition			0	0
Alagasco
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Lump-sum payments recognized as settlements			12.9
Alagasco | Pension Plans
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation, beginning of year	293.4		148.8
Service cost	5.1	14.2	5.8		$ 14.2
Interest cost	4.1	$ 11.2	6.2		11.2
Actuarial (gain) loss	7.8		7.9
Settlement loss	0		2
Gross benefits paid	(33.8)		(16)
Gross benefits paid	(33.8)		(3.1)
Benefit obligation, end of year	148.8		154.7	148.8	293.4
Accumulated benefit obligation, end of year	129.6		134.5	129.6
Lump-sum payments recognized as settlements			12.9
Alagasco | Pension Plans | Energen
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Energen divestiture	(127.8)		0
Alagasco | Pension Plans | Alagasco
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Alagasco acquisition	0		0
Alagasco | Postretirement Plans
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Benefit obligation, beginning of year	63.3		60.6
Service cost	0.4		0.5		1.7
Interest cost	1.9		2.6		3.5
Actuarial (gain) loss	4.3		(12.8)
Plan amendments	0		0
Retiree drug subsidy program	0.3		0.4
Gross benefits paid	(4)		(4)
Benefit obligation, end of year	60.6		47.3	$ 60.6	$ 63.3
Alagasco | Postretirement Plans | Energen
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Energen divestiture	(5.6)		0
Alagasco | Postretirement Plans | Alagasco
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Alagasco acquisition	$ 0		$ 0

PENSION PLANS AND OTHER POSTR86

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS - Fair Value of Plan Assets (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Pension Plans
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, beginning of year		$ 506.6	$ 345.4
Actual return on plan assets		(7.2)	52.1
Employer contributions		40.1	23.6
Settlements		(71.1)	0
Gross benefits paid		(19.5)	(36.9)
Fair value of plan assets, end of year	$ 506.6	448.9	506.6
Funded status of plans, end of year	(185.8)	(203.4)	(185.8)
Pension Plans | Missouri Gas Energy (MGE) | Energen
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Energen divestiture		0	0
Pension Plans | Alagasco
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Alagasco acquisition		0	122.4
Postretirement Plans
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, beginning of year		222.5	111.6
Actual return on plan assets		(2)	11.6
Employer contributions		17.9	19.1
Gross benefits paid		(15.1)	(7.3)
Fair value of plan assets, end of year	222.5	223.3	222.5
Funded status of plans, end of year	(36)	(15.9)	(36)
Postretirement Plans | Energen
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Energen divestiture		0	0
Postretirement Plans | Alagasco
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Alagasco acquisition		0	87.5
Laclede Gas | Pension Plans
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, beginning of year		387.4	345.4
Actual return on plan assets		(3)	55
Employer contributions		30.1	23.6
Settlements		(58.2)	0
Gross benefits paid		(16.4)	(36.6)
Fair value of plan assets, end of year	387.4	339.9	387.4
Funded status of plans, end of year	(156.2)	(157.7)	(156.2)
Laclede Gas | Pension Plans | Missouri Gas Energy (MGE) | Energen
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Energen divestiture		0	0
Laclede Gas | Pension Plans | Alagasco
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Alagasco acquisition		0	0
Laclede Gas | Postretirement Plans
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, beginning of year		137.2	111.6
Actual return on plan assets		(0.4)	13.3
Employer contributions		17.9	19.1
Gross benefits paid		(11.1)	(6.8)
Fair value of plan assets, end of year	137.2	143.6	137.2
Funded status of plans, end of year	(60.7)	(48.3)	(60.7)
Laclede Gas | Postretirement Plans | Energen
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Energen divestiture		0	0
Laclede Gas | Postretirement Plans | Alagasco
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Alagasco acquisition		0	0
Alagasco | Pension Plans
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, beginning of year	219.5	119.2
Actual return on plan assets	7.8	(4.2)
Employer contributions	1.6	10
Settlements	0	(12.9)
Gross benefits paid	(33.8)	(3.1)
Fair value of plan assets, end of year	119.2	109	119.2
Funded status of plans, end of year	(29.6)	(45.7)	(29.6)
Alagasco | Pension Plans | Missouri Gas Energy (MGE) | Energen
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Energen divestiture	(75.9)	0
Alagasco | Pension Plans | Alagasco
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Alagasco acquisition	0	0
Alagasco | Postretirement Plans
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, beginning of year	98.6	85.3
Actual return on plan assets	1.4	(1.6)
Employer contributions	0.3	0
Gross benefits paid	(4)	(4)
Fair value of plan assets, end of year	85.3	79.7	85.3
Funded status of plans, end of year	24.7	32.4	$ 24.7
Alagasco | Postretirement Plans | Energen
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Energen divestiture	(11)	0
Alagasco | Postretirement Plans | Alagasco
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Alagasco acquisition	$ 0	$ 0

PENSION PLANS AND OTHER POSTR87

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS - Amounts Recognized in Consolidated Balance Sheets (Details) - USD ($) $ in Millions	Sep. 30, 2015	Sep. 30, 2014
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Noncurrent liabilities	$ (253.4)	$ (244.9)
Pension Plans
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Current liabilities	(0.5)	(0.5)
Noncurrent liabilities	(202.9)	(185.4)
Total	(203.4)	(185.9)
Pre-tax amounts recognized in accumulated other comprehensive income not yet recognized as components of net periodic pension cost consist of:
Net actuarial loss	143.9	7.7
Prior service costs	3.5	0.5
Subtotal	147.4	8.2
Adjustments for amounts included in Regulatory Assets	(144.9)	(7.9)
Total	2.5	0.3
Postretirement Plans
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Noncurrent assets	35.5	25
Current liabilities	(0.3)	(0.3)
Noncurrent liabilities	(51.1)	(60.7)
Total	(15.9)	(36)
Pre-tax amounts recognized in accumulated other comprehensive income not yet recognized as components of net periodic pension cost consist of:
Net actuarial loss	40.8	54.4
Prior service costs	(3.1)	2.5
Subtotal	37.7	56.9
Adjustments for amounts included in Regulatory Assets	(37.7)	(56.9)
Total	0	0
Laclede Gas
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Noncurrent liabilities	(207.8)	(215.3)
Laclede Gas | Pension Plans
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Current liabilities	(0.5)	(0.5)
Noncurrent liabilities	(157.2)	(155.7)
Total	(157.7)	(156.2)
Pre-tax amounts recognized in accumulated other comprehensive income not yet recognized as components of net periodic pension cost consist of:
Net actuarial loss	121.9	7.7
Prior service costs	3.5	0.5
Subtotal	125.4	8.2
Adjustments for amounts included in Regulatory Assets	(122.9)	(7.9)
Total	2.5	0.3
Laclede Gas | Postretirement Plans
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Noncurrent assets	3.1	0.3
Current liabilities	(0.3)	(0.3)
Noncurrent liabilities	(51.1)	(60.7)
Total	(48.3)	(60.7)
Pre-tax amounts recognized in accumulated other comprehensive income not yet recognized as components of net periodic pension cost consist of:
Net actuarial loss	45.8	53.3
Prior service costs	(3.1)	2.5
Subtotal	42.7	55.8
Adjustments for amounts included in Regulatory Assets	(42.7)	(55.8)
Total	0	0
Alagasco
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Noncurrent liabilities	(45.6)	(29.6)
Alagasco | Pension Plans
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Current liabilities	0	0
Noncurrent liabilities	(45.7)	(29.6)
Total	(45.7)	(29.6)
Pre-tax amounts recognized in accumulated other comprehensive income not yet recognized as components of net periodic pension cost consist of:
Net actuarial loss	22	1.5
Prior service costs	0	0
Subtotal	22	1.5
Adjustments for amounts included in Regulatory Assets	(22)	(1.5)
Total	0	0
Alagasco | Postretirement Plans
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Noncurrent assets	32.4	24.7
Current liabilities	0	0
Noncurrent liabilities	0	0
Total	32.4	24.7
Pre-tax amounts recognized in accumulated other comprehensive income not yet recognized as components of net periodic pension cost consist of:
Net actuarial loss	(5)	1.1
Prior service costs	0	0
Subtotal	(5)	1.1
Adjustments for amounts included in Regulatory Assets	5	(1.1)
Total	$ 0	$ 0

