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Business Combinations
 9 Months Ended
Jun. 30, 2012
Business Combinations [Abstract]  
Business Combinations

5) Business Combinations

During the nine months ended June 30, 2012, the Partnership acquired five heating oil and propane dealers. The aggregate purchase price was approximately $38.3 million, with $31.2 million of the gross purchase price allocated to intangible assets and $7.5 million to fixed assets, reduced by working capital credits of $0.4 million. The operating results of these five acquisitions have been included in the Partnership’s consolidated financial statements since the date of acquisition, and are not material to the Partnership’s financial condition, results of operations, or cash flows. Preliminary fair values of the assets acquired and liabilities assumed are comprised primarily of intangibles and certain working capital items, which are reflected in the Consolidated Balance Sheet as of June 30, 2012, and are pending final valuation within the permitted measurement period.