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Earnings (Loss) Per Limited Partner Unit (Tables)
 3 Months Ended
Dec. 31, 2012
Net Income Allocation and Per Unit Data

The following presents the net income allocation and per unit data using this method for the periods presented:

 

     Three Months Ended  
Basic and Diluted Earnings Per Limited Partner:    December 31,  

(in thousands, except per unit data)

    2012      2011  

Net income

    $ 9,752       $ 2,931   

Less General Partners’ interest in net income

      53         15   
  

 

 

     

 

 

  

Net income available to limited partners

      9,699         2,916   

Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60

      762         —     
  

 

 

     

 

 

  

Limited Partner’s interest in net income under FASB ASC 260-10-45-60

    $ 8,937       $ 2,916   
  

 

 

     

 

 

  

Per unit data:

      

Basic and diluted net income available to limited partners

    $ 0.16       $ 0.05   

Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60

      0.01         —     
  

 

 

     

 

 

  

Limited Partner’s interest in net income under FASB ASC 260-10-45-60

    $ 0.15       $ 0.05   
  

 

 

     

 

 

  

Weighted average number of Limited Partner units outstanding

      60,556         64,189