PENSION PLANS AND OTHER POSTR88

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS - Pre-tax Amortization from AOCI (Details) $ in Millions	12 Months Ended
	Sep. 30, 2015USD ($)
Pension Plans
Pre-tax amounts are expected to be amortized from accumulated other comprehensive income [Abstract]
Amortization of net actuarial loss	$ 7.8
Amortization of prior service cost	0.4
Subtotal	8.2
Regulatory adjustment	(7.9)
Total	0.3
Postretirement Plans
Pre-tax amounts are expected to be amortized from accumulated other comprehensive income [Abstract]
Amortization of net actuarial loss	3.7
Amortization of prior service cost	0.3
Subtotal	4
Regulatory adjustment	(4)
Total	0
Laclede Gas | Pension Plans
Pre-tax amounts are expected to be amortized from accumulated other comprehensive income [Abstract]
Amortization of net actuarial loss	7.8
Amortization of prior service cost	0.4
Subtotal	8.2
Regulatory adjustment	(7.9)
Total	0.3
Laclede Gas | Postretirement Plans
Pre-tax amounts are expected to be amortized from accumulated other comprehensive income [Abstract]
Amortization of net actuarial loss	3.9
Amortization of prior service cost	0.3
Subtotal	4.2
Regulatory adjustment	(4.2)
Total	0
Alagasco | Pension Plans
Pre-tax amounts are expected to be amortized from accumulated other comprehensive income [Abstract]
Amortization of net actuarial loss	0
Amortization of prior service cost	0
Subtotal	0
Regulatory adjustment	0
Total	0
Alagasco | Postretirement Plans
Pre-tax amounts are expected to be amortized from accumulated other comprehensive income [Abstract]
Amortization of net actuarial loss	(0.2)
Amortization of prior service cost	0
Subtotal	(0.2)
Regulatory adjustment	0.2
Total	$ 0

PENSION PLANS AND OTHER POSTR89

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS - Assumptions Used to Calculate Net Periodic Cost and Benefit Obligations (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013
Postretirement Plans
Assumptions used to calculate benefit obligations [Abstract]
Weighted average rate of future compensation increase	3.00%	3.00%	3.00%
Alagasco | Pension Plans
Assumptions used to calculate net periodic cost [Abstract]
Weighted average discount rate				3.63%
Weighted average rate of future compensation increase	2.92%	2.92%		3.71%
Expected long-term rate of return on plan assets				7.00%
Assumptions used to calculate benefit obligations [Abstract]
Weighted average rate of future compensation increase	2.92%	3.00%	2.92%
Alagasco | Pension Plans | Minimum
Assumptions used to calculate net periodic cost [Abstract]
Weighted average discount rate	4.00%	4.15%
Weighted average rate of future compensation increase	7.00%	7.00%
Assumptions used to calculate benefit obligations [Abstract]
Weighted average discount rate	4.15%	4.25%	4.15%
Alagasco | Pension Plans | Maximum
Assumptions used to calculate net periodic cost [Abstract]
Weighted average discount rate	4.05%	4.25%
Weighted average rate of future compensation increase	7.25%	7.25%
Assumptions used to calculate benefit obligations [Abstract]
Weighted average discount rate	4.25%	4.30%	4.25%
Alagasco | Postretirement Plans
Assumptions used to calculate net periodic cost [Abstract]
Weighted average discount rate		4.40%	4.25%		4.26%
Expected long-term rate of return on plan assets					7.00%
Assumptions used to calculate benefit obligations [Abstract]
Weighted average discount rate	4.40%	4.50%	4.40%
Alagasco | Postretirement Plans | Minimum
Assumptions used to calculate net periodic cost [Abstract]
Expected long-term rate of return on plan assets		4.75%	4.75%
Alagasco | Postretirement Plans | Maximum
Assumptions used to calculate net periodic cost [Abstract]
Expected long-term rate of return on plan assets		7.50%	7.25%
Laclede Gas | Pension Plans
Assumptions used to calculate net periodic cost [Abstract]
Weighted average discount rate		4.30%	4.70%		3.95%
Weighted average rate of future compensation increase		3.00%	3.00%		3.00%
Expected long-term rate of return on plan assets		7.75%	7.75%		7.75%
Assumptions used to calculate benefit obligations [Abstract]
Weighted average discount rate	4.30%	4.40%	4.30%
Laclede Gas | Postretirement Plans
Assumptions used to calculate net periodic cost [Abstract]
Weighted average discount rate		4.15%	4.60%		3.80%
Expected long-term rate of return on plan assets					7.75%
Assumptions used to calculate benefit obligations [Abstract]
Weighted average discount rate	4.15%	4.00%	4.15%
Laclede Gas | Postretirement Plans | Minimum
Assumptions used to calculate net periodic cost [Abstract]
Expected long-term rate of return on plan assets		6.25%	6.25%
Laclede Gas | Postretirement Plans | Maximum
Assumptions used to calculate net periodic cost [Abstract]
Expected long-term rate of return on plan assets		7.75%	7.75%
Missouri Gas Energy (MGE) | Pension Plans
Assumptions used to calculate net periodic cost [Abstract]
Weighted average discount rate		4.45%	5.00%		5.05%
Assumptions used to calculate benefit obligations [Abstract]
Weighted average discount rate	4.45%	4.50%	4.45%
Missouri Gas Energy (MGE) | Postretirement Plans
Assumptions used to calculate net periodic cost [Abstract]
Weighted average discount rate		4.40%	4.95%		5.00%
Expected long-term rate of return on plan assets		5.00%			5.75%
Assumptions used to calculate benefit obligations [Abstract]
Weighted average discount rate	4.40%	4.30%	4.40%
Missouri Gas Energy (MGE) | Postretirement Plans | Minimum
Assumptions used to calculate net periodic cost [Abstract]
Expected long-term rate of return on plan assets			3.75%
Missouri Gas Energy (MGE) | Postretirement Plans | Maximum
Assumptions used to calculate net periodic cost [Abstract]
Expected long-term rate of return on plan assets			5.75%
Laclede Gas and MGE | Pension Plans
Assumptions used to calculate benefit obligations [Abstract]
Weighted average rate of future compensation increase	3.00%	3.00%	3.00%
Laclede Gas and MGE | Postretirement Plans
Assumptions used to calculate net periodic cost [Abstract]
Weighted average rate of future compensation increase		3.00%	3.00%		3.00%

PENSION PLANS AND OTHER POSTR90

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS - Projected Benefit Obligation (Details) - USD ($) $ in Millions	Sep. 30, 2015	Sep. 30, 2014
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	$ 652.3	$ 692.4
Accumulated benefit obligation	591.4	613.7
Fair value of plan assets	448.9	506.6
Laclede Gas
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	497.6	543.6
Accumulated benefit obligation	456.9	484.1
Fair value of plan assets	339.9	387.4
Alagasco
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation	154.7	148.8
Accumulated benefit obligation	134.5	129.6
Fair value of plan assets	$ 109	$ 119.2

