The Partnership had no assets or liabilities that are measured at fair value on a nonrecurring basis subsequent to their initial recognition. The Partnership’s financial assets and liabilities measured at fair value on a recurring basis are listed on the following table.


(In thousands)					Fair Value Measurements at Reporting Date Using:
Derivatives Not Designated as Hedging Instruments Under FASB ASC 815-10	Balance Sheet Location	Total			Quoted Prices in Active Markets for Identical Assets Level 1			Significant Other Observable Inputs Level 2			Significant Unobservable Inputs Level 3
Asset Derivatives at September 30, 2013
Commodity contracts	Fair asset and fair liability value of derivative instruments	$	14,467		$	1,175		$	13,292		$	—

Commodity contract assets at September 30, 2013		$	14,467		$	1,175		$	13,292		$	—


Liability Derivatives at September 30, 2013
Commodity contracts	Fair liability and fair asset value of derivative instruments	$	(17,820	)	$	(519	)	$	(17,301	)	$	—

Commodity contract liabilities at September 30, 2013		$	(17,820	)	$	(519	)	$	(17,301	)	$	—


Asset Derivatives at September 30, 2012
Commodity contracts	Fair asset and fair liability value of derivative instruments	$	15,100		$	1,749		$	13,351		$	—

Commodity contract assets at September 30, 2012		$	15,100		$	1,749		$	13,351		$	—


Liability Derivatives at September 30, 2012
Commodity contracts	Fair liability and fair asset value of derivative instruments	$	(10,549	)	$	(1,898	)	$	(8,651	)	$	—

Commodity contract liabilities at September 30, 2012		$	(10,549	)	$	(1,898	)	$	(8,651	)	$	—


(In thousands)
The Effect of Derivative Instruments on the Statement of Operations
		Amount of (Gain) or Loss Recognized
		Years Ended September 30,
Derivatives Not Designated as Hedging Instruments Under FASB ASC 815-10	Location of (Gain) or Loss Recognized in Income on Derivative	2013			2012			2011
Commodity contracts	Cost of product (a)	$	17,769		$	18,636		$	(9,089	)
Commodity contracts	Cost of installations and service (a)	$	(440	)	$	(284	)	$	(1,030	)
Commodity contracts	Delivery and branch expenses (a)	$	(286	)	$	(82	)	$	(740	)
Commodity contracts	(Increase) / decrease in the fair value of derivative instruments	$	6,775		$	(8,549	)	$	2,567

(a)	Represents realized closed positions and includes the cost of options as they expire.