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Document and Entity Information Document - USD ($)	12 Months Ended
Document and Entity Information Document - USD ($)	Sep. 30, 2013	Nov. 29, 2013	Mar. 31, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	UGI UTILITIES INC
Entity Central Index Key	0000100548
Document Type	10-K
Document Period End Date	Sep. 30, 2013
Amendment Flag	false
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		26,781,785
Entity Public Float			$ 0

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012
Current assets:
Cash and cash equivalents	$ 4,707	$ 1,259
Restricted cash	3,181	0
Accounts receivable (less allowances for doubtful accounts of $5,519 and $3,588, respectively)	53,341	47,362
Accounts receivable — related parties	3,497	4,571
Accrued utility revenues	18,868	16,911
Inventories	89,661	67,334
Deferred income taxes	14,165	19,430
Income taxes recoverable	0	9,461
Regulatory assets	8,217	6,473
Derivative financial instruments	43	5,468
Prepaid expenses & other current assets	15,862	19,852
Total current assets	211,542	198,121
Property, plant and equipment	2,427,810	2,295,669
Less accumulated depreciation and amortization	(853,675)	(815,720)
Net property, plant and equipment	1,574,135	1,479,949
Goodwill	182,145	182,145
Regulatory assets	236,694	331,932
Other assets	5,806	4,026
Total assets	2,210,322	2,196,173
Current liabilities:
Current maturities of long-term debt	0	133,000
Bank loans	17,500	9,200
Accounts payable — trade	51,970	46,754
Accounts payable — related parties	12,487	10,192
Employee compensation and benefits accrued	13,664	10,902
Interest accrued	11,281	22,766
Customer deposits and advances	40,307	49,806
Derivative financial instruments	6,677	36,011
Deferred fuel refunds	8,283	4,435
Pension and postretirement benefit obligations	17,885	15,802
Other current liabilities	27,459	31,816
Total current liabilities	207,513	370,684
Long-term debt	642,000	467,000
Deferred income taxes	436,810	390,046
Deferred investment tax credits	4,270	4,612
Pension and other postretirement benefit obligations	72,505	179,056
Other noncurrent liabilities	55,610	56,262
Total liabilities	1,418,708	1,467,660
Commitments and contingencies (Note 12)
Common stockholder’s equity:
Common Stock, $2.25 par value (authorized — 40,000,000 shares; issued and outstanding — 26,781,785 shares)	60,259	60,259
Additional paid-in capital	470,098	468,692
Retained earnings	269,977	229,379
Accumulated other comprehensive loss	(8,720)	(29,817)
Total common stockholder’s equity	791,614	728,513
Total liabilities and stockholder’s equity	$ 2,210,322	$ 2,196,173

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012
Current assets:
Allowances for doubtful accounts on accounts receivable	$ 5,519	$ 3,588
Common stockholder’s equity:
Common stock, par value	$ 2.25	$ 2.25
Common stock, shares authorized	40,000,000	40,000,000
Common stock, shares issued	26,781,785	26,781,785
Common stock, shares outstanding	26,781,785	26,781,785

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
Consolidated Statements of Income - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Income Statement [Abstract]
Revenues	$ 940,712	$ 884,333	$ 1,137,366
Costs and expenses:
Cost of sales — gas, fuel and purchased power (excluding depreciation shown below)	465,996	459,079	678,500
Operating and administrative expenses	188,266	165,479	176,922
Operating and administrative expenses — related parties	8,366	9,326	12,125
Taxes other than income taxes	16,877	17,263	16,616
Depreciation	52,298	49,702	49,917
Amortization	3,418	3,090	2,629
Other income, net	(4,828)	(4,989)	(10,764)
Costs and expenses	730,393	698,950	925,945
Operating income	210,319	185,383	211,421
Interest expense	39,309	42,412	42,728
Income before income taxes	171,010	142,971	168,693
Income taxes	68,912	55,073	63,497
Net income	$ 102,098	$ 87,898	$ 105,196

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Net income	$ 102,098	$ 87,898	$ 105,196
Net gains (losses) on derivative instruments (net of tax of $(10,746), $4,783 and $7,712, respectively)	15,153	(6,744)	(10,874)
Reclassifications of net losses on derivative instruments (net of tax of $(334), $(766) and $(483), respectively)	471	1,111	681
Benefit plans (net of tax of $(3,325), $1,948 and $479, respectively)	4,689	(2,745)	(674)
Reclassifications of benefit plans actuarial losses and prior service costs to net income (net of tax of $(555), $(333) and $(304), respectively)	784	394	430
Other comprehensive income (loss)	21,097	(7,984)	(10,437)
Comprehensive income	$ 123,195	$ 79,914	$ 94,759

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

+ References + Details

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
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+ Details

- Definition

Net of tax amount of other comprehensive income (loss) attributable to the parent entity.

+ References

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+ Details

- Definition

Net of tax amount of the income statement impact of the reclassification adjustment of accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges realized in net income. Also includes reclassification adjustments of an entity's share of an equity investee's deferred hedging gain (loss) realized in net income.

+ References

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+ Details

- Definition

Net of tax amount, before reclassification adjustments, of the change in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Also includes an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss).

+ References

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+ Details

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Fair value of derivative instruments, net of tax	$ (10,746)	$ 4,783	$ 7,712
Reclassifications of net losses (gains) on derivative instruments, net of tax	(334)	(766)	(483)
Benefits plans, net of tax	(3,325)	1,948	479
Reclassification on benefits plans actuarial, net of tax	(555)	(333)	(304)
Reclassification of pension plans actuarial, net of tax	$ 0	$ 0	$ 0

- Definition

Tax effect of the income statement impact of the reclassification adjustment of accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges realized in net income. Also includes reclassification adjustments of an entity's share of an equity investee's deferred hedging gain (loss) realized in net income.

+ References + Details

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 102,098	$ 87,898	$ 105,196
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	55,716	52,792	52,546
Deferred income taxes, net	35,281	53,247	50,823
Pension expense, net of contributions paid	(4,450)	(17,431)	(6,292)
Provision for uncollectible accounts	9,584	6,286	9,137
Other, net	(1,560)	2,490	(4,526)
Net change in:
Accounts receivable and accrued utility revenues	(16,446)	5,461	(4,583)
Inventories	(22,327)	36,929	14,596
Deferred fuel costs, net of changes in unsettled derivatives	9,321	(8,190)	12,842
Accounts payable	7,511	(6,718)	9,229
Other current assets	13,598	(5,063)	(3,817)
Other current liabilities	(18,413)	2,041	(14,401)
Net cash provided by operating activities	169,913	209,742	220,750
CASH FLOWS FROM INVESTING ACTIVITIES:
Expenditures for property, plant and equipment	(151,090)	(114,090)	(98,856)
Net costs of property, plant and equipment disposals	(4,925)	(4,922)	(3,537)
(Increase) decrease in restricted cash	(3,181)	4,308	390
Net cash used by investing activities	(159,196)	(114,704)	(102,003)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payment of dividends	(58,975)	(70,615)	(99,490)
Increase (decrease) in bank loans	8,300	9,200	(17,000)
Issuances of long-term debt	175,000	0	0
Repayments of long-term debt	(133,000)	(40,000)	0
Excess tax benefits from equity-based payment arrangements	1,406	369	692
Net cash used by financing activities	(7,269)	(101,046)	(115,798)
Cash and cash equivalents increase (decrease)	3,448	(6,008)	2,949
CASH AND CASH EQUIVALENTS:
End of year	4,707	1,259	7,267
Beginning of year	1,259	7,267	4,318
Increase (decrease)	3,448	(6,008)	2,949
Cash paid for:
Interest	49,460	29,902	39,151
Income taxes	$ 18,376	$ 6,728	$ 13,856

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Common stock, without par value	Retained earnings	Additional paid-in capital	Accumulated other comprehensive income (loss)
Balance, beginning of year at Sep. 30, 2010		$ 60,259	$ 217,960	$ 467,631	$ (11,396)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 105,196		105,196
Cash dividends — Common Stock			(99,490)
Dividends of net assets			(11,570)
Excess tax benefits on equity-based compensation				692
Net gains (losses) on derivative instruments	(10,874)				(10,874)
Reclassifications of net losses on derivative instruments	681				681
Benefit plans, principally actuarial gains (losses)					(674)
Reclassifications of benefit plans actuarial losses and prior service costs	430				430
Balance, end of year at Sep. 30, 2011	718,845	60,259	212,096	468,323	(21,833)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	87,898		87,898
Cash dividends — Common Stock			(70,615)
Dividends of net assets			0
Excess tax benefits on equity-based compensation				369
Net gains (losses) on derivative instruments	(6,744)				(6,744)
Reclassifications of net losses on derivative instruments	1,111				1,111
Benefit plans, principally actuarial gains (losses)					(2,745)
Reclassifications of benefit plans actuarial losses and prior service costs	394				394
Balance, end of year at Sep. 30, 2012	728,513	60,259	229,379	468,692	(29,817)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	102,098		102,098
Cash dividends — Common Stock			(58,975)
Dividends of net assets			(2,525)
Excess tax benefits on equity-based compensation				1,406
Net gains (losses) on derivative instruments	15,153				15,153
Reclassifications of net losses on derivative instruments	471				471
Benefit plans, principally actuarial gains (losses)					4,689
Reclassifications of benefit plans actuarial losses and prior service costs	784				784
Balance, end of year at Sep. 30, 2013	$ 791,614	$ 60,259	$ 269,977	$ 470,098	$ (8,720)

Nature of Operations	12 Months Ended
Nature of Operations	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	NATURE OF OPERATIONS Nature of Operations UGI Utilities, Inc. (“UGI Utilities”), a wholly owned subsidiary of UGI Corporation (“UGI”), and UGI Utilities’ wholly owned subsidiaries UGI Penn Natural Gas, Inc. (“PNG”) and UGI Central Penn Gas, Inc. (“CPG”), own and operate natural gas distribution utilities in eastern, northeastern and central Pennsylvania and in a portion of one Maryland county. UGI Utilities also owns and operates an electric distribution utility in northeastern Pennsylvania (“Electric Utility”). UGI Utilities’ natural gas distribution utility is referred to as “UGI Gas.” UGI Gas, PNG and CPG are collectively referred to as “Gas Utility.” Gas Utility is subject to regulation by the Pennsylvania Public Utility Commission (“PUC”) and, with respect to a small service territory in one Maryland county, the Maryland Public Service Commission, and Electric Utility is subject to regulation by the PUC. Gas Utility and Electric Utility are collectively referred to as “Utilities.” PNG also has a heating, ventilation and air-conditioning service business (“UGI Penn HVAC Services, Inc.”) which operates principally in the PNG service territory. The term “UGI Utilities” is used sometimes as an abbreviated reference to UGI Utilities, Inc., or to UGI Utilities, Inc. and its subsidiaries, including PNG and CPG.

Significant Accounting Policies

12 Months Ended

Sep. 30, 2013

Accounting Policies [Abstract]

Significant Accounting Policies

SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

Our consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).

The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, expenses and costs. These estimates are based on management’s knowledge of current events, historical experience and various other assumptions that are believed to be reasonable under the circumstances. Accordingly, actual results may be different from these estimates and assumptions.

Principles of Consolidation

Our consolidated financial statements include the accounts of UGI Utilities and its subsidiaries (collectively, “we” or “the Company”). We eliminate all significant intercompany accounts when we consolidate.

Effects of Regulation

UGI Utilities accounts for the financial effects of regulation in accordance with the Financial Accounting Standards Board’s (“FASB’s”) guidance in Accounting Standards Codification (“ASC”) 980 related to regulated entities whose rates are designed to recover the costs of providing service. In accordance with this guidance, incurred costs and estimated future expenditures that would otherwise be charged to expense are capitalized and recorded as regulatory assets when it is probable that the incurred costs or estimated future expenditures will be recovered in rates in the future. Similarly, we recognize regulatory liabilities when it is probable that regulators will require customer refunds through future rates or when revenue is collected from customers for expenditures that have not yet been incurred. Generally, regulatory assets are amortized into expense and regulatory liabilities are amortized into income over the period authorized by the regulator.

For additional information regarding the effects of rate regulation, see Note 4.

Fair Value Measurements

We apply fair value measurements to certain assets and liabilities, principally our commodity derivative instruments. Fair value in GAAP is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants at the measurement date. Fair value is based upon assumptions that market participants would use when pricing an asset or liability, including assumptions about risk and risks inherent in valuation techniques and inputs to valuations. This includes not only the credit standing of counterparties and credit enhancements but also the impact of our own nonperformance risk on our liabilities. Fair value measurements require that we assume that the transaction occurs in the principal market for the asset or liability or in the absence of a principal market, the most advantageous market for the asset or liability (the market for which the reporting entity would be able to maximize the amount received or minimize the amount paid). We evaluate the need for credit adjustments to our derivative instrument fair values in accordance with the requirements noted above. Such adjustments were not material to the fair values of our derivative instruments.

We use the following fair value hierarchy, which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels:


•	Level 1 — Quoted prices (unadjusted) in active markets for identical assets and liabilities that we have the ability to access at the measurement date. Instruments categorized in Level 1 consist of our exchange-traded commodity futures and option contracts and non exchange-traded electricity forward contracts whose underlying is identical to an exchange-traded electricity contract.

•

Level 2 — Inputs other than quoted prices included within Level 1 that are either directly or indirectly observable for the asset or liability, including quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in inactive markets, inputs other than quoted prices that are observable for the asset or liability, and inputs that are derived from observable market data by correlation or other means. Instruments categorized in Level 2 include financial transmission rights (“FTRs”) and non exchange-traded electricity forward contracts not qualifying for Level 1.


•	Level 3 — Unobservable inputs for the asset or liability including situations where there is little, if any, market activity for the asset or liability. We did not have any derivative financial instruments categorized as Level 3 at September 30, 2013 or 2012.

The fair value hierarchy gives the highest priority to quoted prices in active markets (Level 1) and the lowest priority to unobservable data (Level 3). In some cases, the inputs to measure fair value might fall into different levels of the fair value hierarchy. The lowest level input that is significant to a fair value measurement in its entirety determines the applicable level in the fair value hierarchy. Assessing the significance of a particular input to the fair value measurement in its entirety requires judgment, considering factors specific to the asset or liability. See Note 13 for additional information on fair value measurements.

Derivative Instruments

We account for derivative instruments and hedging activities in accordance with guidance provided by the FASB which requires that all derivative instruments be recognized as either assets or liabilities and measured at fair value. The accounting for changes in fair value depends upon the purpose of the derivative instrument and whether it is designated and qualifies for hedge accounting.

Substantially all of the gains and losses on derivative instruments used by Gas Utility and Electric Utility are included in regulatory assets and liabilities in accordance with FASB guidance regarding accounting for rate-regulated entities. For cash flow hedges, changes in the fair value of the derivative financial instruments are recorded in accumulated other comprehensive income (“AOCI”), to the extent effective at offsetting changes in the hedged item, until earnings are affected by the hedged item. We discontinue cash flow hedge accounting if the occurrence of the forecasted transaction is determined to be no longer probable. Certain of our derivative financial instruments, although generally effective as hedges, do not qualify for hedge accounting treatment. Changes in the fair values of these derivative instruments are reflected in net income. Cash flows from derivative financial instruments are included in cash flows from operating activities.

For a more detailed description of the derivative instruments we use, our accounting for derivatives, our objectives for using them and related supplemental information required by GAAP, see Note 14.

Revenue Recognition

UGI Utilities’ regulated revenues are recognized as natural gas and electricity are delivered and include estimated amounts for distribution service and commodities rendered but not billed at the end of each month. We reflect the impact of Gas Utility and Electric Utility rate increases or decreases at the time they become effective. Nonregulated revenues are recognized as services are performed or products are delivered.

We present revenue-related taxes collected from customers and remitted to taxing authorities, principally sales and use taxes, on a net basis. Electric Utility gross receipts taxes are included in total revenues in accordance with regulatory practice.

Income Taxes

We record deferred income taxes in the Consolidated Statements of Income resulting from the use of accelerated depreciation methods based upon amounts recognized for ratemaking purposes. We also record a deferred tax liability for tax benefits, principally the result of accelerated tax depreciation for state income tax purposes, that are flowed through to ratepayers when temporary differences originate and record a regulatory income tax asset for the probable increase in future revenues that will result when the temporary differences reverse.

We are amortizing deferred investment tax credits related to Utilities’ plant additions over the service lives of the related property. Utilities reduces its deferred income tax liability for the future tax benefits that will occur when the deferred investment tax credits, which are not taxable, are amortized. We also reduce the regulatory income tax asset for the probable reduction in future revenues that will result when such deferred investment tax credits amortize.

We join with UGI and its subsidiaries in filing a consolidated federal income tax return. We are charged or credited for our share of current taxes resulting from the effects of our transactions in the UGI consolidated federal income tax return including giving effect to intercompany transactions. The result of this allocation is generally consistent with income taxes calculated on a separate return basis. We record interest on tax deficiencies and income tax penalties in income taxes on the Consolidated Statements of Income.

Correction of Error. During the three months ended September 30, 2013, we identified an error in the classification of deferred income tax assets on the September 30, 2012, Consolidated Balance Sheet. We evaluated the impact of the error and have determined that such error is not material. We have revised the September 30, 2012, Consolidated Balance Sheet to correct the error which revision decreased the following Consolidated Balance Sheet items by $27,006: current deferred income taxes; total current assets and total assets; long-term deferred income tax liabilities; total liabilities; and total liabilities and stockholder’s equity.

Comprehensive Income

The components of AOCI at September 30, 2013 and 2012, follow:



	Postretirement Benefit Plans			Derivative Instruments Net Losses			Total
September 30, 2013	$	(5,283	)	$	(3,437	)	$	(8,720	)
September 30, 2012	$	(10,756	)	$	(19,061	)	$	(29,817	)

Comprehensive income comprises net income and other comprehensive income (loss). Other comprehensive income (loss) principally reflects gains and losses on derivative instruments accounted for as cash flow hedges and changes in actuarial gains and losses on postretirement benefit plans. Other comprehensive income (loss) for all periods presented includes reclassifications of net losses on interest rate protection agreements (“IRPAs”).

Cash and Cash Equivalents

All highly liquid investments with maturities of three months or less when purchased are classified as cash equivalents.

Restricted Cash

Restricted cash represents those cash balances in our commodity futures brokerage accounts which are restricted from withdrawal.

Inventories

Our inventories are stated at the lower of cost or market. Substantially all of our inventory is determined on an average cost method.

Property, Plant and Equipment and Related Depreciation

We record property, plant and equipment at original cost. The amounts assigned to property, plant and equipment of acquired businesses are based upon estimated fair value at date of acquisition.