PENSION PLANS AND OTHER POSTR91

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS - Targeted and Actual Plan Assets by Category (Details)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Alagasco | Pension Plans
Targeted and actual plan assets by category [Abstract]
Targeted allocation of plan assets	100.00%	100.00%
Actual allocation of plan assets	100.00%	100.00%
Alagasco | Pension Plans | Equity markets
Targeted and actual plan assets by category [Abstract]
Targeted allocation of plan assets	60.00%	46.00%
Actual allocation of plan assets	52.90%	46.00%
Alagasco | Pension Plans | Debt securities
Targeted and actual plan assets by category [Abstract]
Targeted allocation of plan assets	29.00%	33.00%
Actual allocation of plan assets	27.90%	29.00%
Alagasco | Pension Plans | Other
Targeted and actual plan assets by category [Abstract]
Targeted allocation of plan assets	11.00%	21.00%
Actual allocation of plan assets	19.20%	25.00%
Alagasco | Postretirement Plans
Targeted and actual plan assets by category [Abstract]
Targeted allocation of plan assets	100.00%
Actual allocation of plan assets	100.00%	100.00%
Alagasco | Postretirement Plans | Equity markets
Targeted and actual plan assets by category [Abstract]
Targeted allocation of plan assets	60.00%
Actual allocation of plan assets	59.70%	60.00%
Alagasco | Postretirement Plans | Debt securities
Targeted and actual plan assets by category [Abstract]
Targeted allocation of plan assets	40.00%
Actual allocation of plan assets	40.30%	40.00%
Laclede Gas | Pension Plans
Targeted and actual plan assets by category [Abstract]
Targeted allocation of plan assets	100.00%	100.00%
Actual allocation of plan assets	100.00%	100.00%
Laclede Gas | Pension Plans | Equity markets
Targeted and actual plan assets by category [Abstract]
Targeted allocation of plan assets	52.00%	50.00%
Actual allocation of plan assets	48.40%	51.20%
Laclede Gas | Pension Plans | Debt securities
Targeted and actual plan assets by category [Abstract]
Targeted allocation of plan assets	48.00%	50.00%
Actual allocation of plan assets	50.10%	48.70%
Laclede Gas | Pension Plans | Other
Targeted and actual plan assets by category [Abstract]
Targeted allocation of plan assets	0.00%	0.00%
Actual allocation of plan assets	1.50%	0.10%
Laclede Gas | Postretirement Plans
Targeted and actual plan assets by category [Abstract]
Targeted allocation of plan assets	100.00%
Actual allocation of plan assets	100.00%	100.00%
Laclede Gas | Postretirement Plans | Equity markets
Targeted and actual plan assets by category [Abstract]
Targeted allocation of plan assets	60.00%
Actual allocation of plan assets	59.60%	59.00%
Laclede Gas | Postretirement Plans | Debt securities
Targeted and actual plan assets by category [Abstract]
Targeted allocation of plan assets	40.00%
Actual allocation of plan assets	39.70%	39.00%
Laclede Gas | Postretirement Plans | Other
Targeted and actual plan assets by category [Abstract]
Targeted allocation of plan assets	0.00%
Actual allocation of plan assets	0.70%	2.00%

PENSION PLANS AND OTHER POSTR92

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS - Expected Future Benefit Payments (Details) $ in Millions	Sep. 30, 2015USD ($)
Pension Plans | Pensions/Benefits from Qualified Trust
Expected benefit payments [Abstract]
2,016	$ 45.9
2,017	45.7
2,018	43.5
2,019	44.9
2,020	46.4
2021 - 2025	235
Pension Plans | Pensions/Benefits from Funds
Expected benefit payments [Abstract]
2,016	0.5
2,017	0.6
2,018	0.5
2,019	0.4
2,020	0.5
2021 - 2025	2.1
Postretirement Plans | Pensions/Benefits from Qualified Trust
Expected benefit payments [Abstract]
2,016	15.1
2,017	16.2
2,018	17.5
2,019	18.3
2,020	19.2
2021 - 2025	104.9
Laclede Gas | Pension Plans | Pensions/Benefits from Qualified Trust
Expected benefit payments [Abstract]
2,016	36.4
2,017	35.7
2,018	33.9
2,019	35
2,020	35.4
2021 - 2025	177.3
Laclede Gas | Pension Plans | Pensions/Benefits from Funds
Expected benefit payments [Abstract]
2,016	0.5
2,017	0.6
2,018	0.5
2,019	0.4
2,020	0.5
2021 - 2025	2.1
Laclede Gas | Postretirement Plans | Pensions/Benefits from Qualified Trust
Expected benefit payments [Abstract]
2,016	12.3
2,017	13.3
2,018	14.6
2,019	15.4
2,020	16.3
2021 - 2025	90.4
Laclede Gas | Postretirement Plans | Pensions/Benefits from Funds
Expected benefit payments [Abstract]
2,016	0.4
2,017	0.4
2,018	0.4
2,019	0.4
2,020	0.4
2021 - 2025	2.3
Alagasco | Pension Plans | Pensions/Benefits from Qualified Trust
Expected benefit payments [Abstract]
2,016	9.5
2,017	10
2,018	9.6
2,019	9.9
2,020	11
2021 - 2025	57.7
Alagasco | Postretirement Plans | Pensions/Benefits from Qualified Trust
Expected benefit payments [Abstract]
2,016	2.8
2,017	2.9
2,018	2.9
2,019	2.9
2,020	2.9
2021 - 2025	$ 14.5

PENSION PLANS AND OTHER POSTR93

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS - Assumed Medical Cost Trend Rates and Effect of 1% Changed (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Schedule of Effect of One Percentage Point Change [Line Items]
Rate to which the medical cost trend rate is assumed to decline (the ultimate medical cost trend rate)	5.00%	5.00%
Year the rate reaches the ultimate trend	2,020	2,020
Assumed 1% change in the assumed medical cost trend rate [Abstract]
Effect of 1% increase on net periodic postretirement benefit cost	$ 1.6
Effect of 1% decrease on net periodic postretirement benefit cost	(1.5)
Effect of 1% increase on accumulated postretirement benefit obligation	9.2
Effect of 1% decrease on accumulated postretirement benefit obligation	$ (8.5)
Laclede Gas and MGE
Schedule of Effect of One Percentage Point Change [Line Items]
Medical cost trend assumed for next year	7.00%	7.50%
Laclede Gas
Assumed 1% change in the assumed medical cost trend rate [Abstract]
Effect of 1% increase on net periodic postretirement benefit cost	$ 1.5
Effect of 1% decrease on net periodic postretirement benefit cost	(1.4)
Effect of 1% increase on accumulated postretirement benefit obligation	8.7
Effect of 1% decrease on accumulated postretirement benefit obligation	$ (8)
Alagasco
Schedule of Effect of One Percentage Point Change [Line Items]
Medical cost trend assumed for next year	7.00%	7.25%
Assumed 1% change in the assumed medical cost trend rate [Abstract]
Effect of 1% increase on net periodic postretirement benefit cost	$ 0.1
Effect of 1% decrease on net periodic postretirement benefit cost	(0.1)
Effect of 1% increase on accumulated postretirement benefit obligation	0.5
Effect of 1% decrease on accumulated postretirement benefit obligation	$ (0.5)

PENSION PLANS AND OTHER POSTR94

PENSION PLANS AND OTHER POSTRETIREMENT BENEFITS - Fair Value Measurements of Plan Assets (Details) - USD ($) $ in Millions	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013
Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	$ 448.9	$ 506.6		$ 345.4
Pension Plans | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	43.6	10.2
Pension Plans | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	130.6	138.2
Pension Plans | US bond mutual funds
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	9.3	73.6
Pension Plans | US government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	58.7	64.5
Pension Plans | US corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	166.6	164
Pension Plans | US municipal
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	5.9	8.2
Pension Plans | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	31.3	35.5
Pension Plans | Derivative instruments
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	2.9	(1)
Pension Plans | Other
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets		13.4
Pension Plans | Quoted Prices in Active Markets (Level 1)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	272.2	136.4
Pension Plans | Quoted Prices in Active Markets (Level 1) | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	43.4	8.6
Pension Plans | Quoted Prices in Active Markets (Level 1) | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	46.4	54.2
Pension Plans | Quoted Prices in Active Markets (Level 1) | US bond mutual funds
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	73.6
Pension Plans | Quoted Prices in Active Markets (Level 1) | US government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	58.7	0
Pension Plans | Quoted Prices in Active Markets (Level 1) | US corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	123.7	0
Pension Plans | Quoted Prices in Active Markets (Level 1) | US municipal
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Pension Plans | Quoted Prices in Active Markets (Level 1) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Pension Plans | Quoted Prices in Active Markets (Level 1) | Derivative instruments
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Pension Plans | Quoted Prices in Active Markets (Level 1) | Other
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets		0
Pension Plans | Significant Observable Inputs (Level 2)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	167.1	360.9
Pension Plans | Significant Observable Inputs (Level 2) | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0.2	1.6
Pension Plans | Significant Observable Inputs (Level 2) | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	74.6	74.7
Pension Plans | Significant Observable Inputs (Level 2) | US bond mutual funds
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	9.3	0
Pension Plans | Significant Observable Inputs (Level 2) | US government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	64.5
Pension Plans | Significant Observable Inputs (Level 2) | US corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	42.9	164
Pension Plans | Significant Observable Inputs (Level 2) | US municipal
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	5.9	8.2
Pension Plans | Significant Observable Inputs (Level 2) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	31.3	35.5
Pension Plans | Significant Observable Inputs (Level 2) | Derivative instruments
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	2.9	(1)
Pension Plans | Significant Observable Inputs (Level 2) | Other
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets		13.4
Pension Plans | Significant Unobservable Inputs (Level 3)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	9.6	9.3
Pension Plans | Significant Unobservable Inputs (Level 3) | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Pension Plans | Significant Unobservable Inputs (Level 3) | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	9.6	9.3
Pension Plans | Significant Unobservable Inputs (Level 3) | US bond mutual funds
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Pension Plans | Significant Unobservable Inputs (Level 3) | US government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Pension Plans | Significant Unobservable Inputs (Level 3) | US corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Pension Plans | Significant Unobservable Inputs (Level 3) | US municipal
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Pension Plans | Significant Unobservable Inputs (Level 3) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Pension Plans | Significant Unobservable Inputs (Level 3) | Derivative instruments
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Pension Plans | Significant Unobservable Inputs (Level 3) | Other
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets		0
Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	223.3	222.5		111.6
Postretirement Plans | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	1.6	2.3
Postretirement Plans | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	208.3	213
Postretirement Plans | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	13.4	7.2
Postretirement Plans | Quoted Prices in Active Markets (Level 1)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	117.1	222.5
Postretirement Plans | Quoted Prices in Active Markets (Level 1) | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	1.6	2.3
Postretirement Plans | Quoted Prices in Active Markets (Level 1) | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	115.5	213
Postretirement Plans | Quoted Prices in Active Markets (Level 1) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	7.2
Postretirement Plans | Significant Observable Inputs (Level 2)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	106.2	0
Postretirement Plans | Significant Observable Inputs (Level 2) | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Postretirement Plans | Significant Observable Inputs (Level 2) | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	92.8	0
Postretirement Plans | Significant Observable Inputs (Level 2) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	13.4	0
Postretirement Plans | Significant Unobservable Inputs (Level 3)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Postretirement Plans | Significant Unobservable Inputs (Level 3) | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Postretirement Plans | Significant Unobservable Inputs (Level 3) | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Postretirement Plans | Significant Unobservable Inputs (Level 3) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Laclede Gas | Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	339.9	387.4		345.4
Cash collateral	8.3
Derivative liability	5.4
Derivative Assets, fair value measurements		2.9
Cash margin payable		3.9
Laclede Gas | Pension Plans | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	31.8	8.3
Laclede Gas | Pension Plans | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	67.7	48.5
Laclede Gas | Pension Plans | US bond mutual funds
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets		73.6
Laclede Gas | Pension Plans | US government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	37.7	60.5
Laclede Gas | Pension Plans | US corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	166.6	154.5
Laclede Gas | Pension Plans | US municipal
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	5.9	8.2
Laclede Gas | Pension Plans | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	27.3	34.8
Laclede Gas | Pension Plans | Derivative instruments
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	2.9	(1)
Laclede Gas | Pension Plans | Quoted Prices in Active Markets (Level 1)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	193.2	81.9
Laclede Gas | Pension Plans | Quoted Prices in Active Markets (Level 1) | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	31.8	8.3
Laclede Gas | Pension Plans | Quoted Prices in Active Markets (Level 1) | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Laclede Gas | Pension Plans | Quoted Prices in Active Markets (Level 1) | US bond mutual funds
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets		73.6
Laclede Gas | Pension Plans | Quoted Prices in Active Markets (Level 1) | US government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	37.7	0
Laclede Gas | Pension Plans | Quoted Prices in Active Markets (Level 1) | US corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	123.7	0
Laclede Gas | Pension Plans | Quoted Prices in Active Markets (Level 1) | US municipal
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Laclede Gas | Pension Plans | Quoted Prices in Active Markets (Level 1) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Laclede Gas | Pension Plans | Quoted Prices in Active Markets (Level 1) | Derivative instruments
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Laclede Gas | Pension Plans | Significant Observable Inputs (Level 2)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	146.6	296.2
Laclede Gas | Pension Plans | Significant Observable Inputs (Level 2) | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Laclede Gas | Pension Plans | Significant Observable Inputs (Level 2) | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	67.6	39.2
Laclede Gas | Pension Plans | Significant Observable Inputs (Level 2) | US bond mutual funds
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets		0
Laclede Gas | Pension Plans | Significant Observable Inputs (Level 2) | US government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	60.5
Laclede Gas | Pension Plans | Significant Observable Inputs (Level 2) | US corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	42.9	154.5
