XML 84 R84.htm IDEA: XBRL DOCUMENT v3.3.1.900
Net Income Allocation and Per Unit Data (Detail) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
 3 Months Ended 12 Months Ended
Sep. 30, 2015
Jun. 30, 2015
Mar. 31, 2015
Dec. 31, 2014
Sep. 30, 2014
Jun. 30, 2014
Mar. 31, 2014
Dec. 31, 2013
Sep. 30, 2015
Sep. 30, 2014
Sep. 30, 2013
Basic and Diluted Earnings Per Limited Partner:                      
Net income $ (45,326) $ (8,359) $ 75,687 $ 15,554 $ (25,828) $ (9,592) $ 52,216 $ 19,288 $ 37,556 $ 36,084 $ 29,906
Less General Partners' interest in net income                 212 203 159
Net income available to limited partners $ (45,069) $ (8,312) $ 75,259 $ 15,466 $ (25,682) $ (9,538) $ 51,922 $ 19,179 37,344 35,881 29,747
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 [1]                 3,318 3,195 2,010
Limited Partner's interest in net income under FASB ASC 260-10-45-60                 $ 34,026 $ 32,686 $ 27,737
Per unit data:                      
Basic and diluted net income available to limited partners                 $ 0.65 $ 0.62 $ 0.50
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 [1]                 0.06 0.05 0.03
Limited Partner's interest in net income under FASB ASC 260-10-45-60 $ (0.79) [2] $ (0.15) [2] $ 1.08 [2] $ 0.24 [2] $ (0.45) [2] $ (0.17) [2] $ 0.75 [2] $ 0.29 [2] $ 0.59 [2],[3] $ 0.57 [2],[3] $ 0.47 [3]
Weighted average number of Limited Partner units outstanding                 57,285 57,476 59,409
[1] In any accounting period where the Partnership's aggregate net income exceeds its aggregate distribution for such period, the Partnership is required as per FASB ASC 260-10-45-60 to present net income per limited partner unit as if all of the earnings for the period were distributed, based on the terms of the Partnership agreement, regardless of whether those earnings would actually be distributed during a particular period from an economic or practical perspective. This allocation does not impact the Partnership's overall net income or other financial results.
[2] The sum of the quarters do not add-up to the total due to the weighting of Limited Partner Units outstanding, rounding or the theoretical effects of FASB ASC 260-10-45-60 to Master Limited Partners earnings per unit.
[3] See Note 17 Earnings Per Limited Partner Units.