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Employee Benefit Plans (Tables) | 12 Months Ended
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Sep. 30, 2014
Participation and Contributions to Multiemployer Pension Plans |
|  |  |  | Pension Protection Act Zone Status |  | FIP / RP Status |  | Partnership Contributions (in thousands) |  |  |  |  |  |
Pension Fund |  | EIN / Pension Plan Number |  | 2014 |  | 2013 |  | Pending / Implemented |  | 2014 |  |  | 2013 |  |  | 2012 |  |  | Surcharge Imposed |  | Expiration Date of Collective- Bargaining Agreement |
New England Teamsters & Trucking Industry Pension Fund |  | 04-6372430 / 001 |  | Red |  | Red |  | Yes / Implemented |  | $ | 2,868 |  |  | $ | 2,709 |  |  | $ | 2,532 |  |  | No |  |  | 3/31/2017 |
Westchester Teamsters Pension Fund |  | 13-6123973 / 001 |  | Green |  | Green |  | N/A |  |  | 855 |  |  |  | 820 |  |  |  | 771 |  |  | No |  |  | 12/31/2014 |
Local 553 Pension Fund |  | 13-6637826 / 001 |  | Green |  | Green |  | N/A |  |  | 2,649 |  |  |  | 2,729 |  |  |  | 2,152 |  |  | No |  |  | 1/15/2017 |
Local 463 Pension Fund |  | 11-1800729 / 001 |  | Green |  | Green |  | N/A |  |  | 156 |  |  |  | 146 |  |  |  | 155 |  |  | No |  |  | 2/28/2017 |
All Other Multiemployer Pension Plans |  |  |  |  |  |  |  |  |  |  | 1,846 |  |  |  | 1,614 |  |  |  | 1,627 |  |  |  |  |  |  |
|  |  |  |  |  |  |  | Total Contributions |  | $ | 8,374 |  |  | $ | 8,018 |  |  | $ | 7,237 |  |  |  |  |  |  |
Net Periodic Benefit Cost for Period Reconciliation of Changes in Plan Assets Projected Benefit Obligations and Amounts Recognized in Other Comprehensive Income and Accumulated Other Comprehensive Income | The following table provides the net periodic benefit cost for the period, a reconciliation of the changes in the Plan assets, projected benefit obligations, and the amounts recognized in other comprehensive income and accumulated other comprehensive income at the dates indicated using a measurement date of September 30 (in thousands):
Debit / (Credit) |  | Net Periodic Pension Cost in Income Statement |  |  | Cash |  |  | Fair Value of Pension Plan Assets |  |  | Projected Benefit Obligation |  |  | Other Comprehensive (Income) / Loss |  |  | Gross Pension Related Accumulated Other Comprehensive Income |
Fiscal Year 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  |  |  |  |  |  |  |  |  | $ | 52,434 |  |  | $ | (67,878 | ) |  |  |  |  |  | $ | 33,041 |
Interest cost |  |  | 2,858 |  |  |  |  |  |  |  |  |  |  |  | (2,858 | ) |  |  |  |  |  |  |  |
Actual return on plan assets |  |  | (8,727 | ) |  |  |  |  |  |  | 8,727 |  |  |  |  |  |  |  |  |  |  |  |  |
Employer contributions |  |  |  |  |  |  | (3,365 | ) |  |  | 3,365 |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit payments |  |  |  |  |  |  |  |  |  |  | (4,223 | ) |  |  | 4,223 |  |  |  |  |  |  |  |  |
Investment and other expenses |  |  | (374 | ) |  |  |  |  |  |  |  |  |  |  | 374 |  |  |  |  |  |  |  |  |
Difference between actual and expected return on plan assets |  |  | 5,075 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (5,075 | ) |  |  |  |
Anticipated expenses |  |  | 262 |  |  |  |  |  |  |  |  |  |  |  | (262 | ) |  |  |  |  |  |  |  |
Actuarial loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (6,650 | ) |  |  | 6,650 |  |  |  |  |
Amortization of unrecognized net actuarial loss |  |  | 2,751 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (2,751 | ) |  |  |  |
Annual cost/change |  | $ | 1,845 |  |  | $ | (3,365 | ) |  |  | 7,869 |  |  |  | (5,173 | ) |  | $ | (1,176 | ) |  |  | (1,176 | )
Ending balance |  |  |  |  |  |  |  |  |  | $ | 60,303 |  |  | $ | (73,051 | ) |  |  |  |  |  | $ | 31,865 |
Funded status at the end of the year |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | (12,748 | ) |  |  |  |  |  |  |  |
Fiscal Year 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest cost |  |  | 2,477 |  |  |  |  |  |  |  |  |  |  |  | (2,477 | ) |  |  |  |  |  |  |  |
Actual return on plan assets |  |  | (332 | ) |  |  |  |  |  |  | 332 |  |  |  |  |  |  |  |  |  |  |  |  |
Employer contributions |  |  |  |  |  |  | (3,476 | ) |  |  | 3,476 |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit payments |  |  |  |  |  |  |  |  |  |  | (4,083 | ) |  |  | 4,083 |  |  |  |  |  |  |  |  |
