Earnings Per Limited Partner Units

12 Months Ended

Sep. 30, 2012

Earnings Per Limited Partner Units [Abstract]

Earnings Per Limited Partner Units

17) Earnings Per Limited Partner Units

The following table presents the net income allocation and per unit data in accordance with FASB ASC 260-10-45-60 Earnings per Share, Master Limited Partnerships (EITF 03-06):

Basic and Diluted Earnings Per Limited Partner: (in thousands, except per unit data)	Years Ended September 30,
	2012		2011		2010
Net income	$	25,989	$	24,344	$	28,320
Less General Partners’ interest in net income		136		115		128
Net income available to limited partners		25,853		24,229		28,192
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 *		1,142		574		1,258
Limited Partner’s interest in net income under FASB ASC 260-10-45-60	$	24,711	$	23,655	$	26,934
Per unit data:
Basic and diluted net income available to limited partners	$	0.42	$	0.36	$	0.40
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 *		0.02		0.01		0.02
Limited Partner’s interest in net income under FASB ASC 260-10-45-60	$	0.40	$	0.35	$	0.38
Weighted average number of Limited Partner units outstanding		61,931		66,822		70,019

* In any accounting period where the Partnership’s aggregate net income exceeds its aggregate distribution for such period, the Partnership is required as per FASB ASC 260-10-45-60 to present net income per limited partner unit as if all of the earnings for the period were distributed, based on the contractual participation rights of the security to share in earnings, regardless of whether those earnings would actually be distributed during a particular period from an economic or practical perspective. This allocation does not impact the Partnership’s overall net income or other financial results.