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Earnings per Limited Partner Units - Net Income Allocation and Per Unit Data (Detail) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
3 Months Ended 12 Months Ended
Sep. 30, 2020
Jun. 30, 2020
Mar. 31, 2020
Dec. 31, 2019
Sep. 30, 2019
Jun. 30, 2019
Mar. 31, 2019
Dec. 31, 2018
Sep. 30, 2020
Sep. 30, 2019
Sep. 30, 2018
Basic and Diluted Earnings Per Limited Partner:                      
Net income $ (30,199) $ (46) $ 58,408 $ 27,755 $ (33,905) $ (23,098) $ 72,325 $ 2,315 $ 55,918 $ 17,637 $ 55,505
Less General Partners’ interest in net income                 377 95 314
Net income available to limited partners $ (29,976) $ (45) $ 57,999 $ 27,563 $ (33,681) $ (22,948) $ 71,871 $ 2,300 55,541 17,542 55,191
Less dilutive impact of theoretical distribution of earnings [1]                 6,812   6,340
Limited Partner’s interest in net income                 $ 48,729 $ 17,542 $ 48,851
Per unit data:                      
Basic and diluted net income available to limited partners                 $ 1.22 $ 0.35 $ 1.01
Less dilutive impact of theoretical distribution of earnings [1]                 0.15   0.12
Limited Partner’s interest in net income under $ (0.68) [2]   $ 1.03 [2] $ 0.49 [2] $ (0.69) [2] $ (0.46) [2] $ 1.15 [2] $ 0.04 [2] $ 1.07 [2],[3] $ 0.35 [2],[3] $ 0.89 [3]
Weighted average number of Limited Partner units outstanding                 45,656 50,814 54,764
[1] In any accounting period where the Company’s aggregate net income exceeds its aggregate distribution for such period, the Company is required 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 Company’s overall net income or other financial results.
[2] The sum of the quarters do not add-up to the total due to the weighting of Limited Partner Units outstanding, rounding or the theoretical effects of FASB ASC 260-10-45-60 to Master Limited Partners earnings per unit.
[3] See Note 19 - Earnings Per Limited Partner Units.