Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 27, 2014

Summary of Significant Accounting Policies [Abstract]

Estimated useful life of property, plant and equipment by category

Depreciation is determined under the straight-line method based upon the estimated useful life of the asset as follows:

Buildings	40 Years
Building and land improvements	20 Years
Transportation equipment	3-20 Years
Storage facilities	7-40 Years
Office equipment	5-10 Years
Tanks and cylinders	10-40 Years
Computer software	3-7 Years

The weighted average estimated useful life of the Partnership’s storage facilities and tanks and cylinders is approximately 21 years and 28 years, respectively.