2.4.0.81040 - Disclosure - SEGMENT INFORMATIONtruefalsefalse1false falsefalseD2013Q2YTDhttp://www.sec.gov/CIK0000792161duration2013-01-01T00:00:002013-06-30T00:00:001true 1us-gaap_SegmentReportingAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0SEGMENT INFORMATION2false 2us-gaap_SegmentReportingDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseterseLabel1falsefalsefalse00<div style="font-size:10.0pt;font-family:Times New Roman;"> <p style="MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">(4)&#160; SEGMENT INFORMATION</font></p> <p style="MARGIN: 0in 0in 0pt;">&#160;</p> <p style="MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">The Partnership is one of the leading growers and processors of macadamia nuts in the world, processing and marketing macadamia nuts in-shell, in bulk form and as <i>better for you</i> snack products marketed under the Royal Hawaiian Orchards&#174; brand name.&#160; The Partnership has three reportable segments which are organized on the basis of revenues and assets:&#160; owned orchards, contract farming and branded products.&#160; The owned-orchard segment derives its revenues primarily from the sale of wet-in-shell macadamia nuts grown in orchards owned or leased by the Partnership.&#160; This segment also has a portion of its wet-in-shell nuts processed into macadamia kernel for sale to the branded products segment.&#160; The contract farming segment derives its revenues from the farming of macadamia orchards it owns and orchards owned by other growers.&#160; The contracts provide for reimbursement of actual farming cost incurred plus a mark-up fee which is a percentage of farming costs or a fixed amount per acre.&#160; Contract farming revenues tend to be less variable than revenues from the owned-orchard segment.&#160; The branded products segment derives its revenues from the sale of branded macadamia nut snack products and the sale of bulk macadamia nut kernel.</font></p> <p style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt;" align="center">&#160;</p> <p style="MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Management evaluates the performance of each segment on the basis of operating income.&#160; The Partnership&#8217;s reportable segments are distinct business enterprises that offer different products or services.&#160; All intersegment sales and transfers are eliminated in consolidation.</font></p> <p style="MARGIN: 0in 0in 0pt;">&#160;</p> <p style="MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">The following tables summarize each reportable segment&#8217;s revenues, operating income (loss), assets and other information as of and for the three and six-month periods ended June&#160;30, 2013 and 2012.&#160; Due to the seasonality of crop patterns and the timing of nut purchase contract fulfillment, interim results are not necessarily indicative of annual performance.</font></p> <p style="MARGIN: 0in 0in 0pt;">&#160;</p> <table style="text-align:left;WIDTH: 93.34%; 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PADDING-LEFT: 0in; WIDTH: 1.04%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="1%"> <p style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt;" align="center">&#160;</p></td></tr> <tr style="padding:0;"> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 31.96%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="31%"> <p style="MARGIN: 0in 0in 0pt;">&#160;</p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 2.68%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="2%"> <p style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt;" align="center">&#160;</p></td> <td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 10.72%; PADDING-RIGHT: 0in; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in;" valign="bottom" width="10%" colspan="2"> <p style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt;" align="center"><b><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 8pt; FONT-WEIGHT: bold;" size="1">Owned<br /> Orchards</font></b></p></td> <td style="BORDER-BOTTOM: medium none; 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Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 131 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. 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