4. Per Unit Data

We determine basic earnings per unit based on the weighted average number of units outstanding during the period and we consider any participating securities for purposes of applying the two-class method. We determine diluted earnings per unit based on the weighted average number of units outstanding combined with the incremental weighted average units that would have been outstanding assuming all potentially dilutive securities were converted into units at the earliest date possible. The following table sets forth the computation of our basic and diluted earnings per unit.

	For the Three Months Ended March 31,
	2015		2014
Net Income attributable to Unitholders — Basic and Diluted	$	630,432	$	399,267


Weighted Average Units Outstanding — Basic and Diluted		363,784,004		363,008,959

For the three months ended March 31, 2015, potentially dilutive securities include long-term incentive performance units, or LTIP units. No securities had a dilutive effect for the three months ended March 31, 2015 and 2014. We accrue distributions when they are declared.