2.2.0.25truefalse10401 - Disclosure - Accounts and notes receivable, net and accounts receivable securitizationtruefalsefalse1falsefalseUSDfalsefalse8/1/2010 - 10/31/2010
USD ($)
USD ($) / shares
$Duration_8_1_2010_To_10_31_2010http://www.sec.gov/CIK0000922358duration2010-08-01T00:00:002010-10-31T00:00:00Unit12Standardhttp://www.xbrl.org/2003/iso4217USDiso42170Unit13Dividehttp://www.xbrl.org/2003/iso4217USDiso4217http://www.xbrl.org/2003/instancesharesxbrli0USDUSD$2false0us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlockus-gaaptruenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseterselabel| 1falsefalsefalse00<div> <div style="font-family: Times New Roman;">
<p style="margin: 0in 0in 0pt;"><b><font style="font-size: 10pt; font-weight: bold;" class="_mt" size="2">D.</font></b><font style="font-size: 8.5pt;" class="_mt" size="1"> </font><b><font style="font-size: 10pt; font-weight: bold;" class="_mt" size="2">Accounts and notes receivable, net and accounts receivable securitization</font></b></p>
<p style="margin: 0in 0in 0pt;"><font style="font-size: 10pt;" class="_mt" size="2"> </font> </p>
<p style="margin: 0in 0in 0pt 0.25in;"><font style="font-size: 10pt;" class="_mt" size="2">Accounts and notes receivable, net consist of the following:</font></p>
<p style="margin: 0in 0in 0pt;"><font style="font-size: 10pt;" class="_mt" size="2"> </font> </p>
<table style="width: 94.32%; border-collapse: collapse; margin-left: 30.6pt;" border="0" cellspacing="0" cellpadding="0" width="94%">
<tr><td style="padding-bottom: 0in; padding-left: 0in; width: 68.18%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="68%">
<p style="margin: 0in 0in 0pt;"> </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"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.74%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: center; margin: 0in 0in 0pt;" align="center"><b><font style="font-size: 8pt; font-weight: bold;" class="_mt" size="1">October 31,</font></b></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.64%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="2%">
<p style="text-align: center; margin: 0in 0in 0pt;" align="center"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.74%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: center; margin: 0in 0in 0pt;" align="center"><b><font style="font-size: 8pt; font-weight: bold;" class="_mt" size="1">July 31,</font></b></p></td>
<td style="padding-bottom: 0in; 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"> </p></td></tr>
<tr><td style="padding-bottom: 0in; padding-left: 0in; width: 68.18%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="68%">
<p style="margin: 0in 0in 0pt;"> </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"> </p></td>
<td style="border-bottom: windowtext 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 12.74%; padding-right: 0in; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: center; margin: 0in 0in 0pt;" align="center"><b><font style="font-size: 8pt; font-weight: bold;" class="_mt" size="1">2010</font></b></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.64%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="2%">
<p style="text-align: center; margin: 0in 0in 0pt;" align="center"> </p></td>
<td style="border-bottom: windowtext 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 12.74%; padding-right: 0in; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: center; margin: 0in 0in 0pt;" align="center"><b><font style="font-size: 8pt; font-weight: bold;" class="_mt" size="1">2010</font></b></p></td>
<td style="padding-bottom: 0in; 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"> </p></td></tr>
<tr><td style="padding-bottom: 0in; padding-left: 0in; width: 68.18%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="top" width="68%">
<p style="text-indent: -10.1pt; margin: 0in 0in 0pt 10.1pt;"><font style="font-size: 10pt;" class="_mt" size="2">Accounts receivable pledged as collateral</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.68%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"> </p></td>
<td style="border-bottom: medium none; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 1.3%; padding-right: 0in; background: #cceeff; border-top: medium none; border-right: medium none; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"><font style="font-size: 10pt;" class="_mt" size="2">$</font></p></td>
<td style="border-bottom: medium none; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 11.44%; padding-right: 0in; background: #cceeff; border-top: windowtext 1pt solid; border-right: medium none; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="11%">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">122,092</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.64%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"> </p></td>
<td style="border-bottom: medium none; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 1.3%; padding-right: 0in; background: #cceeff; border-top: medium none; border-right: medium none; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"><font style="font-size: 10pt;" class="_mt" size="2">$</font></p></td>
