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Earnings (Loss) Per Limited Partner Unit (Tables)
9 Months Ended
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