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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, 2014 | Jun. 30, 2014 | Mar. 31, 2014 | Dec. 31, 2013 | Sep. 30, 2013 | Jun. 30, 2013 | Mar. 31, 2013 | Dec. 31, 2012 | Sep. 30, 2014 | Sep. 30, 2013 | Sep. 30, 2012
Basic and Diluted Earnings Per Limited Partner: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income | $ (25,828) |  | $ (9,592) |  | $ 52,216 |  | $ 19,288 |  | $ (13,937) |  | $ (7,588) |  | $ 41,679 |  | $ 9,752 |  | $ 36,084 |  | $ 29,906 |  | $ 25,989 |
Less General Partners' interest in net income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 203 |  | 159 |  | 136 |
Net income available to limited partners | (25,682) |  | (9,538) |  | 51,922 |  | 19,179 |  | (13,859) |  | (7,547) |  | 41,454 |  | 9,699 |  | 35,881 |  | 29,747 |  | 25,853 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,195 | [1] | 2,010 | [1] | 1,142 | [1]
Limited Partner's interest in net income under FASB ASC 260-10-45-60 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 32,686 |  | $ 27,737 |  | $ 24,711 |
Per unit data: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted net income available to limited partners |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0.62 |  | 0.50 |  | 0.42 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 0.05 | [1] | 0.03 | [1] | 0.02 | [1]
Limited Partner's interest in net income under FASB ASC 260-10-45-60 | $ (0.45) | [2] | $ (0.17) | [2] | $ 0.75 | [2] | $ 0.29 | [2] | $ (0.24) | [2] | $ (0.13) | [2] | $ 0.58 | [2] | $ 0.15 | [2] | $ 0.57 | [2],[3] | $ 0.47 | [2],[3] | $ 0.40 | [3]
Weighted average number of Limited Partner units outstanding |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 57,476 |  | 59,409 |  | 61,931 |
[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 terms of the Partnership agreement, 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] | The sum of the quarters do not add-up to the total due to the weighting of Limited Partner Units outstanding, rounding or the theoretical effects of FASB ASC 260-10-45-60 to Master Limited Partners earnings per unit.
[3] | See Note 17 Earnings Per Limited Partner Units.

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