<td style="border-bottom: medium none; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 11.44%; padding-right: 0in; background: #cceeff; border-top: windowtext 1pt solid; border-right: medium none; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="11%">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">—</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 1.04%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"> </p></td></tr>
<tr><td style="padding-bottom: 0in; padding-left: 0in; width: 68.18%; padding-right: 0in; padding-top: 0in;" valign="top" width="68%">
<p style="text-indent: -10.1pt; margin: 0in 0in 0pt 10.1pt;"><font style="font-size: 10pt;" class="_mt" size="2">Accounts receivable</font></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="margin: 0in 0in 0pt;"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.74%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">51,243</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.64%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.74%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">33,725</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 1.04%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"> </p></td></tr>
<tr><td style="padding-bottom: 0in; padding-left: 0in; width: 68.18%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="top" width="68%">
<p style="text-indent: -10.1pt; margin: 0in 0in 0pt 10.1pt;"><font style="font-size: 10pt;" class="_mt" size="2">Note receivable from Ferrellgas Receivables</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.68%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.74%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">—</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.64%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.74%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">44,927</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 1.04%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"> </p></td></tr>
<tr><td style="padding-bottom: 0in; padding-left: 0in; width: 68.18%; padding-right: 0in; padding-top: 0in;" valign="top" width="68%">
<p style="text-indent: -10.1pt; margin: 0in 0in 0pt 10.1pt;"><font style="font-size: 10pt;" class="_mt" size="2">Retained interest in Ferrellgas Receivables</font></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="margin: 0in 0in 0pt;"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.74%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">—</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.64%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.74%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">15,323</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 1.04%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"> </p></td></tr>
<tr><td style="padding-bottom: 0in; padding-left: 0in; width: 68.18%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="top" width="68%">
<p style="text-indent: -10.1pt; margin: 0in 0in 0pt 10.1pt;"><font style="font-size: 10pt;" class="_mt" size="2">Other</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.68%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.74%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">260</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.64%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.74%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">269</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 1.04%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"> </p></td></tr>
<tr><td style="padding-bottom: 0in; padding-left: 0in; width: 68.18%; padding-right: 0in; padding-top: 0in;" valign="top" width="68%">
<p style="text-indent: -10.1pt; margin: 0in 0in 0pt 10.1pt;"><font style="font-size: 10pt;" class="_mt" size="2">Less: Allowance for doubtful accounts</font></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="margin: 0in 0in 0pt;"> </p></td>
<td style="border-bottom: windowtext 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 12.74%; padding-right: 0in; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">(5,988</font></p></td>
<td style="padding-bottom: 0.375pt; padding-left: 0in; width: 2.64%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"><font style="font-size: 10pt;" class="_mt" size="2">)</font></p></td>
<td style="border-bottom: windowtext 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 12.74%; padding-right: 0in; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">(5,010</font></p></td>
<td style="padding-bottom: 0.375pt; padding-left: 0in; width: 1.04%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"><font style="font-size: 10pt;" class="_mt" size="2">)</font></p></td></tr>
<tr><td style="padding-bottom: 0in; padding-left: 0in; width: 68.18%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="top" width="68%">
