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Business Combination
 9 Months Ended
Jun. 30, 2016
Business Combination

7) Business Combination

During fiscal 2016, the Partnership acquired a heating oil dealer, a motor fuel dealer, and a propane dealer for purchase prices aggregating approximately $8.8 million. The aggregate purchase price was allocated $5.2 million to intangible assets, $1.6 million to goodwill, $2.2 million to fixed assets, and reduced by $0.2 million for working capital credits. The acquired companies’ operating results are included in the Partnership’s consolidated financial statements starting on their respective acquisition date, and are not material to the Partnership’s financial condition, results of operations, or cash flows.