We record depreciation expense for Utilities’ plant and equipment on a straight-line basis over the estimated average remaining lives of the various classes of its depreciable property. Depreciation expense as a percentage of the related average depreciable base for Gas Utility was 2.3% in Fiscal 2013, 2.2% in Fiscal 2012 and 2.3% in Fiscal 2011. Depreciation expense as a percentage of the related average depreciable base for Electric Utility was 2.4% in Fiscal 2013, 2.4% in Fiscal 2012 and 2.6% in Fiscal 2011. When Utilities retires depreciable utility plant and equipment, we charge the original cost to accumulated depreciation for financial accounting purposes.

We include in property, plant and equipment costs associated with computer software we develop or obtain for use in our businesses. We amortize computer software costs on a straight-line basis over expected periods of benefit not exceeding fifteen years once the installed software is ready for its intended use.

No depreciation expense is included in cost of sales in the Consolidated Statements of Income.

Goodwill

Our goodwill is the result of business acquisitions. We do not amortize goodwill, but test it at least annually for impairment at the reporting unit level. A reporting unit is the operating segment, or a business one level below the operating segment (a component) if discrete financial information is prepared and regularly reviewed by segment management. Components are aggregated as a single reporting unit if they have similar economic characteristics. We are required to recognize an impairment charge under GAAP if the carrying amount of a reporting unit exceeds its fair value and the carrying amount of the reporting unit’s goodwill exceeds the implied fair value of that goodwill. GAAP also permits us under certain circumstances to assess qualitative factors to determine that it is not more likely than not that the fair value of a reporting unit is less than its carrying value. No provisions for goodwill impairments were recorded during Fiscal 2013, Fiscal 2012 or Fiscal 2011.

Impairment of Long-Lived Assets

We evaluate the impairment of long-lived assets whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. We evaluate recoverability based upon undiscounted future cash flows expected to be generated by such assets. No provisions for impairments were recorded during Fiscal 2013, Fiscal 2012 or Fiscal 2011.

Employee Retirement Plans

We use a market-related value of plan assets and an expected long-term rate of return to determine the expected return on assets of our pension and other postretirement plans. The market-related value of plan assets, other than equity investments, is based upon fair values. The market-related value of equity investments is calculated by rolling forward the prior-year’s market-related value with contributions, disbursements and the expected return on plan assets. One third of the difference between the expected and the actual value is then added to or subtracted from the expected value to determine the new market-related value (see Note 9).

Equity-Based Compensation

All of our equity-based compensation, principally comprising UGI stock options and grants of UGI stock-based equity instruments (“Units”), is measured at fair value on the grant date, date of modification or end of the period, as applicable. Compensation expense is recognized on a straight-line basis over the requisite service period. Depending upon the settlement terms of the awards, equity-based compensation costs are measured based upon the fair value of the award on the date of grant or the fair value of the award as of the end of each reporting period.

For additional information on our equity-based compensation plans and related disclosures, see Note 11.

Environmental Matters

We are subject to environmental laws and regulations intended to mitigate or remove the effect of past operations and improve or maintain the quality of the environment. These laws and regulations require the removal or remedy of the effect on the environment of the disposal or release of certain specified hazardous substances at current or former operating sites.

Environmental reserves are accrued when assessments indicate that it is probable that a liability has been incurred and an amount can reasonably be estimated. Amounts recorded as environmental liabilities on the balance sheets represent our best estimate of costs expected to be incurred or, if no best estimate can be made, the minimum liability associated with a range of expected environmental investigation and remediation costs. Our estimated liability for environmental contamination is reduced to reflect anticipated participation of other responsible parties but is not reduced for possible recovery from insurance carriers. In those instances for which the amount and timing of cash payments associated with environmental investigation and cleanup are reliably determinable, we discount such liabilities to reflect the time value of money. We intend to pursue recovery of incurred costs through all appropriate means, including regulatory relief. UGI Gas is permitted to amortize as removal costs site-specific environmental investigation and remediation costs, net of related third-party payments, associated with Pennsylvania sites. UGI Gas is currently permitted to include in rates, through future base rate proceedings, a five-year average of such prudently incurred remediation costs, and CPG and PNG are currently receiving regulatory recovery of estimated environmental investigation and remediation costs associated with Pennsylvania sites. For further information, see Note 12.

Accounting Changes	12 Months Ended
Accounting Changes	Sep. 30, 2013
Accounting Changes and Error Corrections [Abstract]
Accounting Changes	ACCOUNTING CHANGES New Accounting Standards Not Yet Adopted Disclosures about Reclassifications Out of Accumulated Other Comprehensive Income. In February 2013, the FASB issued new accounting guidance regarding disclosures for items reclassified out of AOCI. The new disclosure guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2012. The new disclosures are to be applied prospectively, and early adoption is permitted. We will adopt the new guidance in Fiscal 2014. As this guidance provides only disclosure requirements, the adoption of this standard will not impact our results of operations, cash flows or financial position. Disclosures about Offsetting Assets and Liabilities. In December 2011 (and amended in January 2013), the FASB issued new accounting guidance requiring entities to disclose both gross and net information about recognized derivative instruments that are offset on the balance sheet or subject to an enforceable master netting arrangement or similar agreement, irrespective of whether they are offset on the balance sheet. The new guidance is effective for annual reporting periods beginning on or after January 1, 2013 and interim periods within those annual periods, and is required to be applied retrospectively. We will adopt the new guidance in Fiscal 2014. As this guidance provides only disclosure requirements, the adoption of this standard will not impact our results of operations, cash flows or financial position.

- Definition

The entire disclosure for reporting accounting changes and error corrections. It includes the conveyance of information necessary for a user of the Company's financial information to understand all aspects and required disclosure information concerning all changes and error corrections reported in the Company's financial statements for the period.

+ References + Details

Regulatory Assets and Liabilities and Regulatory Matters

12 Months Ended

Sep. 30, 2013

Regulated Operations [Abstract]

Regulatory Assets and Liabilities and Regulatory Matters

REGULATORY ASSETS AND LIABILITIES AND REGULATORY MATTERS

The following regulatory assets and liabilities associated with Utilities are included in our accompanying Consolidated Balance Sheets at September 30:



	2013		2012
Regulatory assets:
Income taxes recoverable	$	106,069	$	103,172
Underfunded pension and postretirement plans	94,515		188,222
Environmental costs	17,054		16,812
Deferred fuel and power costs	8,283		11,602
Removal costs, net	13,333		12,718
Other	5,657		5,879
Total regulatory assets	$	244,911	$	338,405
Regulatory liabilities:
Postretirement benefits	$	16,497	$	13,147
Environmental overcollections	2,552		2,883
Deferred fuel and power refunds	8,283		4,435
State tax benefits — distribution system repairs	8,453		7,385
Other	1,502		494
Total regulatory liabilities	$	37,287	$	28,344

Income taxes recoverable. This regulatory asset is the result of recording deferred tax liabilities pertaining to temporary tax differences principally as a result of the pass through to ratepayers of accelerated tax depreciation for state income tax purposes, and the flow through of accelerated tax depreciation for federal income tax purposes for certain years prior to 1981. These deferred taxes have been reduced by deferred tax assets pertaining to utility deferred investment tax credits. Utilities has recorded regulatory income tax assets related to these deferred tax liabilities representing future revenues recoverable through the ratemaking process over the average remaining depreciable lives of the associated property ranging from 1 to approximately 50 years.

Underfunded pension and other postretirement plans. This regulatory asset represents the portion of prior service cost and net actuarial losses associated with pension and other postretirement benefits which are probable of being recovered through future rates based upon established regulatory practices. These regulatory assets are adjusted annually or more frequently under certain circumstances when the funded status of the plans is recorded in accordance with GAAP. These costs are amortized over the average remaining future service lives of plan participants.

Environmental costs. Environmental costs represent amounts actually spent by UGI Gas to clean up sites in Pennsylvania as well as the portion of estimated probable future environmental remediation and investigation costs principally at manufactured gas plant (“MGP”) sites that CPG and PNG expect to incur in conjunction with remediation consent orders and agreements with the Pennsylvania Department of Environmental Protection (see Note 12). UGI Gas is currently permitted to include in rates, through future base rate proceedings, a five-year average of prudently incurred remediation costs at Pennsylvania sites. PNG and CPG are currently recovering and expect to continue to recover environmental remediation and investigation costs in base rate revenues. At September 30, 2013, the period over which PNG and CPG expect to recover these costs will depend upon future remediation activity.

Deferred fuel and power — costs and refunds. Gas Utility’s and Electric Utility’s tariffs contain clauses which permit recovery of all prudently incurred purchased gas and power costs through the application of purchased gas cost (“PGC”) rates in the case of Gas Utility and delivery service (“DS”) tariffs in the case of Electric Utility. The clauses provide for periodic adjustments to PGC and DS rates for differences between the total amount of purchased gas and electric generation supply costs collected from customers and recoverable costs incurred. Net undercollected costs are classified as a regulatory asset and net overcollections are classified as a regulatory liability.

Gas Utility uses derivative financial instruments to reduce volatility in the cost of gas it purchases for firm- residential, commercial and industrial (“retail core-market”) customers. Realized and unrealized gains or losses on natural gas derivative financial instruments are included in deferred fuel costs or refunds. Net unrealized gains (losses) on such contracts at September 30, 2013 and 2012, were $(1,743) and $5,303, respectively.

Electric Utility enters into forward electricity purchase contracts to meet a substantial portion of its electricity supply needs. Because these contracts do not qualify for the normal purchases and normal sales exception under GAAP related to derivative financial instruments, these contracts are recognized on the balance sheet at fair value with an associated adjustment to regulatory assets or liabilities in accordance with GAAP relating to rate-regulated entities. At September 30, 2013 and 2012, the fair values of Electric Utility’s electricity supply contracts were losses of $4,759 and $9,207, respectively, which amounts are reflected in current derivative financial instruments and other noncurrent liabilities on the Consolidated Balance Sheets with equal and offsetting amounts reflected in deferred fuel and power costs in the table above.

In order to reduce volatility associated with a substantial portion of its electric transmission congestion costs, Electric Utility obtains FTRs. FTRs are derivative financial instruments that entitle the holder to receive compensation for electricity transmission congestion charges when there is insufficient electricity transmission capacity on the electric transmission grid. Because Electric Utility is entitled to fully recover its DS costs, realized and unrealized gains or losses on FTRs are included in deferred fuel and power costs or deferred fuel and power refunds. At September 30, 2013 and 2012, such gains or losses were not material.

Removal costs, net. This regulatory asset represents costs incurred, net of salvage, associated with the retirement of depreciable utility plant. At September 30, 2013, UGI Utilities expects to recover these costs over periods of 1 to 5 years.

Postretirement benefits. Gas Utility and Electric Utility are recovering ongoing postretirement benefit costs at amounts permitted by the PUC in prior base rate proceedings. With respect to UGI Gas and Electric Utility, the difference between the amounts recovered through rates and the actual costs incurred in accordance with accounting for postretirement benefits are being deferred for future refund to or recovery from ratepayers. Such amounts are reflected in regulatory liabilities in the table above. In addition, this regulatory liability includes the portion of prior service credits and net actuarial gains associated with certain other postretirement benefit plans.

Environmental overcollections. This regulatory liability represents the difference between amounts recovered in rates and actual costs incurred (net of insurance proceeds) associated with the terms of a consent order agreement between CPG and the Pennsylvania Department of Environmental Protection to remediate certain gas plant sites.

State income tax benefits — distribution system repairs. This regulatory liability represents Pennsylvania state income tax benefits, net of federal income tax expense, resulting from the deduction for income tax purposes of repair and maintenance costs associated with Gas Utility or Electric Utility assets which are capitalized for regulatory and GAAP reporting. The tax benefits associated with these repair and maintenance deductions will be reflected as a reduction to income tax expense over the remaining tax lives of the related book assets.

Other. Other regulatory assets comprise a number of items including, among others, deferred postretirement costs, deferred asset retirement costs, deferred rate case expenses, customer choice implementation costs and deferred software development costs. At September 30, 2013, UGI Utilities expects to recover these costs over periods of approximately 1 to 5 years.

UGI Utilities’ regulatory liabilities relating to postretirement benefits, environmental overcollections and state tax benefits — distribution system repairs are included in other noncurrent liabilities on the Consolidated Balance Sheets. UGI Utilities does not recover a rate of return on its regulatory assets.

Other Regulatory Matters

Allentown, Pennsylvania Natural Gas Incident. On February 19, 2013, the PUC entered a final order (the “Final Order”) settling all regulatory compliance issues pertaining to a natural gas explosion on February 9, 2011, in Allentown, PA. The Final Order requires UGI Utilities to (i) pay a civil penalty in the amount of $500; (ii) conduct a pilot new technology leak detection program in Allentown; and (iii) accept new reporting requirements governing its agreed upon 14-year cast iron and 30-year bare steel pipeline replacement program and distribution integrity management program. The Final Order makes no findings that UGI Utilities has violated any regulation or operating procedure. The Company does not believe that the cost of complying with the requirements of the Final Order will have a material impact on UGI Utilities’ consolidated financial position, results of operations or cash flows.

CPG Base Rate Filing. On August 11, 2011, the PUC approved a settlement agreement with CPG that resulted in an increase in annual base rate revenues of $8,000 as well as $900 in revenues per year to fund system improvements and operations necessary to maintain safe and reliable natural gas service and fund new programs that would provide rebates and other incentives for customers to install new high-efficiency equipment (collectively, “Energy and Efficiency Conservation Program”). The increase became effective August 30, 2011. During Fiscal 2012, the PUC reversed its earlier decision related to the $900 increase in revenue associated with the Energy and Efficiency Conservation Program and required CPG to refund revenue it had collected for that program.

Transfers of Assets. On February 1, 2012, CPG filed an application with the PUC for review and approval of the transfer of an 11-mile natural gas pipeline, related facilities and right of way located in Delmar Township, Pennsylvania (“TL-96 line”) to Energy Services. The PUC approved the transfer and in April 2013, the TL-96 line was dividended to UGI and subsequently contributed to Energy Services. The net book value of the TL-96 line was approximately $2,650 which amount, net of related deferred income taxes of $384, is reflected as a dividend of net assets on the Fiscal 2013 Consolidated Statement of Stockholder’s Equity.

On October 21, 2010, the Federal Energy Regulatory Commission (“FERC”) approved and later affirmed CPG’s application to abandon a storage service and approved the transfer of its Tioga, Meeker and Wharton natural gas storage facilities, along with related assets, to UGI Storage Company, a subsidiary of UGI Energy Services, Inc. (“Energy Services”), a second-tier wholly owned subsidiary of UGI. The PUC approved the transfer subject to, among other things, a reduction in base rates and CPG’s agreement to charge PGC customers, for a period of three years, no more for storage services from the transferred assets than they would have paid before the transfer, to the extent used. On April 1, 2011, the storage facilities were dividended to UGI and subsequently contributed to UGI Storage Company. The net book value of the storage facility assets transferred was $10,949 which amount, net of related deferred taxes of $308, is reflected as a dividend of net assets on the Fiscal 2011 Consolidated Statement of Stockholder’s Equity. Compliance with the provisions of the PUC Order approving the transfer of the storage assets did not have a material impact on the results of operations of Gas Utility. Concurrent with the April 1, 2011 transfer, CPG entered into a one-year firm storage service agreement with UGI Storage Company.

On December 1, 2010, PNG filed an application with the PUC for expedited review and approval of the transfer of a 9 mile natural gas pipeline, related facilities, and right of way located in Mehoopany, Pennsylvania (the “Auburn Line”) to Energy Services. The PUC approved the transfer and in September 2011 the Auburn Line was dividended to UGI and subsequently contributed to Energy Services. The net book value of the Auburn Line was $1,109 which amount, net of related deferred taxes of $180, is reflected as a dividend of net assets on the Fiscal 2011 Consolidated Statement of Stockholder’s Equity.

Inventories

12 Months Ended

Sep. 30, 2013

Inventory Disclosure [Abstract]

Inventories

INVENTORIES

Inventories comprise the following at September 30:



	2013		2012
Gas Utility natural gas	$	78,950	$	57,663
Materials, supplies and other	10,711		9,671
Total inventories	$	89,661	$	67,334

At September 30, 2013, UGI Utilities is a party to three principal storage contract administrative agreements (“SCAAs”) with Energy Services, Inc. (“Energy Services”), a second-tier, wholly owned subsidiary of UGI, one of which expired in October 2013 and two of which expire in October 2015. Pursuant to SCAAs, UGI Utilities has, among other things, released certain storage and transportation contracts for the terms of the SCAAs. UGI Utilities also transferred certain associated storage inventories upon commencement of the SCAAs, will receive a transfer of storage inventories at the end of the SCAAs, and makes payments associated with refilling storage inventories during the terms of the SCAAs. The historical cost of natural gas storage inventories released under the SCAAs, which represent a portion of Gas Utility’s total natural gas storage inventories, and any exchange receivables (representing amounts of natural gas inventories used by the other parties to the agreement but not yet replenished), are included in the caption “Gas Utility natural gas” in the table above. The carrying value of gas storage inventories released under the SCAAs at September 30, 2013 and 2012, comprising 11.0 billion cubic feet (“bcf”) and 11.4 bcf of natural gas was $44,366 and $32,627, respectively. At September 30, 2013 and 2012, UGI Utilities held a total of $16,500 and $22,500, respectively, of security deposits received from its SCAA counterparties. These amounts are included in other current liabilities on the Consolidated Balance Sheets. Effective November 1, 2013, UGI Utilities entered into two new SCAAs having terms of one and three years (see Note 17).

Property Plant and Equipment

12 Months Ended

Sep. 30, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment comprise the following categories at September 30:



	2013		2012
Distribution	$	2,162,580	$	2,047,780
Transmission	86,623		85,430
General and other, including construction in process	178,607		162,459
Total property, plant and equipment	$	2,427,810	$	2,295,669

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Debt

12 Months Ended

Sep. 30, 2013

Debt Disclosure [Abstract]

Debt

DEBT

Long-term debt comprises the following at September 30:



	2013		2012

Term Loan Credit Agreement	$	175,000	$	—
Senior Notes:
6.375%, due September 2013	—		108,000
5.75%, due September 2016	175,000		175,000
6.21%, due September 2036	100,000		100,000
Medium-Term Notes:
5.37%, due August 2013	—		25,000
5.16%, due May 2015	20,000		20,000
7.37%, due October 2015	22,000		22,000
5.64%, due December 2015	50,000		50,000
6.17%, due June 2017	20,000		20,000
7.25%, due November 2017	20,000		20,000
5.67%, due January 2018	20,000		20,000
6.50%, due August 2033	20,000		20,000
6.13%, due October 2034	20,000		20,000
Total long-term debt	642,000		600,000
Less: current maturities	—		(133,000		)
Total long-term debt due after one year	$	642,000	$	467,000

Principal payments on long-term debt during the next five fiscal years is as follows: $0 is due in Fiscal 2014; $20,000 is due in Fiscal 2015; $247,000 is due in Fiscal 2016; $20,000 is due in Fiscal 2017; and $40,000 is due in Fiscal 2018. The $175,000 outstanding under the Term Loan Credit Agreement that is expected to be refinanced on a long-term basis prior to its maturity and is excluded from these repayment amounts (see below).

