Earnings Per Limited Partner Unit (Tables)

9 Months Ended

Jun. 30, 2019

Earnings Per Share [Abstract]

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)	2019			2018			2019		2018
Net income (loss)	$	(23,098	)	$	(8,005	)	$	51,542	$	76,955
Less General Partner’s interest in net income (loss)		(150	)		(49	)		319		445
Net income (loss) available to limited partners		(22,948	)		(7,956	)		51,223		76,510
Less dilutive impact of theoretical distribution of earnings    under FASB ASC 260-10-45-60		-			-			6,740		11,610
Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60	$	(22,948	)	$	(7,956	)	$	44,483	$	64,900
Per unit data:
Basic and diluted net income (loss) available to limited partners	$	(0.46	)	$	(0.15	)	$	1.00	$	1.39
Less dilutive impact of theoretical distribution of earnings    under FASB ASC 260-10-45-60		-			-			0.14	$	0.21
Limited Partner’s interest in net income (loss) under FASB ASC    260-10-45-60	$	(0.46	)	$	(0.15	)	$	0.86	$	1.18
Weighted average number of Limited Partner units outstanding		49,943			53,938			51,431		55,157