XML 93 R42.htm IDEA: XBRL DOCUMENT v2.4.0.6
Earnings Per Unit (Tables) (Linn Energy, LLC [Member])
 3 Months Ended 12 Months Ended
Mar. 31, 2013
Dec. 31, 2012
Linn Energy, LLC [Member]
    
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]    
Schedule of Earnings Per Unit Reconciliation
The following table provides a reconciliation of the numerators and denominators of the basic and diluted per unit computations for net loss:
 
Net Loss
(Numerator)
 
Units
(Denominator)
 
Per Unit
Amount
 
(in thousands)
 
 
Three months ended March 31, 2013:
 
 
 
 
 
Net loss:
 
 
 
 
 
Allocated to units
$
(221,885
)
 
 
 
 
Allocated to participating securities
(1,301
)
 
 
 
 
 
$
(223,186
)
 
 
 
 
Net loss per unit:
 
 
 
 
 
Basic net loss per unit
 
 
233,176

 
$
(0.96
)
Dilutive effect of unit equivalents
 
 
—

 
—

Diluted net loss per unit
 
 
233,176

 
$
(0.96
)
 
 
 
 
 
 
Three months ended March 31, 2012:
 
 
 
 
 
Net loss:
 
 
 
 
 
Allocated to units
$
(6,202
)
 
 
 
 
Allocated to participating securities
(1,375
)
 
 
 
 
 
$
(7,577
)
 
 
 
 
Net loss per unit:
 
 
 
 
 
Basic net loss per unit
 
 
193,256

 
$
(0.04
)
Dilutive effect of unit equivalents
 
 
—

 
—

Diluted net loss per unit
 
 
193,256

 
$
(0.04
)
The following table provides a reconciliation of the numerators and denominators of the basic and diluted per unit computations for net income (loss):
 
 
Net Income (Loss)
(Numerator)
 
Units
(Denominator)
 
Per Unit
Amount
 
 
(in thousands)
 
 
Year ended December 31, 2012:
 
 
 
 
Net loss:
 
 
 
 
Allocated to units
 
$
(386,616
)
 
 
 
 
Allocated to unvested restricted units
 
(4,575
)
 
 
 
 
 
 
$
(391,191
)
 
 
 
 
Net loss per unit:
 
 
 
 
 
 
Basic net loss per unit
 
 
 
203,775

 
$
(1.92
)
Dilutive effect of unit equivalents
 
 
 
—

 
—

Diluted net loss per unit
 
 
 
203,775

 
$
(1.92
)
 
 
 
 
 
 
 
Year ended December 31, 2011:
 
 
 
 
 
 
Net income:
 
 
 
 
 
 
Allocated to units
 
$
438,439

 
 
 
 
Allocated to unvested restricted units
 
(4,739
)
 
 
 
 
 
 
$
433,700

 
 
 
 
Net income per unit:
 
 
 
 
 
 
Basic net income per unit
 
 
 
172,004

 
$
2.52

Dilutive effect of unit equivalents
 
 
 
725

 
(0.01
)
Diluted net income per unit
 
 
 
172,729

 
$
2.51

 
 
 
 
 
 
 
Year ended December 31, 2010:
 
 
 
 
 
 
Net loss:
 
 
 
 
 
 
Allocated to units
 
$
(114,288
)
 
 
 
 
Allocated to unvested restricted units
 
—

 
 
 
 
 
 
$
(114,288
)
 
 
 
 
Net loss per unit:
 
 
 
 
 
 
Basic net loss per unit
 
 
 
142,535

 
$
(0.80
)
Dilutive effect of unit equivalents
 
 
 
—

 
—

Diluted net loss per unit
 
 
 
142,535

 
$
(0.80
)