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Earnings (Loss) Per Limited Partner Unit (Tables)
9 Months Ended
Jun. 30, 2015
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 Per Limited Partner:    June 30,     June 30,  

(in thousands, except per unit data)

   2015     2014     2015      2014  

Net income (loss)

   $ (8,359   $ (9,592   $ 82,882       $ 61,912   

Less General Partner’s interest in net income (loss)

     (47     (54     469         349   
  

 

 

   

 

 

   

 

 

    

 

 

 

Net income (loss) available to limited partners

     (8,312     (9,538     82,413         61,563   

Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60

     —          —          13,128         9,152   
  

 

 

   

 

 

   

 

 

    

 

 

 

Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60

   $ (8,312   $ (9,538   $ 69,285       $ 52,411   
  

 

 

   

 

 

   

 

 

    

 

 

 

Per unit data:

         

Basic and diluted net income (loss) available to limited partners

   $ (0.15   $ (0.17   $ 1.44       $ 1.07   

Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60

     —          —          0.23         0.16   
  

 

 

   

 

 

   

 

 

    

 

 

 

Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60

   $ (0.15   $ (0.17   $ 1.21       $ 0.91   
  

 

 

   

 

 

   

 

 

    

 

 

 

Weighted average number of Limited Partner units outstanding

     57,282        57,468        57,286         57,482