Earnings Per Limited Partner Unit (Tables)

6 Months Ended

Mar. 31, 2020

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