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Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

The aggregate par value of newly issued debt instruments as of the date of issuance.

No definition available.

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Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

The average of the high and low sales prices of the Partnership's common units for a specified number of consecutive trading days ending on the day prior to the execution of the Contribution Agreement.

No definition available.

Name:	sph_AverageSalesPriceOfCommonUnits
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Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	instant

The acquisition-date fair value of the equity interests of the acquirer, including the number of instruments or interests issued or issuable in consideration for the business combination.

No definition available.

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Balance Type:	debit
Period Type:	instant

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Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

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Balance Type:	na
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The amount of acquisition cost of a business combination allocated to customer deposits and deferred revenue of the acquired entity.

No definition available.

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Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

The amount of acquisition cost of a business combination allocated to customer relationships that will be amortized.

No definition available.

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Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

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Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

The amount of acquisition cost of a business combination allocated to non-compete agreements that will be amortized.

No definition available.

Name:	sph_BusinessAcquisitionPurchasePriceAllocationNonCompeteAgreements
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Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

The amount of acquisition cost of a business combination allocated to trade names that will be amortized.

No definition available.

Name:	sph_BusinessAcquisitionPurchasePriceAllocationTradeNames
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Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	instant

The cash due to the tendering noteholders of the acquiree's notes in connection with the exchange of notes.

No definition available.

Name:	sph_CashDueToTenderingNoteholdersInConnectionWithNoteExchange
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Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	instant

Cash to by paid by the acquiree in a business combination to the Partnership pursuant to the Contribution Agreement.

No definition available.

Name:	sph_CashPaidByAcquireeToPartnership
Namespace Prefix:	sph_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	instant

Cash to by paid by the acquiree in a business combination to the Partnership, net of amounts owed to acquiree by Partnership, pursuant to the Contribution Agreement.

No definition available.

Name:	sph_CashPaidByAcquireeToPartnershipNetOfAmountsOwedToAcquireeByPartnership
Namespace Prefix:	sph_
Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	instant

The common units issued by the Partnership to the acquiree in satisfaction of cash consideration due to the acquiree in connection with the note exchange.

No definition available.

Name:	sph_CommonUnitsIssuedInSatisfactionOfCashConsiderationToAcquiree
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Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

The number of common units of the Partnership that the acquiree will subsequently distribute to its unitholders.

No definition available.

Name:	sph_CommonUnitsToBeDistributedByAcquireeToItsUnitholders
Namespace Prefix:	sph_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

Year when the debt instrument is scheduled to be fully repaid.

No definition available.

Name:	sph_DebtInstrumentYearOfMaturity
Namespace Prefix:	sph_
Data Type:	xbrli:gYearItemType
Balance Type:	na
Period Type:	duration

The volume of fuel oil and refined fuels sold by the acquiree in the fiscal year prior to the business combination.

No definition available.

Name:	sph_FuelOilAndRefinedFuelsSoldByAcquiree
Namespace Prefix:	sph_
Data Type:	num:volumeItemType
Balance Type:	na
Period Type:	duration

The decrease in annual amortization expense that could result from a decrease in the provisional fair values of tangible and intangible assets acquired.

No definition available.

Name:	sph_ImpactOfDecreaseInProvisionalFairValueAnnualAmortizationExpense
Namespace Prefix:	sph_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

The decrease in annual depreciation expense that could result from a decrease in the provisional fair values of tangible and intangible assets acquired.

No definition available.

Name:	sph_ImpactOfDecreaseInProvisionalFairValueAnnualDepreciationExpense
Namespace Prefix:	sph_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

The percentage increase in goodwill that could result from a decrease in the provisional fair values of tangible and intangible assets acquired.

No definition available.

Name:	sph_ImpactOfDecreaseInProvisionalFairValueGoodwillPercentageIncrease
Namespace Prefix:	sph_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

The percentage decrease used to determine the potential impact from a decrease in the provisional fair values of tangible and intangible assets acquired.

No definition available.

Name:	sph_ImpactOfDecreaseInProvisionalFairValuePercentageDecrease
Namespace Prefix:	sph_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

The increase in annual amortization expense that could result from an increase in the provisional fair values of tangible and intangible assets acquired.

No definition available.

