Transactions With Related Parties

6 Months Ended

Jan. 31, 2020

K. Transactions with related parties

Ferrellgas has no employees and is managed and controlled by its general partner. Pursuant to Ferrellgas’ partnership agreements, the general partner is entitled to reimbursement for all direct and indirect expenses incurred or payments it makes on behalf of Ferrellgas and all other necessary or appropriate expenses allocable to Ferrellgas or otherwise reasonably incurred by the general partner in connection with operating Ferrellgas’ business. These costs primarily include compensation and benefits paid to employees of the general partner who perform services on Ferrellgas’ behalf and are reported in the condensed consolidated statements of operations as follows:


	For the three months ended January 31,				For the six months ended January 31,
	2020		2019		2020		2019
Operating expense	$	73,084	$	69,285	$	136,555	$	129,243

General and administrative expense	$	7,476	$	7,197	$	13,963	$	13,309

See additional discussions about transactions with the general partner and related parties in Note G – Partners’ deficit.

Ferrellgas, L.P. [Member]

K. Transactions with related parties

Ferrellgas, L.P. has no employees and is managed and controlled by its general partner. Pursuant to Ferrellgas, L.P.’s partnership agreement, the general partner is entitled to reimbursement for all direct and indirect expenses incurred or payments it makes on behalf of Ferrellgas, L.P. and all other necessary or appropriate expenses allocable to Ferrellgas, L.P. or otherwise reasonably incurred by the general partner in connection with operating Ferrellgas, L.P.’s business. These costs primarily include compensation and benefits paid to employees of the general partner who perform services on Ferrellgas, L.P.’s behalf and are reported in the condensed consolidated statements of operations as follows:


	For the three months ended January 31,				For the six months ended January 31,
	2020		2019		2020		2019
Operating expense	$	73,084	$	69,285	$	136,555	$	129,243

General and administrative expense	$	7,476	$	7,197	$	13,963	$	13,309

See additional discussions about transactions with the general partner and related parties in Note G – Partners’ deficit.