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Receivables, net of allowance of $8,002 and $5,540, respectively

$ 14,531

$ 52,458

132,668

96,603

Inventories

56,377

59,596

Fair asset value of derivative instruments

17,710

5,932

Prepaid expenses and other current assets

35,451

26,652

Total current assets

256,737

241,241

Property and equipment, net

87,618

79,673

Goodwill

228,436

225,915

Intangibles, net

98,444

105,218

Restricted cash

250

Investments

^[1]

45,419

11,777

Deferred charges and other assets, net

13,067

9,843

Total assets

729,971

673,917

Current liabilities

Accounts payable

35,796

26,739

Revolving credit facility borrowings

1,500

Fair liability value of derivative instruments

289

Current maturities of long-term debt

7,500

10,000

Accrued expenses and other current liabilities

116,436

108,449

Unearned service contract revenue

60,700

60,133

Customer credit balances

61,256

66,723

Total current liabilities

283,188

272,333

Long-term debt

91,780

65,717

Deferred tax liabilities, net

21,206

6,140

Other long-term liabilities

24,012

23,659

Partners’ capital

Common unitholders

329,129

325,762

General partner

(1,303)

(929)

Accumulated other comprehensive loss, net of taxes

(18,041)

(18,765)

Total partners’ capital

309,785

306,068

Total liabilities and partners’ capital

$ 729,971

$ 673,917

[1]	See Note 2 - Investments.

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Statement Of Financial Position [Abstract]
Receivables, allowance	$ 8,002	$ 5,540

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
shares in Thousands, $ in Thousands

12 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2016

Sales:

Total sales

$ 1,677,837

$ 1,323,555

$ 1,161,338

Cost and expenses:

(Increase) decrease in the fair value of derivative instruments

^[1]

(11,408)

(2,193)

(18,217)

Delivery and branch expenses

357,580

306,534

276,493

Depreciation and amortization expenses

31,575

27,882

26,530

General and administrative expenses

24,227

24,998

23,366

Finance charge income

(4,700)

(4,054)

(3,079)

Operating income

66,068

55,332

87,404

Interest expense, net

(8,716)

(6,775)

(7,485)

Amortization of debt issuance costs

(1,288)

(1,281)

(1,247)

Other income, net

^[2]

7,043

Income before income taxes

63,107

47,276

78,672

Income tax expense

7,602

20,376

33,738

General Partner’s interest in net income

55,505

26,900

44,934

314

156

252

Limited Partners’ interest in net income

$ 55,191

$ 26,744

$ 44,682

Basic and diluted income per Limited Partner Unit :

^[3]

$ 0.89

^[4]

$ 0.46

^[4]

$ 0.70

Weighted average number of Limited Partner units outstanding:

Basic and Diluted

54,764

55,888

57,022

Product

Sales:

Total sales

$ 1,404,370

$ 1,065,076

$ 911,014

Installations and services

Sales:

Total sales

273,467

258,479

250,324

Cost of product

Cost and expenses:

Cost and expenses

957,843

675,386

539,831

Cost of installations and services

Cost and expenses:

Cost and expenses

$ 256,652

$ 239,670

$ 229,010

[1]	Represents the change in value of unrealized open positions and expired options.
[2]	See Note 2 - Other income, net.
[3]	See Note 18 - Earnings Per Limited Partner Units.
[4]	The sum of the quarters do not add-up to the total due to the weighting of Limited Partner Units outstanding, rounding or the theoretical effects of FASB ASC 260-10-45-60 to Master Limited Partners earnings per unit.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)
$ in Thousands

12 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2016

Statement Of Income And Comprehensive Income [Abstract]

Unrealized gain on pension plan obligation

$ 55,505

$ 26,900

$ 44,934

Other comprehensive income:

^[1]

2,075

3,356

3,067

Tax effect of unrealized gain on pension plan obligation

(625)

(1,359)

(1,285)

Unrealized loss on captive insurance collateral

(1,204)

Tax effect of unrealized loss on captive insurance collateral

254

Unrealized gain on interest rate hedge

Tax effect of unrealized gain on interest rate hedge

(10)

Total other comprehensive income

529

1,997

1,782

Total comprehensive income

$ 56,034

$ 28,897

$ 46,716

[1]	These items are included in the computation of net periodic pension cost. See Note 13 - Employee Benefit Plans.