In September 2013, UGI Utilities entered into a 364-day term loan credit agreement (“Term Loan Credit Agreement”) with a bank comprising a $175,000 unsecured term loan facility. The Term Loan Credit Agreement bears interest at the eurodollar rate for the interest period selected, plus a margin of 0.60%. The Term Loan Credit Agreement terminates on September 22, 2014, but UGI Utilities may prepay the loan in whole or in part, without penalty. UGI Utilities borrowed $175,000 on September 30, 2013, under the Term Loan Credit Agreement which cash proceeds were used to repay UGI Utilities’ $108,000 6.375% Senior Notes due September 30, 2013, and for other general corporate purposes. On October 30, 2013, UGI Utilities entered into a Note Purchase Agreement which provides for the private placement of $175,000 aggregate principal amount of 4.98% Senior Notes due March 26, 2044. UGI Utilities expects to issue $175,000 face amount of 4.98% Senior Notes in March 2014 and use the net proceeds to repay then-outstanding borrowings under the Term Loan Credit Agreement. Because the Company has the intent and ability to refinance the Term Loan Credit Agreement on a long-term basis, amounts outstanding under the Term Loan Credit Agreement are classified as long-term on the September 30, 2013, Consolidated Balance Sheet.

UGI Utilities has an unsecured credit agreement (the “UGI Utilities Credit Agreement”) with a group of banks providing for borrowings of up to $300,000 (including a $100,000 sublimit for letters of credit) which expires in October 2015. Under the UGI Utilities Credit Agreement, UGI Utilities may borrow at various prevailing market interest rates, including LIBOR and the banks’ prime rate, plus a margin. The margin on such borrowings ranges from 0.0% to 2.0% and is based upon the credit ratings of certain indebtedness of UGI Utilities. UGI Utilities had borrowings outstanding under the UGI Utilities Credit Agreement, which we classify as bank loans on the Consolidated Balance Sheets, totaling $17,500 and $9,200 at September 30, 2013 and 2012, respectively. The weighted-average interest rates on the UGI Utilities Credit Agreement borrowings at September 30, 2013 and 2012 were 1.18% and 1.21%, respectively. Issued and outstanding letters of credit, which reduce available borrowings under the UGI Utilities Credit Agreement, totaled $2,000 at September 30, 2013 and 2012.

The UGI Utilities Credit Agreement requires UGI Utilities not to exceed a ratio of Consolidated Debt to Consolidated Total Capital, as defined.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

Income Taxes

12 Months Ended

Sep. 30, 2013

Income Tax Disclosure [Abstract]

Income Taxes

The provisions for income taxes consist of the following:



	2013			2012			2011
Current expense (benefit):
Federal	$	21,807		$	(909	)	$	10,447
State	11,824			2,735			2,227
Total current expense	33,631			1,826			12,674
Deferred expense:
Federal	33,349			48,336			48,967
State	2,274			5,257			2,207
Investment tax credit amortization	(342		)	(346		)	(351		)
Total income tax expense	$	68,912		$	55,073		$	63,497

A reconciliation from the U.S. federal statutory tax rate to our effective tax rate is as follows:



	2013		2012		2011
U.S. federal statutory tax rate	35.0	%	35.0	%	35.0	%
Difference in tax rate due to:
State income taxes, net of federal	5.4		4.1		1.6
Other, net	(0.1	)	(0.6	)	1.0
Effective tax rate	40.3	%	38.5	%	37.6	%

Pennsylvania utility ratemaking practice permits the flow through to ratepayers of state tax benefits resulting from accelerated tax depreciation. For Fiscal 2013, Fiscal 2012 and Fiscal 2011, the beneficial effects of state tax flow through of accelerated depreciation reduced tax expense by $1,538, $3,198 and $7,926, respectively. The state tax flow through amounts in Fiscal 2012 and Fiscal 2011 reflect the impact of 2010 U.S. Federal tax legislation that allowed taxpayers to fully deduct qualifying capital expenditures incurred after September 8, 2010, through the end of calendar 2011, when such property is placed in service before 2012. This legislation was also permitted for Pennsylvania state corporate income tax purposes.

Deferred tax liabilities (assets) comprise the following at September 30:



	2013			2012
Excess book basis over tax basis of property, plant and equipment	$	362,259		$	330,937
Goodwill	31,516			26,998
Regulatory assets	101,622			140,416
Other	949			601
Gross deferred tax liabilities	496,346			498,952
Pension plan liabilities	(35,996		)	(72,652		)
Allowance for doubtful accounts	(2,290		)	(1,489		)
Deferred investment tax credits	(1,772		)	(1,914		)
Employee-related expenses	(5,850		)	(4,859		)
Regulatory liabilities	(15,472		)	(11,761		)
Environmental liabilities	(7,002		)	(7,195		)
Derivative financial instruments	(3,397		)	(16,264		)
Other	(1,922		)	(12,202		)
Gross deferred tax assets	(73,701		)	(128,336		)
Net deferred tax liabilities	$	422,645		$	370,616

We join with UGI and its subsidiaries in filing a consolidated federal income tax return. We are charged or credited for our share of current taxes resulting from the effects of our transactions in the UGI consolidated federal income tax return including giving effect to intercompany transactions. UGI’s federal income tax returns are settled through the tax year 2009.

We file separate company income tax returns in a number of states but are subject to state income tax principally in Pennsylvania. Pennsylvania income tax returns are generally subject to examination for a period of three years after the filing of the respective returns. As of September 30, 2013, we have $18,271 of Pennsylvania net operating loss carryforwards that expire through 2029.

During Fiscal 2013, Fiscal 2012 and Fiscal 2011, interest (income) expense of $0, $(209) and $219, respectively, was recognized in income taxes in the Consolidated Statements of Income. As of September 30, 2013, we have unrecognized income tax benefits totaling $1,143 including related accrued interest of $56. If these unrecognized tax benefits were subsequently recognized, $56 would be recorded as a benefit to income taxes on the consolidated statement of income and, therefore, would impact the effective tax rate. Generally, a net reduction in unrecognized tax benefits could occur because of expiration of the statute of limitations in certain jurisdictions or as a result of settlements with tax authorities. Included in the balance at September 30, 2013, are $1,087 of tax positions for which the deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. Because of the impact of deferred tax accounting, the disallowance of the current deduction would not affect the annual effective tax rate but would accelerate the payment of cash to the taxing authority to an earlier period. There is an expected change in unrecognized tax benefits and related interest in the next twelve months in the amount of $43.

A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows:



Balance at September 30, 2010	$	4,194
Additions for tax positions of the current year	920
Settlements with tax authorities	(216		)
Balance at September 30, 2011	4,898
Additions for tax positions of prior years	81
Settlements with tax authorities	(3,931		)
Balance at September 30, 2012	1,048
Additions for tax positions of prior years	39
Balance at September 30, 2013	$	1,087

In accordance with accounting guidance regarding uncertain tax positions, during Fiscal 2013 and Fiscal 2012, the Company added $39 and $124, respectively, to its liability for unrecognized tax benefits including interest related to its change in method of accounting for capitalizing certain repairs and maintenance costs associated with its Gas Utility and Electric Utility assets beginning with the tax year ended September 30, 2009. However, because this tax matter relates only to the timing of deductibility, we have recorded an offsetting deferred tax asset of an equal amount. For further information regarding the regulatory impact of this change, see Note 4.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Employee Retirement Plans

12 Months Ended

Sep. 30, 2013

Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]

Employee Retirement Plans

EMPLOYEE RETIREMENT PLANS

Defined Benefit Pension and Other Postretirement Plans

We currently sponsor one defined benefit pension plan for employees hired prior to January 1, 2009, of UGI, UGI Utilities, PNG, CPG and certain of UGI’s other domestic wholly owned subsidiaries (“Pension Plan”). In addition, we provide postretirement health care benefits to certain retirees and postretirement life insurance benefits to nearly all active and retired employees.

The following table provides a reconciliation of the projected benefit obligations (“PBOs”) of the Pension Plan, the accumulated benefit obligations (“ABOs”) of our other postretirement benefit plans, plan assets and the funded status of the Pension Plan and other postretirement plans as of September 30, 2013 and 2012. ABO is the present value of benefits earned to date with benefits based upon current compensation levels. PBO is ABO increased to reflect future compensation.



	Pension Benefits						Other Postretirement Benefits
	2013			2012			2013			2012
Change in benefit obligations:
Benefit obligations — beginning of year	$	543,605		$	456,714		$	14,560		$	13,333
Service cost	9,385			8,063			223			162
Interest cost	22,784			24,095			587			665
Actuarial (gain) loss	(69,112		)	74,676			(1,881		)	1,464
Plan amendments	993			—			(1,836		)	—
Benefits paid	(21,187		)	(19,943		)	(965		)	(1,064		)
Benefit obligations — end of year	$	486,468		$	543,605		$	10,688		$	14,560
Change in plan assets:
Fair value of plan assets — beginning of year	$	351,543		$	289,764		$	11,205		$	9,805
Actual gain on assets	45,450			50,550			1,117			1,741
Employer contributions	22,365			31,172			366			723
Benefits paid	(21,187		)	(19,943		)	(965		)	(1,064		)
Fair value of plan assets — end of year	$	398,171		$	351,543		$	11,723		$	11,205
Funded status of the plans — end of year	$	(88,297	)	$	(192,062	)	$	1,035		$	(3,355	)
(Liabilities) recorded in the balance sheet:
Assets in excess of liabilities — included in other noncurrent assets	$	—		$	—		$	3,252		$	—
Unfunded liabilities — included in other current liabilities	(17,885		)	(15,802		)	(372		)	(654		)
Unfunded liabilities — included in other noncurrent liabilities	(70,412		)	(176,260		)	(1,844		)	(2,701		)
Net amount recognized	$	(88,297	)	$	(192,062	)	$	1,036		$	(3,355	)
Amounts recorded in stockholder’s equity (pre-tax):
Prior service cost (credit)	$	222		$	152		$	(74	)	$	(79	)
Net actuarial loss (gain)	9,113			18,099			(222		)	164
Total	$	9,335		$	18,251		$	(296	)	$	85
Amounts recorded in regulatory assets and liabilities (pre-tax):
Prior service cost (credit)	$	2,223		$	1,550		$	(4,286	)	$	(2,766	)
Net actuarial loss	91,275			184,464			3,586			5,815
Total	$	93,498		$	186,014		$	(700	)	$	3,049

In Fiscal 2014, we estimate that we will amortize approximately $6,800 of net actuarial losses, primarily associated with Pension Plan, and $300 of prior service credits from stockholder’s equity and regulatory assets.

Actuarial assumptions are described below. The discount rate assumption was determined by selecting a hypothetical portfolio of high quality corporate bonds appropriate to provide for the projected benefit payments of the Company postretirement plans. The discount rate was then developed as the single rate that equates the market value of the bonds purchased to the discounted value of the benefit payments. The expected rate of return on assets assumption is based on the current and expected asset allocations as well as historical and expected returns on various categories of plan assets as further described below.



	Pension Benefits						Other Postretirement Benefits
Weighted-average assumptions:	2013		2012		2011 (a)		2013		2012		2011
Discount rate - benefit obligations	5.20	%	4.20	%	5.30	%	5.10% - 5.40%		4.10% - 4.30%		5.30	%
Discount rate - benefit cost	4.20	%	5.30	%	5.00	%	4.10% - 4.30%		5.30	%	5.00	%
Expected return on plan assets	7.75	%	7.75	%	8.00	%	5.00	%	5.20	%	5.50	%
Rate of increase in salary levels	3.25	%	3.25	%	3.50	%	3.25	%	3.25	%	3.50	%

(a) Effective December 31, 2010, we merged our then-existing two U.S. defined benefit pension plans (“Pension Plans Merger”) to form the Pension Plan. The discount rates used during Fiscal 2011 to calculate pension expense were rates of 5.0% through December 31, 2010 (the date of the Pension Plans Merger) and 5.5% for the remainder of Fiscal 2011.

The ABOs for the Pension Plan were $451,228 and $496,395 as of September 30, 2013 and 2012, respectively. Included in the end of year Pension Plan PBOs above are $44,161 at September 30, 2013, and $48,570 at September 30, 2012, relating to employees of UGI and certain of its other subsidiaries. Included in the end of year other postretirement plans ABOs above are $787 at September 30, 2013, and $869 at September 30, 2012, relating to employees of UGI and certain of its other subsidiaries.

Net periodic pension and other postretirement benefit costs relating to the Company’s employees include the following components:



	Pension Benefits									Other Postretirement Benefits
	2013			2012			2011			2013			2012			2011
Service cost	$	8,211		$	7,025		$	7,176		$	205		$	152		$	202
Interest cost	20,783			22,376			22,047			557			639			678
Expected return on assets	(24,791		)	(23,762		)	(23,937		)	(529		)	(481		)	(523		)
Curtailment gain	—			—			—			—			—			(3,245		)
Amortization of:
Prior service cost (benefit)	249			249			302			(420		)	(422		)	(694		)
Actuarial loss	13,463			7,853			6,838			336			355			427
Net benefit cost (income)	17,915			13,741			12,426			149			243			(3,155		)
Change in associated regulatory liabilities	—			—			—			3,302			3,188			3,138
Benefit cost (income) after change in regulatory liabilities	$	17,915		$	13,741		$	12,426		$	3,451		$	3,431		$	(17	)

Pension Plan assets are held in trust. It is our general policy to fund amounts for Pension Plan benefits equal to at least the minimum contribution required by ERISA. From time to time we may, at our discretion, contribute additional amounts. During Fiscal 2013, Fiscal 2012 and Fiscal 2011, we made contributions to the Pension Plan of $22,365, $31,172 and $18,718, respectively. We believe that in Fiscal 2014 we will be required to make contributions to the Pension Plan of approximately $17,900.

UGI Utilities has established a Voluntary Employees’ Beneficiary Association (“VEBA”) trust to pay retiree health care and life insurance benefits by depositing into the VEBA the annual amount of postretirement benefits costs determined under GAAP. The difference between such amounts calculated under GAAP and the amounts included in UGI Gas’ and Electric Utility’s rates is deferred for future recovery from, or refund to, ratepayers. The required contribution to the VEBA during Fiscal 2014 is not expected to be material.

Expected payments for pension benefits and other postretirement welfare benefits are as follows:



	Pension Benefits		Other Postretirement Benefits
Fiscal 2014	$	23,021	$	1,006
Fiscal 2015	24,095		813
Fiscal 2016	25,238		769
Fiscal 2017	26,451		706
Fiscal 2018	27,744		676
Fiscal 2019 - 2023	155,907		3,156

The assumed health care cost trend rates for Fiscal 2013 are 7.0% decreasing to 5.0% in Fiscal 2017. The assumed health care cost trend rates as of September 30, 2013, are 7.5% decreasing to 5.0% in Fiscal 2019. A one percentage point change in these assumed health care cost trend rates would not have had a material impact on Fiscal 2013 other postretirement benefit cost or the September 30, 2013, other postretirement benefit ABO.

We also sponsor unfunded and non-qualified supplemental executive retirement income plans. At September 30, 2013 and 2012, the projected benefit obligations of these plan were $3,550 and $2,507, respectively. We recorded expense for these plans of $498 in Fiscal 2013, $255 in Fiscal 2012 and $583 in Fiscal 2011.

Pension Plan and VEBA Assets. The assets of the Pension Plan and the VEBA are held in trust. The investment policies and asset allocation strategies for the assets in these trusts are determined by an investment committee comprising officers of UGI and UGI Utilities. The overall investment objective of the Pension Plan and the VEBA is to achieve the best long-term rates of return within prudent and reasonable levels of risk. To achieve the stated objective, investments are made principally in publicly traded, diversified equity and fixed income mutual funds and UGI Common Stock.

The targets, target ranges and actual allocations for the Pension Plan and VEBA trust assets at September 30 are as follows:



					Target
	Actual				Asset		Permitted
Pension Plan:	2013		2012		Allocation		Range
Equity investments:
Domestic	57.5	%	53.5	%	52.5	%	40.0% - 65.0%
International	11.1	%	10.5	%	12.5	%	7.5% - 17.5%
Total	68.6	%	64.0	%	65.0	%	60.0% - 70.0%
Fixed income funds & cash equivalents	31.4	%	36.0	%	35.0	%	30.0% - 40.0%
Total	100.0	%	100.0	%	100.0	%



					Target
	Actual				Asset		Permitted
VEBA:	2013		2012		Allocation		Range
Domestic equity investments	65.6	%	68.5	%	65.0	%	60.0% - 70.0%
Fixed income funds & cash equivalents	34.4	%	31.5	%	35.0	%	30.0% - 40.0%
Total	100.0	%	100.0	%	100.0	%

Domestic equity investments include investments in large-cap mutual funds indexed to the S&P 500 and actively managed mid- and small-cap mutual funds. Investments in international equity mutual funds seek to track performance of companies primarily in developed markets. The fixed income investments comprise investments designed to match the performance and duration of the Barclays U.S. Aggregate Index. According to statute, the aggregate holdings of all qualifying employer securities may not exceed 10% of the fair value of trust assets at the time of purchase. UGI Common Stock represented 8.2% and 7.5% of Pension Plan assets at September 30, 2013 and 2012, respectively.

GAAP establishes a hierarchy that prioritizes fair value measurements based upon the inputs and valuation techniques used to measure fair value. This fair value hierarchy groups assets into three levels, as described in Note 2. We maximize the use of observable inputs and minimize the use of unobservable inputs when determining fair value. The fair values of Pension Plan and VEBA trust assets are derived from quoted market prices as substantially all of these instruments have active markets. Cash equivalents are valued at the fund’s unit net asset value as reported by the trustee.

