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Earnings Per Limited Partner Unit (Tables) | 3 Months Ended
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Dec. 31, 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 |
Basic and Diluted Earnings Per Limited Partner: |  | December 31, |
(in thousands, except per unit data) |  | 2018 |  |  | 2017 |
Net income |  | $ | 2,315 |  |  | $ | 30,182 |
Less General Partner’s interest in net income |  |  | 15 |  |  |  | 175 |
Net income available to limited partners |  |  | 2,300 |  |  |  | 30,007 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 |  |  | - |  |  |  | 4,740 |
Limited Partner’s interest in net income under FASB ASC 260-10-45-60 |  | $ | 2,300 |  |  | $ | 25,267 |
Per unit data: |  |  |  |  |  |  |  |
Basic and diluted net income available to limited partners |  | $ | 0.04 |  |  | $ | 0.53 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 |  |  | - |  |  |  | 0.08 |
Limited Partner’s interest in net income under FASB ASC 260-10-45-60 |  | $ | 0.04 |  |  | $ | 0.45 |
Weighted average number of Limited Partner units outstanding |  |  | 52,905 |  |  |  | 55,888 |

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