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Earnings per Limited Partner Units - Net Income Allocation and Per Unit Data (Detail) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
3 Months Ended 12 Months Ended
Sep. 30, 2019
Jun. 30, 2019
Mar. 31, 2019
Dec. 31, 2018
Sep. 30, 2018
Jun. 30, 2018
Mar. 31, 2018
Dec. 31, 2017
Sep. 30, 2019
Sep. 30, 2018
Sep. 30, 2017
Basic and Diluted Earnings Per Limited Partner:                      
Net income (loss) $ (33,905) $ (23,098) $ 72,325 $ 2,315 $ (21,450) $ (8,005) $ 54,778 $ 30,182 $ 17,637 $ 55,505 $ 26,900
Less General Partners’ interest in net income                 95 314 156
Limited Partner's interest in net income (loss) $ (33,681) $ (22,948) $ 71,871 $ 2,300 $ (21,319) $ (7,956) $ 54,459 $ 30,007 17,542 55,191 26,744
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 [1]                   6,340 914
Limited Partner’s interest in net income under FASB ASC 260-10-45-60                 $ 17,542 $ 48,851 $ 25,830
Per unit data:                      
Basic and diluted net income available to limited partners                 $ 0.35 $ 1.01 $ 0.48
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 [1]                   0.12 0.02
Limited Partner’s interest in net income under FASB ASC 260-10-45-60 $ (0.69) [2] $ (0.46) [2] $ 1.15 [2] $ 0.04 [2] $ (0.40) [2] $ (0.15) [2] $ 0.81 [2] $ 0.45 [2] $ 0.35 [2],[3] $ 0.89 [2],[3] $ 0.46 [3]
Weighted average number of Limited Partner units outstanding                 50,814 54,764 55,888
[1] In any accounting period where the Company’s aggregate net income exceeds its aggregate distribution for such period, the Company is required as per FASB ASC 260-10-45-60 to present net income per limited partner unit as if all of the earnings for the period were distributed, based on the terms of the Partnership agreement, regardless of whether those earnings would actually be distributed during a particular period from an economic or practical perspective. This allocation does not impact the Company’s overall net income or other financial results.
[2] The sum of the quarters do not add-up to the total due to the weighting of Limited Partner Units outstanding, rounding or the theoretical effects of FASB ASC 260-10-45-60 to Master Limited Partners earnings per unit.
[3] See Note 19 - Earnings Per Limited Partner Units.