Business Combinations and Divestitures	6 Months Ended
Mar. 31, 2021
Business Combinations [Abstract]
Business Combinations and Divestitures	9) Business Combinations and Divestitures During fiscal year 2021 the Company has acquired two propane and two heating oil dealers for an aggregate of approximately $39.3 million; $38.4 million in cash and $0.9 million of deferred liabilities. The gross purchase price was allocated $34.2 million to intangible assets, $5.9 million to fixed assets and reduced by $0.8 million in working capital credits. The estimated working capital associated with the acquisitions is subject to a final post closing adjustment, and as of March 31, 2021 the intangibles and goodwill have been provisionally determined. The Company will record any material adjustments to the initial estimates based on new information obtained that would have existed as of the date of the acquisition. Any adjustment that arises from information obtained that did not exist as of the date of the acquisition will be recorded in the period the adjustment arises. The Company also sold certain propane assets for cash proceeds of $6.1 million. Through the second quarter of fiscal year 2020, the Company acquired the customer list and the assets of a heating oil dealer for an aggregate purchase price of approximately $0.5 million.

Business Combinations and Divestitures

6 Months Ended

Mar. 31, 2021

9) Business Combinations and Divestitures

During fiscal year 2021 the Company has acquired two propane and two heating oil dealers for an aggregate of approximately $39.3 million; $38.4 million in cash and $0.9 million of deferred liabilities. The gross purchase price was allocated $34.2 million to intangible assets, $5.9 million to fixed assets and reduced by $0.8 million in working capital credits. The estimated working capital associated with the acquisitions is subject to a final post closing adjustment, and as of March 31, 2021 the intangibles and goodwill have been provisionally determined. The Company will record any material adjustments to the initial estimates based on new information obtained that would have existed as of the date of the acquisition. Any adjustment that arises from information obtained that did not exist as of the date of the acquisition will be recorded in the period the adjustment arises. The Company also sold certain propane assets for cash proceeds of $6.1 million.

Through the second quarter of fiscal year 2020, the Company acquired the customer list and the assets of a heating oil dealer for an aggregate purchase price of approximately $0.5 million.