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Earnings Per Limited Partner Unit (Tables)
 6 Months Ended
Mar. 31, 2017
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      Six Months Ended  
Basic and Diluted Earnings Per Limited Partner:    March 31,      March 31,  

(in thousands, except per unit data)

    2017      2016      2017      2016  

Net income

    $ 39,704      $ 55,209      $ 57,979      $ 67,267  

Less General Partner’s interest in net income

      233        313        338        381  
  

 

 

     

 

 

     

 

 

     

 

 

  

Net income available to limited partners

      39,471        54,896        57,641        66,886  

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

      6,607        9,617        9,115        10,960  
  

 

 

     

 

 

     

 

 

     

 

 

  

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

    $ 32,864      $ 45,279      $ 48,526      $ 55,926  
  

 

 

     

 

 

     

 

 

     

 

 

  

Per unit data:

                            

Basic and diluted net income available to limited partners

    $ 0.71      $ 0.96      $ 1.03      $ 1.17  

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

      0.12        0.17        0.16        0.19  
  

 

 

     

 

 

     

 

 

     

 

 

  

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

    $ 0.59      $ 0.79      $ 0.87      $ 0.98  
  

 

 

     

 

 

     

 

 

     

 

 

  

Weighted average number of Limited Partner units outstanding

      55,888        57,242        55,888        57,262