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Earnings Per Limited Partner Unit (Tables)
 9 Months Ended
Jun. 30, 2018
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)

 

2018

 

 

2017

 

 

2018

 

 

2017

 

Net income (loss)

 

$

(8,005

)

 

$

(13,332

)

 

$

76,955

 

 

$

44,647

 

Less General Partner’s interest in net income (loss)

 

 

(49

)

 

 

(79

)

 

 

445

 

 

 

259

 

Net income (loss) available to limited partners

 

 

(7,956

)

 

 

(13,253

)

 

 

76,510

 

 

 

44,388

 

Less dilutive impact of theoretical distribution of earnings

   under FASB ASC 260-10-45-60

 

 

-

 

 

 

-

 

 

 

11,610

 

 

 

5,420

 

Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60

 

$

(7,956

)

 

$

(13,253

)

 

$

64,900

 

 

$

38,968

 

Per unit data:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic and diluted net income (loss) available to limited partners

 

$

(0.15

)

 

$

(0.24

)

 

$

1.39

 

 

$

0.79

 

Less dilutive impact of theoretical distribution of earnings

   under FASB ASC 260-10-45-60

 

 

-

 

 

 

-

 

 

 

0.21

 

 

$

0.09

 

Limited Partner’s interest in net income (loss) under FASB ASC

   260-10-45-60

 

$

(0.15

)

 

$

(0.24

)

 

$

1.18

 

 

$

0.70

 

Weighted average number of Limited Partner units outstanding

 

 

53,938

 

 

 

55,888

 

 

 

55,157

 

 

 

55,888