XML 58 R40.htm IDEA: XBRL DOCUMENT v2.4.0.8

Employee Benefit Plans (Tables)

12 Months Ended

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.

X

- Definition

Defined Benefit Plan Net Periodic Benefit Cost Fair Value Of Plan Assets Projected Benefit Obligation And Other Comprehensive Income Table [Text Block]

+ References

No definition available.

+ Details

Name:	sgu_DefinedBenefitPlanNetPeriodicBenefitCostFairValueOfPlanAssetsProjectedBenefitObligationAndOtherComprehensiveIncomeTableTextBlock
Namespace Prefix:	sgu_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Defined Benefit Plan Weighted Average Asset Fair Value And Percentage Allocations Table [Text Block]

+ References

No definition available.

+ Details

Name:	sgu_DefinedBenefitPlanWeightedAverageAssetFairValueAndPercentageAllocationsTableTextBlock
Namespace Prefix:	sgu_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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

Name:	us-gaap_ScheduleOfMultiemployerPlansTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration