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Net Income (Loss) per Common Unit (Tables)
 9 Months Ended
Sep. 30, 2016
Earnings Per Share [Abstract]  
Schedule of Anticipated Beneficial Conversion Feature impact to Capital Accounts
The following is a schedule by years, based on the capital structure as of September 30, 2016, of the anticipated impact to the capital accounts in connection with the amortization of the beneficial conversion feature (in thousands):
 
Common Units
 
Class B Units
 
Subordinated Units
2016
$
(29,567
)
 
$
99,685

 
$
(70,118
)
2017
(594,462
)
 
2,004,209

 
(1,409,747
)
Schedule of Net Income (Loss) per Common Unit
The following table (in thousands, except per unit data) provides a reconciliation of net loss and the allocation of net loss to the common units, the subordinated units and the general partner units for purposes of computing net loss per unit.
 
 
 
 
Limited Partner Units
 
 
 
 
Total
 
Common Units
 
Class B Units
 
Subordinated Units
 
General Partner Units
Three Months Ended September 30, 2016
 
 
 
 
 
 
 
 
 
 
Net loss
 
$
(81,509
)
 
 
 
 
 
 
 
 
Declared distributions
 
24,758

 
24,263

 
—

 
—

 
495

Amortization of beneficial conversion feature of Class B units
 
—

 
(8,806
)
 
29,691

 
(20,885
)
 
—

Assumed allocation of undistributed net loss
 
$
(106,267
)
 
(30,890
)
 
—

 
(73,252
)
 
(2,125
)
Assumed allocation of net income (loss)
 
 
 
$
(15,433
)
 
$
29,691

 
$
(94,137
)
 
$
(1,630
)
 
 
 
 
 
 
 
 
 
 
 
Weighted average units outstanding
 
 
 
57,086

 
145,333

 
135,384

 
 
Net income (loss) per unit
 
 
 
$
(0.27
)
 
$
0.20

 
$
(0.70
)
 
 
 
 
 
 
 
 
 
 
 
 
 
Three Months Ended September 30, 2015
 
 
 
 
 
 
 
 
 
 
Net loss
 
$
(24,132
)
 
 
 
 
 
 
 
 
Declared distributions
 
24,755

 
24,260

 
—

 
—

 
495

Assumed allocation of undistributed net loss
 
$
(48,887
)
 
(14,209
)
 
—

 
(33,700
)
 
(978
)
Assumed allocation of net income (loss)
 
 
 
$
10,051

 
$
—

 
$
(33,700
)
 
$
(483
)
 
 
 
 
 
 
 
 
 
 
 
Weighted average units outstanding
 
 
 
57,081

 
145,333

 
135,384

 
 
Net income (loss) per unit
 
 
 
$
0.18

 
$
—

 
$
(0.25
)
 
 
 
 
 
 
 
 
 
 
 
 
 
Nine Months Ended September 30, 2016
 
 
 
 
 
 
 
 
 
 
Net loss
 
$
(256,540
)
 
 
 
 
 
 
 
 
Declared distributions
 
74,268

 
72,783

 
—

 
—

 
1,485

Amortization of beneficial conversion feature of Class B units
 
—

 
(8,806
)
 
29,691

 
(20,885
)
 
—

Assumed allocation of undistributed net loss
 
$
(330,808
)
 
(96,158
)
 
—

 
(228,034
)
 
(6,616
)
Assumed allocation of net income (loss)
 
 
 
$
(32,181
)
 
$
29,691

 
$
(248,919
)
 
$
(5,131
)
 
 
 
 
 
 
 
 
 
 
 
Weighted average units outstanding
 
 
 
57,085

 
145,333

 
135,384

 
 
Net income (loss) per unit
 
 
 
$
(0.56
)
 
$
0.20

 
$
(1.84
)
 
 
 
 
 
 
 
 
 
 
 
 
 
Nine Months Ended September 30, 2015
 
 
 
 
 
 
 
 
 
 
Net loss
 
$
(262,851
)
 
 
 
 
 
 
 
 
Declared distributions
 
74,266

 
72,781

 
—

 
—

 
1,485

Assumed allocation of undistributed net loss
 
$
(337,117
)
 
(97,984
)
 
—

 
(232,389
)
 
(6,744
)
Assumed allocation of net loss
 
 
 
$
(25,203
)
 
$
—

 
$
(232,389
)
 
$
(5,259
)
 
 
 
 
 
 
 
 
 
 
 
Weighted average units outstanding
 
 
 
57,081

 
145,333

 
135,384

 
 
Net loss per unit
 
 
 
$
(0.44
)
 
$
—

 
$
(1.72
)