Laclede Gas | Pension Plans | Significant Observable Inputs (Level 2) | US municipal
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	5.9	8.2
Laclede Gas | Pension Plans | Significant Observable Inputs (Level 2) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	27.3	34.8
Laclede Gas | Pension Plans | Significant Observable Inputs (Level 2) | Derivative instruments
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	2.9	(1)
Laclede Gas | Pension Plans | Significant Unobservable Inputs (Level 3)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0.1	9.3
Laclede Gas | Pension Plans | Significant Unobservable Inputs (Level 3) | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Laclede Gas | Pension Plans | Significant Unobservable Inputs (Level 3) | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0.1	9.3
Laclede Gas | Pension Plans | Significant Unobservable Inputs (Level 3) | US bond mutual funds
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets		0
Laclede Gas | Pension Plans | Significant Unobservable Inputs (Level 3) | US government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Laclede Gas | Pension Plans | Significant Unobservable Inputs (Level 3) | US corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Laclede Gas | Pension Plans | Significant Unobservable Inputs (Level 3) | US municipal
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Laclede Gas | Pension Plans | Significant Unobservable Inputs (Level 3) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Laclede Gas | Pension Plans | Significant Unobservable Inputs (Level 3) | Derivative instruments
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Laclede Gas | Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	143.6	137.2		$ 111.6
Laclede Gas | Postretirement Plans | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	1.6	2.3
Laclede Gas | Postretirement Plans | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	142	134.9
Laclede Gas | Postretirement Plans | Quoted Prices in Active Markets (Level 1)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	117.1	137.2
Laclede Gas | Postretirement Plans | Quoted Prices in Active Markets (Level 1) | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	1.6	2.3
Laclede Gas | Postretirement Plans | Quoted Prices in Active Markets (Level 1) | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	115.5	134.9
Laclede Gas | Postretirement Plans | Significant Observable Inputs (Level 2)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	26.5	0
Laclede Gas | Postretirement Plans | Significant Observable Inputs (Level 2) | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Laclede Gas | Postretirement Plans | Significant Observable Inputs (Level 2) | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	26.5	0
Laclede Gas | Postretirement Plans | Significant Unobservable Inputs (Level 3)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Laclede Gas | Postretirement Plans | Significant Unobservable Inputs (Level 3) | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Laclede Gas | Postretirement Plans | Significant Unobservable Inputs (Level 3) | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Alagasco | Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	109	119.2	$ 219.5
Alagasco | Pension Plans | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	11.8	1.9
Alagasco | Pension Plans | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	62.9	89.7
Alagasco | Pension Plans | US bond mutual funds
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	9.3
Alagasco | Pension Plans | US government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	21	4
Alagasco | Pension Plans | US corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets		9.5
Alagasco | Pension Plans | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	4	0.7
Alagasco | Pension Plans | Derivative instruments
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0
Alagasco | Pension Plans | Other
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets		13.4
Alagasco | Pension Plans | Quoted Prices in Active Markets (Level 1)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	58	54.5
Alagasco | Pension Plans | Quoted Prices in Active Markets (Level 1) | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	11.6	0.3
Alagasco | Pension Plans | Quoted Prices in Active Markets (Level 1) | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	46.4	54.2
Alagasco | Pension Plans | Quoted Prices in Active Markets (Level 1) | US bond mutual funds
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0
Alagasco | Pension Plans | Quoted Prices in Active Markets (Level 1) | US government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	$ 0
Alagasco | Pension Plans | Quoted Prices in Active Markets (Level 1) | US corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets
Alagasco | Pension Plans | Quoted Prices in Active Markets (Level 1) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0
Alagasco | Pension Plans | Quoted Prices in Active Markets (Level 1) | Derivative instruments
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0
Alagasco | Pension Plans | Quoted Prices in Active Markets (Level 1) | Other
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets		$ 0
Alagasco | Pension Plans | Significant Observable Inputs (Level 2)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	41.5	64.7
Alagasco | Pension Plans | Significant Observable Inputs (Level 2) | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0.2	1.6
Alagasco | Pension Plans | Significant Observable Inputs (Level 2) | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	7	35.5
Alagasco | Pension Plans | Significant Observable Inputs (Level 2) | US bond mutual funds
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	9.3
Alagasco | Pension Plans | Significant Observable Inputs (Level 2) | US government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	21	4
Alagasco | Pension Plans | Significant Observable Inputs (Level 2) | US corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets		9.5
Alagasco | Pension Plans | Significant Observable Inputs (Level 2) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	4	0.7
Alagasco | Pension Plans | Significant Observable Inputs (Level 2) | Derivative instruments
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0
Alagasco | Pension Plans | Significant Observable Inputs (Level 2) | Other
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets		13.4
Alagasco | Pension Plans | Significant Unobservable Inputs (Level 3)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	9.5	0
Alagasco | Pension Plans | Significant Unobservable Inputs (Level 3) | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Alagasco | Pension Plans | Significant Unobservable Inputs (Level 3) | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	9.5	0
Alagasco | Pension Plans | Significant Unobservable Inputs (Level 3) | US bond mutual funds
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0
Alagasco | Pension Plans | Significant Unobservable Inputs (Level 3) | US government
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Alagasco | Pension Plans | Significant Unobservable Inputs (Level 3) | US corporate
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets		0
Alagasco | Pension Plans | Significant Unobservable Inputs (Level 3) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Alagasco | Pension Plans | Significant Unobservable Inputs (Level 3) | Derivative instruments
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0
Alagasco | Pension Plans | Significant Unobservable Inputs (Level 3) | Other
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets		0
Alagasco | Postretirement Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	79.7	85.3	$ 98.6
Alagasco | Postretirement Plans | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets		0.1
Alagasco | Postretirement Plans | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	66.3	78
Alagasco | Postretirement Plans | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	13.4	7.2
Alagasco | Postretirement Plans | Quoted Prices in Active Markets (Level 1)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	50.9
Alagasco | Postretirement Plans | Quoted Prices in Active Markets (Level 1) | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets		0.1
Alagasco | Postretirement Plans | Quoted Prices in Active Markets (Level 1) | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	43.6
Alagasco | Postretirement Plans | Quoted Prices in Active Markets (Level 1) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	7.2
Alagasco | Postretirement Plans | Significant Observable Inputs (Level 2)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	79.7	34.4
Alagasco | Postretirement Plans | Significant Observable Inputs (Level 2) | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets		0
Alagasco | Postretirement Plans | Significant Observable Inputs (Level 2) | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	66.3	34.4
Alagasco | Postretirement Plans | Significant Observable Inputs (Level 2) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	13.4	0
Alagasco | Postretirement Plans | Significant Unobservable Inputs (Level 3)
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Alagasco | Postretirement Plans | Significant Unobservable Inputs (Level 3) | Cash and cash equivalents
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets		0
Alagasco | Postretirement Plans | Significant Unobservable Inputs (Level 3) | Stock/bond mutual fund
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	0	0
Alagasco | Postretirement Plans | Significant Unobservable Inputs (Level 3) | International
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Fair value measurements of plan assets	$ 0	$ 0

