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Earnings Per Limited Partner Unit (Tables) | 9 Months Ended
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Jun. 30, 2018
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 |  |  | Nine Months Ended |
Basic and Diluted Earnings Per Limited Partner: |  | June 30, |  |  | June 30, |
(in thousands, except per unit data) |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
Net income (loss) |  | $ | (8,005 | ) |  | $ | (13,332 | ) |  | $ | 76,955 |  |  | $ | 44,647 |
Less General Partner’s interest in net income (loss) |  |  | (49 | ) |  |  | (79 | ) |  |  | 445 |  |  |  | 259 |
Net income (loss) available to limited partners |  |  | (7,956 | ) |  |  | (13,253 | ) |  |  | 76,510 |  |  |  | 44,388 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 |  |  | - |  |  |  | - |  |  |  | 11,610 |  |  |  | 5,420 |
Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60 |  | $ | (7,956 | ) |  | $ | (13,253 | ) |  | $ | 64,900 |  |  | $ | 38,968 |
Per unit data: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted net income (loss) available to limited partners |  | $ | (0.15 | ) |  | $ | (0.24 | ) |  | $ | 1.39 |  |  | $ | 0.79 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 |  |  | - |  |  |  | - |  |  |  | 0.21 |  |  | $ | 0.09 |
Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60 |  | $ | (0.15 | ) |  | $ | (0.24 | ) |  | $ | 1.18 |  |  | $ | 0.70 |
Weighted average number of Limited Partner units outstanding |  |  | 53,938 |  |  |  | 55,888 |  |  |  | 55,157 |  |  |  | 55,888 |

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