XML 51 R37.htm IDEA: XBRL DOCUMENT v3.8.0.1

Employee Benefit Plans (Tables)

12 Months Ended

Sep. 30, 2017

Participation and Contributions to Multiemployer Pension Plans

						Pension Protection Act Zone Status								FIP / RP Status				Partnership Contributions (in thousands)
Pension Fund		EIN / Pension Plan Number				2017				2016				Pending / Implemented				2017				2016				2015				Surcharge Imposed				Expiration Date of Collective- Bargaining Agreements
New England Teamsters and Trucking Industry Pension Fund			04-6372430 / 001				Red				Red				Yes / Implemented			$	2,621			$	2,507			$	3,183				No				04/30/18 to 09/30/2022
Westchester Teamsters Pension Fund			13-6123973 / 001				Green				Green				N/A				924				865				877				No				01/31/19 to 12/31/19
Local 553 Pension Fund			13-6637826 / 001				Green				Green				N/A				2,780				2,645				2,838				No				12/15/19 to 01/15/20
Local 463 Pension Fund			11-1800729 / 001				Green				Green				N/A				150				148				171				No				06/30/19 to 02/28/20
All Other Multiemployer Pension Plans																			2,465				2,218				2,149
															Total Contributions			$	8,940			$	8,383			$	9,218

Net Periodic Benefit Cost for Period Reconciliation of Changes in Plan Assets Projected Benefit Obligations and Amounts Recognized in Other Comprehensive Income and Accumulated Other Comprehensive Income

The following table provides the net periodic benefit cost for the period, a reconciliation of the changes in the Plan assets, projected benefit obligations, and the amounts recognized in other comprehensive income and accumulated other comprehensive income at the dates indicated using a measurement date of September 30 (in thousands):

Debit / (Credit)		Net Periodic Pension Cost in Income Statement				Cash				Fair Value of Pension Plan Assets				Projected Benefit Obligation				Other Comprehensive (Income) / Loss				Gross Pension Related Accumulated Other Comprehensive Income
Fiscal Year 2015
Beginning balance										$	65,379			$	(70,482	)						$	26,598
Interest cost			2,762												(2,762	)
Actual return on plan assets			(679	)							679
Employer contributions							(1,743	)			1,743
Benefit payments											(4,013	)			4,013
Investment and other expenses			(577	)											577
Difference between actual and expected return on plan assets			(2,259	)															2,259
Anticipated expenses			327												(327	)
Actuarial gain															1,860				(1,860	)
Amortization of unrecognized net actuarial loss			2,226																(2,226	)
Annual cost/change		$	1,800			$	(1,743	)			(1,591	)			3,361			$	(1,827	)			(1,827	)
Ending balance										$	63,788			$	(67,121	)						$	24,771
Funded status at the end of the year														$	(3,333	)
Fiscal Year 2016
Interest cost			2,622												(2,622	)
Actual return on plan assets			(8,595	)							8,595
Employer contributions							(17	)			17
Benefit payments											(4,124	)			4,124
Investment and other expenses			(362	)											362
Difference between actual and expected return on plan assets			5,579																(5,579	)
Anticipated expenses			319												(319	)
Actuarial loss															(5,103	)			5,103
Amortization of unrecognized net actuarial loss			2,591																(2,591	)
Annual cost/change		$	2,154			$	(17	)			4,488				(3,558	)		$	(3,067	)			(3,067	)
Ending balance										$	68,276			$	(70,679	)						$	21,704
Funded status at the end of the year														$	(2,403	)
Fiscal Year 2017
Interest cost			2,251												(2,251	)
Actual return on plan assets			(1,473	)							1,473
Employer contributions							(505	)			505
Benefit payments											(4,578	)			4,578
Investment and other expenses			(455	)											455
Difference between actual and expected return on plan assets			(1,232	)															1,232
Anticipated expenses			341												(341	)
Actuarial gain															2,457				(2,457	)
Amortization of unrecognized net actuarial loss			2,131																(2,131	)
Annual cost/change		$	1,563			$	(505	)			(2,600	)			4,898			$	(3,356	)			(3,356	)
Ending balance										$	65,676			$	(65,781	)						$	18,348
Funded status at the end of the year														$	(105	)

Weighted-Average Assumptions Used in Measurement of Partnership's Benefit Obligation

		September 30,
Weighted-Average Assumptions Used in the Measurement of the Partnership’s Benefit Obligation		2017				2016				2015
Discount rate at year end date			3.60	%			3.30	%			4.05	%
Expected return on plan assets for the year ended			4.80	%			5.50	%			5.50	%
Rate of compensation increase			N/A				N/A				N/A

Fair Values and Percentage of Company's Pension Plan Assets by Asset Category

 The fair values and percentage of the Company’s pension plan assets by asset category are as follows (in thousands):

		September 30,
		2017								2016
						Concentration								Concentration
Asset Category		Level 1				Percentage				Level 1				Percentage
Corporate and U.S. government bond fund (1)		$	52,735				80	%		$	54,267				79	%
U.S. large-cap equity (1)			9,270				14	%			10,207				15	%
International equity (1)			3,063				5	%			3,118				5	%
Cash			608				1	%			684				1	%
Total		$	65,676				100	%		$	68,276				100	%

(1) Represent investments in Vanguard funds that seek to replicate the asset category description.

X

- Definition

Defined Benefit Plan Net Periodic Benefit Cost Fair Value Of Plan Assets Projected Benefit Obligation And Other Comprehensive Income Table [Text Block]

+ References

No definition available.

+ Details

Name:	sgu_DefinedBenefitPlanNetPeriodicBenefitCostFairValueOfPlanAssetsProjectedBenefitObligationAndOtherComprehensiveIncomeTableTextBlock
Namespace Prefix:	sgu_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Defined Benefit Plan Weighted Average Asset Fair Value And Percentage Allocations Table [Text Block]

+ References

No definition available.

+ Details

Name:	sgu_DefinedBenefitPlanWeightedAverageAssetFairValueAndPercentageAllocationsTableTextBlock
Namespace Prefix:	sgu_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost, including assumed discount rates, rate increase in compensation increase, and expected long-term rates of return on plan assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (k)
-URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920

+ Details

Name:	us-gaap_ScheduleOfAssumptionsUsedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the quantitative and qualitative information related to multiemployer plans in which the employer participates. A multiemployer plan is a pension or postretirement benefit plan to which two or more unrelated employers contribute where assets contributed by one participating employer may be used to provide benefits to employees of other participating employers.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 80
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=65877416&loc=SL14450657-114947

+ Details

Name:	us-gaap_ScheduleOfMultiemployerPlansTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration