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Earnings Per Limited Partner Units (Tables) | 12 Months Ended
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Sep. 30, 2017
Net Income Allocation and Per Unit Data | The following table presents the net income allocation and per unit data in accordance with FASB ASC 260-10-45-60 Earnings per Share, Master Limited Partnerships (EITF 03-06):
Basic and Diluted Earnings Per Limited Partner: |  | Years Ended September 30, |
(in thousands, except per unit data) |  | 2017 |  |  | 2016 |  |  | 2015 |
Net income |  | $ | 26,900 |  |  | $ | 44,934 |  |  | $ | 37,556 |
Less General Partners’ interest in net income |  |  | 156 |  |  |  | 252 |  |  |  | 212 |
Net income available to limited partners |  |  | 26,744 |  |  |  | 44,682 |  |  |  | 37,344 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 * |  |  | 914 |  |  |  | 4,534 |  |  |  | 3,318 |
Limited Partner’s interest in net income under FASB ASC 260-10-45-60 |  | $ | 25,830 |  |  | $ | 40,148 |  |  | $ | 34,026 |
Per unit data: |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted net income available to limited partners |  | $ | 0.48 |  |  | $ | 0.78 |  |  | $ | 0.65 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 * |  |  | 0.02 |  |  |  | 0.08 |  |  |  | 0.06 |
Limited Partner’s interest in net income under FASB ASC 260-10-45-60 |  | $ | 0.46 |  |  | $ | 0.70 |  |  | $ | 0.59 |
Weighted average number of Limited Partner units outstanding |  |  | 55,888 |  |  |  | 57,022 |  |  |  | 57,285 |
* | In any accounting period where the Company’s aggregate net income exceeds its aggregate distribution for such period, the Company 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 Company’s overall net income or other financial results.

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