CONSOLIDATED STATEMENTS OF PARTNERS' CAPITAL - USD ($)
shares in Thousands, $ in Thousands

Total

General Partner

Common Stock

Accumulated Other Comprehensive Income (Loss)

Beginning Balance at Sep. 30, 2015

$ 289,886

$ (283)

$ 312,713

$ (22,544)

Beginning Balance, unit at Sep. 30, 2015

326

57,283

Unrealized gain (loss) on pension plan obligation

44,934

$ 252

$ 44,682

^[1]

3,067

Tax effect of unrealized gain (loss) on pension plan obligation

(1,285)

Retirement of units, shares

^[2]

(23,092)

(485)

(22,607)

Retirement of units

^[3]

(12,017)

$ (12,017)

^[3]

(1,395)

Ending Balance at Sep. 30, 2016

301,493

$ (516)

$ 322,771

(20,762)

Ending Balance, Unit at Sep. 30, 2016

326

55,888

Unrealized gain (loss) on pension plan obligation

26,900

$ 156

$ 26,744

^[1]

3,356

Tax effect of unrealized gain (loss) on pension plan obligation

(1,359)

Ending Balance at Sep. 30, 2017

^[2]

(24,322)

(569)

(23,753)

306,068

$ (929)

$ 325,762

(18,765)

Ending Balance, Unit at Sep. 30, 2017

326

55,888

Reclassification of stranded tax effects resulting from tax reform

$ (195)

195

Unrealized gain (loss) on pension plan obligation

55,505

$ 314

55,191

^[1]

2,075

Tax effect of unrealized gain (loss) on pension plan obligation

(625)

Unrealized loss on captive insurance collateral

(1,204)

Tax effect of unrealized loss on captive insurance collateral

254

Unrealized gain on interest rate hedge

Tax effect of unrealized gain on interest rate hedge

(10)

Retirement of units, shares

^[2]

(25,603)

(688)

(24,915)

Retirement of units

^[3]

(26,714)

$ (26,714)

^[3]

(2,800)

Ending Balance at Sep. 30, 2018

$ 309,785

$ (1,303)

$ 329,129

$ (18,041)

Ending Balance, Unit at Sep. 30, 2018

326

53,088

[1]	These items are included in the computation of net periodic pension cost. See Note 13 - Employee Benefit Plans.
[2]	See Note 3 - Quarterly Distributions of Available Cash.
[3]	See Note 4 - Common Unit Repurchase Plans and Retirement.

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands

12 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2016

Cash flows provided by (used in) operating activities:

Adjustments to reconcile net income to net cash provided by (used in) operating activities:

$ 55,505

$ 26,900

$ 44,934

(Increase) decrease in the fair value of derivative instruments

^[1]

(11,408)

(2,193)

(18,217)

Depreciation and amortization

32,863

29,163

27,777

Provision (recovery) for losses on accounts receivable

6,283

1,639

(639)

Change in deferred taxes

14,685

10,134

9,670

Gain on sale of security business

^[2]

(7,043)

Changes in operating assets and liabilities net of amounts related to acquisitions:

(Increase) decrease in receivables

(37,149)

(19,844)

10,965

Decrease (increase) in inventories

4,177

(10,598)

9,979

Increase in other assets

(11,924)

(140)

(2,354)

Increase (decrease) in accounts payable

9,703

2,169

(705)

(Decrease) increase in customer credit balances

(6,563)

(23,085)

6,490

Increase in other current and long-term liabilities

8,331

6,913

14,057

Net cash provided by operating activities

57,460

21,058

101,957

Cash flows provided by (used in) investing activities:

Capital expenditures

(13,590)

(12,164)

(10,134)

Proceeds from sales of fixed assets

503

734

318

Proceeds from sale of security business

^[2]

6,824

Purchase of investments

^[3]

(35,242)

(11,647)

Acquisitions

(23,747)

(43,304)

(9,815)

Net cash used in investing activities

(65,252)

(66,381)

(19,631)

Cash flows provided by (used in) financing activities:

Revolving credit facility borrowings

161,604

Revolving credit facility repayments

(160,104)

Proceeds from term loan

100,000

Loan repayments

(76,300)

(16,200)

(7,500)

Customer retainage payments

(25,603)

(24,322)

(23,092)

Unit repurchases

(26,714)

(12,017)

(918)

(575)

(740)

Payments of debt issuance costs

(2,100)

(60)

(297)

Net cash used in financing activities

(30,135)

(41,157)

(43,646)

Net (decrease) increase in cash, cash equivalents and restricted cash

(37,927)

(86,480)

38,680

Cash, cash equivalents and restricted cash at beginning of period

52,708

139,188

100,508

Cash, cash equivalents and restricted cash at end of period

$ 14,781

$ 52,708

$ 139,188

[1]	Represents the change in value of unrealized open positions and expired options.
[2]	See Note 2 - Other income, net.
[3]	See Note 2 - Investments.

