Financial Instruments and Risk Management (Tables)

3 Months Ended

Dec. 24, 2011

Financial Instruments and Risk Management [Abstract]

Fair value of the Partnership's derivative instruments and their location in the condensed consolidated balance

The following summarizes the gross fair value of the Partnership's derivative instruments and their location in the condensed consolidated balance sheet as of December 24, 2011 and September 24, 2011, respectively:

	As of December 24, 2011			As of September 24, 2011
Asset Derivatives	Location	Fair Value		Location	Fair Value

Derivatives not designated as hedging instruments:

Commodity options	Other current assets	$	3,131	Other current assets	$	3,710
	Other assets		178	Other assets		612

Commodity futures	Other current assets		320	Other current assets		1,132
		$	3,629		$	5,454

Liability Derivatives	Location	Fair Value		Location	Fair Value

Derivatives designated as hedging instruments:

Interest rate swaps	Other current liabilities	$	1,128	Other current liabilities	$	2,662
	Other liabilities		2,456	Other liabilities		1,934

		$	3,584		$	4,596

Derivatives not designated as hedging instruments:

Commodity options	Other current liabilities	$	1,036	Other current liabilities	$	2,407
	Other liabilities		16	Other liabilities		69

Commodity futures	Other current liabilities		774	Other current liabilities		-
		$	1,826		$	2,476

Reconciliation of the beginning and ending balances of assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs

The following summarizes the reconciliation of the beginning and ending balances of assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs:

	Fair Value Measurement Using Significant Unobservable Inputs (Level 3)
	Three Months Ended December 24, 2011						Three Months Ended December 25, 2010
	Assets			Liabilities			Assets			Liabilities
Beginning balance of over-the-counter options	$	1,780		$	118		$	1,509		$	29
Beginning balance realized during the period		(54	)		-			-			-
Contracts purchased during the period		181			-			-			-
Change in the fair value of beginning balance		(508	)		(30	)		(101	)		(29	)
Ending balance of over-the-counter options	$	1,399		$	88		$	1,408		$	-

Effect of the Partnership's derivative instruments on the condensed consolidated statement of operations

The effect of the Partnership's derivative instruments on the condensed consolidated statement of operations for the three months ended December 24, 2011 and December 25, 2010 are as follows:

	Three months ended December 24, 2011						Three months ended December 25, 2010
Derivatives in Cash Flow Hedging Relationships	Gains (Losses) Recognized in OCI (Effective Portion)		Gains (Losses) Reclassified from Accumulated OCI into Income (Effective Portion)				Gains (Losses) Recognized in OCI (Effective Portion)		Gains (Losses) Reclassified from Accumulated OCI into Income (Effective Portion)
Derivatives in Cash Flow Hedging Relationships	Gains (Losses) Recognized in OCI (Effective Portion)		Location	Amount			Gains (Losses) Recognized in OCI (Effective Portion)		Location	Amount

Interest rate swap	$	317	Interest expense	$	(695	)	$	578	Interest expense	$	(723	)
	$	317		$	(695	)	$	578		$	(723	)

Derivatives Not Designated as Hedging Instruments	Location of Gains (Losses) Recognized in Income	Amount of Unrealized Gains (Losses) Recognized in Income			Location of Gains (Losses) Recognized in Income	Amount of Unrealized Gains (Losses) Recognized in Income

Options	Cost of products sold	$	538		Cost of products sold	$	33
Futures	Cost of products sold		(1,586	)	Cost of products sold		(1,606	)
		$	(1,048	)		$	(1,573	)

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income, and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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- Definition

Tabular disclosure of the location and amount of gains and losses reported in the statement of financial performance, or when applicable, the statement of financial position. For example, (a) gains and losses recognized in the income statement on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges and (b) gains and losses initially recognized in other comprehensive income on derivative instruments designated and qualifying as cash flow hedges.

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- Definition

Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position.

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