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Earnings (Loss) Per Limited Partner Unit (Tables) | 6 Months Ended
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Mar. 31, 2014
Net Income Allocation and Per Unit Data | The following presents the net income allocation and per unit data using this method for the periods presented:
|  | Three Months Ended |  |  | Six Months Ended |
Basic and Diluted Earnings Per Limited Partner: |  | March 31, |  |  | March 31, |
(in thousands, except per unit data) |  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013 |
Net income |  | $ | 52,216 |  |  | $ | 41,679 |  |  | $ | 71,504 |  |  | $ | 51,431 |
Less General Partners’ interest in net income |  |  | 294 |  |  |  | 225 |  |  |  | 403 |  |  |  | 278 |
Net income available to limited partners |  |  | 51,922 |  |  |  | 41,454 |  |  |  | 71,101 |  |  |  | 51,153 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 |  |  | 9,065 |  |  |  | 6,993 |  |  |  | 11,922 |  |  |  | 7,991 |
Limited Partner’s interest in net income under FASB ASC 260-10-45-60 |  | $ | 42,857 |  |  | $ | 34,461 |  |  | $ | 59,179 |  |  | $ | 43,162 |
Per unit data: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted net income available to limited partners |  | $ | 0.90 |  |  | $ | 0.69 |  |  | $ | 1.24 |  |  | $ | 0.85 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 |  |  | 0.15 |  |  |  | 0.11 |  |  |  | 0.21 |  |  |  | 0.13 |
Limited Partner’s interest in net income under FASB ASC 260-10-45-60 |  | $ | 0.75 |  |  | $ | 0.58 |  |  | $ | 1.03 |  |  | $ | 0.72 |
Weighted average number of Limited Partner units outstanding |  |  | 57,468 |  |  |  | 59,837 |  |  |  | 57,490 |  |  |  | 60,192 |

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- Definition Net income per unit data. + References No definition available. + Details
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