<p style="text-indent: -10pt; margin: 0in 0in 0pt 20pt;"><font style="font-size: 10pt;" class="_mt" size="2">Accounts and notes receivable, net</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.68%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"> </p></td>
<td style="border-bottom: windowtext 3px double; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 1.3%; padding-right: 0in; background: #cceeff; border-top: medium none; border-right: medium none; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"><font style="font-size: 10pt;" class="_mt" size="2">$</font></p></td>
<td style="border-bottom: windowtext 3px double; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 11.44%; padding-right: 0in; background: #cceeff; border-top: windowtext 1pt solid; border-right: medium none; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="11%">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">167,607</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.64%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"> </p></td>
<td style="border-bottom: windowtext 3px double; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 1.3%; padding-right: 0in; background: #cceeff; border-top: medium none; border-right: medium none; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"><font style="font-size: 10pt;" class="_mt" size="2">$</font></p></td>
<td style="border-bottom: windowtext 3px double; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 11.44%; padding-right: 0in; background: #cceeff; border-top: windowtext 1pt solid; border-right: medium none; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="11%">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">89,234</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 1.04%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"> </p></td></tr></table>
<p style="margin: 0in 0in 0pt 0.25in;"><font style="font-size: 10pt;" class="_mt" size="2"> </font> </p>
<p style="margin: 0in 0in 0pt 0.25in;"><font style="font-size: 10pt;" class="_mt" size="2">See Note B — Summary of significant accounting policies - (5) New accounting standards - Transfers of financial assets and variable interest entities - for a discussion of amendments to existing GAAP which required Ferrellgas to begin consolidating its previously unconsolidated QSPE, Ferrellgas Receivables, effective August 1, 2010. Upon consolidation, Ferrellgas now recognizes accounts receivable that have been sold by the operating partnership to Ferrellgas Receivables as "Accounts receivable pledged as collateral" and eliminates the previously recognized "Note receivable from Ferrellgas Receivables" and "Retained interest in Ferrellgas Receivables."</font></p>
<p style="margin: 0in 0in 0pt 0.25in;"><font style="font-size: 10pt;" class="_mt" size="2"> </font> </p>
<p style="margin: 0in 0in 0pt 0.25in;"><font style="font-size: 10pt;" class="_mt" size="2">The operating partnership, through Ferrellgas Receivables, securitizes a portion of its trade accounts receivable through a commercial paper conduit for proceeds of up to $145.0 million. At October 31, 2010, $122.1 million of trade accounts receivable were pledged as collateral against $66.0 million of collateralized notes payable due to the commercial paper conduit. These accounts receivable pledged as collateral are bankruptcy remote from the operating partnership. The operating partnership does not provide any guarantee or similar support to the collectability of these accounts receivable pledged as collateral.</font></p>
<p style="margin: 0in 0in 0pt 0.25in;"><font style="font-size: 10pt;" class="_mt" size="2"> </font> </p>
<p style="margin: 0in 0in 0pt 0.25in;"><font style="font-size: 10pt;" class="_mt" size="2">The operating partnership structured Ferrellgas Receivables in order to facilitate securitization transactions while complying with Ferrellgas' various debt covenants. If the covenants were compromised, funding from the facility could be restricted or suspended, or its costs could increase. As of October 31, 2010, the operating partnership had received proceeds from trade accounts receivables securitized of $66.0 million with the ability to receive proceeds of an additional $6.0 million.</font></p></div> </div>falsefalsefalsefalsefalse | Otherus-types:textBlockItemTypestringIncludes disclosure of claims held for amounts due a company. Examples include trade accounts receivables, notes receivables, loans receivables.Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph k
-Article 4
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3, 4
-Article 5
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 7
-Article 9
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
-Subparagraph d
falsefalse
3false0natruenanaNo definition available.falsetruefalsefalsefalsefalsefalsefalsefalsefalsehttp://www.ferrellgas.com/role/disclosureaccountsandnotesreceivablenetandaccountsreceivablesecuritization| 1falsefalsefalse00falsefalsefalsefalsefalse | 2falsefalseUSDtruefalse{dei_LegalEntityAxis} : FERRELLGAS, L.P. AND SUBSIDIARIES [Member]
8/1/2010 - 10/31/2010
USD ($)
