Net Income per BUC

12 Months Ended

Dec. 31, 2016

Earnings Per Share [Abstract]

Net Income per BUC

4. Net income per BUC

The Partnership has disclosed basic and diluted net income per BUC on the Consolidated Statement of Operations. The unvested RUAs issued under the Plan are considered participating securities. The Partnership used the two-class method to allocate net income available to BUCs and the unvested restricted units. Unvested restricted unit awards are included with BUCs for the calculation of diluted net income per BUC using the treasury stock method, if the treasury stock method is more dilutive than the two-class method. There were no dilutive units for the years ended December 31, 2016, 2015 and 2014.