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Earnings Per Limited Partner Unit (Tables) | 6 Months Ended
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Mar. 31, 2020
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 |  |  | Six Months Ended |
Basic and Diluted Earnings Per Limited Partner: |  | March 31, |  |  | March 31, |
(in thousands, except per unit data) |  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Net income |  | $ | 58,408 |  |  | $ | 72,325 |  |  | $ | 86,163 |  |  | $ | 74,640 |
Less General Partner’s interest in net income |  |  | 409 |  |  |  | 454 |  |  |  | 601 |  |  |  | 469 |
Net income available to limited partners |  |  | 57,999 |  |  |  | 71,871 |  |  |  | 85,562 |  |  |  | 74,171 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 |  |  | 10,283 |  |  |  | 12,934 |  |  |  | 14,631 |  |  |  | 12,294 |
Limited Partner’s interest in net income under FASB ASC 260-10-45-60 |  | $ | 47,716 |  |  | $ | 58,937 |  |  | $ | 70,931 |  |  | $ | 61,877 |
Per unit data: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted net income available to limited partners |  | $ | 1.25 |  |  | $ | 1.40 |  |  | $ | 1.83 |  |  | $ | 1.42 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 |  |  | 0.22 |  |  |  | 0.25 |  |  |  | 0.31 |  |  | $ | 0.23 |
Limited Partner’s interest in net income under FASB ASC 260-10-45-60 |  | $ | 1.03 |  |  | $ | 1.15 |  |  | $ | 1.52 |  |  | $ | 1.19 |
Weighted average number of Limited Partner units outstanding |  |  | 46,244 |  |  |  | 51,427 |  |  |  | 46,760 |  |  |  | 52,174 |

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