INFORMATION BY OPERATING SEGM95

INFORMATION BY OPERATING SEGMENT - Schedule of Operating Segment Information (Details) $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Sep. 30, 2014USD ($)	Jun. 30, 2014USD ($)	Mar. 31, 2014USD ($)	Dec. 31, 2013USD ($)	Sep. 30, 2015USD ($)Operating_Segment	Sep. 30, 2014USD ($)	Sep. 30, 2013USD ($)
Segment Reporting, Revenue Reconciling Item [Line Items]
Number of operating segments | Operating_Segment									2
Operating Segment Information [Abstract]
Total revenues including intersegment revenues									$ 1,976.4	$ 1,627.2	$ 1,017
Total Operating Revenues	$ 204.2	$ 275.2	$ 877.4	$ 619.6	$ 222.3	$ 241.8	$ 694.5	$ 468.6	1,976.4	1,627.2	1,017
Gas Utility
Natural and propane gas									882.4	731.7	433.4
Other operation and maintenance									390.6	287.8	180.3
Depreciation and amortization									129.9	82.4	48.3
Taxes, other than income taxes									142.1	112	60.1
Total Gas Utility Operating Expenses									1,545	1,213.9	722.1
Gas Marketing and Other									158.9	246.9	198.4
Total Operating Expenses									1,703.9	1,460.8	920.5
Operating Income	(8.5)	$ 36	$ 157.7	$ 87.3	(8.4)	$ 24.7	$ 87.2	$ 62.9	272.5	166.4	96.5
Net Economic Earnings (Loss)									138.3	100.1	65
Capital Expenditures									289.8	171	130.8
ASSETS
Total Assets	5,290.2				5,074				5,290.2	5,074	3,125.4
Intersegment revenues
Operating Segment Information [Abstract]
Total revenues including intersegment revenues									0	0	0
Eliminations
Operating Segment Information [Abstract]
Total revenues including intersegment revenues									0	0	0
Total Operating Revenues									(76.5)	(91)	(36.4)
Gas Utility
Natural and propane gas									(75.2)	(90.1)	(35.7)
Other operation and maintenance									(1)	(0.9)	(0.4)
Depreciation and amortization									0	0	0
Taxes, other than income taxes									0	0	0
Total Gas Utility Operating Expenses									(76.2)	(91)	(36.1)
Gas Marketing and Other									(0.3)	0	(0.3)
Total Operating Expenses									(76.5)	(91)	(36.4)
Operating Income									0	0	0
Net Economic Earnings (Loss)									0	0	0
Capital Expenditures									0	0	0
ASSETS
Total Assets	(1,116.8)				(1,178.4)				(1,116.8)	(1,178.4)	(135.1)
Eliminations | Intersegment revenues
Operating Segment Information [Abstract]
Total revenues including intersegment revenues									(76.5)	(91)	(36.4)
Gas Utility | Operating Segments
Operating Segment Information [Abstract]
Total revenues including intersegment revenues									1,891.8	1,462.6	847.2
Total Operating Revenues									1,895.8	1,467.8	857.8
Gas Utility
Natural and propane gas									957.6	821.8	469.1
Other operation and maintenance									391.6	288.7	180.7
Depreciation and amortization									129.9	82.4	48.3
Taxes, other than income taxes									142.1	112	60.1
Total Gas Utility Operating Expenses									1,621.2	1,304.9	758.2
Gas Marketing and Other									0	0	0
Total Operating Expenses									1,621.2	1,304.9	758.2
Operating Income									274.6	162.9	99.6
Net Economic Earnings (Loss)									150.4	92.8	56.6
Capital Expenditures									284.4	168.6	128.5
ASSETS
Total Assets	4,686.2				4,520				4,686.2	4,520	2,981
Gas Utility | Operating Segments | Intersegment revenues
Operating Segment Information [Abstract]
Total revenues including intersegment revenues									4	5.2	10.6
Gas Marketing | Operating Segments
Operating Segment Information [Abstract]
Total revenues including intersegment revenues									82.9	162.6	165.1
Total Operating Revenues									153.4	246.6	189.4
Gas Utility
Natural and propane gas									0	0	0
Other operation and maintenance									0	0	0
Depreciation and amortization									0	0	0
Taxes, other than income taxes									0	0	0
Total Gas Utility Operating Expenses									0	0	0
Gas Marketing and Other									146.6	226.4	176.6
Total Operating Expenses									146.6	226.4	176.6
Operating Income									6.8	20.2	12.8
Net Economic Earnings (Loss)									4.2	10.2	8.9
Capital Expenditures									0	0	0
Depreciation and amortization expense									0.3	0.4	0.3
ASSETS
Total Assets	160.6				156.7				160.6	156.7	163.9
Gas Marketing | Operating Segments | Intersegment revenues
Operating Segment Information [Abstract]
Total revenues including intersegment revenues									70.5	84	24.3
Other Segments | Operating Segments
Operating Segment Information [Abstract]
Total revenues including intersegment revenues									1.7	2	4.7
Total Operating Revenues									3.7	3.8	6.2
Gas Utility
Natural and propane gas									0	0	0
Other operation and maintenance									0	0	0
Depreciation and amortization									0	0	0
Taxes, other than income taxes									0	0	0
Total Gas Utility Operating Expenses									0	0	0
Gas Marketing and Other									12.6	20.5	22.1
Total Operating Expenses									12.6	20.5	22.1
Operating Income									(8.9)	(16.7)	(15.9)
Net Economic Earnings (Loss)									(16.3)	(2.9)	(0.5)
Capital Expenditures									5.4	2.4	2.3
Depreciation and amortization expense									0.6	0.5	0.6
ASSETS
Total Assets	$ 1,560.2				$ 1,575.7				1,560.2	1,575.7	115.6
Other Segments | Operating Segments | Intersegment revenues
Operating Segment Information [Abstract]
Total revenues including intersegment revenues									$ 2	$ 1.8	$ 1.5

INFORMATION BY OPERATING SEGM96

INFORMATION BY OPERATING SEGMENT - Reconciliation of Consolidated Net Income to Consolidated Net Economic Earnings (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Segment Reporting [Abstract]
Net income	$ (18.7)	$ 14.1	$ 94.4	$ 47.1	$ (14.9)	$ 11.7	$ 52.2	$ 35.6	$ 136.9	$ 84.6	$ 52.8
Unrealized loss (gain) on energy-related derivatives									(1.8)	(0.9)	0.5
Lower of cost or market inventory adjustments									0.3	(0.7)	0.9
Realized (gain) loss on economic hedges prior to the sale of the physical commodity									1.5	(0.2)	0
Acquisition, divestiture and restructuring activities									6.1	17.3	10.8
Gain on sale of property									(4.7)	0	0
Net Economic Earnings (Non-GAAP)									$ 138.3	$ 100.1	$ 65