Organization

12 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Organization

1) Organization

Star Group, L.P. (“Star” the “Company,” “we,” “us,” or “our”) is a full service provider specializing in the sale of home heating and air conditioning products and services to residential and commercial home heating oil and propane customers. The Company has one reportable segment for accounting purposes. We also sell diesel, gasoline and home heating oil on a delivery only basis, and in certain of our marketing areas, we provide plumbing services primarily to our home heating oil and propane customer base. We believe we are the nation’s largest retail distributor of home heating oil based upon sales volume. Including our propane locations, we serve customers in the more northern and eastern states within the Northeast, Central and Southeast U.S. regions.

The Company is organized as follows:

•

Star is a limited partnership, which at September 30, 2018, had outstanding 53.1 million Common Units (NYSE: “SGU”), representing a 99.4% limited partner interest in Star, and 0.3 million general partner units, representing a 0.6% general partner interest in Star. Our general partner is Kestrel Heat, LLC, a Delaware limited liability company (“Kestrel Heat” or the “general partner”). The Board of Directors of Kestrel Heat (the “Board”) is appointed by its sole member, Kestrel Energy Partners, LLC, a Delaware limited liability company (“Kestrel”).

•

Star owns 100% of Star Acquisitions, Inc. (“SA”), a Minnesota corporation, that owns 100% of Petro Holdings, Inc. (“Petro”). SA and its subsidiaries are subject to Federal and state corporate income taxes. Star’s operations are conducted through Petro and its subsidiaries. Petro is primarily a Northeast, Central and Southeast region retail distributor of home heating oil and propane that at September 30, 2018 served approximately 454,000 residential and commercial home heating oil and propane customers. Petro also sells diesel, gasoline and home heating oil to approximately 76,000 customers on a delivery only basis. We installed, maintained, and repaired heating and air conditioning equipment and to a lesser extent provided these services outside our heating oil and propane customer base including approximately 16,000 service contracts for natural gas and other heating systems. In addition, we provided plumbing to approximately 23,000 customers.

•

Petroleum Heat and Power Co., Inc. (“PH&P”) is a 100% owned subsidiary of Star. PH&P is the borrower and Star is the guarantor of the fourth amended and restated credit agreement’s $100 million five-year senior secured term loan and the $300 million ($450 million during the heating season of December through April of each year) revolving credit facility, both due July 2, 2023. (See Note 12—Long-Term Debt and Bank Facility Borrowings)

Summary of Significant Accounting Policies

12 Months Ended

Sep. 30, 2018

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2) Summary of Significant Accounting Policies

Basis of Presentation

The Consolidated Financial Statements include the accounts of Star Group, L.P. and its subsidiaries. All material intercompany items and transactions have been eliminated in consolidation.

Comprehensive Income

Comprehensive income is comprised of Net income and Other comprehensive income. Other comprehensive income consists of the unrealized gain amortization on the Company’s pension plan obligation for its two frozen defined benefit pension plans, unrealized loss on available-for-sale investments, unrealized gain on interest rate hedge and the corresponding tax effects.

Use of Estimates

The preparation of financial statements in accordance with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition

Sales of petroleum products are recognized at the time of delivery to the customer and sales of heating and air conditioning equipment are recognized upon completion of installation. Revenue from repairs, maintenance and other services are recognized upon completion of the service. Payments received from customers for equipment service contracts are deferred and amortized into income over the terms of the respective service contracts, on a straight-line basis, which generally do not exceed one year. To the extent that the Company anticipates that future costs for fulfilling its contractual obligations under its service maintenance contracts will exceed the amount of deferred revenue currently attributable to these contracts, the Company recognizes a loss in current period earnings equal to the amount that anticipated future costs exceed related deferred revenues.

Cost of Product

Cost of product includes the cost of home heating oil, diesel, propane, kerosene, heavy oil, gasoline, throughput costs, barging costs, option costs, and realized gains/losses on closed derivative positions for product sales.

Cost of Installations and Services

Cost of installations and services includes equipment and material costs, wages and benefits for equipment technicians, dispatchers and other support personnel, subcontractor expenses, commissions and vehicle related costs.

Delivery and Branch Expenses

Delivery and branch expenses include wages and benefits and department related costs for drivers, dispatchers, garage mechanics, customer service, sales and marketing, compliance, credit and branch accounting, information technology, vehicle and property rental costs, insurance, weather hedge contract costs and recoveries, and operational management and support.

