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Financial Instruments and Risk Management (Tables)

9 Months Ended

Jun. 25, 2011

Financial Instruments and Risk Management [Abstract]

Fair value of the Partnership's derivative instruments and their location in the condensed consolidated balance

The following summarizes the gross fair value of the Partnership's derivative instruments and their location in the condensed consolidated balance sheet as of June 25, 2011 and September 25, 2010, respectively:

	As of June 25, 2011					As of September 25, 2010
Asset Derivatives	Location		Fair Value			Location		Fair Value
Derivatives not designated as hedging instruments:
Commodity options	Other current assets		$	4,081		Other current assets		$	2,601
	Other assets			1,243		Other assets			-
Commodity futures	Other current assets			155		Other current assets			22
			$	5,479				$	2,623
Liability Derivatives	Location		Fair Value			Location		Fair Value
Derivatives designated as hedging instruments:
Interest rate swaps	Other current liabilities		$	2,709		Other current liabilities		$	2,740
	Other liabilities			2,296		Other liabilities			3,561
			$	5,005				$	6,301
Derivatives not designated as hedging instruments:
Commodity options	Other current liabilities		$	181		Other current liabilities		$	641
	Other liabilities			1,489		Other liabilities			-
Commodity futures	Other current liabilities			17		Other current liabilities			1,838
			$	1,687				$	2,479

Reconciliation of the beginning and ending balances of assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs

The following summarizes the reconciliation of the beginning and ending balances of assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs:

		Fair Value Measurement Using Significant Unobservable Inputs (Level 3)
		Nine Months Ended June 25, 2011								Nine Months Ended June 26, 2010
		Assets				Liabilities				Assets				Liabilities
Beginning balance of over-the-counter options		$	1,509			$	29			$	1,675			$	844
Beginning balance realized during the period			(1,509	)			(29	)			(1,237	)			(844	)
Contracts purchased during the period			2,778				226				1,111				94
Change in the fair value of beginning balance			-				-				(427	)			-
Ending balance of over-the-counter options		$	2,778			$	226			$	1,122			$	94

Effect of the Partnership's derivative instruments on the condensed consolidated statement of operations

The effect of the Partnership's derivative instruments on the condensed consolidated statement of operations for the three and nine months ended June 25, 2011 and June 26, 2010 are as follows:

	Three months ended June 25, 2011												Three months ended June 26, 2010
Derivatives in						Gains (Losses) Reclassified												Gains (Losses) Reclassified
Cash Flow	Gains (Losses)					from Accumulated OCI into							Gains (Losses)					from Accumulated OCI into
Hedging	Recognized in OCI					Income (Effective Portion)							Recognized in OCI					Income (Effective Portion)
Relationships	(Effective Portion)					Location				Amount			(Effective Portion)					Location				Amount
Interest rate swap		$	(1,077	)		Interest expense				$	(719	)		$	(1,892	)		Interest expense				$	(715	)
		$	(1,077	)						$	(719	)		$	(1,892	)						$	(715	)
Derivatives Not Designated as Hedging Instruments		Location of Gains (Losses) Recognized in Income				Amount of Unrealized Gains (Losses) Recognized in Income								Location of Gains (Losses) Recognized in Income				Amount of Unrealized Gains (Losses) Recognized in Income
Options		Cost of products sold				$	(516	)						Cost of products sold				$	212
Futures		Cost of products sold					203							Cost of products sold					69
						$	(313	)										$	281

		Nine months ended June 25, 2011												Nine months ended June 26, 2010
						Gains (Losses) Reclassified												Gains (Losses) Reclassified
Derivatives in Cash		Gains (Losses)				from Accumulated OCI into								Gains (Losses)				from Accumulated OCI into
Flow Hedging		Recognized in OCI				Income (Effective Portion)								Recognized in OCI				Income (Effective Portion)
Relationships		(Effective Portion)				Location				Amount				(Effective Portion)				Location				Amount
Interest rate swap		$	(851	)		Interest expense				$	(2,147	)		$	(3,775	)		Interest expense				$	(2,790	)
		$	(851	)						$	(2,147	)		$	(3,775	)						$	(2,790	)
Derivatives Not Designated as Hedging Instruments		Location of Gains (Losses) Recognized in Income				Amount of Unrealized Gains (Losses) Recognized in Income								Location of Gains (Losses) Recognized in Income				Amount of Unrealized Gains (Losses) Recognized in Income
Options		Cost of products sold				$	283							Cost of products sold				$	(1,068	)
Futures		Cost of products sold					1,954							Cost of products sold					(3,791	)
						$	2,237											$	(4,859	)

X

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income, and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32
-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 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19279-110258

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258

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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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 205G
-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 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5624171-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4A
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5618551-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44C
-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.

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Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=6935481&loc=SL5624163-113959

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 205G
-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 133
-Paragraph 44C
-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.

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