15.	Segment Information

The Partnership manages and evaluates its operations in four operating segments, three of which are reportable segments: Propane, Fuel Oil and Refined Fuels, and Natural Gas and Electricity. The chief operating decision maker evaluates performance of the operating segments using a number of performance measures, including gross margins and income before interest expense and provision for income taxes (operating profit). Costs excluded from these profit measures are captured in Corporate and include corporate overhead expenses not allocated to the operating segments. Unallocated corporate overhead expenses include all costs of back office support functions that are reported as general and administrative expenses within the condensed consolidated statements of operations. In addition, certain costs associated with field operations support that are reported in operating expenses within the condensed consolidated statements of operations, including purchasing, training and safety, are not allocated to the individual operating segments. Thus, operating profit for each operating segment includes only the costs that are directly attributable to the operations of the individual segment. The accounting policies of the operating segments are otherwise the same as those described in Note 2, “Summary of Significant Accounting Policies,” in the Partnership’s Annual Report on Form 10-K for the fiscal year ended September 24, 2016.

The propane segment is primarily engaged in the retail distribution of propane to residential, commercial, industrial and agricultural customers and, to a lesser extent, wholesale distribution to large industrial end users. In the residential and commercial markets, propane is used primarily for space heating, water heating, cooking and clothes drying. Industrial customers use propane generally as a motor fuel burned in internal combustion engines that power over-the-road vehicles, forklifts and stationary engines, to fire furnaces and as a cutting gas. In the agricultural markets, propane is primarily used for tobacco curing, crop drying, poultry brooding and weed control.

The fuel oil and refined fuels segment is primarily engaged in the retail distribution of fuel oil, diesel, kerosene and gasoline to residential and commercial customers for use primarily as a source of heat in homes and buildings.

The natural gas and electricity segment is engaged in the marketing of natural gas and electricity to residential and commercial customers in the deregulated energy markets of New York and Pennsylvania. Under this operating segment, the Partnership owns the relationship with the end consumer and has agreements with the local distribution companies to deliver the natural gas or electricity from the Partnership’s suppliers to the customer.

Activities in the “all other” category include the Partnership’s service business, which is primarily engaged in the sale, installation and servicing of a wide variety of home comfort equipment, particularly in the areas of heating and ventilation.

The following table presents certain data by reportable segment and provides a reconciliation of total operating segment information to the corresponding consolidated amounts for the periods presented:

	Three Months Ended						Nine Months Ended
	June 24,			June 25,			June 24,			June 25,
	2017			2016			2017			2016
Revenues:
Propane	$	188,406		$	172,322		$	843,519		$	752,013
Fuel oil and refined fuels		12,886			12,459			69,612			61,961
Natural gas and electricity		11,923			10,596			44,229			38,232
All other		9,680			9,722			33,420			32,890
Total revenues	$	222,895		$	205,099		$	990,780		$	885,096

Operating (loss) income:
Propane	$	11,323		$	14,182		$	201,332		$	199,042
Fuel oil and refined fuels		199			(854	)		9,875			7,585
Natural gas and electricity		2,806			1,969			11,461			8,665
All other		(5,747	)		(6,014	)		(16,139	)		(18,882	)
Corporate		(19,643	)		(20,063	)		(61,249	)		(64,633	)
Total operating (loss) income		(11,062	)		(10,780	)		145,280			131,777

Reconciliation to net (loss) income:
Loss on debt extinguishment		—			—			1,567			292
Interest expense, net		18,502			18,638			54,820			56,383
Provision for income taxes		152			180			308			423
Net (loss) income	$	(29,716	)	$	(29,598	)	$	88,585		$	74,679

Depreciation and amortization:
Propane	$	27,787		$	27,324		$	83,243		$	81,949
Fuel oil and refined fuels		625			673			1,923			2,055
Natural gas and electricity		—			—			—			3
All other		76			73			222			234
Corporate		3,337			4,218			10,368			12,835
Total depreciation and amortization	$	31,825		$	32,288		$	95,756		$	97,076

	As of
	June 24,		September 24,
	2017		2016
Assets:
Propane	$	2,081,268	$	2,141,108
Fuel oil and refined fuels		51,591		53,266
Natural gas and electricity		12,592		13,415
All other		1,907		2,185
Corporate		43,942		72,325
Total assets	$	2,191,300	$	2,282,299