Investment and other expenses |  |  | (285 | ) |  |  |  |  |  |  |  |  |  |  | 285 |  |  |  |  |  |  |  |  |
Difference between actual and expected return on plan assets |  |  | (3,475 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 3,475 |  |  |  |  |
Anticipated expenses |  |  | 302 |  |  |  |  |  |  |  |  |  |  |  | (302 | ) |  |  |  |  |  |  |  |
Actuarial gain |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 7,157 |  |  |  | (7,157 | ) |  |  |  |
Amortization of unrecognized net actuarial loss |  |  | 2,655 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (2,655 | ) |  |  |  |
Annual cost/change |  | $ | 1,342 |  |  | $ | (3,476 | ) |  |  | (275 | ) |  |  | 8,746 |  |  | $ | (6,337 | ) |  |  | (6,337 | )
Ending balance |  |  |  |  |  |  |  |  |  | $ | 60,028 |  |  | $ | (64,305 | ) |  |  |  |  |  | $ | 25,528 |
Funded status at the end of the year |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | (4,277 | ) |  |  |  |  |  |  |  |
Fiscal Year 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest cost |  |  | 2,761 |  |  |  |  |  |  |  |  |  |  |  | (2,761 | ) |  |  |  |  |  |  |  |
Actual return on plan assets |  |  | (7,614 | ) |  |  |  |  |  |  | 7,614 |  |  |  |  |  |  |  |  |  |  |  |  |
Employer contributions |  |  |  |  |  |  | (2,014 | ) |  |  | 2,014 |  |  |  |  |  |  |  |  |  |  |  |  |
Benefit payments |  |  |  |  |  |  |  |  |  |  | (4,277 | ) |  |  | 4,277 |  |  |  |  |  |  |  |  |
Investment and other expenses |  |  | (262 | ) |  |  |  |  |  |  |  |  |  |  | 262 |  |  |  |  |  |  |  |  |
Difference between actual and expected return on plan assets |  |  | 4,472 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (4,472 | ) |  |  |  |
Anticipated expenses |  |  | 300 |  |  |  |  |  |  |  |  |  |  |  | (300 | ) |  |  |  |  |  |  |  |
Actuarial loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (7,655 | ) |  |  | 7,655 |  |  |  |  |
Amortization of unrecognized net actuarial loss |  |  | 2,113 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (2,113 | ) |  |  |  |
Annual cost/change |  | $ | 1,770 |  |  | $ | (2,014 | ) |  |  | 5,351 |  |  |  | (6,177 | ) |  | $ | 1,070 |  |  |  | 1,070 |
Ending balance |  |  |  |  |  |  |  |  |  | $ | 65,379 |  |  | $ | (70,482 | ) |  |  |  |  |  | $ | 26,598 |
Funded status at the end of the year |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | (5,103 | ) |  |  |  |  |  |  |  |
Weighted-Average Assumptions Used in Measurement of Partnership's Benefit Obligation |
|  | September 30, |
Weighted-Average Assumptions Used in the Measurement of the Partnership’s Benefit Obligation |  | 2014 |  |  | 2013 |  |  | 2012 |
Discount rate at year end date |  |  | 4.05 | % |  |  | 4.45 | % |  |  | 3.50 | %
Expected return on plan assets for the year ended |  |  | 5.75 | % |  |  | 7.00 | % |  |  | 7.75 | %
Rate of compensation increase |  |  | N/A |  |  |  | N/A |  |  |  | N/A |
Fair Values and Percentage of Partnership's Pension Plan Assets by Asset Category | The fair values and percentage of the Partnership’s pension plan assets by asset category are as follows (in thousands):
|  |  |  |  | Concentration |
Asset Category at September 30, 2014 |  | Level 1 |  |  | Percentage |
Corporate and U.S. government bond fund (1) |  | $ | 52,204 |  |  |  | 79 | %
U.S. large-cap equity (1) |  |  | 9,774 |  |  |  | 15 | %
International equity (1) |  |  | 3,093 |  |  |  | 5 | %
Cash |  |  | 308 |  |  |  | 1 | %
Total |  | $ | 65,379 |  |  |  | 100 | %
(1) | Represent investments in Vanguard funds that seek to replicate the asset category description.

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- Definition Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k) -URI http://asc.fasb.org/extlink&oid=28361610&loc=d3e1928-114920 + Details
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- Definition Tabular disclosure of the quantitative and qualitative information related to multiemployer plans in which the employer participates. A multiemployer plan is a pension or postretirement benefit plan to which two or more unrelated employers contribute where assets contributed by one participating employer may be used to provide benefits to employees of other participating employers. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 80 -URI http://asc.fasb.org/subtopic&trid=2235144 + Details
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