The fair values of the Pension Plan’s assets at September 30, 2013 and 2012, by asset class are as follows:



	Pension Plan
	Quoted Prices in Active Markets for Identical Assets and Liabilities (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total
September 30, 2013:
Domestic equity investments:
S&P 500 Index equity mutual funds	$	141,774	$	—	$	—	$	141,774
Small and Midcap equity mutual funds	54,528		—		—		54,528
UGI Corporation Common Stock	32,551		—		—		32,551
Total domestic equity investments	228,853		—		—		228,853
International index equity mutual funds	44,452		—		—		44,452
Fixed income investments:
Bond index mutual funds	120,906		—		—		120,906
Cash equivalents	—		3,960		—		3,960
Total fixed income investments	120,906		3,960		$	—	124,866
Total	$	394,211	$	3,960	$	—	$	398,171
September 30, 2012:
Equity investments:
S&P 500 Index equity mutual funds	$	118,922	$	—	$	—	$	118,922
Small and Midcap equity mutual funds	42,876		—		—		42,876
UGI Corporation Common Stock	26,445		—		—		26,445
Total domestic equity investments	188,243		—		—		188,243
International index equity mutual funds	36,908		—		—		36,908
Fixed income investments:
Bond index mutual funds	123,332		—		—		123,332
Cash equivalents	—		3,060		—		3,060
Total fixed income investments	123,332		3,060		—		126,392
Total	$	348,483	$	3,060	$	—	$	351,543

The fair values of the VEBA trust assets at September 30, 2013 and 2012, by asset class are as follows:



	VEBA
	Quoted Prices in Active Markets for Identical Assets and Liabilities (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total
September 30, 2013:
S&P 500 Index equity mutual fund	$	7,693	$	—	$	—	$	7,693
Bond index mutual fund	3,794		—		—		3,794
Cash equivalents	—		236		—		236
Total	$	11,487	$	236	$	—	$	11,723
September 30, 2012:
S&P 500 Index equity mutual fund	$	7,678	$	—	$	—	$	7,678
Bond index mutual fund	3,366		—		—		3,366
Cash equivalents	—		161		—		161
Total	$	11,044	$	161	$	—	$	11,205

The expected long-term rates of return on Pension Plan and VEBA trust assets have been developed using a best estimate of expected returns, volatilities and correlations for each asset class. The estimates are based on historical capital market performance data and future expectations provided by independent consultants. Future expectations are determined by using simulations that provide a wide range of scenarios of future market performance. The market conditions in these simulations consider the long-term relationships between equities and fixed income as well as current market conditions at the start of the simulation. The expected rate begins with a risk-free rate of return with other factors being added such as inflation, duration, credit spreads and equity risk premiums. The rates of return derived from this process are applied to our target asset allocation to develop a reasonable return assumption.

Defined Contribution Plan

We sponsor a 401(k) savings plan for eligible employees (“Utilities Savings Plan”). Generally, participants in the Utilities Savings Plan may contribute a portion of their compensation on a before-tax and after-tax basis. The Utilities Savings Plan provides for employer matching contributions. Those employees hired after December 31, 2008, who are not eligible to participate in the Pension Plan receive employer matching contributions at a higher rate. The cost of benefits under the Utilities Savings Plan totaled $1,762 in Fiscal 2013, $1,690 in Fiscal 2012 and $1,820 in Fiscal 2011.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph q
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 8
-Subparagraph m
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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-Number FAS106-2
-Paragraph 20, 21, 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Series Preferred Stock	12 Months Ended
Series Preferred Stock	Sep. 30, 2013
Series Preferred Stock [Abstract]
Series Preferred Stock	SERIES PREFERRED STOCK We have 2,000,000 shares of Series Preferred Stock authorized for issuance, including both series subject to and series not subject to mandatory redemption. We had no shares of Series Preferred Stock outstanding at September 30, 2013 or 2012.

Equity-Based Compensation

12 Months Ended

Sep. 30, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Equity-Based Compensation

EQUITY-BASED COMPENSATION

Under UGI Corporation’s 2013 Omnibus Incentive Compensation Plan (the “2013 OICP”) and prior UGI equity compensation plans, certain key employees of UGI Utilities may be granted stock options to acquire shares of UGI Common Stock, stock appreciation rights (“SARs”), UGI Units (comprising “Stock Units” and “UGI Performance Units”) and other equity-based awards. Under these plans, the exercise price for UGI stock options may not be less than the fair market value on the grant date. Awards granted under the 2013 OICP and the prior plans may vest immediately or ratably over a period of years (generally three-year periods), and stock options for UGI Common Stock can be exercised no later than ten years from the grant date. In addition, the 2013 OICP and the prior UGI equity plans provide that awards of UGI Units may also provide for the crediting of dividend equivalents to participants’ accounts. Except in the event of retirement, death or disability, each grant, unless paid, will terminate when the participant ceases to be employed. There are certain change of control and retirement eligibility conditions that, if met, generally result in accelerated vesting or elimination of further service requirements.

UGI Stock Unit and UGI Performance Unit awards entitle the grantee to shares of UGI Common Stock or cash once the service condition is met and, with respect to UGI Performance Unit awards, subject to market performance conditions. UGI Performance Unit grant recipients are awarded a target number of Performance Units. With respect to Performance Units awards, the actual number of UGI shares actually issued (or their cash equivalent) at the end of the performance period and the actual amount of dividend equivalents paid, may range from 0% to 200% of the target award based on UGI’s Total Shareholder Return (“TSR”) percentile rank relative to (i) companies in the Standard & Poor’s Utilities Index for grants prior to January 1, 2011 and (ii) the Russell Midcap Utility Index, excluding telecommunication companies, for grants on or after January 1, 2011 (each a respective “UGI comparator group”). Dividend equivalents are paid in cash only on UGI Performance Units that eventually vest.

We use a Black-Scholes option-pricing model to estimate the fair value of UGI stock options. We use a Monte Carlo valuation approach to estimate the fair value of UGI Performance Unit awards. We recorded total net pre-tax equity-based compensation expense associated with both UGI Units and UGI stock options of $1,078 ($631 after-tax) during Fiscal 2013; $783 ($458 after-tax) during Fiscal 2012; and $1,110 ($650 after-tax) during Fiscal 2011.

As of September 30, 2013, there was $682 of unrecognized compensation cost related to non-vested UGI stock options that is expected to be recognized over a weighted-average period of 2.0 years. As of September 30, 2013, there was a total of $758 of unrecognized compensation expense associated with 61,331 UGI Unit awards that is expected to be recognized over a weighted average period of 1.9 years. At September 30, 2013 and 2012, total liabilities of $360 and $143, respectively, associated with UGI Unit awards are reflected in other current liabilities and other noncurrent liabilities on the Consolidated Balance Sheets.

The following table summarizes UGI Unit award activity for Fiscal 2013:



	Total				Vested				Non-Vested
	Number of UGI Units		Weighted Average Grant Date Fair Value (per Unit)		Number of UGI Units		Weighted Average Grant Date Fair Value (per Unit)		Number of UGI Units		Weighted Average Grant Date Fair Value (per Unit)
September 30, 2012	68,633		$	29.72	24,130		$	28.78	44,503		$	30.23
Granted	20,800		$	38.27	1,797		$	38.27	19,003		$	38.27
Vested	—		$	—	13,768		$	26.24	(13,768	)	$	26.24
Forfeited	(9,069	)	$	33.65	—		$	—	(9,069	)	$	33.65
Performance criteria not met	(7,679	)	$	22.72	(7,679	)	$	22.72	—		$	—
Unit awards paid	(11,354	)	$	22.72	(11,354	)	$	22.72	—		$	—
September 30, 2013	61,331		$	34.21	20,662		$	33.49	40,669		$	34.57

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5444-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Commitments We lease various buildings and vehicles, computer and office equipment and other facilities under operating leases. Certain of our leases contain renewal and purchase options and also contain escalation clauses. Our aggregate rental expense for such leases was $6,270 in Fiscal 2013, $6,362 in Fiscal 2012 and $5,221 in Fiscal 2011. Minimum future payments under operating leases that have initial or remaining noncancelable terms in excess of one year for the fiscal years ending September 30 are as follows: 2014— $5,518; 2015 — $4,682; 2016 — $4,220; 2017 — $2,684; 2018 — $1,992; after 2018 — $1,301. Gas Utility has gas supply agreements with producers and marketers with terms not exceeding one year. Gas Utility also has agreements for firm pipeline transportation, natural gas storage and peaking service which Gas Utility may terminate at various dates through 2025. Gas Utility’s costs associated with transportation and storage service agreements are included in its annual PGC filings with the PUC and are recoverable through PGC rates. In addition, Gas Utility has short-term gas supply agreements which permit it to purchase certain of its gas supply needs on a firm or interruptible basis at spot-market prices. Electric Utility purchases its electricity needs under contracts with various suppliers and on the spot market. Contracts with producers for energy needs expire at various dates through Fiscal 2014. Future contractual cash obligations under Gas Utility and Electric Utility supply, storage and service agreements existing at September 30, 2013, for fiscal years ending September 30 are as follows: 2014 — $190,606; 2015 — $105,317; 2016 — $75,903; 2017 — $56,152; 2018 — $44,409; after 2018 — $114,263. Contingencies Environmental Matters CPG is party to a Consent Order and Agreement (“CPG-COA”) with the Pennsylvania Department of Environmental Protection (“DEP”) requiring CPG to perform a specified level of activities associated with environmental investigation and remediation work at certain properties in Pennsylvania on which manufactured gas plant (“MGP”) related facilities were operated (“CPG MGP Properties”) and to plug a minimum number of non-producing natural gas wells per year. In addition, PNG is a party to a Multi-Site Remediation Consent Order and Agreement (“PNG-COA”) with the DEP. The PNG-COA requires PNG to perform annually a specified level of activities associated with environmental investigation and remediation work at certain properties on which MGP-related facilities were operated (“PNG MGP Properties”). Under these agreements, environmental expenditures relating to the CPG MGP Properties and the PNG MGP Properties are capped at $1,800 and $1,100, respectively, in any calendar year. The CPG-COA is currently scheduled to terminate at the end of 2013 and is expected to be renewed prior to its expiration. The PNG-COA terminates in 2019 but may be terminated by either party effective at the end of any two-year period beginning with the original effective date in March 2004. At September 30, 2013 and 2012, our accrued liabilities for environmental investigation and remediation costs related to the CPG-COA and the PNG-COA totaled $14,019 and $14,979, respectively. Because CPG and PNG are currently receiving regulatory recovery of estimated environmental investigation and remediation costs associated with Pennsylvania sites, in accordance with GAAP related to rate-regulated entities we have recorded associated regulatory assets in equal amounts. From the late 1800s through the mid-1900s, UGI Utilities and its former subsidiaries owned and operated a number of MGPs prior to the general availability of natural gas. Some constituents of coal tars and other residues of the manufactured gas process are today considered hazardous substances under the Superfund Law and may be present on the sites of former MGPs. Between 1882 and 1953, UGI Utilities owned the stock of subsidiary gas companies in Pennsylvania and elsewhere and also operated the businesses of some gas companies under agreement. Pursuant to the requirements of the Public Utility Holding Company Act of 1935, by the early 1950s UGI Utilities divested all of its utility operations other than certain Pennsylvania operations, including those which now constitute UGI Gas and Electric Utility. The Company does not expect its costs for investigation and remediation of hazardous substances at Pennsylvania MGP sites to be material to its results of operations because (1) UGI Gas is currently permitted to include in rates, through future base rate proceedings, a five-year average of such prudently incurred remediation costs and (2) CPG and PNG are currently receiving regulatory recovery of estimated environmental investigation and remediation costs associated with Pennsylvania sites. At September 30, 2013, neither the undiscounted nor the accrued liability for environmental investigation and cleanup costs for UGI Gas was material for UGI Utilities. From time to time, UGI Utilities is notified of sites outside Pennsylvania on which private parties allege MGPs were formerly owned or operated by it or owned or operated by its former subsidiaries. Such parties generally investigate the extent of environmental contamination or perform environmental remediation. Management believes that under applicable law UGI Utilities should not be liable in those instances in which a former subsidiary owned or operated an MGP. There could be, however, significant future costs of an uncertain amount associated with environmental damage caused by MGPs outside Pennsylvania that UGI Utilities directly operated, or that were owned or operated by former subsidiaries of UGI Utilities if a court were to conclude that (1) the subsidiary’s separate corporate form should be disregarded or (2) UGI Utilities should be considered to have been an operator because of its conduct with respect to its subsidiary’s MGP. Omaha, Nebraska. By letter dated October 20, 2011, the City of Omaha and the Metropolitan Utilities District (“MUD”) notified UGI Utilities that they had been requested by the United States Environmental Protection Agency (“EPA”) to remediate a former manufactured gas plant site located in Omaha, Nebraska. According to a report prepared on behalf of the EPA identifying potentially responsible parties, a former subsidiary of a UGI Utilities predecessor is identified as an owner and operator of the site. The City of Omaha and MUD have requested that UGI Utilities participate in the cost of remediation for this site. Because of the preliminary nature of available environmental information, the ultimate amount or range of possible clean up costs cannot be reasonably estimated. In addition, UGI Utilities believes that it has strong defenses to any claims that may arise relating to the remediation of this site. By letter dated November 10, 2011, the EPA notified UGI Utilities of its investigation of the site in Omaha, Nebraska and issued an information request to UGI Utilities. UGI Utilities responded to the EPA’s information request on January 17, 2012. There have been no recent developments in this matter. Other Matters We cannot predict with certainty the final results of any environmental claim or legal action described above. However, it is reasonably possible that such a claim could be resolved unfavorably to us and result in losses in excess of recorded amounts. We are unable to estimate any possible losses in excess of recorded amounts. Although we currently believe, after consultation with counsel, that damages or settlements, if any, that may be recovered by such a claim or actions will not have a material adverse effect on our financial position, damages or settlements could be material to our operating results or cash flows in future periods depending on the nature and timing of future developments with respect to these matters and the amounts of future operating results and cash flows. In addition to the matter described above, there are other pending claims and legal actions arising in the normal course of our businesses. While the results of these other pending claims and legal actions cannot be predicted with certainty, we believe, after consultation with counsel, the final outcome of such other matters will not have a material effect on our consolidated financial position, results of operations or cash flows.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Fair Value Measurements

12 Months Ended

Sep. 30, 2013

Fair Value Disclosures [Abstract]

Fair Value Measurements

FAIR VALUE MEASUREMENTS

Derivative Financial Instruments

The following table presents our financial assets and financial liabilities that are measured at fair value on a recurring basis for each of the fair value hierarchy levels, including both current and noncurrent portions, as of September 30, 2013 and 2012:



	Asset (Liability)
	Quoted Prices in Active Markets for Identical Assets and Liabilities (Level 1)			Significant Other Observable Inputs (Level 2)			Unobservable Inputs (Level 3)		Total
September 30, 2013
Assets:
Derivative financial instruments
Commodity contracts	$	43		$	—		$	—	$	43
Liabilities:
Derivative financial instruments
Commodity contracts	$	(2,162	)	$	(4,515	)	$	—	$	(6,677	)

September 30, 2012
Assets:
Derivative financial instruments
Commodity contracts	$	5,468		$	—		$	—	$	5,468
Liabilities:
Derivative financial instruments
Commodity contracts	$	(671	)	$	(8,766	)	$	—	$	(9,437	)
Interest rate contracts	$	—		$	(30,522	)	$	—	$	(30,522	)

The fair values of our Level 1 exchange-traded commodity futures and option derivative contracts and certain non exchange-traded electricity forward contracts are based upon actively-quoted market prices for identical assets and liabilities. The fair values of the remainder of our derivative financial instruments and electricity forward contracts, which are designated as Level 2, are generally based upon recent market transactions and related market indicators. There were no transfers between Level 1 and Level 2 during the periods presented.

Other Financial Instruments

The carrying amounts of other financial instruments included in current assets and current liabilities (except for current maturities of long-term debt) approximate their fair values because of their short-term nature. The carrying amount and estimated fair value of our long-term debt (including current maturities) at September 30, 2013, were $642,000 and $699,929, respectively. The carrying amount and estimated fair value of our long-term debt (including current maturities) at September 30, 2012, were $600,000 and $700,708, respectively. We estimate the fair value of long-term debt by using current market rates and by discounting future cash flows using rates available for similar types of debt (Level 2).

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 159
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Disclosures About Derivative Instruments and Hedging Activities

12 Months Ended

Sep. 30, 2013

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Disclosures About Derivative Instruments and Hedging Activities

DISCLOSURES ABOUT DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES

We are exposed to certain market risks related to our ongoing business operations. Management uses derivative financial and commodity instruments, among other things, to manage these risks. The primary risks managed by derivative instruments are (1) commodity price risk and (2) interest rate risk. Although we use derivative financial and commodity instruments to reduce market risk associated with forecasted transactions, we do not use derivative financial and commodity instruments for speculative or trading purposes. The use of derivative instruments is controlled by our risk management and credit policies which govern, among other things, the derivative instruments we can use, counterparty credit limits and contract authorization limits. Because most of our commodity derivative instruments are generally subject to regulatory ratemaking mechanisms, we have limited commodity price risk associated with our Gas Utility or Electric Utility operations.

Commodity Price Risk

Gas Utility’s tariffs contain clauses that permit recovery of all of the prudently incurred costs of natural gas it sells to retail core-market customers, including the cost of financial instruments used to hedge purchased gas costs. As permitted and agreed to by the PUC pursuant to Gas Utility’s annual PGC filings, Gas Utility currently uses New York Mercantile Exchange (“NYMEX”) natural gas futures and option contracts to reduce commodity price volatility associated with a portion of the natural gas it purchases for its retail core-market customers. At September 30, 2013 and 2012, the volumes of natural gas associated with Gas Utility’s unsettled NYMEX natural gas futures and option contracts totaled 15.0 million dekatherms and 19.2 million dekatherms, respectively. At September 30, 2013, the maximum period over which Gas Utility is hedging natural gas market price risk is 12 months. Gains and losses on natural gas futures contracts and any gains on natural gas option contracts are recorded in regulatory assets or liabilities on the Consolidated Balance Sheets in accordance with accounting guidance related to rate-regulated entities and reflected in cost of sales through the PGC mechanism (see Note 4).

Electric Utility’s DS tariffs permit the recovery of all prudently incurred costs of electricity it sells to DS customers, including the cost of financial instruments used to hedge electricity costs. Electric Utility enters into forward electricity purchase contracts to meet a substantial portion of its electricity supply needs. Because these contracts currently do not qualify for the normal purchases and normal sales exception under GAAP, the fair values of these contracts are required to be recognized on the balance sheet. At September 30, 2013 and 2012, the fair values of Electric Utility’s forward purchase power agreements comprising losses of $4,759 and $9,207, respectively, are reflected in current derivative financial instrument liabilities and other noncurrent liabilities on the accompanying Consolidated Balance Sheets. In accordance with GAAP related to rate-regulated entities, Electric Utility has recorded equal and offsetting amounts in regulatory assets. At September 30, 2013 and 2012, the volumes of Electric Utility’s forward electricity purchase contracts was 245.8 million kilowatt hours and 570.4 million kilowatt hours, respectively. At September 30, 2013, the maximum period over which these contracts extend is 8 months.

In order to reduce volatility associated with a substantial portion of its electric transmission congestion costs, Electric Utility obtains FTRs through an annual allocation process and by purchases of FTRs at monthly auctions. FTRs are derivative financial instruments that entitle the holder to receive compensation for electricity transmission congestion charges that result when there is insufficient electricity transmission capacity on the electric transmission grid. Because Electric Utility is entitled to fully recover its DS costs, gains and losses on Electric Utility FTRs are recorded in regulatory assets or liabilities in accordance with GAAP related to rate-regulated entities and reflected in cost of sales through the DS recovery mechanism (see Note 4). At September 30, 2013 and 2012, the volumes associated with Electric Utility FTRs totaled 189.3 million kilowatt hours and 189.7 million kilowatt hours, respectively.

In order to reduce operating expense volatility, UGI Utilities from time to time enters into NYMEX gasoline futures and swap contracts for a portion of gasoline volumes expected to be used in the operation of its vehicles and equipment. The volumes of gasoline under these contracts were not material for all periods presented.

Interest Rate Risk

Our long-term debt typically is issued at fixed rates of interest. As these long-term debt issues mature, we typically refinance such debt with new debt having interest rates reflecting then-current market conditions. In order to reduce market rate risk on the underlying benchmark rate of interest associated with near- to medium-term forecasted issuances of fixed-rate debt, from time to time we enter into interest rate protection agreements (“IRPAs”). We account for IRPAs as cash flow hedges. Changes in the fair values of IRPAs are recorded in AOCI, to the extent effective in offsetting changes in the underlying interest rate risk, until earnings are affected by the hedged interest expense. As of September 30, 2013 we had no unsettled IRPAs. As of September 30, 2012, the total notional amounts of our unsettled IRPA contracts was $173,000.

UGI Utilities reclassified pre-tax losses of $682 from AOCI into income during Fiscal 2012 as a result of the discontinuance of cash flow hedge accounting for a portion of expected interest payments associated with the issuance of long-term debt originally anticipated to occur in September 2012. Such losses are included in other income, net, in the Consolidated Statements of Income. The amounts of derivative gains and losses on cash flow hedges representing ineffectiveness were not material for all periods presented.

At September 30, 2013, the amount of net losses associated with IRPAs expected to be reclassified into earnings during the next twelve months based upon current fair values is $2,680.

Derivative Financial Instrument Credit Risk

Our natural gas exchange-traded futures contracts generally require cash deposits in margin accounts. At September 30, 2013, Gas Utility’s restricted cash in brokerage accounts totaled $3,181. At September 30, 2012, Gas Utility had no restricted cash in brokerage accounts.

The following table provides information regarding the balance sheet location and fair values of derivative assets and liabilities existing as of September 30, 2013 and 2012:



	Derivative Assets					Derivative Liabilities
	Balance Sheet	Fair Value				Balance Sheet	Fair Value
	Location	2013		2012		Location	2013			2012
Derivatives Designated as Hedging Instruments:
Interest rate contracts		$	—	$	—	Derivative financial instruments and Other noncurrent liabilities	$	—		$	(30,522	)

Derivatives Accounted for Under ASC 980:
Commodity contracts	Derivative financial instruments	31		5,303		Derivative financial instruments and Other noncurrent liabilities	(6,677		)	(9,437		)
Derivatives Not Designated as Hedging Instruments:
Commodity contracts	Derivative financial instruments	12		165			—			—
Total Derivatives		$	43	$	5,468		$	(6,677	)	$	(39,959	)

The following table provides information on the effects of derivative instruments on the Consolidated Statements of Income and changes in AOCI for Fiscal 2013 and 2012:



	Gain (Loss) Recognized in AOCI					Gain (Loss) Reclassified from AOCI into Income						Location of Gain or
	2013		2012			2013			2012			(Loss) Reclassified from AOCI into Income
Cash Flow Hedges:
Interest rate contracts	$	25,898	$	(11,528	)	$	(805	)	$	(1,847	)	Interest expense

Derivatives Not Designated
as Hedging Instruments:	Gain Recognized in Income											Location of Gain Recognized in Income
	2013		2012
Commodity contracts	$	45	$	223								Operating expenses/other income, net

We are also a party to a number of contracts that have elements of a derivative instrument. These contracts include, among others, binding purchase orders, contracts which provide for the purchase and delivery of natural gas, and service contracts that require the counterparty to provide commodity storage, transportation or capacity service to meet our normal sales commitments. Although many of these contracts have the requisite elements of a derivative instrument, these contracts qualify for normal purchase and normal sale exception accounting under GAAP because they provide for the delivery of products or services in quantities that are expected to be used in the normal course of operating our business and the price in the contract is based on an underlying that is directly associated with the price of the product or service being purchased or sold.

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

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+ Details

Segment Information

12 Months Ended

Sep. 30, 2013

Segment Reporting [Abstract]

Segment Information

SEGMENT INFORMATION

We have determined that we have two reportable segments: (1) Gas Utility and (2) Electric Utility. Gas Utility revenues are derived principally from the sale and distribution of natural gas to customers in eastern, northeastern and central Pennsylvania. Electric Utility derives its revenues principally from the sale and distribution of electricity in two northeastern Pennsylvania counties. The HVAC Business does not meet the quantitative thresholds for separate segment reporting under GAAP relating to business segment reporting and has been included in “Other” below.

The accounting policies of our reportable segments are the same as those described in Note 2. We evaluate the performance of our Gas Utility and Electric Utility segments principally based upon their income before income taxes.

No single customer represents more than ten percent of our consolidated revenues and there are no significant intersegment transactions. In addition, all of our reportable segments’ revenues are derived from sources within the United States, and all of our reportable segments’ long-lived assets are located in the United States.

Financial information by business segment follows:



	Total		Gas Utility		Electric Utility		Other
2013
Revenues	$	940,712	$	839,050	$	99,986	$	1,676
Cost of sales	465,996		407,222		58,774		—
Depreciation and amortization	55,716		51,698		4,018		—
Operating income	210,319		198,352		11,385		582
Interest expense	39,309		37,280		2,029		—
Income before income taxes	171,010		161,072		9,356		582
Total assets	2,210,322		2,068,955		141,367		—
Goodwill	182,145		182,145		—		—
Capital expenditures	151,090		144,399		6,691		—
2012
Revenues	$	884,333	$	785,375	$	97,130	$	1,828
Cost of sales	459,079		402,534		56,545		—
Depreciation and amortization	52,792		48,992		3,800		—
Operating income	185,383		172,164		12,610		609
Interest expense	42,412		40,139		2,273		—
Income before income taxes	142,971		132,025		10,337		609
Total assets	2,196,173		2,045,480		150,693		—
Goodwill	182,145		182,145		—		—
Capital expenditures	114,090		109,020		5,070		—
2011
Revenues	$	1,137,366	$	1,026,397	$	109,145	$	1,824
Cost of sales	678,500		610,635		67,865		—
Depreciation and amortization	52,546		48,350		4,196		—
Operating income	211,421		199,643		11,384		394
Interest expense	42,728		40,374		2,354		—
Income before income taxes	168,693		159,269		9,030		394
Total assets	2,169,348		2,028,705		140,643		—
Goodwill	182,145		182,145		—		—
Capital expenditures	98,856		91,328		7,528		—

- Definition

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

+ References

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+ Details

Other Income, Net

12 Months Ended

Sep. 30, 2013

Other Income [Abstract]

Other Income, Net

OTHER INCOME, NET

Other income, net, comprises the following:



	2013		2012		2011
Non-tariff service income	$	2,706	$	2,653	$	6,422
Interest income	500		572		467
Postretirement benefit plan curtailment gain	—		—		3,245
Other, net	1,622		1,764		630
Total other income, net	$	4,828	$	4,989	$	10,764

Related Party Transactions	12 Months Ended
Related Party Transactions	Sep. 30, 2013
Related Party Transactions [Abstract]
Related Party Transactions	RELATED PARTY TRANSACTIONS UGI provides certain financial and administrative services to UGI Utilities. UGI bills UGI Utilities monthly for all direct expenses incurred by UGI on behalf of UGI Utilities and an allocated share of indirect corporate expenses incurred or paid with respect to services provided to UGI Utilities. The allocation of indirect UGI corporate expenses to UGI Utilities utilizes a weighted, three-component formula comprising revenues, operating expenses and net assets employed and considers UGI Utilities’ relative percentage of such items to the total of such items for all UGI operating subsidiaries for which general and administrative services are provided. Management believes that this allocation method is reasonable and equitable to UGI Utilities and this allocation method has been accepted by the PUC in past rate case proceedings and management audits as a reasonable method of allocating such expenses. These billed expenses are classified as operating and administrative expenses - related parties in the Consolidated Statements of Income. In addition, UGI Utilities provides limited administrative services to UGI and certain of UGI’s subsidiaries. Amounts billed to these entities by UGI Utilities for all periods presented were not material. From time to time, UGI Utilities is a party to SCAAs with Energy Services. At September 30, 2013, UGI Utilities was a party to three three-year SCAAs with Energy Services one of which expired October 31, 2013, and two of which expire October 31, 2015 and, during the periods covered by the financial statements, was a party to other SCAAs with Energy Services. Under the SCAAs, UGI Utilities has, among other things, and subject to recall for operational purposes, released certain storage and transportation contracts to Energy Services for the terms of the SCAAs. UGI Utilities also transferred certain associated storage inventories upon the commencement of the SCAAs, receives a transfer of storage inventories at the end of the SCAAs, and makes payments associated with refilling storage inventories during the term of the SCAAs. Energy Services, in turn, provides a firm delivery service and makes certain payments to UGI Utilities for its various obligations under the SCAAs. UGI Utilities incurred costs associated with Energy Services’ SCAAs totaling $45,843, $24,344 and $35,231 in Fiscal 2013, Fiscal 2012 and Fiscal 2011, respectively. In conjunction with the SCAAs, UGI Utilities received security deposits from Energy Services. The amount of such security deposits, which are included in other current liabilities on the Consolidated Balance Sheets, was $16,500 and $15,000 at September 30, 2013 and 2012, respectively. Effective November 1, 2013, UGI Utilities entered into a new SCAA with Energy Services having a term of one year. UGI Utilities reflects the historical cost of the gas storage inventories and any exchange receivable from Energy Services (representing amounts of natural gas inventories used but not yet replenished by Energy Services) on its balance sheet under the caption inventories. The carrying value of these gas storage inventories at September 30, 2013, comprising approximately 10.4 bcf bcf of natural gas, was $41,988. The carrying value of these gas storage inventories at September 30, 2012, comprising approximately 7.6 bcf of natural gas, was $21,217. Effective November 1, 2013, UGI Utilities entered into a new SCAA with Energy Services having a term of one year. UGI Utilities has gas supply and delivery service agreements with Energy Services pursuant to which Energy Services provides certain gas supply and related delivery service to Gas Utility during the heating season months of November through March. The aggregate amount of these transactions (exclusive of transactions pursuant to the SCAAs) during Fiscal 2013, Fiscal 2012 and Fiscal 2011 totaled $32,526, $30,752 and $30,093, respectively. From time to time, the Company sells natural gas or pipeline capacity to Energy Services. During Fiscal 2013, Fiscal 2012 and Fiscal 2011, revenues associated with sales to Energy Services totaled $69,087, $65,705 and $85,655, respectively. Also from time to time, the Company purchases natural gas, pipeline capacity and electricity from Energy Services (in addition to those transactions already described above) and purchases a firm storage service from UGI Storage Company, a subsidiary of Energy Services, under one-year agreements. During Fiscal 2013, Fiscal 2012 and Fiscal 2011, such purchases totaled $77,017, $53,435 and $53,617, respectively. These transactions did not have a material effect on the Company’s financial position, results of operations or cash flows.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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+ Details

Quarterly Data (unaudited)

12 Months Ended

Sep. 30, 2013

Quarterly Financial Data [Abstract]

Quarterly Data (unaudited)

QUARTERLY DATA (unaudited)

The following quarterly information includes all adjustments (consisting only of normal recurring adjustments) which we consider necessary for a fair presentation of such information. Quarterly results fluctuate because of the seasonal nature of the Company’s businesses.



	December 31,				March 31,				June 30,				September 30,
	2012		2011		2013		2012		2013		2012		2013		2012
Revenues	$	273,797	$	280,641	$	395,901	$	345,802	$	148,798	$	143,644	$	122,216	$	114,246
Operating income	$	72,564	$	64,605	$	109,230	$	88,447	$	18,878	$	25,300	$	9,647	$	7,031
Net income (loss)	$	36,812	$	32,668	$	58,259	$	47,871	$	5,373	$	8,460	$	1,654	$	(1,101	)

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References + Details

Valuation and Qualifying Accounts

12 Months Ended

Sep. 30, 2013

Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

(Thousands of dollars)



	Balance at beginning of year		Charged (credited) to costs and expenses		Other				Balance at end of year
September 30, 2013
Reserves deducted from assets in the consolidated balance sheet:
Allowance for doubtful accounts	$	3,588	$	9,584	$	(7,653	)	⁽¹⁾	$	5,519

September 30, 2012
Reserves deducted from assets in the consolidated balance sheet:
Allowance for doubtful accounts	$	6,368	$	6,286	$	(9,066	)	⁽¹⁾	$	3,588

September 30, 2011
Reserves deducted from assets in the consolidated balance sheet:
Allowance for doubtful accounts	$	7,072	$	9,137	$	(9,841	)	⁽¹⁾	$	6,368


(1)	Uncollectible accounts written off, net of recoveries

Significant Accounting Policies (Policies)

12 Months Ended

Sep. 30, 2013

Accounting Policies [Abstract]

Basis Of Presentation

Basis of Presentation

Our consolidated financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”).

Principles of Consolidation

Effects of Regulation

Fair Value Measurements

We use the following fair value hierarchy, which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels:


•	Level 1 — Quoted prices (unadjusted) in active markets for identical assets and liabilities that we have the ability to access at the measurement date. Instruments categorized in Level 1 consist of our exchange-traded commodity futures and option contracts and non exchange-traded electricity forward contracts whose underlying is identical to an exchange-traded electricity contract.

•


•	Level 3 — Unobservable inputs for the asset or liability including situations where there is little, if any, market activity for the asset or liability. We did not have any derivative financial instruments categorized as Level 3 at September 30, 2013 or 2012.

Derivative Instruments

For a more detailed description of the derivative instruments we use, our accounting for derivatives, our objectives for using them and related supplemental information required by GAAP, see Note 14.

Revenue Recognition

Income Taxes

Correction of Error

Comprehensive Income/Presentation of Comprehensive Income

Cash and Cash Equivalents

All highly liquid investments with maturities of three months or less when purchased are classified as cash equivalents.

Restricted Cash

Restricted cash represents those cash balances in our commodity futures brokerage accounts which are restricted from withdrawal.

Inventories

Our inventories are stated at the lower of cost or market. Substantially all of our inventory is determined on an average cost method.

Property, Plant and Equipment and Related Depreciation

We record property, plant and equipment at original cost. The amounts assigned to property, plant and equipment of acquired businesses are based upon estimated fair value at date of acquisition.

No depreciation expense is included in cost of sales in the Consolidated Statements of Income.

Goodwill

Impairment of Long-Lived Assets

Employee Retirement Plans

Equity-Based Compensation

Environmental Matters

Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2013

Accounting Policies [Abstract]

Components of AOCI

The components of AOCI at September 30, 2013 and 2012, follow:



	Postretirement Benefit Plans			Derivative Instruments Net Losses			Total
September 30, 2013	$	(5,283	)	$	(3,437	)	$	(8,720	)
September 30, 2012	$	(10,756	)	$	(19,061	)	$	(29,817	)

Regulatory Assets and Liabilities and Regulatory Matters (Tables)

12 Months Ended

Sep. 30, 2013

Regulated Operations [Abstract]

Regulatory assets and liabilities associated with Gas Utility and Electric Utility

The following regulatory assets and liabilities associated with Utilities are included in our accompanying Consolidated Balance Sheets at September 30:



	2013		2012
Regulatory assets:
Income taxes recoverable	$	106,069	$	103,172
Underfunded pension and postretirement plans	94,515		188,222
Environmental costs	17,054		16,812
Deferred fuel and power costs	8,283		11,602
Removal costs, net	13,333		12,718
Other	5,657		5,879
Total regulatory assets	$	244,911	$	338,405
Regulatory liabilities:
Postretirement benefits	$	16,497	$	13,147
Environmental overcollections	2,552		2,883
Deferred fuel and power refunds	8,283		4,435
State tax benefits — distribution system repairs	8,453		7,385
Other	1,502		494
Total regulatory liabilities	$	37,287	$	28,344

Inventories (Tables)

12 Months Ended

Sep. 30, 2013

Inventory Disclosure [Abstract]

Inventories

Inventories comprise the following at September 30:



	2013		2012
Gas Utility natural gas	$	78,950	$	57,663
Materials, supplies and other	10,711		9,671
Total inventories	$	89,661	$	67,334

Property Plant and Equipment (Tables)

12 Months Ended

Sep. 30, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

Property, plant and equipment comprise the following categories at September 30:



	2013		2012
Distribution	$	2,162,580	$	2,047,780
Transmission	86,623		85,430
General and other, including construction in process	178,607		162,459
Total property, plant and equipment	$	2,427,810	$	2,295,669

Debt (Tables)

12 Months Ended

Sep. 30, 2013

Debt Disclosure [Abstract]

Composition of Long Term Debt

Long-term debt comprises the following at September 30:



	2013		2012

Term Loan Credit Agreement	$	175,000	$	—
Senior Notes:
6.375%, due September 2013	—		108,000
5.75%, due September 2016	175,000		175,000
6.21%, due September 2036	100,000		100,000
Medium-Term Notes:
5.37%, due August 2013	—		25,000
5.16%, due May 2015	20,000		20,000
7.37%, due October 2015	22,000		22,000
5.64%, due December 2015	50,000		50,000
6.17%, due June 2017	20,000		20,000
7.25%, due November 2017	20,000		20,000
5.67%, due January 2018	20,000		20,000
6.50%, due August 2033	20,000		20,000
6.13%, due October 2034	20,000		20,000
Total long-term debt	642,000		600,000
Less: current maturities	—		(133,000		)
Total long-term debt due after one year	$	642,000	$	467,000

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

+ Details

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2013

Income Tax Disclosure [Abstract]

Provisions for income taxes

The provisions for income taxes consist of the following:



	2013			2012			2011
Current expense (benefit):
Federal	$	21,807		$	(909	)	$	10,447
State	11,824			2,735			2,227
Total current expense	33,631			1,826			12,674
Deferred expense:
Federal	33,349			48,336			48,967
State	2,274			5,257			2,207
Investment tax credit amortization	(342		)	(346		)	(351		)
Total income tax expense	$	68,912		$	55,073		$	63,497

A reconciliation from the U.S. federal statutory tax rate to our effective tax rate

A reconciliation from the U.S. federal statutory tax rate to our effective tax rate is as follows:



	2013		2012		2011
U.S. federal statutory tax rate	35.0	%	35.0	%	35.0	%
Difference in tax rate due to:
State income taxes, net of federal	5.4		4.1		1.6
Other, net	(0.1	)	(0.6	)	1.0
Effective tax rate	40.3	%	38.5	%	37.6	%

Deferred tax liabilities (assets)

Deferred tax liabilities (assets) comprise the following at September 30:



	2013			2012
Excess book basis over tax basis of property, plant and equipment	$	362,259		$	330,937
Goodwill	31,516			26,998
Regulatory assets	101,622			140,416
Other	949			601
Gross deferred tax liabilities	496,346			498,952
Pension plan liabilities	(35,996		)	(72,652		)
Allowance for doubtful accounts	(2,290		)	(1,489		)
Deferred investment tax credits	(1,772		)	(1,914		)
Employee-related expenses	(5,850		)	(4,859		)
Regulatory liabilities	(15,472		)	(11,761		)
Environmental liabilities	(7,002		)	(7,195		)
Derivative financial instruments	(3,397		)	(16,264		)
Other	(1,922		)	(12,202		)
Gross deferred tax assets	(73,701		)	(128,336		)
Net deferred tax liabilities	$	422,645		$	370,616