REGULATORY MATTERS - Schedule

REGULATORY MATTERS - Schedule of Regulatory Assets and Liabilities (Details) - USD ($) $ in Millions	Sep. 30, 2015	Sep. 30, 2014
Regulatory Assets [Line Items]
Regulatory assets, current	$ 27.6	$ 26.8
Regulatory assets, non current	737.6	614.3
Total Regulatory Assets	778.1	695.1
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	32.4	41.3
Regulatory liabilities, noncurrent	119.3	125.8
Total Regulatory Liabilities	179.9	189.5
RSE adjustment
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	12.2	19.8
Unbilled service margin
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	6.4	5.2
Pension and postretirement costs
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	10.8	13.4
Regulatory liabilities, noncurrent	16.2	26.8
Unamortized purchased gas adjustments
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	28.2	22.4
Postretirement liabilities
Regulatory Liabilities [Line Items]
Regulatory liabilities, noncurrent	28.9	26.2
Accrued cost of removal
Regulatory Liabilities [Line Items]
Regulatory liabilities, noncurrent	58.7	60.5
Other
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	3	2.9
Regulatory liabilities, noncurrent	15.5	12.3
Total Current Regulatory Liabilities
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	60.6	63.7
Total Noncurrent Regulatory Liabilities
Regulatory Liabilities [Line Items]
Regulatory liabilities, noncurrent	119.3	125.8
Pension and postretirement benefit costs
Regulatory Assets [Line Items]
Regulatory assets, current	22	21.4
Regulatory assets, non current	448.7	431.5
Unamortized purchased gas adjustments
Regulatory Assets [Line Items]
Regulatory assets, current	12.9	54
Future income taxes due from customers
Regulatory Assets [Line Items]
Regulatory assets, non current	134.5	117
Accrued cost of removal
Regulatory Assets [Line Items]
Regulatory assets, non current	78.9	21.2
Purchased gas costs
Regulatory Assets [Line Items]
Regulatory assets, non current	24.1	4.3
Energy efficiency
Regulatory Assets [Line Items]
Regulatory assets, non current	22.3	18.9
Other
Regulatory Assets [Line Items]
Regulatory assets, current	5.6	5.4
Regulatory assets, non current	29.1	21.4
Total Current Regulatory Assets
Regulatory Assets [Line Items]
Regulatory assets, current	40.5	80.8
Total Noncurrent Regulatory Assets
Regulatory Assets [Line Items]
Regulatory assets, non current	737.6	614.3
Laclede Gas
Regulatory Assets [Line Items]
Regulatory assets, current	16.2	18
Regulatory assets, non current	573.6	523.7
Total Regulatory Assets	602.7	595.7
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	0.6	0.6
Regulatory liabilities, noncurrent	70.6	72.1
Total Regulatory Liabilities	71.2	72.7
Laclede Gas | RSE adjustment
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	0	0
Laclede Gas | Unbilled service margin
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	0	0
Laclede Gas | Pension and postretirement costs
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	0	0
Regulatory liabilities, noncurrent	0	0
Laclede Gas | Unamortized purchased gas adjustments
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	0	0
Laclede Gas | Postretirement liabilities
Regulatory Liabilities [Line Items]
Regulatory liabilities, noncurrent	0	0
Laclede Gas | Accrued cost of removal
Regulatory Liabilities [Line Items]
Regulatory liabilities, noncurrent	58.7	60.5
Laclede Gas | Other
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	0.6	0.6
Regulatory liabilities, noncurrent	11.9	11.6
Laclede Gas | Total Current Regulatory Liabilities
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	0.6	0.6
Laclede Gas | Total Noncurrent Regulatory Liabilities
Regulatory Liabilities [Line Items]
Regulatory liabilities, noncurrent	70.6	72.1
Laclede Gas | Pension and postretirement benefit costs
Regulatory Assets [Line Items]
Regulatory assets, current	15.5	15
Regulatory assets, non current	368	365.4
Laclede Gas | Unamortized purchased gas adjustments
Regulatory Assets [Line Items]
Regulatory assets, current	12.9	54
Laclede Gas | Future income taxes due from customers
Regulatory Assets [Line Items]
Regulatory assets, non current	134.5	117
Laclede Gas | Accrued cost of removal
Regulatory Assets [Line Items]
Regulatory assets, non current	0	0
Laclede Gas | Purchased gas costs
Regulatory Assets [Line Items]
Regulatory assets, non current	24.1	4.3
Laclede Gas | Energy efficiency
Regulatory Assets [Line Items]
Regulatory assets, non current	22.3	18.9
Laclede Gas | Other
Regulatory Assets [Line Items]
Regulatory assets, current	0.7	3
Regulatory assets, non current	24.7	18.1
Laclede Gas | Total Current Regulatory Assets
Regulatory Assets [Line Items]
Regulatory assets, current	29.1	72
Laclede Gas | Total Noncurrent Regulatory Assets
Regulatory Assets [Line Items]
Regulatory assets, non current	573.6	523.7
Alagasco
Regulatory Assets [Line Items]
Regulatory assets, current	11.4	8.8
Regulatory assets, non current	163.6	90.6
Total Regulatory Assets	175	99.4
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	31.8	40.7
Regulatory liabilities, noncurrent	48.7	53.7
Total Regulatory Liabilities	108.7	116.8
Alagasco | RSE adjustment
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	12.2	19.8
Alagasco | Unbilled service margin
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	6.4	5.2
Alagasco | Pension and postretirement costs
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	10.8	13.4
Regulatory liabilities, noncurrent	16.2	26.8
Alagasco | Unamortized purchased gas adjustments
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	28.2	22.4
Alagasco | Postretirement liabilities
Regulatory Liabilities [Line Items]
Regulatory liabilities, noncurrent	28.9	26.2
Alagasco | Accrued cost of removal
Regulatory Liabilities [Line Items]
Regulatory liabilities, noncurrent	0	0
Alagasco | Other
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	2.4	2.3
Regulatory liabilities, noncurrent	3.6	0.7
Alagasco | Total Current Regulatory Liabilities
Regulatory Liabilities [Line Items]
Regulatory liabilities, current	60	63.1
Alagasco | Total Noncurrent Regulatory Liabilities
Regulatory Liabilities [Line Items]
Regulatory liabilities, noncurrent	48.7	53.7
Alagasco | Pension and postretirement benefit costs
Regulatory Assets [Line Items]
Regulatory assets, current	6.5	6.4
Regulatory assets, non current	80.7	66.1
Alagasco | Unamortized purchased gas adjustments
Regulatory Assets [Line Items]
Regulatory assets, current	0	0
Alagasco | Future income taxes due from customers
Regulatory Assets [Line Items]
Regulatory assets, non current	0	0
Alagasco | Accrued cost of removal
Regulatory Assets [Line Items]
Regulatory assets, non current	78.9	21.2
Alagasco | Purchased gas costs
Regulatory Assets [Line Items]
Regulatory assets, non current	0	0
Alagasco | Energy efficiency
Regulatory Assets [Line Items]
Regulatory assets, non current	0	0
Alagasco | Other
Regulatory Assets [Line Items]
Regulatory assets, current	4.9	2.4
Regulatory assets, non current	4	3.3
Alagasco | Total Current Regulatory Assets
Regulatory Assets [Line Items]
Regulatory assets, current	11.4	8.8
Alagasco | Total Noncurrent Regulatory Assets
Regulatory Assets [Line Items]
Regulatory assets, non current	$ 163.6	$ 90.6

REGULATORY MATTERS - Schedul98

REGULATORY MATTERS - Schedule of Regulatory Assets Not Earnings a Return (Details) - USD ($) $ in Millions	Sep. 30, 2015	Sep. 30, 2014
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	$ 372.4	$ 373.9
Future income taxes due from customers
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	134.5	117
Pension and postretirement benefit costs
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	223.7	240.9
Other
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	14.2	16
Laclede Gas
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	372.4	373.9
Laclede Gas | Future income taxes due from customers
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	134.5	117
Laclede Gas | Pension and postretirement benefit costs
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	223.7	240.9
Laclede Gas | Other
Regulatory Assets [Line Items]
Total Regulatory Assets Not Earning a Return	$ 14.2	$ 16

REGULATORY MATTERS (Details)

