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NET EARNINGS PER LIMITED PARTNER UNIT
 3 Months Ended
Mar. 31, 2014
NET EARNINGS PER LIMITED PARTNER UNIT  
NET EARNINGS PER LIMITED PARTNER UNIT

(16) NET EARNINGS PER LIMITED PARTNER UNIT

        The following table reconciles net earnings to net earnings allocable to limited partners and sets forth the computation of basic and diluted net earnings per limited partner unit (in thousands):

 
   Three months ended
March 31,		  
 
   2014   2013  

Net earnings

   $ 9,238   $ 11,538  

Less:

              

Distributions payable on behalf of incentive distribution rights

     (1,603 )   (1,154 )

Distributions payable on behalf of general partner interest

     (217 )   (189 )

Earnings allocable to general partner interest less than (in excess of) distributions payable to general partner interest

     64     (19 )
           
​ ​ ​ ​ ​ ​ ​ ​

Earnings allocable to general partner interest including incentive distribution rights

     (1,756 )   (1,362 )
           
​ ​ ​ ​ ​ ​ ​ ​

Net earnings allocable to limited partners per the consolidated statements of comprehensive income

   $ 7,482   $ 10,176  
           
​ ​ ​ ​ ​ ​ ​ ​
​ ​ ​ ​ ​ ​ ​ ​
           

Less distributions payable on behalf of unvested long-term incentive plan grants

     (10 )   (16 )
           
​ ​ ​ ​ ​ ​ ​ ​

Net earnings allocable to limited partners for calculating net earnings per limited partner unit

   $ 7,472   $ 10,160  
           
​ ​ ​ ​ ​ ​ ​ ​
​ ​ ​ ​ ​ ​ ​ ​
           

Basic and diluted weighted average units

     16,103     14,438  
           
​ ​ ​ ​ ​ ​ ​ ​
​ ​ ​ ​ ​ ​ ​ ​
           

Net earnings per limited partner unit—basic and diluted

   $ 0.46   $ 0.70  
           
​ ​ ​ ​ ​ ​ ​ ​
​ ​ ​ ​ ​ ​ ​ ​
           

        Pursuant to our partnership agreement we are required to distribute available cash (as defined by our partnership agreement) as of the end of the reporting period. Such distributions are declared within 45 days after period end. The following table sets forth the distribution declared per common unit attributable to the periods indicated:

 
   Distribution  

January 1, 2013 through March 31, 2013

   $ 0.64  

April 1, 2013 through June 30, 2013

   $ 0.65  

July 1, 2013 through September 30, 2013

   $ 0.65  

October 1, 2013 through December 31, 2013

   $ 0.65  

January 1, 2014 through March 31, 2014

   $ 0.66