$Duration_8_1_2010_To_10_31_201042http://www.sec.gov/CIK0000922358duration2010-08-01T00:00:002010-10-31T00:00:00falsefalseFERRELLGAS, L.P. AND SUBSIDIARIES [Member]dei_LegalEntityAxisxbrldihttp://xbrl.org/2006/xbrldifgp_FerrellgasLPAndSubsidiariesMemberdei_LegalEntityAxisexplicitMemberUnit12Standardhttp://www.xbrl.org/2003/iso4217USDiso42170USDUSD$OthernaNo definition available.No authoritative reference available.falsefalse
4false0us-gaap_LoansNotesTradeAndOtherReceivablesDisclosureTextBlockus-gaaptruenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseterselabel| 1falsefalsefalse00<div> <div style="font-family: Times New Roman;">
<p style="margin: 0in 0in 0pt;"><b><font style="font-size: 10pt; font-weight: bold;" class="_mt" size="2">D.</font></b><font style="font-size: 3pt;" class="_mt" size="1"> </font><b><font style="font-size: 10pt; font-weight: bold;" class="_mt" size="2">Accounts and notes receivable, net and accounts receivable securitization</font></b></p>
<p style="margin: 0in 0in 0pt;"><font style="font-size: 10pt;" class="_mt" size="2"> </font> </p>
<p style="margin: 0in 0in 0pt 0.25in;"><font style="font-size: 10pt;" class="_mt" size="2">Accounts and notes receivable, net consist of the following:</font></p>
<p style="margin: 0in 0in 0pt;"><font style="font-size: 10pt;" class="_mt" size="2"> </font> </p>
<table style="width: 93.34%; border-collapse: collapse; margin-left: 0.5in;" border="0" cellspacing="0" cellpadding="0" width="93%">
<tr><td style="padding-bottom: 0in; padding-left: 0in; width: 67.9%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="67%">
<p style="margin: 0in 0in 0pt;"> </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"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.86%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: center; margin: 0in 0in 0pt;" align="center"><b><font style="font-size: 8pt; font-weight: bold;" class="_mt" size="1">October 31,</font></b></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"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.86%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: center; margin: 0in 0in 0pt;" align="center"><b><font style="font-size: 8pt; font-weight: bold;" class="_mt" size="1">July 31,</font></b></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 1.02%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">
<p style="text-align: center; margin: 0in 0in 0pt;" align="center"> </p></td></tr>
<tr><td style="padding-bottom: 0in; padding-left: 0in; width: 67.9%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="67%">
<p style="margin: 0in 0in 0pt;"> </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"> </p></td>
<td style="border-bottom: windowtext 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 12.86%; padding-right: 0in; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: center; margin: 0in 0in 0pt;" align="center"><b><font style="font-size: 8pt; font-weight: bold;" class="_mt" size="1">2010</font></b></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"> </p></td>
<td style="border-bottom: windowtext 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 12.86%; padding-right: 0in; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: center; margin: 0in 0in 0pt;" align="center"><b><font style="font-size: 8pt; font-weight: bold;" class="_mt" size="1">2010</font></b></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 1.02%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">
<p style="text-align: center; margin: 0in 0in 0pt;" align="center"> </p></td></tr>
<tr><td style="padding-bottom: 0in; padding-left: 0in; width: 67.9%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="top" width="67%">
<p style="text-indent: -10pt; margin: 0in 0in 0pt 10pt;"><font style="font-size: 10pt;" class="_mt" size="2">Accounts receivable pledged as collateral</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.68%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"> </p></td>
<td style="border-bottom: medium none; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 1.3%; padding-right: 0in; background: #cceeff; border-top: medium none; border-right: medium none; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"><font style="font-size: 10pt;" class="_mt" size="2">$</font></p></td>
<td style="border-bottom: medium none; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 11.56%; padding-right: 0in; background: #cceeff; border-top: windowtext 1pt solid; border-right: medium none; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="11%">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">122,092</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.68%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"> </p></td>
<td style="border-bottom: medium none; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 1.3%; padding-right: 0in; background: #cceeff; border-top: medium none; border-right: medium none; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"><font style="font-size: 10pt;" class="_mt" size="2">$</font></p></td>
