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Earnings (Loss) Per Limited Partner Unit (Tables) | 9 Months Ended
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Jun. 30, 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 |  |  | Nine Months Ended |
Basic and Diluted Earnings (Loss) Per Limited Partner: |  | June 30, |  |  | June 30, |
(in thousands, except per unit data) |  | 2014 |  |  | 2013 |  |  | 2014 |  |  | 2013 |
Net income (loss) |  | $ | (9,592 | ) |  | $ | (7,588 | ) |  | $ | 61,912 |  |  | $ | 43,843 |
Less General Partner’s interest in net income (loss) |  |  | (54 | ) |  |  | (41 | ) |  |  | 349 |  |  |  | 237 |
Net income (loss) available to limited partners |  |  | (9,538 | ) |  |  | (7,547 | ) |  |  | 61,563 |  |  |  | 43,606 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 |  |  | — |  |  |  | — |  |  |  | 9,152 |  |  |  | 5,623 |
Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60 |  | $ | (9,538 | ) |  | $ | (7,547 | ) |  | $ | 52,411 |  |  | $ | 37,983 |
Per unit data: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted net income (loss) available to limited partners |  | $ | (0.17 | ) |  | $ | (0.13 | ) |  | $ | 1.07 |  |  | $ | 0.73 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 |  |  | — |  |  |  | — |  |  |  | 0.16 |  |  |  | 0.10 |
Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60 |  | $ | (0.17 | ) |  | $ | (0.13 | ) |  | $ | 0.91 |  |  | $ | 0.63 |
Weighted average number of Limited Partner units outstanding |  |  | 57,468 |  |  |  | 59,370 |  |  |  | 57,482 |  |  |  | 59,918 |

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