Reconciliation of beginning and ending amount of unrecognized tax benefit

A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows:



Balance at September 30, 2010	$	4,194
Additions for tax positions of the current year	920
Settlements with tax authorities	(216		)
Balance at September 30, 2011	4,898
Additions for tax positions of prior years	81
Settlements with tax authorities	(3,931		)
Balance at September 30, 2012	1,048
Additions for tax positions of prior years	39
Balance at September 30, 2013	$	1,087

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

+ References + Details

Employee Retirement Plans (Tables)

12 Months Ended

Sep. 30, 2013

Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]

Change in Pension Benefits and Other postretirement benefits Obligations, plan assets, and the funded status



	Pension Benefits						Other Postretirement Benefits
	2013			2012			2013			2012
Change in benefit obligations:
Benefit obligations — beginning of year	$	543,605		$	456,714		$	14,560		$	13,333
Service cost	9,385			8,063			223			162
Interest cost	22,784			24,095			587			665
Actuarial (gain) loss	(69,112		)	74,676			(1,881		)	1,464
Plan amendments	993			—			(1,836		)	—
Benefits paid	(21,187		)	(19,943		)	(965		)	(1,064		)
Benefit obligations — end of year	$	486,468		$	543,605		$	10,688		$	14,560
Change in plan assets:
Fair value of plan assets — beginning of year	$	351,543		$	289,764		$	11,205		$	9,805
Actual gain on assets	45,450			50,550			1,117			1,741
Employer contributions	22,365			31,172			366			723
Benefits paid	(21,187		)	(19,943		)	(965		)	(1,064		)
Fair value of plan assets — end of year	$	398,171		$	351,543		$	11,723		$	11,205
Funded status of the plans — end of year	$	(88,297	)	$	(192,062	)	$	1,035		$	(3,355	)
(Liabilities) recorded in the balance sheet:
Assets in excess of liabilities — included in other noncurrent assets	$	—		$	—		$	3,252		$	—
Unfunded liabilities — included in other current liabilities	(17,885		)	(15,802		)	(372		)	(654		)
Unfunded liabilities — included in other noncurrent liabilities	(70,412		)	(176,260		)	(1,844		)	(2,701		)
Net amount recognized	$	(88,297	)	$	(192,062	)	$	1,036		$	(3,355	)
Amounts recorded in stockholder’s equity (pre-tax):
Prior service cost (credit)	$	222		$	152		$	(74	)	$	(79	)
Net actuarial loss (gain)	9,113			18,099			(222		)	164
Total	$	9,335		$	18,251		$	(296	)	$	85
Amounts recorded in regulatory assets and liabilities (pre-tax):
Prior service cost (credit)	$	2,223		$	1,550		$	(4,286	)	$	(2,766	)
Net actuarial loss	91,275			184,464			3,586			5,815
Total	$	93,498		$	186,014		$	(700	)	$	3,049

Actuarial assumptions for our domestic plans

The expected rate of return on assets assumption is based on the current and expected asset allocations as well as historical and expected returns on various categories of plan assets as further described below.



	Pension Benefits						Other Postretirement Benefits
Weighted-average assumptions:	2013		2012		2011 (a)		2013		2012		2011
Discount rate - benefit obligations	5.20	%	4.20	%	5.30	%	5.10% - 5.40%		4.10% - 4.30%		5.30	%
Discount rate - benefit cost	4.20	%	5.30	%	5.00	%	4.10% - 4.30%		5.30	%	5.00	%
Expected return on plan assets	7.75	%	7.75	%	8.00	%	5.00	%	5.20	%	5.50	%
Rate of increase in salary levels	3.25	%	3.25	%	3.50	%	3.25	%	3.25	%	3.50	%

Component of net periodic pension expense and other postretirement benefit costs

Net periodic pension and other postretirement benefit costs relating to the Company’s employees include the following components:



	Pension Benefits									Other Postretirement Benefits
	2013			2012			2011			2013			2012			2011
Service cost	$	8,211		$	7,025		$	7,176		$	205		$	152		$	202
Interest cost	20,783			22,376			22,047			557			639			678
Expected return on assets	(24,791		)	(23,762		)	(23,937		)	(529		)	(481		)	(523		)
Curtailment gain	—			—			—			—			—			(3,245		)
Amortization of:
Prior service cost (benefit)	249			249			302			(420		)	(422		)	(694		)
Actuarial loss	13,463			7,853			6,838			336			355			427
Net benefit cost (income)	17,915			13,741			12,426			149			243			(3,155		)
Change in associated regulatory liabilities	—			—			—			3,302			3,188			3,138
Benefit cost (income) after change in regulatory liabilities	$	17,915		$	13,741		$	12,426		$	3,451		$	3,431		$	(17	)

Expected payments for pension benefits and other postretirement welfare benefits

Expected payments for pension benefits and other postretirement welfare benefits are as follows:



	Pension Benefits		Other Postretirement Benefits
Fiscal 2014	$	23,021	$	1,006
Fiscal 2015	24,095		813
Fiscal 2016	25,238		769
Fiscal 2017	26,451		706
Fiscal 2018	27,744		676
Fiscal 2019 - 2023	155,907		3,156

Pension Plans

The targets, target ranges and actual allocations for the Pension Plan and VEBA trust assets at September 30 are as follows:



					Target
	Actual				Asset		Permitted
Pension Plan:	2013		2012		Allocation		Range
Equity investments:
Domestic	57.5	%	53.5	%	52.5	%	40.0% - 65.0%
International	11.1	%	10.5	%	12.5	%	7.5% - 17.5%
Total	68.6	%	64.0	%	65.0	%	60.0% - 70.0%
Fixed income funds & cash equivalents	31.4	%	36.0	%	35.0	%	30.0% - 40.0%
Total	100.0	%	100.0	%	100.0	%



					Target
	Actual				Asset		Permitted
VEBA:	2013		2012		Allocation		Range
Domestic equity investments	65.6	%	68.5	%	65.0	%	60.0% - 70.0%
Fixed income funds & cash equivalents	34.4	%	31.5	%	35.0	%	30.0% - 40.0%
Total	100.0	%	100.0	%	100.0	%

Fair value of U.S. pension plan and VEBA trust assets

The fair values of the Pension Plan’s assets at September 30, 2013 and 2012, by asset class are as follows:



	Pension Plan
	Quoted Prices in Active Markets for Identical Assets and Liabilities (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total
September 30, 2013:
Domestic equity investments:
S&P 500 Index equity mutual funds	$	141,774	$	—	$	—	$	141,774
Small and Midcap equity mutual funds	54,528		—		—		54,528
UGI Corporation Common Stock	32,551		—		—		32,551
Total domestic equity investments	228,853		—		—		228,853
International index equity mutual funds	44,452		—		—		44,452
Fixed income investments:
Bond index mutual funds	120,906		—		—		120,906
Cash equivalents	—		3,960		—		3,960
Total fixed income investments	120,906		3,960		$	—	124,866
Total	$	394,211	$	3,960	$	—	$	398,171
September 30, 2012:
Equity investments:
S&P 500 Index equity mutual funds	$	118,922	$	—	$	—	$	118,922
Small and Midcap equity mutual funds	42,876		—		—		42,876
UGI Corporation Common Stock	26,445		—		—		26,445
Total domestic equity investments	188,243		—		—		188,243
International index equity mutual funds	36,908		—		—		36,908
Fixed income investments:
Bond index mutual funds	123,332		—		—		123,332
Cash equivalents	—		3,060		—		3,060
Total fixed income investments	123,332		3,060		—		126,392
Total	$	348,483	$	3,060	$	—	$	351,543

The fair values of the VEBA trust assets at September 30, 2013 and 2012, by asset class are as follows:



	VEBA
	Quoted Prices in Active Markets for Identical Assets and Liabilities (Level 1)		Significant Other Observable Inputs (Level 2)		Unobservable Inputs (Level 3)		Total
September 30, 2013:
S&P 500 Index equity mutual fund	$	7,693	$	—	$	—	$	7,693
Bond index mutual fund	3,794		—		—		3,794
Cash equivalents	—		236		—		236
Total	$	11,487	$	236	$	—	$	11,723
September 30, 2012:
S&P 500 Index equity mutual fund	$	7,678	$	—	$	—	$	7,678
Bond index mutual fund	3,366		—		—		3,366
Cash equivalents	—		161		—		161
Total	$	11,044	$	161	$	—	$	11,205

Equity-Based Compensation (Tables)

12 Months Ended

Sep. 30, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

UGI unit award activity

The following table summarizes UGI Unit award activity for Fiscal 2013:



	Total				Vested				Non-Vested
	Number of UGI Units		Weighted Average Grant Date Fair Value (per Unit)		Number of UGI Units		Weighted Average Grant Date Fair Value (per Unit)		Number of UGI Units		Weighted Average Grant Date Fair Value (per Unit)
September 30, 2012	68,633		$	29.72	24,130		$	28.78	44,503		$	30.23
Granted	20,800		$	38.27	1,797		$	38.27	19,003		$	38.27
Vested	—		$	—	13,768		$	26.24	(13,768	)	$	26.24
Forfeited	(9,069	)	$	33.65	—		$	—	(9,069	)	$	33.65
Performance criteria not met	(7,679	)	$	22.72	(7,679	)	$	22.72	—		$	—
Unit awards paid	(11,354	)	$	22.72	(11,354	)	$	22.72	—		$	—
September 30, 2013	61,331		$	34.21	20,662		$	33.49	40,669		$	34.57

Fair Value Measurements (Tables)

12 Months Ended

Sep. 30, 2013

Fair Value Disclosures [Abstract]

Financial assets and financial liabilities that are measured at fair value on a recurring basis



	Asset (Liability)
	Quoted Prices in Active Markets for Identical Assets and Liabilities (Level 1)			Significant Other Observable Inputs (Level 2)			Unobservable Inputs (Level 3)		Total
September 30, 2013
Assets:
Derivative financial instruments
Commodity contracts	$	43		$	—		$	—	$	43
Liabilities:
Derivative financial instruments
Commodity contracts	$	(2,162	)	$	(4,515	)	$	—	$	(6,677	)

September 30, 2012
Assets:
Derivative financial instruments
Commodity contracts	$	5,468		$	—		$	—	$	5,468
Liabilities:
Derivative financial instruments
Commodity contracts	$	(671	)	$	(8,766	)	$	—	$	(9,437	)
Interest rate contracts	$	—		$	(30,522	)	$	—	$	(30,522	)

Disclosures About Derivative Instruments and Hedging Activities (Tables)

12 Months Ended

Sep. 30, 2013

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Balance sheet location and fair value of derivative assets and liabilities

The following table provides information regarding the balance sheet location and fair values of derivative assets and liabilities existing as of September 30, 2013 and 2012:



	Derivative Assets					Derivative Liabilities
	Balance Sheet	Fair Value				Balance Sheet	Fair Value
	Location	2013		2012		Location	2013			2012
Derivatives Designated as Hedging Instruments:
Interest rate contracts		$	—	$	—	Derivative financial instruments and Other noncurrent liabilities	$	—		$	(30,522	)

Derivatives Accounted for Under ASC 980:
Commodity contracts	Derivative financial instruments	31		5,303		Derivative financial instruments and Other noncurrent liabilities	(6,677		)	(9,437		)
Derivatives Not Designated as Hedging Instruments:
Commodity contracts	Derivative financial instruments	12		165			—			—
Total Derivatives		$	43	$	5,468		$	(6,677	)	$	(39,959	)

Effects of derivative instruments on the Consolidated Statements of Income and changes in AOCI

The following table provides information on the effects of derivative instruments on the Consolidated Statements of Income and changes in AOCI for Fiscal 2013 and 2012:



	Gain (Loss) Recognized in AOCI					Gain (Loss) Reclassified from AOCI into Income						Location of Gain or
	2013		2012			2013			2012			(Loss) Reclassified from AOCI into Income
Cash Flow Hedges:
Interest rate contracts	$	25,898	$	(11,528	)	$	(805	)	$	(1,847	)	Interest expense

Derivatives Not Designated
as Hedging Instruments:	Gain Recognized in Income											Location of Gain Recognized in Income
	2013		2012
Commodity contracts	$	45	$	223								Operating expenses/other income, net

- Definition

Tabular disclosure of the location and amount of gains and losses reported in the statement of financial performance, or when applicable, the statement of financial position. For example, (a) gains and losses recognized in the income statement on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges and (b) gains and losses initially recognized in other comprehensive income on derivative instruments designated and qualifying as cash flow hedges.

+ References + Details

Segment Information (Tables)

12 Months Ended

Sep. 30, 2013

Segment Reporting [Abstract]

Segment Information

Financial information by business segment follows:



	Total		Gas Utility		Electric Utility		Other
2013
Revenues	$	940,712	$	839,050	$	99,986	$	1,676
Cost of sales	465,996		407,222		58,774		—
Depreciation and amortization	55,716		51,698		4,018		—
Operating income	210,319		198,352		11,385		582
Interest expense	39,309		37,280		2,029		—
Income before income taxes	171,010		161,072		9,356		582
Total assets	2,210,322		2,068,955		141,367		—
Goodwill	182,145		182,145		—		—
Capital expenditures	151,090		144,399		6,691		—
2012
Revenues	$	884,333	$	785,375	$	97,130	$	1,828
Cost of sales	459,079		402,534		56,545		—
Depreciation and amortization	52,792		48,992		3,800		—
Operating income	185,383		172,164		12,610		609
Interest expense	42,412		40,139		2,273		—
Income before income taxes	142,971		132,025		10,337		609
Total assets	2,196,173		2,045,480		150,693		—
Goodwill	182,145		182,145		—		—
Capital expenditures	114,090		109,020		5,070		—
2011
Revenues	$	1,137,366	$	1,026,397	$	109,145	$	1,824
Cost of sales	678,500		610,635		67,865		—
Depreciation and amortization	52,546		48,350		4,196		—
Operating income	211,421		199,643		11,384		394
Interest expense	42,728		40,374		2,354		—
Income before income taxes	168,693		159,269		9,030		394
Total assets	2,169,348		2,028,705		140,643		—
Goodwill	182,145		182,145		—		—
Capital expenditures	98,856		91,328		7,528		—

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Other Income, Net (Tables)

12 Months Ended

Sep. 30, 2013

Other Income [Abstract]

Other income, net

Other income, net, comprises the following:



	2013		2012		2011
Non-tariff service income	$	2,706	$	2,653	$	6,422
Interest income	500		572		467
Postretirement benefit plan curtailment gain	—		—		3,245
Other, net	1,622		1,764		630
Total other income, net	$	4,828	$	4,989	$	10,764

Quarterly Data (unaudited) (Tables)

12 Months Ended

Sep. 30, 2013

Quarterly Financial Data [Abstract]

Schedule of Quarterly Financial Information



	December 31,				March 31,				June 30,				September 30,
	2012		2011		2013		2012		2013		2012		2013		2012
Revenues	$	273,797	$	280,641	$	395,901	$	345,802	$	148,798	$	143,644	$	122,216	$	114,246
Operating income	$	72,564	$	64,605	$	109,230	$	88,447	$	18,878	$	25,300	$	9,647	$	7,031
Net income (loss)	$	36,812	$	32,668	$	58,259	$	47,871	$	5,373	$	8,460	$	1,654	$	(1,101	)

Significant Accounting Policies (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012
Components of AOCI
Postretirement Benefit Plans	$ (5,283)	$ (10,756)
Derivative Instruments Net Losses	(3,437)	(19,061)
Total	$ (8,720)	$ (29,817)

- Definition

Accumulated change, net of tax, in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Includes an entity's share of an equity investee's Increase or Decrease in deferred hedging gains or losses.

+ References + Details

- Definition

The total of net gain (loss), prior service cost (credit), and transition assets (obligations), as well as minimum pension liability if still remaining, included in accumulated other comprehensive income associated with a defined benefit pension or other postretirement plan(s) because they have yet to be recognized as components of net periodic benefit cost.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 10A
-Subparagraph (j-k)
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669646-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e681-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (i)
-URI http://asc.fasb.org/extlink&oid=21915506&loc=d3e1928-114920

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669686-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph i
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e681-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14A
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669686-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 31
-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14, 17, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Significant Accounting Policies Textuals (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Accounting Policies [Abstract]
Error in the classification of deferred income tax assets, amount	$ 27,006
Gas Utility [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense as percentage of related average depreciable base		2.30%	2.20%	2.30%
Electric Utility [Member]
Property, Plant and Equipment [Line Items]
Depreciation expense as percentage of related average depreciable base		2.40%	2.40%	2.60%

Regulatory Assets and Liabilities and Regulatory Matters (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012
Regulatory Assets and Liabilities [Line Items]
Regulatory Assets	$ 244,911	$ 338,405
Regulatory Liabilities	37,287	28,344
Postretirement benefits [Member]
Regulatory Assets and Liabilities [Line Items]
Regulatory Liabilities	16,497	13,147
Environmental overcollections [Member]
Regulatory Assets and Liabilities [Line Items]
Regulatory Liabilities	2,552	2,883
Deferred fuel and power refunds [Member]
Regulatory Assets and Liabilities [Line Items]
Regulatory Liabilities	8,283	4,435
State tax benefits - distribution system repairs [Member]
Regulatory Assets and Liabilities [Line Items]
Regulatory Liabilities	8,453	7,385
Other [Member]
Regulatory Assets and Liabilities [Line Items]
Regulatory Liabilities	1,502	494
Income taxes recoverable [Member]
Regulatory Assets and Liabilities [Line Items]
Regulatory Assets	106,069	103,172
Underfunded pension and postretirement plans [Member]
Regulatory Assets and Liabilities [Line Items]
Regulatory Assets	94,515	188,222
Environmental costs [Member]
Regulatory Assets and Liabilities [Line Items]
Regulatory Assets	17,054	16,812
Deferred fuel and power costs [Member]
Regulatory Assets and Liabilities [Line Items]
Regulatory Assets	8,283	11,602
Removal costs, net [Member]
Regulatory Assets and Liabilities [Line Items]
Regulatory Assets	13,333	12,718
Other [Member]
Regulatory Assets and Liabilities [Line Items]
Regulatory Assets	$ 5,657	$ 5,879

Regulatory Assets and Liabilities and Regulatory Matters Textual (Details)			3 Months Ended	12 Months Ended
	Oct. 03, 2012	Oct. 21, 2010	Mar. 31, 2012	Sep. 30, 2013 USD ($)	Feb. 19, 2013 USD ($)	Sep. 30, 2012 USD ($)	Sep. 30, 2011 USD ($)	Dec. 01, 2010 USD ($) mi
Schedule of Regulatory Assets and Liabilities [Line Items]
Unrealized gains (losses) on derivative financial instruments contracts				$ (1,743,000)		$ 5,303,000
Fair value of electric utility electricity supply contracts				$ 4,759,000		$ 9,207,000
Minimum period to recover costs related to other regulatory assets				1 year
Maximum period to recover costs related to other regulatory assets				5 years
Net book value of the Auburn line				$ 2,650,000				$ 1,109,000
Agreement To Charge Customers, Period		3 years
Net book value of the storage facility assets							$ 10,949,000
Deferred Tax Assets, Regulatory Assets and Liabilities				384			$ 308,000	$ 180,000
Approval of the transfer length of natural gas pipeline (in miles) \| mi								9
UGI Central Penn Gas Inc [Member]
Schedule of Regulatory Assets and Liabilities [Line Items]
Additional base rate revenue using for increased distribution rates per settlement agreement				8,000,000
Base rate revenue increase for use in CPG's Energy and Efficiency Program				900,000
Reversal of Previous Increase in Base Rate Revenue				$ 900,000
Minimum [Member]
Schedule of Regulatory Assets and Liabilities [Line Items]
Average remaining depreciable lives of the associated property				1 year
Maximum [Member]
Schedule of Regulatory Assets and Liabilities [Line Items]
Average remaining depreciable lives of the associated property				50 years
UGI Storage Company [Member] \| UGI Central Penn Gas Inc [Member]
Schedule of Regulatory Assets and Liabilities [Line Items]
Storage agreement, term			1 year
Allentown, Pennsylvania Natural Gas Explosion [Member] \| Damage from Natural Gas Explosion [Member]
Schedule of Regulatory Assets and Liabilities [Line Items]
Site Contingency, Accelerated Time Frame Replacing Remainder of Cast-Iron Mains	14 years
Loss Contingency, Agreement Permitted To Retain Current Timeframe for Replacing The Remainder of Their Bare Steel Mains	30 years
Revised Penalty [Member] \| Allentown Incident [Member]
Schedule of Regulatory Assets and Liabilities [Line Items]
Penalty Assessed					$ 500

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012
Inventory, Net [Abstract]
Total inventories	$ 89,661	$ 67,334
Gas Utility natural gas [Member]
Inventory, Net [Abstract]
Total inventories	78,950	57,663
Materials, supplies and other [Member]
Inventory, Net [Abstract]
Total inventories	$ 10,711	$ 9,671

Inventories Textuals (Details) $ in Thousands, ft³ in Billions	Nov. 01, 2013	Sep. 30, 2013 USD ($) Storage_Agreement ft³	Sep. 30, 2012 USD ($) ft³
Inventory, Net [Abstract]
Volume of gas storage inventories released under SCAAs with non-affiliates (In Cubic Feet) \| ft³		11.0	11.4
Carrying value of gas storage inventories released under SCAAs with non-affiliates \| $		$ 44,366	$ 32,627
SCAAs [Member]
Public Utilities, Inventory [Line Items]
Number of storage agreements		3
SCAAs [Member] \| Expires in October 2012 [Member]
Public Utilities, Inventory [Line Items]
Number of storage agreements		1
SCAAs [Member] \| Expires in October 2013 [Member]
Public Utilities, Inventory [Line Items]
Number of storage agreements		2
Other current liabilities [Member] \| SCAAs [Member]
Public Utilities, Inventory [Line Items]
Security Deposit Liability \| $		$ 16,500	$ 22,500
New Storage Agreement [Member] \| SCAAs [Member]
Public Utilities, Inventory [Line Items]
Storage agreement, term (in years)	3 years
New Storage Agreement [Member] \| SCAAs [Member] \| UGI Energy Services, Inc. [Member]
Public Utilities, Inventory [Line Items]
Storage agreement, term (in years)	1 year

Property Plant and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012
Property, Plant and Equipment [Line Items]
Utilities	$ 2,427,810	$ 2,295,669
Distribution [Member]
Property, Plant and Equipment [Line Items]
Utilities	2,162,580	2,047,780
Transmission [Member]
Property, Plant and Equipment [Line Items]
Utilities	86,623	85,430
General and other, including contruction in process [Member]
Property, Plant and Equipment [Line Items]
Utilities	$ 178,607	$ 162,459

Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012
Long-term Debt
Carrying value long-term debt	$ 642,000	$ 600,000
Less: current maturities	0	(133,000)
Total long-term debt due after one year	642,000	467,000
Term Loan Credit Agreement [Member]
Long-term Debt
Carrying value long-term debt	175,000	0
6.375%, due September 2013 [Member] \| Senior Notes [Member]
Long-term Debt
Carrying value long-term debt	$ 0	108,000
Debt Instrument, Interest Rate, Stated Percentage	6.375%
5.75%, due September 2016 [Member] \| Senior Notes [Member]
Long-term Debt
Carrying value long-term debt	$ 175,000	175,000
Debt Instrument, Interest Rate, Stated Percentage	5.75%
6.21%, due September 2036 [Member] \| Senior Notes [Member]
Long-term Debt
Carrying value long-term debt	$ 100,000	100,000
Debt Instrument, Interest Rate, Stated Percentage	6.21%
5.53%, due September 2012 [Member] \| Medium-term Notes [Member]
Long-term Debt
Debt Instrument, Interest Rate, Stated Percentage	5.53%
5.37%, due August 2013 [Member] \| Medium-term Notes [Member]
Long-term Debt
Carrying value long-term debt	$ 0	25,000
Debt Instrument, Interest Rate, Stated Percentage	5.37%
5.16%, due May 2015 [Member] \| Medium-term Notes [Member]
Long-term Debt
Carrying value long-term debt	$ 20,000	20,000
Debt Instrument, Interest Rate, Stated Percentage	5.16%
7.37%, due October 2015 [Member] \| Medium-term Notes [Member]
Long-term Debt
Carrying value long-term debt	$ 22,000	22,000
Debt Instrument, Interest Rate, Stated Percentage	7.37%
5.64%, due December 2015 [Member] \| Medium-term Notes [Member]
Long-term Debt
Carrying value long-term debt	$ 50,000	50,000
Debt Instrument, Interest Rate, Stated Percentage	5.64%
6.17%, due June 2017 [Member] \| Medium-term Notes [Member]
Long-term Debt
Carrying value long-term debt	$ 20,000	20,000
Debt Instrument, Interest Rate, Stated Percentage	6.17%
7.25%, due November 2017 [Member] \| Medium-term Notes [Member]
Long-term Debt
Carrying value long-term debt	$ 20,000	20,000
Debt Instrument, Interest Rate, Stated Percentage	7.25%
5.67%, due January 2018 [Member] \| Medium-term Notes [Member]
Long-term Debt
Carrying value long-term debt	$ 20,000	20,000
Debt Instrument, Interest Rate, Stated Percentage	5.67%
6.50%, due August 2033 [Member] \| Medium-term Notes [Member]
Long-term Debt
Carrying value long-term debt	$ 20,000	20,000
Debt Instrument, Interest Rate, Stated Percentage	6.50%
6.13%, due October 2034 [Member] \| Medium-term Notes [Member]
Long-term Debt
Carrying value long-term debt	$ 20,000	$ 20,000
Debt Instrument, Interest Rate, Stated Percentage	6.13%

Debt Textual (Details) - USD ($) $ in Thousands	12 Months Ended
Debt Textual (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012
Maturities of Long-term Debt [Abstract]
Due in Fiscal 9/30/2013	$ 0
Due in Fiscal 9/30/2014	20,000
Due in Fiscal 9/30/2015	247,000
Due in Fiscal 9/30/2016	20,000
Due in Fiscal 9/30/2017	40,000
Debt Instrument [Line Items]
Long-term Debt	642,000	$ 600,000
UGI Utilities 2011 Credit Agreement [Member]
Debt Instrument [Line Items]
Credit agreement	300,000
Borrowings outstanding, amount	$ 17,500	$ 9,200
Line of Credit Facility, Interest Rate at Period End	1.18%	1.21%
Credit agreement outstanding, amount	$ 2,000	$ 2,000
Letter of Credit [Member] \| UGI Utilities 2011 Credit Agreement [Member]
Debt Instrument [Line Items]
Revolving credit agreement sublimit for letters of credit	$ 100,000
Minimum [Member] \| UGI Utilities 2011 Credit Agreement [Member]
Debt Instrument [Line Items]
Margin on term loan base rate borrowings	0.00%
Maximum [Member] \| UGI Utilities 2011 Credit Agreement [Member]
Debt Instrument [Line Items]
Margin on term loan base rate borrowings	2.00%
Term Loan Credit Agreement [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 175,000	0
Margin on term loan base rate borrowings	0.60%
Debt Instrument, Term	364 days
Senior Notes [Member] \| 6.375%, due September 2013 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 0	$ 108,000
Debt Instrument, Interest Rate, Stated Percentage	6.375%
Senior Notes [Member] \| Senior Notes due March 2044 [Member]
Debt Instrument [Line Items]
Long-term Debt	$ 175,000
Debt Instrument, Interest Rate, Stated Percentage	4.98%

Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Current expense (benefit):
Federal	$ 21,807	$ (909)	$ 10,447
State	11,824	2,735	2,227
Total current expense (benefit)	33,631	1,826	12,674
Deferred Federal Income Tax Expense (Benefit)	33,349	48,336	48,967
Deferred State and Local Income Tax Expense (Benefit)	2,274	5,257	2,207
Investment tax credit amortization	(342)	(346)	(351)
Total income tax expense	$ 68,912	$ 55,073	$ 63,497

- Definition

The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted federal tax law to the domestic taxable Income or Loss from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Current Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6509736

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.7)
-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section I
-Paragraph Question 1-7

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 45
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 289
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

+ Details

- Definition

The component of income tax expense for the period representing amounts of income taxes paid or payable (or refundable) for the period for all income tax obligations as determined by applying the provisions of relevant enacted tax laws to relevant amounts of taxable Income or Loss from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Current Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6509736

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.7)
-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 45
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section I
-Subsection 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 289
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted state and local tax law to relevant amounts of taxable Income or Loss from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.7)
-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Current Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6509736

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 45
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section I
-Subsection 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 289
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The component of total income tax expense for the period comprised of the increase (decrease) during the period in the entity's domestic deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the federally enacted tax law.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Deferred Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6510177

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.7)
-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 8, 16, 17, 289
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section I
-Subsection 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 45
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

The component of total income tax expense for the period comprised of the increase (decrease) in the entity's state and local deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the applicable enacted tax laws.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Deferred Tax Expense (or Benefit)
-URI http://asc.fasb.org/extlink&oid=6510177

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.7)
-URI http://asc.fasb.org/extlink&oid=6889476&loc=d3e330036-122817

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 45
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 8, 16, 17, 289
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 6
-Section I
-Subsection 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

+ Details

Income Taxes (Reconciliation from US federal statutory tax rate to UGU effective tax rate) (Details)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
A reconciliation from the U.S. federal statutory tax rate to our effective tax rate
U.S. federal statutory tax rate	35.00%	35.00%	35.00%
Difference in tax rate due to:
State income taxes, net of federal benefit	5.40%	4.10%	1.60%
Other, net	(0.10%)	(0.60%)	1.00%
Effective tax rate	40.30%	38.50%	37.60%

Income Taxes (Deferred tax liabilities (assets)) (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012
Deferred tax liabilities (assets)
Excess book basis over tax basis of property, plant and equipment	$ 362,259	$ 330,937
Goodwill	31,516	26,998
Regulatory assets	101,622	140,416
Other	949	601
Gross deferred tax liabilities	496,346	498,952
Pension plan liabilities	(35,996)	(72,652)
Allowance for doubtful accounts	(2,290)	(1,489)
Deferred investment tax credits	(1,772)	(1,914)
Employee-related expenses	(5,850)	(4,859)
Regulatory liabilities	(15,472)	(11,761)
Environmental liabilities	(7,002)	(7,195)
Derivative financial instruments	(3,397)	(16,264)
Other	(1,922)	(12,202)
Gross deferred tax assets	(73,701)	(128,336)
Net deferred tax liabilities	$ 422,645	$ 370,616

Income Taxes (Reconciliation of the beginning and ending amounts of unrecognized tax benefits) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Reconciliation of beginning and ending amount of unrecognized tax benefit
Beginning Balance	$ 1,048	$ 4,898	$ 4,194
Additions for tax positions of the current year			920
Additions for tax positions of prior years	39	81
Settlements with tax authorities		(3,931)	(216)
Ending Balance	$ 1,087	$ 1,048	$ 4,898

Income Taxes Textual (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes Textual (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2010
Income Tax Disclosure [Abstract]
Investment Income, Interest	$ 0	$ (209)	$ 219
Accrued interest included in unrecognized income tax benefits	56
Unrecognized tax benefits if recognized would impact the reported effective tax rate	56
Tax positions for which the deductibility is highly certain but uncertainty about the timing	1,087
Income Taxes [Line Items]
Operating Loss Carryforwards	18,271
Unrecognized income tax benefits	1,087	1,048	4,898	$ 4,194
Unrecognized Tax Benefits, Increases Resulting from Prior Period Tax Positions	39	124
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Amount of Unrecorded Benefit	43
Accrued Interest Included [Member]
Income Taxes [Line Items]
Unrecognized income tax benefits	1,143
State and Local Jurisdiction [Member]
Income Taxes [Line Items]
Income Tax Expense (Benefit), Accelerated Depreciation	$ (1,538)	$ (3,198)	$ (7,926)

Employee Retirement Plans (Reconciliations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
(Liabilities) recorded in the balance sheet:
Unfunded liabilities — included in other current liabilities	$ (17,885)	$ (15,802)
Unfunded liabilities — included in other noncurrent liabilities	(72,505)	(179,056)
Pension Benefits [Member]
Change in benefit obligations:
Benefit obligations - beginning of the year	543,605	456,714
Service cost	9,385	8,063
Interest cost	22,784	24,095
Actuarial loss (gain)	(69,112)	74,676
Plan amendments	993	0
Benefits paid	(21,187)	(19,943)
Benefit obligations - end of the year	486,468	543,605	$ 456,714
Change in plan assets:
Fair value of plan assets - beginning of year	351,543	289,764
Actual gain on assets	45,450	50,550
Employer contributions	22,365	31,172	18,718
Benefits paid	(21,187)	(19,943)
Fair value of plan assets - end of year	398,171	351,543	289,764
Funded status of the plans - end of the year	(88,297)	(192,062)
(Liabilities) recorded in the balance sheet:
Assets in excess of liabilities — included in other noncurrent assets	0	0
Unfunded liabilities — included in other current liabilities	(17,885)	(15,802)
Unfunded liabilities — included in other noncurrent liabilities	(70,412)	(176,260)
Net amount recognized	(88,297)	(192,062)
Amounts recorded in stockholder’s equity (pre-tax):
Prior service cost (credit)	222	152
Net actuarial loss (gain)	9,113	18,099
Total	9,335	18,251
Amounts recorded in regulatory assets and liabilities (pre-tax):
Prior service cost (credit)	2,223	1,550
Net actuarial loss	91,275	184,464
Total	93,498	186,014
Other Postretirement Benefits [Member]
Change in benefit obligations:
Benefit obligations - beginning of the year	14,560	13,333
Service cost	223	162
Interest cost	587	665
Actuarial loss (gain)	(1,881)	1,464
Plan amendments	(1,836)	0
Benefits paid	(965)	(1,064)
Benefit obligations - end of the year	10,688	14,560	13,333
Change in plan assets:
Fair value of plan assets - beginning of year	11,205	9,805
Actual gain on assets	1,117	1,741
Employer contributions	366	723
Benefits paid	(965)	(1,064)
Fair value of plan assets - end of year	11,723	11,205	$ 9,805
Funded status of the plans - end of the year	1,035	(3,355)
(Liabilities) recorded in the balance sheet:
Assets in excess of liabilities — included in other noncurrent assets	3,252	0
Unfunded liabilities — included in other current liabilities	(372)	(654)
Unfunded liabilities — included in other noncurrent liabilities	(1,844)	(2,701)
Net amount recognized	1,036	(3,355)
Amounts recorded in stockholder’s equity (pre-tax):
Prior service cost (credit)	(74)	(79)
Net actuarial loss (gain)	(222)	164
Total	(296)	85
Amounts recorded in regulatory assets and liabilities (pre-tax):
Prior service cost (credit)	(4,286)	(2,766)
Net actuarial loss	3,586	5,815
Total	$ (700)	$ 3,049

Employee Retirement Plans (Weighted-average assumptions) (Details)

3 Months Ended

9 Months Ended

12 Months Ended

Dec. 31, 2010

Sep. 30, 2011

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2011

Pension Plans [Member]

Weighted-average assumptions:

Discount rate - benefit obligations

5.30%

^[1]

5.20%

4.20%

5.30%

^[1]

Discount rate - benefit cost

5.00%

5.50%

4.20%

5.30%

5.00%

^[1]

Expected return on plan assets

7.75%

8.00%

^[1]

Rate of increase in salary levels

3.25%

3.50%

^[1]

Employee Retirement Plans (Targets, target ranges and actual allocations for the Company Pension Plans’ and VEBA trust assets) (Details)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Pension Benefits [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Actual Pension Plan	100.00%	100.00%
Target Asset Allocation	100.00%
Pension Benefits [Member] \| Domestic [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Actual Pension Plan	57.50%	53.50%
Target Asset Allocation	52.50%
Permitted Range - Minimum	40.00%
Permitted Range - Maximum	65.00%
Pension Benefits [Member] \| International [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Actual Pension Plan	11.10%	10.50%
Target Asset Allocation	12.50%
Permitted Range - Minimum	7.50%
Permitted Range - Maximum	17.50%
Pension Benefits [Member] \| Equity Securities [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Actual Pension Plan	68.60%	64.00%
Target Asset Allocation	65.00%
Permitted Range - Minimum	60.00%
Permitted Range - Maximum	70.00%
Pension Benefits [Member] \| Fixed income funds and cash equivalents [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Actual Pension Plan	31.40%	36.00%
Target Asset Allocation	35.00%
Permitted Range - Minimum	30.00%
Permitted Range - Maximum	40.00%
VEBA Trust [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Actual Pension Plan	100.00%	100.00%
Target Asset Allocation	100.00%
VEBA Trust [Member] \| Domestic [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Actual Pension Plan	65.60%	68.50%
Target Asset Allocation	65.00%
Permitted Range - Minimum	60.00%
Permitted Range - Maximum	70.00%
VEBA Trust [Member] \| Fixed income funds and cash equivalents [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Actual Pension Plan	34.40%	31.50%
Target Asset Allocation	35.00%
Permitted Range - Minimum	30.00%
Permitted Range - Maximum	40.00%

