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