<td style="border-bottom: medium none; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 11.56%; padding-right: 0in; background: #cceeff; border-top: windowtext 1pt solid; border-right: medium none; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="11%">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">—</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 1.02%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"> </p></td></tr>
<tr><td style="padding-bottom: 0in; padding-left: 0in; width: 67.9%; padding-right: 0in; padding-top: 0in;" valign="top" width="67%">
<p style="text-indent: -10pt; margin: 0in 0in 0pt 10pt;"><font style="font-size: 10pt;" class="_mt" size="2">Accounts receivable</font></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="margin: 0in 0in 0pt;"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.86%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">51,243</font></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="margin: 0in 0in 0pt;"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.86%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">33,725</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 1.02%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"> </p></td></tr>
<tr><td style="padding-bottom: 0in; padding-left: 0in; width: 67.9%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="top" width="67%">
<p style="text-indent: -10pt; margin: 0in 0in 0pt 10pt;"><font style="font-size: 10pt;" class="_mt" size="2">Note receivable from Ferrellgas Receivables</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.68%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.86%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">—</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.68%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.86%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">44,927</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 1.02%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"> </p></td></tr>
<tr><td style="padding-bottom: 0in; padding-left: 0in; width: 67.9%; padding-right: 0in; padding-top: 0in;" valign="top" width="67%">
<p style="text-indent: -10pt; margin: 0in 0in 0pt 10pt;"><font style="font-size: 10pt;" class="_mt" size="2">Retained interest in Ferrellgas Receivables</font></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="margin: 0in 0in 0pt;"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.86%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">—</font></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="margin: 0in 0in 0pt;"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.86%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">15,323</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 1.02%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"> </p></td></tr>
<tr><td style="padding-bottom: 0in; padding-left: 0in; width: 67.9%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="top" width="67%">
<p style="text-indent: -10pt; margin: 0in 0in 0pt 10pt;"><font style="font-size: 10pt;" class="_mt" size="2">Other</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.68%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.86%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">260</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.68%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"> </p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 12.86%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">269</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 1.02%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"> </p></td></tr>
<tr><td style="padding-bottom: 0in; padding-left: 0in; width: 67.9%; padding-right: 0in; padding-top: 0in;" valign="top" width="67%">
<p style="text-indent: -10pt; margin: 0in 0in 0pt 10pt;"><font style="font-size: 10pt;" class="_mt" size="2">Less: Allowance for doubtful accounts</font></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="margin: 0in 0in 0pt;"> </p></td>
<td style="border-bottom: windowtext 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 12.86%; padding-right: 0in; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">(5,988</font></p></td>
<td style="padding-bottom: 0.375pt; padding-left: 0in; width: 2.68%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"><font style="font-size: 10pt;" class="_mt" size="2">)</font></p></td>
<td style="border-bottom: windowtext 1pt solid; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 12.86%; padding-right: 0in; border-top: medium none; border-right: medium none; padding-top: 0in;" valign="bottom" width="12%" colspan="2">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">(5,010</font></p></td>
<td style="padding-bottom: 0.375pt; padding-left: 0in; width: 1.02%; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"><font style="font-size: 10pt;" class="_mt" size="2">)</font></p></td></tr>
<tr><td style="padding-bottom: 0in; padding-left: 0in; width: 67.9%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="top" width="67%">
