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Earnings (Loss) Per Limited Partner Unit (Tables)
3 Months Ended
Dec. 31, 2013
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)

2013 2012

Net income

$ 19,288 $ 9,752

Less General Partners’ interest in net income

109 53

Net income available to limited partners

19,179 9,699

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

2,665 762

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

$ 16,514 $ 8,937

Per unit data:

Basic and diluted net income available to limited partners

$ 0.33 $ 0.16

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

0.04 0.01

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

$ 0.29 $ 0.15

Weighted average number of Limited Partner units outstanding

57,511 60,556