The following presents the net income allocation and per unit data using this method for the periods presented:


Basic and Diluted Earnings Per Limited Partner: (in thousands, except per unit data)	Three Months Ended June 30,						Nine Months Ended June 30,
	2013			2012			2013		2012
Net income (loss)	$	(7,588	)	$	(11,789	)	$	43,843	$	31,624
Less General Partners’ interest in net income (loss)		(41	)		(62	)		237		166

Net income (loss) available to limited partners		(7,547	)		(11,727	)		43,606		31,458

Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60		—			—			5,623		3,141

Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60	$	(7,547	)	$	(11,727	)	$	37,983	$	28,317


Per unit data:
Basic and diluted net income (loss) available to limited partners	$	(0.13	)	$	(0.19	)	$	0.73	$	0.51

Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60		—			—			0.10		0.05

Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60	$	(0.13	)	$	(0.19	)	$	0.63	$	0.46


Weighted average number of Limited Partner units outstanding		59,370			61,024			59,918		62,236