Earnings Per Limited Partner Unit (Tables)

9 Months Ended

Jun. 30, 2016

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						Nine Months Ended
Basic and Diluted Earnings Per Limited Partner:	June 30,						June 30,
(in thousands, except per unit data)	2016			2015			2016		2015
Net income (loss)	$	(3,238	)	$	(8,359	)	$	64,029	$	82,882
Less General Partner’s interest in net income (loss)		(19	)		(47	)		362		469
Net income (loss) available to limited partners		(3,219	)		(8,312	)		63,667		82,413
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60		—			—			9,313		13,128
Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60	$	(3,219	)	$	(8,312	)	$	54,354	$	69,285
Per unit data:
Basic and diluted net income (loss) available to limited partners	$	(0.06	)	$	(0.15	)	$	1.11	$	1.44
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60		—			—			0.16		0.23
Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60	$	(0.06	)	$	(0.15	)	$	0.95	$	1.21
Weighted average number of Limited Partner units outstanding		57,188			57,282			57,237		57,286