Earnings per limited partner unit prior to the Restructuring on December 16, 2019, were computed by dividing the respective limited partners’ interest in net income attributable to Hess Midstream Partners LP by the weighted average number of common and subordinated units outstanding. Because we had more than one class of participating securities, we used the two‑class method when calculating earnings per limited partner unit. The classes of participating securities included common units, subordinated units, general partner interest and incentive distribution rights. Our net income includes earnings related to businesses acquired through transactions between entities under common control for periods prior to their acquisition by us. We have allocated these pre-acquisition earnings to Net income attributable to net parent investment.

Subsequent to the Restructuring, we calculate earnings per Class A Share and we do not have any other participating securities. Class B Units of the Partnership together with the equal number of Class B Shares of the Company are convertible to Class A Shares of the Company on a one-for-one basis. In addition, our restricted equity-based awards may have a dilutive effect on our earnings per share. Diluted earnings per Class A Share are calculated using the “treasury stock method” or “if-converted method”, whichever is more dilutive.

	Three Months Ended March 31,
(in millions, except per share amounts)	2020		2019
Net income	$	129.0	$	80.8
Less: Net income attributable to net parent investment		-		(14.5	)
Less: Net income attributable to noncontrolling interest		122.5	77.2
Net income attributable to Hess Midstream LP		6.5		18.1
Less: General partner's interest in net income prior to the Restructuring		-		0.8
Limited partners' interest in net income	$	6.5	$	17.3
Common unitholders' interest in net income attributable to Hess Midstream LP			$	8.7
Subordinated unitholders' interest in net income attributable to Hess Midstream LP			$	8.6
Net income attributable to Hess Midstream LP per Class A share:
Basic:	$	0.37
Diluted:	$	0.35
Net income attributable to Hess Midstream LP per limited partner unit (basic and diluted):
Common			$	0.32
Subordinated			$	0.32

Weighted average Class A shares outstanding subsequent to the Restructuring:
Basic:		18.0
Diluted:		18.0
Weighted average limited partner units outstanding prior to the Restructuring
Basic:
Common				27.3
Subordinated				27.3
Diluted:
Common				27.4
Subordinated				27.3

For the three months ended March 31, 2020, the weighted average number of Class A shares outstanding included 52,442 dilutive restricted shares. For the three months ended March 31, 2019, the weighted average number of common units outstanding included 124,227 dilutive restricted units.