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Earnings Per Limited Partner Unit (Tables) | 9 Months Ended
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Jun. 30, 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 |  |  | Nine Months Ended |
Basic and Diluted Earnings Per Limited Partner: |  | June 30, |  |  | June 30, |
(in thousands, except per unit data) |  | 2017 |  |  | 2016 |  |  | 2017 |  |  | 2016 |
Net income (loss) |  | $ | (13,332 | ) |  | $ | (3,238 | ) |  | $ | 44,647 |  |  | $ | 64,029 |
Less General Partner’s interest in net income |  |  | (79 | ) |  |  | (19 | ) |  |  | 259 |  |  |  | 362 |
Net income (loss) available to limited partners |  |  | (13,253 | ) |  |  | (3,219 | ) |  |  | 44,388 |  |  |  | 63,667 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 |  |  | — |  |  |  | — |  |  |  | 5,420 |  |  |  | 9,313 |
Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60 |  | $ | (13,253 | ) |  | $ | (3,219 | ) |  | $ | 38,968 |  |  | $ | 54,354 |
Per unit data: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted net income (loss) available to limited partners |  | $ | (0.24 | ) |  | $ | (0.06 | ) |  | $ | 0.79 |  |  | $ | 1.11 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 |  |  | — |  |  |  | — |  |  |  | 0.09 |  |  |  | 0.16 |
Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60 |  | $ | (0.24 | ) |  | $ | (0.06 | ) |  | $ | 0.70 |  |  | $ | 0.95 |
Weighted average number of Limited Partner units outstanding |  |  | 55,888 |  |  |  | 57,188 |  |  |  | 55,888 |  |  |  | 57,237 |

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