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Net Income Allocation and Per Unit Data (Detail) (USD $) In Thousands, except Per Share data, unless otherwise specified | 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
Basic and Diluted Earnings Per Limited Partner: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income | $ (13,937) | $ (7,588) | $ 41,679 | $ 9,752 | $ (5,635) | $ (11,789) | $ 40,482 | $ 2,931 | $ 29,906 |  | $ 25,989 |  | $ 24,344 |
Less General Partners' interest in net income |  |  |  |  |  |  |  |  | 159 |  | 136 |  | 115 |
Net income available to limited partners | (13,859) | (7,547) | 41,454 | 9,699 | (5,605) | (11,727) | 40,269 | 2,916 | 29,747 |  | 25,853 |  | 24,229 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 |  |  |  |  |  |  |  |  | 2,010 | [1] | 1,142 | [1] | 574 | [1]
Limited Partner's interest in net income under FASB ASC 260-10-45-60 |  |  |  |  |  |  |  |  | $ 27,737 |  | $ 24,711 |  | $ 23,655 |
Per unit data: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted net income available to limited partners |  |  |  |  |  |  |  |  | 0.50 |  | 0.42 |  | 0.36 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 |  |  |  |  |  |  |  |  | 0.03 | [1] | 0.02 | [1] | 0.01 | [1]
Limited Partner's interest in net income under FASB ASC 260-10-45-60 | $ (0.24) | $ (0.13) | $ 0.58 | $ 0.15 | $ (0.09) | $ (0.19) | $ 0.55 | $ 0.05 | $ 0.47 | [2] | $ 0.40 | [2] | $ 0.35 | [2]
Weighted average number of Limited Partner units outstanding |  |  |  |  |  |  |  |  | 59,409 |  | 61,931 |  | 66,822 |
[1] | In any accounting period where the Partnership's aggregate net income exceeds its aggregate distribution for such period, the Partnership is required as per FASB ASC 260-10-45-60 to present net income per limited partner unit as if all of the earnings for the period were distributed, based on the contractual participation rights of the security to share in earnings, regardless of whether those earnings would actually be distributed during a particular period from an economic or practical perspective. This allocation does not impact the Partnership's overall net income or other financial results.
[2] | See Note 17 Earnings Per Limited Partner Units.

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