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 consolidated statements of operations. In addition, certain costs associated with field operations support that are reported in operating expenses within the 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 the summary of significant accounting policies in Note 2.

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:

	Year Ended
	September 30,			September 24,			September 26,
	2017			2016			2015
Revenues:
Propane	$	1,011,078		$	884,169		$	1,176,980
Fuel oil and refined fuels		78,126			68,759			127,495
Natural gas and electricity		55,103			50,763			66,865
All other		43,579			42,420			45,639
Total revenues	$	1,187,886		$	1,046,111		$	1,416,979

Operating income (loss):
Propane	$	205,035		$	184,213		$	280,761
Fuel oil and refined fuels		8,552			5,649			7,621
Natural gas and electricity		13,826			10,755			14,614
All other		(23,017	)		(25,945	)		(25,409	)
Corporate		(89,112	)		(84,266	)		(99,829	)
Total operating income		115,284			90,406			177,758

Reconciliation to net income:
Loss on debt extinguishment		1,567			292			15,072
Interest expense, net		75,263			75,086			77,634
Provision for income taxes		459			588			700
Net income	$	37,995		$	14,440		$	84,352

Depreciation and amortization:
Propane	$	111,374		$	110,067		$	110,728
Fuel oil and refined fuels		2,610			2,725			3,885
Natural gas and electricity		—			3			8
All other		283			304			288
Corporate		13,671			16,517			18,385
Total depreciation and amortization	$	127,938		$	129,616		$	133,294

	As of
	September 30,		September 24,
	2017		2016
Assets:
Propane	$	2,066,997	$	2,141,108
Fuel oil and refined fuels		49,863		53,266
Natural gas and electricity		12,455		13,415
All other		2,147		2,185
Corporate		39,821		72,325
Total assets	$	2,171,283	$	2,282,299