The following table presents the net income allocation and per unit data in accordance with FASB ASC 260-10-45-60 Earnings per Share, Master Limited Partnerships (EITF 03-06):


Basic and Diluted Earnings Per Limited Partner:	Years Ended September 30,
(in thousands, except per unit data)	2014		2013		2012
Net income	$	36,084	$	29,906	$	25,989
Less General Partners’ interest in net income		203		159		136

Net income available to limited partners		35,881		29,747		25,853
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 *		3,195		2,010		1,142

Limited Partner’s interest in net income under FASB ASC 260-10-45-60	$	32,686	$	27,737	$	24,711

Per unit data:
Basic and diluted net income available to limited partners	$	0.62	$	0.50	$	0.42
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 *		0.05		0.03		0.02

Limited Partner’s interest in net income under FASB ASC 260-10-45-60	$	0.57	$	0.47	$	0.40

Weighted average number of Limited Partner units outstanding		57,476		59,409		61,931

In any accounting period where the Partnership’s aggregate net income exceeds its aggregate distribution for such period, the Partnership is required as per FASB ASC 260-10-45-60 to present net income per limited partner unit as if all of the earnings for the period were distributed, based on the terms of the Partnership agreement, regardless of whether those earnings would actually be distributed during a particular period from an economic or practical perspective. This allocation does not impact the Partnership’s overall net income or other financial results.