Earnings Per Limited Partner Unit (Tables)

3 Months Ended

Dec. 31, 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
Basic and Diluted Earnings Per Limited Partner:	December 31,
(in thousands, except per unit data)	2018		2017
Net income	$	2,315	$	30,182
Less General Partner’s interest in net income		15		175
Net income available to limited partners		2,300		30,007
Less dilutive impact of theoretical distribution of earnings    under FASB ASC 260-10-45-60		-		4,740
Limited Partner’s interest in net income under FASB ASC 260-10-45-60	$	2,300	$	25,267
Per unit data:
Basic and diluted net income available to limited partners	$	0.04	$	0.53
Less dilutive impact of theoretical distribution of earnings    under FASB ASC 260-10-45-60		-		0.08
Limited Partner’s interest in net income under FASB ASC    260-10-45-60	$	0.04	$	0.45
Weighted average number of Limited Partner units outstanding		52,905		55,888