XML 48 R25.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Derivatives and Hedging - Disclosures and Fair Value Measurements (Tables) | 9 Months Ended
--- | ---
Jun. 30, 2013
Partnership's Financial Assets and Liabilities Measured at Fair Value on Recurring Basis | The Partnership had no assets or liabilities that are measured at fair value on a nonrecurring basis subsequent to their initial recognition. The Partnership’s financial assets and liabilities measured at fair value on a recurring basis are listed on the following table.
(In thousands) |  |  |  |  |  |  | Fair Value Measurements at Reporting Date Using: |
Derivatives Not Designated as Hedging Instruments Under FASB ASC 815-10 |  | Balance Sheet Location |  | Total |  |  | Quoted Prices in Active Markets for Identical Assets Level 1 |  |  | Significant Other Observable Inputs Level 2 |  |  | Significant Unobservable Inputs Level 3 |
Asset Derivatives at June 30, 2013 |
Commodity contracts |  | Fair asset and fair liability value of derivative instruments |  | $ | 12,015 |  |  | $ | 2,529 |  |  | $ | 9,486 |  |  | $ | — |
Commodity contract assets at June 30, 2013 |  |  |  | $ | 12,015 |  |  | $ | 2,529 |  |  | $ | 9,486 |  |  | $ | — |
Liability Derivatives at June 30, 2013 |
Commodity contracts |  | Fair liability and fair asset value of derivative instruments |  | $ | (16,096 | ) |  | $ | (2,435 | ) |  | $ | (13,661 | ) |  | $ | — |
Commodity contract liabilities at June 30, 2013 |  |  |  | $ | (16,096 | ) |  | $ | (2,435 | ) |  | $ | (13,661 | ) |  | $ | — |
Asset Derivatives at September 30, 2012 |
Commodity contracts |  | Fair asset and fair liability value of derivative instruments |  | $ | 15,100 |  |  | $ | 1,749 |  |  | $ | 13,351 |  |  | $ | — |
Commodity contract assets at September 30, 2012 |  |  |  | $ | 15,100 |  |  | $ | 1,749 |  |  | $ | 13,351 |  |  | $ | — |
Liability Derivatives at September 30, 2012 |
Commodity contracts |  | Fair liability and fair asset value of derivative instruments |  | $ | (10,549 | ) |  | $ | (1,898 | ) |  | $ | (8,651 | ) |  | $ | — |
Commodity contract liabilities at September 30, 2012 |  |  |  | $ | (10,549 | ) |  | $ | (1,898 | ) |  | $ | (8,651 | ) |  | $ | — |
(In thousands) |
The Effect of Derivative Instruments on the Statement of Operations |
|  |  |  | Amount of (Gain) or Loss Recognized |
Derivatives Not Designated as Hedging Instruments Under FASB ASC 815-10 |  | Location of (Gain) or Loss Recognized in Income on Derivative |  | Three Months Ended June 30, 2013 |  |  | Three Months Ended June 30, 2012 |  |  | Nine Months Ended June 30, 2013 |  |  | Nine Months Ended June 30, 2012 |
Commodity contracts |  | Cost of product (a) |  | $ | 2,531 |  |  | $ | 359 |  |  | $ | 15,951 |  |  | $ | 15,683 |
Commodity contracts |  | Cost of installations and service (a) |  | $ | (67 | ) |  | $ | (120 | ) |  | $ | (401 | ) |  | $ | (224 | )
Commodity contracts |  | Delivery and branch expenses (a) |  | $ | (43 | ) |  | $ | 4 |  |  | $ | (246 | ) |  | $ | (87 | )
Commodity contracts |  | (Increase) / decrease in the fair value of derivative instruments |  | $ | 1,910 |  |  | $ | 11,225 |  |  | $ | 6,428 |  |  | $ | 1,362 |
(a) | Represents realized closed positions and includes the cost of options as they expire.

X
- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19190-110258 + Details
Name: | us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration