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Condensed Financial Information of Registrant Balance Sheets (Detail) (USD $) In Thousands, unless otherwise specified | Sep. 30, 2013 | Sep. 30, 2012 | Sep. 30, 2011 | Sep. 30, 2010
--- | --- | --- | --- | ---
Current assets |  |  |  |  |  |
Cash and cash equivalents | $ 85,057 |  | $ 108,091 |  | $ 86,789 | $ 61,062
Prepaid expenses and other current assets | 23,456 |  | 26,848 |  |  |
Total current assets | 305,880 |  | 301,519 |  |  |
Deferred charges and other assets, net | 7,381 |  | 9,405 |  |  |
Total assets | 632,504 |  | 639,347 |  |  |
Current liabilities |  |  |  |  |  |
Accrued expenses | 87,142 |  | 78,518 |  |  |
Total current liabilities | 220,626 |  | 228,329 |  |  |
Long-term debt | 124,460 | [1] | 124,357 | [1] |  |
Other long-term liabilities | 8,845 |  | 18,080 |  |  |
Partners' capital | 259,281 |  | 260,145 |  | 272,633 | 279,911
Total liabilities and partners' capital | 632,504 |  | 639,347 |  |  |
STAR GAS PARTNERS, L.P. |  |  |  |  |  |
Current assets |  |  |  |  |  |
Cash and cash equivalents | 324 |  | 317 |  | 294 | 230
Prepaid expenses and other current assets | 206 |  | 268 |  |  |
Total current assets | 530 |  | 585 |  |  |
Investment in subsidiaries | 384,783 | [2] | 387,799 | [2] |  |
Deferred charges and other assets, net | 2,523 |  | 2,997 |  |  |
Total assets | 387,836 |  | 391,381 |  |  |
Current liabilities |  |  |  |  |  |
Accrued expenses | 4,095 |  | 4,706 |  |  |
Total current liabilities | 4,095 |  | 4,706 |  |  |
Long-term debt | 124,460 | [3] | 124,357 | [3] |  |
Other long-term liabilities |  |  | 2,173 |  |  |
Partners' capital | 259,281 |  | 260,145 |  |  |
Total liabilities and partners' capital | $ 387,836 |  | $ 391,381 |  |  |
[1] | The 8.875% Senior Notes were originally issued in November 2010 in a private placement offering pursuant to Rule 144A and Regulation S under the Securities Act of 1933, and in February 2011, were exchanged for substantially identical public notes registered with the Securities and Exchange Commission. These public notes mature in December 2017 and accrue interest at an annual rate of 8.875% requiring semi-annual interest payments on June 1 and December 1 of each year. The discount on these notes was $0.5 million at September 30, 2013. Under the terms of the indenture, these notes permit restricted payments after passing certain financial tests. The Partnership can incur debt up to $100 million for acquisitions and can also pay restricted payments of $22.0 million without passing certain financial tests.
[2] | Investments in Star Acquisitions, Inc. and subsidiaries are recorded in accordance with the equity method of accounting.
[3] | Scheduled principal repayments of long-term debt during each of the next five fiscal years ending September 30, are as follows: 2014-$0; 2015-$0; 2016-$0; 2017-$0; 2018-$125,000; thereafter -$0. The $125,000 8.875% Senior Notes mature in December 2017.

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