Name:	sph_ImpactOfIncreaseInProvisionalFairValueAnnualAmortizationExpense
Namespace Prefix:	sph_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

The increase in annual depreciation expense that could result from an increase in the provisional fair values of tangible and intangible assets acquired.

No definition available.

Name:	sph_ImpactOfIncreaseInProvisionalFairValueAnnualDepreciationExpense
Namespace Prefix:	sph_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

The percentage decrease in goodwill that could result from an increase in the provisional fair values of tangible and intangible assets acquired.

No definition available.

Name:	sph_ImpactOfIncreaseInProvisionalFairValueGoodwillPercentageDecrease
Namespace Prefix:	sph_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

The percentage increase used to determine the potential impact from an increase in the provisional fair values of tangible and intangible assets acquired.

No definition available.

Name:	sph_ImpactOfIncreaseInProvisionalFairValuePercentageIncrease
Namespace Prefix:	sph_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

The number of states in which the acquiree had retail customers as of the date of acquisition.

No definition available.

Name:	sph_NumberOfStatesInWhichAcquireeHadRetailCustomers
Namespace Prefix:	sph_
Data Type:	xbrli:integerItemType
Balance Type:	na
Period Type:	instant

The number of trading days ending on the day prior to the execution of the Contribution Agreement used to determine the average of the high and low sales prices of the Partnership's common units, which was used to determine the number of common units to be issued pursuant to the Contribution Agreement.

No definition available.

Name:	sph_NumberOfTradingDays
Namespace Prefix:	sph_
Data Type:	xbrli:durationItemType
Balance Type:	na
Period Type:	instant

The percentage of the total outstanding principal amount of exchanged notes for which the Partnership had received tenders and consents from holders.

No definition available.

Name:	sph_OutstandingPrincipalAmountForWhichTendersAndConsentsHadBeenReceived
Namespace Prefix:	sph_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	instant

The volume of propane sold by the acquiree in the fiscal year prior to the business combination.

No definition available.

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Namespace Prefix:	sph_
Data Type:	num:volumeItemType
Balance Type:	na
Period Type:	duration

The period of time for which the facility is available for use.

No definition available.

Name:	sph_TermOfFacility
Namespace Prefix:	sph_
Data Type:	xbrli:durationItemType
Balance Type:	na
Period Type:	instant

The total common units of the Partnership issued to the acquiree in connection with the business combination, including shares issued to satisfy certain cash consideration requirements in connection with the exchange of outstanding notes.

No definition available.

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Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

The number of common units of the Partnership that will be retained by the acquiree after distribution of common units to its unitholders.

No definition available.

Name:	sph_TotalCommonUnitsRetainedByAcquiree
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Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

The value of the common units of the Partnership that will be retained by the acquiree after distribution of common units to its unitholders.

No definition available.

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Data Type:	xbrli:monetaryItemType
Balance Type:	na
Period Type:	instant

The calculated weighted-average amortization period of a major class of finite-lived intangible assets acquired during the current period either individually or as part of a group of assets (in either an asset acquisition or business combination). A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 44

-Subparagraph a(3)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 1

-Subparagraph (a)(3)

-URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16265-109275

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Amount of potential cash payments that could result from the contingent consideration arrangement.

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Data Type:	xbrli:monetaryItemType
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The acquisition-date fair value of the equity interests of the acquirer, including the number of instruments or interests issued or issuable in consideration for the business combination.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 68

-Subparagraph f(4)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 88-16

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 39

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Data Type:	xbrli:monetaryItemType
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The total cost of the acquired entity including the cash paid to shareholders of acquired entities, fair value of debt and equity securities issued to shareholders of acquired entities, the fair value of the liabilities assumed, and direct costs of the acquisition.

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Number of shares of equity interests issued or issuable to acquire entity.

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Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

Name:	us-gaap_BusinessAcquisitionLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
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The pro forma basic net income per share for a period as if the business combination or combinations had been completed at the beginning of a period.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (h)(2)-(3)

-URI http://asc.fasb.org/extlink&oid=6909870&loc=d3e1392-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 54

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 55

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 68

-Subparagraph r(2, 3)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Data Type:	num:perShareItemType
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The pro forma diluted net income per share for a period as if the business combination or combinations had been completed at the beginning of a period.

