Business Combinations (Tables)

3 Months Ended

Feb. 28, 2017

Kern Acquisition

Purchase Allocation for Acquired Assets and Liabilities

The Kern Phase 1(a) Acquisition, the Kern Phase 1(b) Acquisition, the Kern Phase 2(a) Acquisition and the Kern Phase 2(b) Acquisition qualify as business combinations and the Partnership accounts for the transactions under the acquisition method.  The purchase allocation of the identifiable assets acquired, liabilities assumed and noncontrolling interests of the Kern Phase 1(a) Assets, the Kern Phase 1(b) Assets, the Kern Phase 2(a) Assets and the Kern Phase 2(b) Assets are disclosed in the following table.  

	Fair Value
	Kern Phase 1(a)			Kern Phase 1(b)			Kern Phase 2(a)			Kern Phase 2(b)
(in thousands)	Assets			Assets			Assets			Assets
Property and equipment	$	9,510		$	18,856		$	14,873		$	11,872
Related party payable		(3,435	)		(7,123	)		(4,504	)		(4,287	)
Asset retirement obligation		(322	)		(785	)		(623	)		(493	)
Noncontrolling interest		(866	)		(1,794	)		(1,332	)		(1,078	)
Net assets acquired	$	4,887		$	9,154		$	8,414		$	6,014