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Earnings Per Limited Partner Unit (Tables) | 9 Months Ended
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Jun. 30, 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 |  |  | Nine Months Ended |
Basic and Diluted Earnings Per Limited Partner: |  | June 30, |  |  | June 30, |
(in thousands, except per unit data) |  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Net income (loss) |  | $ | (46 | ) |  | $ | (23,098 | ) |  | $ | 86,117 |  |  | $ | 51,542 |
Less General Partner’s interest in net income (loss) |  |  | (1 | ) |  |  | (150 | ) |  |  | 600 |  |  |  | 319 |
Net income (loss) available to limited partners |  |  | (45 | ) |  |  | (22,948 | ) |  |  | 85,517 |  |  |  | 51,223 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 |  |  | — |  |  |  | — |  |  |  | 13,616 |  |  |  | 6,740 |
Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60 |  | $ | (45 | ) |  | $ | (22,948 | ) |  | $ | 71,901 |  |  | $ | 44,483 |
Per unit data: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic and diluted net income (loss) available to limited partners |  | $ | — |  |  | $ | (0.46 | ) |  | $ | 1.85 |  |  | $ | 1.00 |
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 |  |  | — |  |  |  | — |  |  |  | 0.30 |  |  |  | 0.14 |
Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60 |  | $ | — |  |  | $ | (0.46 | ) |  | $ | 1.55 |  |  | $ | 0.86 |
Weighted average number of Limited Partner units outstanding |  |  | 45,246 |  |  |  | 49,943 |  |  |  | 46,253 |  |  |  | 51,431 |

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