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Namespace Prefix:	us-gaap_
Data Type:	num:perShareItemType
Balance Type:	na
Period Type:	duration

Name:	us-gaap_BusinessAcquisitionProFormaInformationAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

The amount of acquisition cost of a business combination allocated to assets acquired.

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Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

The total purchase price of the acquired entity. This includes cash paid to equity interest holders of the acquired entity, fair value of debt and equity securities issued to equity holders of the acquired entity, and transaction costs paid to third parties to consummate the acquisition.

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Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

The amount of acquisition cost of a business combination allocated to current assets.

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Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

The amount of cash and cash equivalents acquired in a business combination.

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Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
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Period Type:	instant

The amount of acquisition cost of a business combination allocated to inventory, including finished goods, work-in-process, and raw materials.

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Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

The amount of acquisition cost of a business combination allocated to prepaid expenses and other current assets. Does not include amounts allocated to cash and cash equivalents, marketable securities, receivables, inventory, and assets not to be used.

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Data Type:	xbrli:monetaryItemType
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The amount of acquisition cost of a business combination allocated to receivables.

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Data Type:	xbrli:monetaryItemType
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Period Type:	instant

The amount of acquisition cost of a business combination allocated to current liabilities of the acquired entity.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51

-Subparagraph e

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 37

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 98-1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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The amount of acquisition cost of a business combination allocated to accounts payable of the acquired entity.

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Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
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Period Type:	instant

The amount of acquisition cost of a business combination allocated to accrued expenses of the acquired entity.

Name:	us-gaap_BusinessAcquisitionPurchasePriceAllocationCurrentLiabilitiesAccruedLiabilities
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

Amount of goodwill arising from a business combination, which is the excess of the cost of the acquired entity over the amounts assigned to assets acquired and liabilities assumed.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 52

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 53

-Subparagraph d

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Data Type:	xbrli:monetaryItemType
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The amount of acquisition cost of a business combination allocated to liabilities assumed.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 37

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 98-1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

The amount of acquisition cost of a business combination allocated to noncurrent assets of the acquired entity, except for property plant and equipment, intangible assets, and goodwill.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51

-Subparagraph e

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 98-1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 37

-Subparagraph f

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Namespace Prefix:	us-gaap_
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Balance Type:	debit
Period Type:	instant

The amount of acquisition cost of a business combination allocated to other noncurrent liabilities of the acquired entity.

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Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

The amount of acquisition cost of a business combination allocated to property, plant and equipment to be used in ongoing operations.

Name:	us-gaap_BusinessAcquisitionPurchasePriceAllocationPropertyPlantAndEquipment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

The pro forma net Income or Loss for the period as if the business combination or combinations had been completed at the beginning of a period.

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Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
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The pro forma revenue for a period as if the business combination or combinations had been completed at the beginning of the period.

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Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 59

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 10

-Section 25

-Paragraph 23

-URI http://asc.fasb.org/extlink&oid=6909708&loc=d3e1043-128460

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Including current and noncurrent portions, aggregate carrying amount of long-term borrowings as of the balance sheet date before deducting unamortized discount or premiums (if any). May include notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt, which had initial maturities beyond one year or beyond the normal operating cycle, if longer.

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-Publisher FASB

-Name Accounting Standards Codification

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The stated principal amount of the debt instrument at time of issuance, which may vary from the carrying amount because of unamortized premium or discount.

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-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

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Interest rate stated in the contractual debt agreement.

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-Name Regulation S-X (SX)

-Number 210

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Amount borrowed under the credit facility as of the balance sheet date.

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-Name Regulation S-X (SX)

-Number 210

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Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

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The number of units sold in a public offering of each class of partners' capital account. Units represent shares of ownership of the general, limited, and preferred partners.

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-Publisher FASB

-Name Accounting Standards Codification

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-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 87-21

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-Publisher AICPA

-Name Practice Bulletin (PB)

-Number 14

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The cash outflow to pay off an obligation from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with either short term or long term maturity.

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-Publisher FASB

-Name Accounting Standards Codification

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-Section 45

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 18

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Financing Activities

-URI http://asc.fasb.org/extlink&oid=6513228