Immaterial Restatement

6 Months Ended

Jul. 01, 2012

Composite Depreciation Retirment Method Immaterial Restatement [Abstract]

Accounting Changes and Error Corrections [Text Block]

Immaterial Restatement:

The Partnership uses the composite depreciation method for the group of assets acquired as a whole in 1983, as well as for groups of assets in each subsequent business acquisition. Upon the normal retirement of an asset within a composite group, the Partnership's practice generally has been to extend the depreciable life of that composite group beyond its original estimated useful life. In conjunction with the preparation of the Partnership's financial statements for the three months ended July 1, 2012, management determined that this methodology was not appropriate. As a result, the Partnership has revised the useful lives of its composite groups to their original estimated useful life (ascribed upon acquisition) and corrected previously computed depreciation expense (and accumulated depreciation). Management has evaluated the amount and nature of these adjustments and concluded that they are not material to either the Partnership's prior annual or quarterly financial statements. Nonetheless, the historical financial statement amounts included in this filing have been corrected for this error. The Partnership expects to likewise correct previously presented historical financial statements to be included in future filings, including the annual financial statements to be included in the Partnership's Annual Report on Form 10-K for the year ending December 31, 2012.

The tables below detail the effects of such depreciation adjustments (including the related deferred income tax impact) on previously presented historical financial statement amounts:

Balance Sheet
	12/31/2011			6/26/2011
Accumulated depreciation
As originally filed	$	(1,044,589	)	$	(992,971	)
Correction	(18,599		)	(17,421		)
As restated	$	(1,063,188	)	$	(1,010,392	)
Total assets
As originally filed	$	2,074,557		$	2,173,732
Correction	(18,599		)	(17,421		)
As restated	$	2,055,958		$	2,156,311
Deferred Tax Liability
As originally filed	$	135,446		$	129,499
Correction	(1,679		)	(1,296		)
As restated	$	133,767		$	128,203
Limited Partners' Equity
As originally filed	$	182,438		$	75,525
Correction	(16,920		)	(16,125		)
As restated	$	165,518		$	59,400

Statement of Operations and Other Comprehensive Income
	Three months ended			Six months ended			Twelve months ended
	6/26/2011			6/26/2011			6/26/2011
Depreciation and amortization
As originally filed	$	42,764		$	46,554		$	125,472
Correction	621			855			2,036
As restated	$	43,385		$	47,409		$	127,508
Income (loss) before tax
As originally filed	$	8,431		$	(95,860	)	$	(29,437	)
Correction	(621		)	(855		)	(2,036		)
As restated	$	7,810		$	(96,715	)	$	(31,473	)
Provision (benefit) for taxes
As originally filed	$	3,765		$	(15,834	)	$	38,008
Correction	(237		)	(237		)	(590		)
As restated	$	3,528		$	(16,071	)	$	37,418
Net income (loss)
As originally filed	$	4,666		$	(80,026	)	$	(67,445	)
Correction	(384		)	(618		)	(1,446		)
As restated	$	4,282		$	(80,644	)	$	(68,891	)
Basic earnings per limited partner unit:
As originally filed	$	0.08		$	(1.45	)	$	(1.22	)
Correction	—			(0.01		)	(0.02		)
As restated	$	0.08		$	(1.46	)	$	(1.24	)
Diluted earnings per limited partner unit:
As originally filed	$	0.08		$	(1.45	)	$	(1.22	)
Correction	—			(0.01		)	(0.02		)
As restated	$	0.08		$	(1.46	)	$	(1.24	)

Had the 2011 annual financial statements been restated, net income (loss) would have decreased $1.4 million and the provision (benefit) for taxes would have decreased $0.6 million.  If the 2010 annual financial statements had been restated, net income (loss) would have decreased $1.5 million and the provision (benefit) for taxes would have decreased $0.6 million.  If the 2009 annual financial statements had been restated, net income (loss) would have decreased $1.2 million and the provision (benefit) for taxes would have decreased $0.4 million.  The balance sheet as of December 31, 2011 has already been corrected in this Form 10-Q.