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Goodwill and Other Intangible Assets | 12 Months Ended
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Sep. 24, 2011
Goodwill and Other Intangible Assets [Abstract] |
Goodwill and Other Intangible Assets |
5. | Goodwill and Other Intangible Assets
The Partnership's fiscal 2011 and fiscal 2010 annual goodwill impairment review resulted in no adjustments to the carrying amount of goodwill. During fiscal 2009, the Partnership reversed $1,385 of the deferred tax asset valuation allowance, respectively, which was established through purchase accounting, as a reduction to goodwill. This adjustment resulted from the utilization of a portion of the net operating losses established in purchase accounting. As a result of the adoption of revised accounting guidance concerning business combinations at the beginning of fiscal 2010, future reversals of the deferred tax asset valuation allowance will be reflected as a reduction of income tax expense. The changes in carrying value of goodwill assigned to the Partnership's operating segments are as follows:
|  |  |  |  | Fuel oil and |  |  | Natural gas |  |  |  |
|  | Propane |  |  | refined fuels |  |  | and electricity |  |  | Total |
Balance as of September 25, 2010 |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  | $ | 264,906 |  |  | $ | 10,900 |  |  | $ | 7,900 |  |  | $ | 283,706 |
Accumulated adjustments |  |  | - |  |  |  | (6,462 | ) |  |  | - |  |  |  | (6,462 | )
|  | $ | 264,906 |  |  | $ | 4,438 |  |  | $ | 7,900 |  |  | $ | 277,244 |
Balance as of September 24, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  | $ | 265,313 |  |  | $ | 10,900 |  |  | $ | 7,900 |  |  | $ | 284,113 |
Accumulated adjustments |  |  | - |  |  |  | (6,462 | ) |  |  | - |  |  |  | (6,462 | )
|  | $ | 265,313 |  |  | $ | 4,438 |  |  | $ | 7,900 |  |  | $ | 277,651 |
Goodwill acquired during fiscal 2011 |  | $ | 407 |  |  | $ | - |  |  | $ | - |  |  | $ | 407 |
Other intangible assets consist of the following:
|  | As of |
|  | September 24, |  |  | September 25, |
|  | 2011 |  |  | 2010 |
Customer lists |  | $ | 26,523 |  |  | $ | 25,761 |
Non-compete agreements |  |  | 3,756 |  |  |  | 3,156 |
Tradenames |  |  | 1,499 |  |  |  | 1,499 |
Other |  |  | 1,967 |  |  |  | 1,967 |
|  |  | 33,745 |  |  |  | 32,383 |
Less: accumulated amortization |  |  |  |  |  |  |  |
Customer lists |  |  | (15,036 | ) |  |  | (12,671 | )
Non-compete agreements |  |  | (760 | ) |  |  | (107 | )
Tradenames |  |  | (1,162 | ) |  |  | (1,012 | )
Other |  |  | (709 | ) |  |  | (617 | )
|  |  | (17,667 | ) |  |  | (14,407 | )
|  | $ | 16,078 |  |  | $ | 17,976 |
Aggregate amortization expense related to other intangible assets for fiscal 2011, 2010 and 2009 was $3,260, $2,423 and $2,220, respectively. Aggregate amortization expense for each of the five succeeding fiscal years related to other intangible assets held as of September 24, 2011 is as follows: 2012 - $2,834; 2013 - $2,676; 2014 - $2,341; 2015 - $2,180 and 2016 - $1,690.

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- Definition The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6905597&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16265-109275 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 42, 43, 44, 45, 46, 47 -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 Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16373-109275 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16323-109275 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6905597&loc=d3e13854-109267 + Details
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