Employee Retirement Plans (Fair values of pension plans' assets and VEBA trust assets) (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Pension Benefits [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	$ 398,171	$ 351,543	$ 289,764
Pension Benefits [Member] \| S&P 500 Index equity mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	141,774	118,922
Pension Benefits [Member] \| Small and Midcap equity mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	54,528	42,876
Pension Benefits [Member] \| UGI Corporation Common Stock [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	32,551	26,445
Pension Benefits [Member] \| Domestic [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	228,853	188,243
Pension Benefits [Member] \| International [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	44,452	36,908
Pension Benefits [Member] \| Bond index mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	120,906	123,332
Pension Benefits [Member] \| Cash equivalents [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	3,960	3,060
Pension Benefits [Member] \| Fixed income [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	124,866	126,392
Pension Benefits [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	394,211	348,483
Pension Benefits [Member] \| Fair Value, Inputs, Level 1 [Member] \| S&P 500 Index equity mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	141,774	118,922
Pension Benefits [Member] \| Fair Value, Inputs, Level 1 [Member] \| Small and Midcap equity mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	54,528	42,876
Pension Benefits [Member] \| Fair Value, Inputs, Level 1 [Member] \| UGI Corporation Common Stock [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	32,551	26,445
Pension Benefits [Member] \| Fair Value, Inputs, Level 1 [Member] \| Domestic [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	228,853	188,243
Pension Benefits [Member] \| Fair Value, Inputs, Level 1 [Member] \| International [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	44,452	36,908
Pension Benefits [Member] \| Fair Value, Inputs, Level 1 [Member] \| Bond index mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	120,906	123,332
Pension Benefits [Member] \| Fair Value, Inputs, Level 1 [Member] \| Cash equivalents [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
Pension Benefits [Member] \| Fair Value, Inputs, Level 1 [Member] \| Fixed income [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	120,906	123,332
Pension Benefits [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	3,960	3,060
Pension Benefits [Member] \| Fair Value, Inputs, Level 2 [Member] \| S&P 500 Index equity mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
Pension Benefits [Member] \| Fair Value, Inputs, Level 2 [Member] \| Small and Midcap equity mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
Pension Benefits [Member] \| Fair Value, Inputs, Level 2 [Member] \| UGI Corporation Common Stock [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
Pension Benefits [Member] \| Fair Value, Inputs, Level 2 [Member] \| Domestic [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
Pension Benefits [Member] \| Fair Value, Inputs, Level 2 [Member] \| International [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
Pension Benefits [Member] \| Fair Value, Inputs, Level 2 [Member] \| Bond index mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
Pension Benefits [Member] \| Fair Value, Inputs, Level 2 [Member] \| Cash equivalents [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	3,960	3,060
Pension Benefits [Member] \| Fair Value, Inputs, Level 2 [Member] \| Fixed income [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	3,960	3,060
Pension Benefits [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
Pension Benefits [Member] \| Fair Value, Inputs, Level 3 [Member] \| S&P 500 Index equity mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
Pension Benefits [Member] \| Fair Value, Inputs, Level 3 [Member] \| Small and Midcap equity mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
Pension Benefits [Member] \| Fair Value, Inputs, Level 3 [Member] \| UGI Corporation Common Stock [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
Pension Benefits [Member] \| Fair Value, Inputs, Level 3 [Member] \| Domestic [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
Pension Benefits [Member] \| Fair Value, Inputs, Level 3 [Member] \| International [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
Pension Benefits [Member] \| Fair Value, Inputs, Level 3 [Member] \| Bond index mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
Pension Benefits [Member] \| Fair Value, Inputs, Level 3 [Member] \| Cash equivalents [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
Pension Benefits [Member] \| Fair Value, Inputs, Level 3 [Member] \| Fixed income [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
VEBA Trust [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	11,723	11,205
VEBA Trust [Member] \| S&P 500 Index equity mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	7,693	7,678
VEBA Trust [Member] \| Bond index mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	3,794	3,366
VEBA Trust [Member] \| Cash equivalents [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	236	161
VEBA Trust [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	11,487	11,044
VEBA Trust [Member] \| Fair Value, Inputs, Level 1 [Member] \| S&P 500 Index equity mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	7,693	7,678
VEBA Trust [Member] \| Fair Value, Inputs, Level 1 [Member] \| Bond index mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	3,794	3,366
VEBA Trust [Member] \| Fair Value, Inputs, Level 1 [Member] \| Cash equivalents [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
VEBA Trust [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	236	161
VEBA Trust [Member] \| Fair Value, Inputs, Level 2 [Member] \| S&P 500 Index equity mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
VEBA Trust [Member] \| Fair Value, Inputs, Level 2 [Member] \| Bond index mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
VEBA Trust [Member] \| Fair Value, Inputs, Level 2 [Member] \| Cash equivalents [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	236	161
VEBA Trust [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
VEBA Trust [Member] \| Fair Value, Inputs, Level 3 [Member] \| S&P 500 Index equity mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
VEBA Trust [Member] \| Fair Value, Inputs, Level 3 [Member] \| Bond index mutual funds [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	0	0
VEBA Trust [Member] \| Fair Value, Inputs, Level 3 [Member] \| Cash equivalents [Member]
Fair Value of Pension Plan Assets
Fair Value of Plan Assets	$ 0	$ 0

Employee Retirement Plans Textual (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Defined Benefit Plan Disclosure [Line Items]
Amortization of net actuarial losses for Fiscal 2013	$ (6,800)
Amortization of net prior service credits for Fiscal 2013	(300)
Projected benefit obligations of unfunded and non qualified supplemental executive retirement plans	3,550	$ 2,507
Net cost to sponsor unfunded and non-qualified supplemental executive retirement plans	$ 498	$ 255	$ 583
The aggregate holdings of all qualifying employer securities not to exceed the fair value of trust assets at the time of purchase	10.00%
Percentage of UGI Common Stock represented Pension Plan Assets	8.20%	7.50%
Cost of benefits under the 401(k) savings plan	$ 1,762	$ 1,690	1,820
Pension Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
ABO for the Pension Plans	451,228	496,395
Benefit obligations	486,468	543,605	456,714
Expected contribution to pensions plans in next twelve months	(17,900)
Pension Benefits [Member] \| Employees of UGI and Certain of its Other Subsidiaries [Member]
Defined Benefit Plan Disclosure [Line Items]
Benefit obligations	44,161	48,570
Other Postretirement Benefits [Member]
Defined Benefit Plan Disclosure [Line Items]
Benefit obligations	10,688	14,560	$ 13,333
Other Postretirement Benefits [Member] \| Employees of UGI and Certain of its Other Subsidiaries [Member]
Defined Benefit Plan Disclosure [Line Items]
ABO for the Pension Plans	$ 787	$ 869
Fiscal 2017 [Member] \| Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Assumed domestic health care cost range	7.00%
Fiscal 2017 [Member] \| Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Assumed domestic health care cost range	5.00%
Fiscal 2019 [Member] \| Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Assumed domestic health care cost range	7.50%
Fiscal 2019 [Member] \| Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Assumed domestic health care cost range	5.00%

Series Preferred Stock (Details)	Sep. 30, 2013 shares
Series Preferred Stock [Abstract]
Preferred Stock, Authorized	2,000,000

Equity-Based Compensation (Details)	12 Months Ended
Equity-Based Compensation (Details)	Sep. 30, 2013 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of Equity-based Units, beginning balance \| shares	68,633
Number of UGI Units, Granted \| shares	20,800
Number of UGI Units, Vested \| shares	0
Number of UGI Units, Forfeited \| shares	(9,069)
Number of UGI Units, performance criteria not met \| shares	(7,679)
Number of UGI Units, unit awards paid \| shares	(11,354)
Number of Equity-based Units, ending balance \| shares	61,331
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Weighted Average Grant Date Fair Value, beginning of period \| $ / shares	$ 29.72
Weighted Average Grant Date Fair Value, Granted \| $ / shares	38.27
Weighted Average Grant Date Fair Value, Vested \| $ / shares
Weighted Average Grant Date Fair Value, Forfeited \| $ / shares	33.65
Weighted Average Grant Date Fair Value, performance criteria not met \| $ / shares	22.72
Weighted Average Grant Date Fair Value, unit awards paid \| $ / shares	22.72
Weighted Average Grant Date Fair Value, end of period \| $ / shares	$ 34.21
Vested [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of Equity-based Units, beginning balance \| shares	24,130
Number of UGI Units, Granted \| shares	1,797
Number of UGI Units, Vested \| shares	(13,768)
Number of UGI Units, Forfeited \| shares	0
Number of UGI Units, performance criteria not met \| shares	(7,679)
Number of UGI Units, unit awards paid \| shares	(11,354)
Number of Equity-based Units, ending balance \| shares	20,662
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Weighted Average Grant Date Fair Value, beginning of period \| $ / shares	$ 28.78
Weighted Average Grant Date Fair Value, Granted \| $ / shares	38.27
Weighted Average Grant Date Fair Value, Vested \| $ / shares	26.24
Weighted Average Grant Date Fair Value, Forfeited \| $ / shares	0.00
Weighted Average Grant Date Fair Value, performance criteria not met \| $ / shares	22.72
Weighted Average Grant Date Fair Value, unit awards paid \| $ / shares	22.72
Weighted Average Grant Date Fair Value, end of period \| $ / shares	$ 33.49
Non-Vested [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of Equity-based Units, beginning balance \| shares	44,503
Number of UGI Units, Granted \| shares	19,003
Number of UGI Units, Vested \| shares	(13,768)
Number of UGI Units, Forfeited \| shares	(9,069)
Number of UGI Units, performance criteria not met \| shares	0
Number of UGI Units, unit awards paid \| shares
Number of Equity-based Units, ending balance \| shares	40,669
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Weighted Average Grant Date Fair Value, beginning of period \| $ / shares	$ 30.23
Weighted Average Grant Date Fair Value, Granted \| $ / shares	38.27
Weighted Average Grant Date Fair Value, Vested \| $ / shares	26.24
Weighted Average Grant Date Fair Value, Forfeited \| $ / shares	33.65
Weighted Average Grant Date Fair Value, performance criteria not met \| $ / shares	0.00
Weighted Average Grant Date Fair Value, unit awards paid \| $ / shares
Weighted Average Grant Date Fair Value, end of period \| $ / shares	$ 34.57

Employee Retirement Plans (Expected payments for pension benefits and other postretirement welfare benefits) (Details) $ in Thousands	Sep. 30, 2013 USD ($)
Pension Benefits [Member]
Defined Benefit Plan, Estimated Future Benefit Payments [Abstract]
Fiscal 2013	$ 23,021
Fiscal 2014	24,095
Fiscal 2015	25,238
Fiscal 2016	26,451
Fiscal 2017	27,744
Fiscal 2018 - 2022	155,907
Other Postretirement Benefits [Member]
Defined Benefit Plan, Estimated Future Benefit Payments [Abstract]
Fiscal 2013	1,006
Fiscal 2014	813
Fiscal 2015	769
Fiscal 2016	706
Fiscal 2017	676
Fiscal 2018 - 2022	$ 3,156

Fair Value Measurements (Details) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012
Commodity contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, assets	$ 43	$ 5,468
Derivative financial instruments, liabilities	(6,677)	(9,437)
Commodity contracts [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, assets	43	5,468
Derivative financial instruments, liabilities	(2,162)	(671)
Commodity contracts [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, assets	0	0
Derivative financial instruments, liabilities	(4,515)	(8,766)
Commodity contracts [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, assets	0	0
Derivative financial instruments, liabilities	$ 0	0
Interest rate contracts [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, liabilities		(30,522)
Interest rate contracts [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, liabilities		0
Interest rate contracts [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, liabilities		(30,522)
Interest rate contracts [Member] \| Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative financial instruments, liabilities		$ 0

Fair Value Measurements Textual (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012
Carrying (Reported) Amount, Fair Value Disclosure [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	$ 642,000	$ 600,000
Estimate of Fair Value, Fair Value Disclosure [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	$ 699,929	$ 700,708

Disclosures About Derivative Instruments and Hedging Activities (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012
Derivatives, Fair Value [Line Items]
Total Derivatives Assets	$ 43	$ 5,468
Total Derivatives Liability	(6,677)	(39,959)
Interest rate contracts [Member] \| Designated as Hedging Instrument [Member]
Derivatives, Fair Value [Line Items]
Total Derivatives Assets	0	0
Interest rate contracts [Member] \| Designated as Hedging Instrument [Member] \| Derivative Financial Instruments and Other Noncurrent Liabilities [Member]
Derivatives, Fair Value [Line Items]
Total Derivatives Liability	0	(30,522)
Commodity contracts [Member] \| Accounted for Under ASC 980 [Member] \| Derivative Financial Instruments [Member]
Derivatives, Fair Value [Line Items]
Total Derivatives Assets	31	5,303
Commodity contracts [Member] \| Accounted for Under ASC 980 [Member] \| Derivative Financial Instruments and Other Noncurrent Liabilities [Member]
Derivatives, Fair Value [Line Items]
Total Derivatives Liability	(6,677)	(9,437)
Commodity contracts [Member] \| Derivatives Not Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Total Derivatives Liability	0	0
Commodity contracts [Member] \| Derivatives Not Designated as Hedging Instruments [Member] \| Derivative Financial Instruments [Member]
Derivatives, Fair Value [Line Items]
Total Derivatives Assets	$ 12	$ 165

Disclosures About Derivative Instruments and Hedging Activities (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash Flow Hedging [Member] \| Interest expense \| Cash Flow Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in AOCI	$ 25,898	$ (11,528)
Gain (Loss) Reclassified from AOCI into Income	(805)	(1,847)
Derivatives Not Designated as Hedging Instruments [Member] \| Operating expenses/other income, net
Derivative Instruments, Gain (Loss) [Line Items]
Gain (Loss) Recognized in Income	$ 45	$ 223

Disclosures About Derivative Instruments and Hedging Activities Textual (Details) $ in Thousands, kWh in Millions, DTH in Millions	12 Months Ended
	Sep. 30, 2013 USD ($) DTH kWh	Sep. 30, 2012 USD ($) DTH kWh
Derivative [Line Items]
Fair values of electric utility's forward purchase power agreements	$ 6,677	$ 39,959
Interest rate cash flow hedge loss to be reclassified during next 12 months, net	(2,680)
Restricted Cash in brokerage accounts	$ 3,181	$ 0
Electric Utility electric transmission congestion [Member]
Derivative [Line Items]
Notional amount (in units) \| kWh	189.3	189.7
Gas Utility [Member]
Derivative [Line Items]
Notional amount (in units) \| DTH	15.0	19.2
Maximum Length of Time Hedged in Price Risk Cash Flow Hedges	12 months
Electric Utility - Forward Contract [Member]
Derivative [Line Items]
Notional amount (in units) \| kWh	245.8	570.4
Maximum Length of Time Hedged in Price Risk Cash Flow Hedges	8 months
Fair values of electric utility's forward purchase power agreements	$ 4,759	$ 9,207
Interest Rate Swap [Member]
Derivative [Line Items]
Underlying variable rate debt	0	$ 173,000
Recorded loss amount included in Other Income, Net	$ (682)

Segment Information (Details) $ in Thousands	3 Months Ended								12 Months Ended
Segment Information (Details) $ in Thousands	Sep. 30, 2013 USD ($)	Jun. 30, 2013 USD ($)	Mar. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Sep. 30, 2012 USD ($)	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Sep. 30, 2013 USD ($) Segment	Sep. 30, 2012 USD ($)	Sep. 30, 2011 USD ($)
Segment Reporting [Abstract]
Number of reportable segments (in segments) \| Segment									2
Segment Reporting Information [Line Items]
Revenues	$ 122,216	$ 148,798	$ 395,901	$ 273,797	$ 114,246	$ 143,644	$ 345,802	$ 280,641	$ 940,712	$ 884,333	$ 1,137,366
Cost of sales									465,996	459,079	678,500
Depreciation and amortization									55,716	52,792	52,546
Operating income	9,647	$ 18,878	$ 109,230	$ 72,564	7,031	$ 25,300	$ 88,447	$ 64,605	210,319	185,383	211,421
Interest expense									39,309	42,412	42,728
Income before income taxes									171,010	142,971	168,693
Total assets	2,210,322				2,196,173				2,210,322	2,196,173	2,169,348
Goodwill	182,145				182,145				182,145	182,145	182,145
Capital expenditures									151,090	114,090	98,856
Gas Utility [Member]
Segment Reporting Information [Line Items]
Revenues									839,050	785,375	1,026,397
Cost of sales									407,222	402,534	610,635
Depreciation and amortization									51,698	48,992	48,350
Operating income									198,352	172,164	199,643
Interest expense									37,280	40,139	40,374
Income before income taxes									161,072	132,025	159,269
Total assets	2,068,955				2,045,480				2,068,955	2,045,480	2,028,705
Goodwill	182,145				182,145				182,145	182,145	182,145
Capital expenditures									144,399	109,020	91,328
Electric Utility [Member]
Segment Reporting Information [Line Items]
Revenues									99,986	97,130	109,145
Cost of sales									58,774	56,545	67,865
Depreciation and amortization									4,018	3,800	4,196
Operating income									11,385	12,610	11,384
Interest expense									2,029	2,273	2,354
Income before income taxes									9,356	10,337	9,030
Total assets	141,367				150,693				141,367	150,693	140,643
Goodwill	0				0				0	0	0
Capital expenditures									6,691	5,070	7,528
Other [Member]
Segment Reporting Information [Line Items]
Revenues									1,676	1,828	1,824
Cost of sales									0	0	0
Depreciation and amortization									0	0	0
Operating income									582	609	394
Interest expense									0	0	0
Income before income taxes									582	609	394
Total assets	0				0				0	0	0
Goodwill	$ 0				$ 0				0	0	0
Capital expenditures									$ 0	$ 0	$ 0

Other Income, Net (Details) - USD ($) $ in Thousands	12 Months Ended
Other Income, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Component of Other Income, Nonoperating [Line Items]
Other Operating Income	$ 4,828	$ 4,989	$ 10,764
Non-tariff service income [Member]
Component of Other Income, Nonoperating [Line Items]
Total other income, net	2,706	2,653	6,422
Interest income [Member]
Component of Other Income, Nonoperating [Line Items]
Total other income, net	500	572	467
Postretirement benefit plan curtailment gain [Member]
Component of Other Income, Nonoperating [Line Items]
Total other income, net	0	0	3,245
Other [Member]
Component of Other Income, Nonoperating [Line Items]
Total other income, net	$ 1,622	$ 1,764	$ 630

Quarterly Data (unaudited) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Quarterly Financial Data [Abstract]
Revenues	$ 122,216	$ 148,798	$ 395,901	$ 273,797	$ 114,246	$ 143,644	$ 345,802	$ 280,641	$ 940,712	$ 884,333	$ 1,137,366
Operating income	9,647	18,878	109,230	72,564	7,031	25,300	88,447	64,605	210,319	185,383	211,421
Net income (loss)	$ 1,654	$ 5,373	$ 58,259	$ 36,812	$ (1,101)	$ 8,460	$ 47,871	$ 32,668	$ 102,098	$ 87,898	$ 105,196