Acquisitions (Tables)

12 Months Ended

Sep. 30, 2014

Business Combinations [Abstract]

Allocation of Purchase Price

The final allocation of the purchase price to the assets acquired and liabilities assumed for the Heritage Acquisition is as follows:

Assets acquired:
Current assets	$	301,372
Property, plant & equipment	890,215
Customer relationships (estimated useful life of 15 years)	418,900
Trademarks and tradenames (a)	91,100
Goodwill (a) (b)	1,217,717
Other assets	9,947
Total assets acquired	$	2,929,251
Liabilities assumed:
Current liabilities	$	(238,016	)
Long-term debt	(62,927		)
Other noncurrent liabilities	(23,481		)
Total liabilities assumed	$	(324,424	)
Total	$	2,604,827

(a) During Fiscal 2013, the Partnership made correcting adjustments to trademarks and tradenames and goodwill which are not reflected in the table above (see Note 10).

(b) Goodwill associated with the Heritage Acquisition principally results from synergies expected from combining the operations and from assembled workforce.

The total purchase price of these acquisitions has been allocated to the assets acquired and liabilities assumed as follows:

	2014		2013		2012
Net current assets	$	136	$	691	$	1,590
Property, plant and equipment	6,916		5,167		6,175
Goodwill	6,751		12,481		5,363
Customer relationships and noncompete agreements (estimated useful life of 10 and 5 years, respectively)	6,434		5,576		5,234
Total	$	20,237	$	23,915	$	18,362

Pro Forma Income Statement and Income Per Unit

The following presents unaudited Fiscal 2012 pro forma income statement and income per unit data as if the Heritage Acquisition had occurred at the beginning of the period:

	2012
Revenues	$	3,413,331
Net income attributable to AmeriGas Partners	$	30,977
Income per limited partner unit:
Basic	$	0.17
Diluted	$	0.17