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Acquisition of Inergy Propane (Tables) | 9 Months Ended
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Jun. 29, 2013
Acquisition of Inergy Propane [Abstract] |
Purchase price allocation | The table provides the final purchase price allocation:
Cash and cash equivalents |  | $ | 7,964 |
Accounts receivable |  |  | 36,076 |
Inventories |  |  | 30,457 |
Other current assets |  |  | 2,067 |
Current assets acquired |  |  | 76,564 |
Property, plant & equipment |  |  | 617,854 |
Customer relationships |  |  | 445,500 |
Non-compete agreements |  |  | 23,059 |
Other intangible assets |  |  | 1,983 |
Goodwill |  |  | 809,778 |
Other assets |  |  | 2,151 |
Total assets acquired |  | $ | 1,976,889 |
Liabilities assumed: |  |  |  |
Accounts payable |  | $ | 16 |
Accrued employment and benefit costs |  |  | 2,149 |
Customer deposits and advances |  |  | 48,469 |
Other current liabilities |  |  | 18,613 |
Other noncurrent liabilities |  |  | 16,727 |
Total liabilities assumed |  |  | 85,974 |
Total |  | $ | 1,890,915 |
Prior period adjustments | Prior period results of operations have been revised for any increase or decrease to certain components of net income as indicated in the table below.
|  | Increase (decrease) |
|  | Fiscal 2012 |  |  | Fiscal 2013 |
|  | Three months ended |  |  | Three months ended |  |  | Three months ended |
|  | September 29, 2012 |  |  | December 29, 2012 |  |  | March 30, 2013 |
Depreciation expense |  | $ | (205 | ) |  | $ | (305 | ) |  | $ | (340 | )
Amortization expense |  |  | 1,449 |  |  |  | 2,473 |  |  |  | 2,008 |
Total depreciation & amortization expense |  | $ | 1,244 |  |  | $ | 2,168 |  |  | $ | 1,668 |
Unaudited pro forma combined financial information | The following presents a comparison of the actual results for the three and nine months ended June 29, 2013 with the unaudited pro forma combined financial information for the three and nine months ended June 23, 2012 as if the Inergy Propane acquisition had occurred on September 26, 2010, the first day of the Partnership’s 2011 fiscal year. The unaudited pro forma combined financial information is not necessarily indicative of the results that would have occurred had the Inergy Propane acquisition occurred on the date indicated, nor is it necessarily indicative of future operating results.
|  | Three Months Ended |  |  | Nine Months Ended |
|  | June 29, 2013 |  |  | June 23, 2012 |  |  | June 29, 2013 |  |  | June 23, 2012 |
Revenues |  | $ | 290,805 |  |  | $ | 307,679 |  |  | $ | 1,459,934 |  |  | $ | 1,582,831 |
Net (loss) income |  | $ | (45,188 | ) |  | $ | (37,312 | ) |  | $ | 141,917 |  |  | $ | 66,615 |
(Loss) income per Common Unit |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic |  | $ | (0.77 | ) |  | $ | (0.66 | ) |  | $ | 2.46 |  |  | $ | 1.19 |
Diluted |  | $ | (0.77 | ) |  | $ | (0.66 | ) |  | $ | 2.45 |  |  | $ | 1.18 |

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- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2)-(3) -URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1392-128463 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4845-128472 + Details
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