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Earnings Per Limited Partner Unit (Tables)
 3 Months Ended
Dec. 31, 2017
Earnings Per Share [Abstract]  
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

 

Basic and Diluted Earnings Per Limited Partner:

 

December 31,

 

(in thousands, except per unit data)

 

2017

 

 

2016

 

Net income

 

$

30,182

 

 

$

18,275

 

Less General Partner’s interest in net income

 

 

175

 

 

 

105

 

Net income available to limited partners

 

 

30,007

 

 

 

18,170

 

Less dilutive impact of theoretical distribution of earnings

   under FASB ASC 260-10-45-60

 

 

4,740

 

 

 

2,446

 

Limited Partner’s interest in net income under FASB ASC

   260-10-45-60

 

$

25,267

 

 

$

15,724

 

Per unit data:

 

 

 

 

 

 

 

 

Basic and diluted net income available to limited partners

 

$

0.53

 

 

$

0.33

 

Less dilutive impact of theoretical distribution of earnings

   under FASB ASC 260-10-45-60

 

 

0.08

 

 

 

0.05

 

Limited Partner’s interest in net income under FASB ASC

   260-10-45-60

 

$

0.45

 

 

$

0.28

 

Weighted average number of Limited Partner units

   outstanding

 

 

55,887

 

 

 

55,887