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Business Combination
 9 Months Ended
Jun. 30, 2013
Business Combination

7) Business Combination

During fiscal 2013, the Partnership acquired a heating oil dealer for an aggregate purchase price of approximately $0.6 million. The gross purchase price was allocated $0.6 million to intangible assets, $0.1 million to fixed assets and reduced by $0.1 million for working capital credits. The operating results of this acquisition has 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.