REGULATORY MATTERS (Details) - USD ($) $ in Millions	Dec. 01, 2019	Dec. 01, 2015	Nov. 12, 2015	Aug. 03, 2015	May. 22, 2015	Apr. 17, 2015	Jan. 01, 2014	Dec. 01, 2010	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2013
Public Utilities, General Disclosures [Line Items]
Regulatory assets for which no return on investment during recovery period is provided									$ 372.4	$ 373.9
Remaining recovery period for regulatory assets for which no return on investment during recovery period is provided									15 years
Regulatory assets									$ 737.6	614.3
Laclede Gas
Public Utilities, General Disclosures [Line Items]
Regulatory assets for which no return on investment during recovery period is provided									372.4	373.9
Regulatory assets									573.6	523.7
Alagasco
Public Utilities, General Disclosures [Line Items]
Regulatory assets									$ 163.6	90.6
Potential performance-based adjustment									0.05%
APSC | Alagasco
Public Utilities, General Disclosures [Line Items]
Approved rate increase									$ 4.9	2.4
Approved return rate on equity							10.80%
Maximum return on equity, percentage of prior year revenues									4.00%
Rate increase (decrease), margin of index range									1.75%
ISRS charges from September 2014 through February 2015 | MoPSC | Laclede Gas
Public Utilities, General Disclosures [Line Items]
Requested rate increase						$ 5.5
Approved rate increase					$ 5.4
ISRS charges from September 2014 through February 2015 | MoPSC | Missouri Gas Energy (MGE)
Public Utilities, General Disclosures [Line Items]
Requested rate increase						$ 2.9
Approved rate increase					$ 2.8
ISRS charges from March 2014 - August 2014 | MoPSC | Laclede Gas
Public Utilities, General Disclosures [Line Items]
Requested rate increase				$ 4.3
ISRS charges from March 2014 - August 2014 | MoPSC | Missouri Gas Energy (MGE)
Public Utilities, General Disclosures [Line Items]
Requested rate increase				$ 1.8
Deferred Costs Incurred Prior to YE 1999
Public Utilities, General Disclosures [Line Items]
Regulatory assets										$ 10.5
Regulatory assets amortization period										15 years
Enhanced stability reserve | APSC | Alagasco
Public Utilities, General Disclosures [Line Items]
Self insurance policy limit per occurrence									$ 1
Revenue subject to refund recognition period								9 years
Subsequent Event | ISRS charges from March 2014 - August 2014 | MoPSC | Laclede Gas
Public Utilities, General Disclosures [Line Items]
Approved rate increase			$ 4.4
Subsequent Event | ISRS charges from March 2014 - August 2014 | MoPSC | Missouri Gas Energy (MGE)
Public Utilities, General Disclosures [Line Items]
Approved rate increase			$ 1.9
Minimum | APSC | Alagasco
Public Utilities, General Disclosures [Line Items]
Approved return rate on equity							10.50%				13.15%
Minimum | Enhanced stability reserve | APSC | Alagasco
Public Utilities, General Disclosures [Line Items]
Extraordinary costs related to a single force majeure event limit									0.3
Extraordinary costs related to multiple force majeure events limit									0.4
Negative individual large commercial and industrial customer budget revenue variance minimum amount									$ 0.4
Maximum | APSC | Alagasco
Public Utilities, General Disclosures [Line Items]
Approved return rate on equity							10.95%				13.65%
Scenario, Forecast | ISRS charges from March 2014 - August 2014 | MoPSC | Laclede Gas
Public Utilities, General Disclosures [Line Items]
Approved rate increase		$ 19.6
Scenario, Forecast | ISRS charges from March 2014 - August 2014 | MoPSC | Missouri Gas Energy (MGE)
Public Utilities, General Disclosures [Line Items]
Approved rate increase		$ 6.7
Scenario, Forecast | Enhanced stability reserve | APSC | Alagasco
Public Utilities, General Disclosures [Line Items]
Revenue subject to refund amortization period	5 years
Revenue subject to refund annual amortization limit	$ 0.7

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Commitments (Details) MMcf in Thousands, $ in Millions	12 Months Ended
	Sep. 30, 2015USD ($)MMcf
Long-term Purchase Commitment [Line Items]
Minimum total payments required for natural gas contracts	$ 1,369.3
Laclede Gas
Long-term Purchase Commitment [Line Items]
Minimum total payments required for natural gas contracts	600.8
Laclede Gas | Purchase Commitment | Subsidiary of Common Parent
Long-term Purchase Commitment [Line Items]
Annual purchase commitment	$ 1
Commitment termination minimum required notification period	6 months
Alagasco
Long-term Purchase Commitment [Line Items]
Minimum total payments required for natural gas contracts	$ 476.9
Alagasco | Inventories
Long-term Purchase Commitment [Line Items]
Minimum volume purchase commitment required (in Mmcf) | MMcf	110
Laclede Pipeline Company
Long-term Purchase Commitment [Line Items]
Ownership interest in subsidiaries	100.00%

COMMITMENTS AND CONTINGENCIE101

COMMITMENTS AND CONTINGENCIES - Leases and Guarantees (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Loss Contingencies [Line Items]
Outstanding mortgage loans incurred in connection with various real estate ventures with general partners	$ 1.5
Laclede Gas
Loss Contingencies [Line Items]
Office headquarters lease rental aggregate expense	2.8	$ 1	$ 1
Minimum rental costs obligations - in fiscal year 2016	3.8
Laclede Gas | Vehicles and Power Operated Equipment Leases
Loss Contingencies [Line Items]
Minimum rental costs obligations - in fiscal year 2016	2.2
Minimum rental costs obligations - due in fiscal year 2017	2.5
Minimum rental costs obligations - due in fiscal year 2018	$ 0.1

COMMITMENTS AND CONTINGENCIE102

COMMITMENTS AND CONTINGENCIES - Contingencies (Details) - site	Sep. 30, 2015	Sep. 30, 2013
Laclede Gas
Site Contingency [Line Items]
Number of former manufactured gas plant (MGP) sites in Missouri	3
Number of former manufactured gas plant (MGP) sites in Shrewsbury, Missouri	1
Number of former manufactured gas plant (MGP) sites in the City of St. Louis	2
Laclede Gas | Previous Ownership
Site Contingency [Line Items]
Number of former manufactured gas plant (MGP)		19
Missouri Gas Energy (MGE) | Previous Ownership
Site Contingency [Line Items]
Number of former manufactured gas plant (MGP)	7
Alagasco
Site Contingency [Line Items]
Number of former manufactured gas plant (MGP)	9
Number of former manufactured gas distribution	5
Alagasco | Current Ownership
Site Contingency [Line Items]
Number of former manufactured gas plant (MGP)	4
Number of former manufactured gas distribution	1

INTERIM FINANCIAL INFORMATIO103

INTERIM FINANCIAL INFORMATION (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								9 Months Ended	12 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013
Quarterly Financial Information [Line Items]
Total Operating Revenues	$ 204.2	$ 275.2	$ 877.4	$ 619.6	$ 222.3	$ 241.8	$ 694.5	$ 468.6		$ 1,976.4	$ 1,627.2		$ 1,017
Operating Income (Loss)	(8.5)	36	157.7	87.3	(8.4)	24.7	87.2	62.9		272.5	166.4		96.5
Net Income (Loss)	$ (18.7)	$ 14.1	$ 94.4	$ 47.1	$ (14.9)	$ 11.7	$ 52.2	$ 35.6		$ 136.9	$ 84.6		$ 52.8
Basic Earnings (Loss) Per Share of Common Stock (in dollars per share)	$ (0.43)	$ 0.32	$ 2.18	$ 1.09	$ (0.35)	$ 0.34	$ 1.59	$ 1.09		$ 3.16	$ 2.36		$ 2.03
Diluted Earnings (Loss) Per Share of Common Stock (in dollars per share)	$ (0.43)	$ 0.32	$ 2.18	$ 1.09	$ (0.35)	$ 0.33	$ 1.59	$ 1.09		$ 3.16	$ 2.35		$ 2.02
Laclede Gas
Quarterly Financial Information [Line Items]
Total Operating Revenues	$ 151	$ 187.5	$ 615.7	$ 462.4	$ 160	$ 214.2	$ 638.8	$ 435.2		$ 1,416.6	$ 1,448.2		$ 859.4
Operating Income (Loss)	5.5	34.5	80.6	64.8	7.1	22.5	74.5	62.3		185.4	166.4		87.5
Net Income (Loss)	(3.6)	20	49.9	39	(1.4)	12	44.2	35.3		105.3	$ 90.1		$ 48.8
Alagasco
Quarterly Financial Information [Line Items]
Total Operating Revenues	52.2	73.7	233.3	120	59.5	93.8	263.9	142.8	$ 417.2	479.2		$ 533.3
Operating Income (Loss)	(12.5)	3.9	77.4	20.4	(12)	1.8	72.4	34.8	62.2	89.2		93.7
Net Income (Loss)	$ (9.6)	$ 0.7	$ 46.3	$ 10.6	$ (9.4)	$ (0.6)	$ 43.1	$ 19.8	$ 33	$ 48		$ 57.4