Earnings Per Limited Partner Unit (Tables)

9 Months Ended

Jun. 30, 2017

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)	2017			2016			2017		2016
Net income (loss)	$	(13,332	)	$	(3,238	)	$	44,647	$	64,029
Less General Partner’s interest in net income		(79	)		(19	)		259		362
Net income (loss) available to limited partners		(13,253	)		(3,219	)		44,388		63,667
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60		—			—			5,420		9,313
Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60	$	(13,253	)	$	(3,219	)	$	38,968	$	54,354
Per unit data:
Basic and diluted net income (loss) available to limited partners	$	(0.24	)	$	(0.06	)	$	0.79	$	1.11
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60		—			—			0.09		0.16
Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60	$	(0.24	)	$	(0.06	)	$	0.70	$	0.95
Weighted average number of Limited Partner units outstanding		55,888			57,188			55,888		57,237