<p style="text-indent: -10pt; margin: 0in 0in 0pt 20pt;"><font style="font-size: 10pt;" class="_mt" size="2">Accounts and notes receivable, net</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.68%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"> </p></td>
<td style="border-bottom: windowtext 3px double; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 1.3%; padding-right: 0in; background: #cceeff; border-top: medium none; border-right: medium none; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"><font style="font-size: 10pt;" class="_mt" size="2">$</font></p></td>
<td style="border-bottom: windowtext 3px double; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 11.56%; padding-right: 0in; background: #cceeff; border-top: windowtext 1pt solid; border-right: medium none; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="11%">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">167,607</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 2.68%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="2%">
<p style="margin: 0in 0in 0pt;"> </p></td>
<td style="border-bottom: windowtext 3px double; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 1.3%; padding-right: 0in; background: #cceeff; border-top: medium none; border-right: medium none; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"><font style="font-size: 10pt;" class="_mt" size="2">$</font></p></td>
<td style="border-bottom: windowtext 3px double; border-left: medium none; padding-bottom: 0in; padding-left: 0in; width: 11.56%; padding-right: 0in; background: #cceeff; border-top: windowtext 1pt solid; border-right: medium none; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="11%">
<p style="text-align: right; margin: 0in 0in 0pt;" align="right"><font style="font-size: 10pt;" class="_mt" size="2">89,234</font></p></td>
<td style="padding-bottom: 0in; padding-left: 0in; width: 1.02%; padding-right: 0in; background: #cceeff; padding-top: 0in;" bgcolor="#cceeff" valign="bottom" width="1%">
<p style="margin: 0in 0in 0pt;"> </p></td></tr></table>
<p style="text-indent: -0.25in; margin: 0in 0in 0pt 0.25in;"><font style="font-size: 10pt;" class="_mt" size="2"> </font> </p>
<p style="margin: 0in 0in 0pt 0.25in;"><font style="font-size: 10pt;" class="_mt" size="2">See Note B — Summary of significant accounting policies - (5) New accounting standards - Transfers of financial assets and variable interest entities - for a discussion of amendments to existing GAAP which required Ferrellgas, L.P. to begin consolidating its previously unconsolidated QSPE, Ferrellgas Receivables, effective August 1, 2010. Upon consolidation, Ferrellgas, L.P. now recognizes accounts receivable that have been sold to Ferrellgas Receivables as "Accounts receivable pledged as collateral" and eliminates the previously recognized "Note receivable from Ferrellgas Receivables" and "Retained interest in Ferrellgas Receivables."</font></p>
<p style="margin: 0in 0in 0pt 0.25in;"><font style="font-size: 10pt;" class="_mt" size="2"> </font> </p>
<p style="margin: 0in 0in 0pt 0.25in;"><font style="font-size: 10pt;" class="_mt" size="2">Ferrellgas, L.P., through Ferrellgas Receivables, securitizes a portion of its trade accounts receivable through a commercial paper conduit for proceeds of up to $145.0 million. At October 31, 2010, $122.1 million of trade accounts receivable were pledged as collateral against $66.0 million of collateralized notes payable due to the commercial paper conduit. These accounts receivable pledged as collateral are bankruptcy remote from Ferrellgas, L.P. Ferrellgas, L.P. does not provide any guarantee or similar support to the collectability of these accounts receivable pledged as collateral.</font></p>
<p style="margin: 0in 0in 0pt 0.25in;"><font style="font-size: 10pt;" class="_mt" size="2"> </font> </p>
<p style="margin: 0in 0in 0pt 0.25in;"><font style="font-size: 10pt;" class="_mt" size="2">Ferrellgas, L.P. structured Ferrellgas Receivables in order to facilitate securitization transactions while complying with Ferrellgas, L.P.'s various debt covenants. If the covenants were compromised, funding from the facility could be restricted or suspended, or its costs could increase. As of October 31, 2010, Ferrellgas, L.P. had received proceeds from trade accounts receivables securitized of $66.0 million with the ability to receive proceeds of an additional $6.0 million.</font></p></div> </div>falsefalsefalsefalsefalse | Otherus-types:textBlockItemTypestringIncludes disclosure of claims held for amounts due a company. Examples include trade accounts receivables, notes receivables, loans receivables.Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph k
-Article 4
Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3, 4
-Article 5
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 7
-Article 9
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
-Subparagraph d
falsefalse
13Accounts and notes receivable, net and accounts receivable securitizationUnKnownUnKnownUnKnownUnKnownfalsetrue