General and Administrative Expenses

General and administrative expenses include property costs, wages and benefits and department related costs for human resources, finance and corporate accounting, internal audit, administrative support and supply.

Allocation of Net Income

Net income for partners’ capital and statement of operations is allocated to the general partner and the limited partners in accordance with their respective ownership percentages, after giving effect to cash distributions paid to the general partner in excess of its ownership interest, if any.

Net Income per Limited Partner Unit

Income per limited partner unit is computed in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 260-10-05 Earnings Per Share, Master Limited Partnerships (EITF 03-06), by dividing the limited partners’ interest in net income by the weighted average number of limited partner units outstanding. The pro forma nature of the allocation required by this standard provides that in any accounting period where the Company’s aggregate net income exceeds its aggregate distribution for such period, the Company is required to present net income per limited partner unit as if all of the earnings for the periods were distributed, regardless of whether those earnings would actually be distributed during a particular period from an economic or practical perspective. This allocation does not impact the Company’s overall net income or other financial results. However, for periods in which the Company’s aggregate net income exceeds its aggregate distributions for such period, it will have the impact of reducing the earnings per limited partner unit, as the calculation according to this standard results in a theoretical increased allocation of undistributed earnings to the general partner. In accounting periods where aggregate net income does not exceed aggregate distributions for such period, this standard does not have any impact on the Company’s net income per limited partner unit calculation. A separate and independent calculation for each quarter and year-to-date period is performed, in which the Company’s contractual participation rights are taken into account.

Cash Equivalents, Receivables, Revolving Credit Facility Borrowings, and Accounts Payable

The carrying amount of cash equivalents, receivables, revolving credit facility borrowings, and accounts payable approximates fair value because of the short maturity of these instruments.

Cash, Cash Equivalents, and Restricted Cash

The Company considers all highly liquid investments with an original maturity of three months or less, when purchased, to be cash equivalents. At September 30, 2018, the $14.8 million of cash, cash equivalents, and restricted cash on the condensed consolidated statement of cash flows is composed of $14.5 million of cash and cash equivalents and $0.3 million of restricted cash. At September 30, 2017, the $52.7 million of cash, cash equivalents, and restricted cash on the condensed consolidated statement of cash flows is composed of $52.5 million of cash and cash equivalents and $0.3 million of restricted cash. Restricted cash represents deposits held by our captive insurance company that are required by state insurance regulations to remain in the captive insurance company as cash.

Receivables and Allowance for Doubtful Accounts

Accounts receivables from customers are recorded at the invoiced amounts. Finance charges may be applied to trade receivables that are more than 30 days past due, and are recorded as finance charge income.

The allowance for doubtful accounts is the Company’s best estimate of the amount of trade receivables that may not be collectible. The allowance is determined at an aggregate level by grouping accounts based on certain account criteria and its receivable aging. The allowance is based on both quantitative and qualitative factors, including historical loss experience, historical collection patterns, overdue status, aging trends, and current economic conditions. The Company has an established process to periodically review current and past due trade receivable balances to determine the adequacy of the allowance. No single statistic or measurement determines the adequacy of the allowance. The total allowance reflects management’s estimate of losses inherent in its trade receivables at the balance sheet date. Different assumptions or changes in economic conditions could result in material changes to the allowance for doubtful accounts.

Inventories

Liquid product inventories are stated at the lower of cost and net realizable value computed on the weighted average cost method. All other inventories, representing parts and equipment are stated at the lower of cost or net realizable value using the FIFO method.

Property and Equipment

Property and equipment are stated at cost. Depreciation is computed over the estimated useful lives of the depreciable assets using the straight-line method over three to thirty years.

Investments

The investments are held by our captive insurance company in an irrevocable trust as collateral for certain workers’ compensation, general and automobile liability claims. The collateral is required by a third party insurance carrier that insures per claim amounts above a set deductible. Due to the expected timing of claim payments, the nature of the collateral agreement with the carrier, and our captive insurance company’s source of other operating cash, the collateral is not expected to be used to pay obligations within the next twelve months.

At September 30, 2017, the investments were held for workers’ compensation, general and automobile liability claims incurred and expected to be incurred in fiscal 2017. In the first quarter of fiscal 2018 we deposited $34.2 million of cash into the irrevocable trust to secure certain workers’ compensation, general and automobile liability claims incurred and expected to be incurred from fiscal 2004 to fiscal 2016 and fiscal 2018.

At September 30, 2018, Investments is comprised of $44.8 million of Level 1 debt securities measured at fair value and $0.6 million of mutual funds measured at net asset value. At September 30, 2017, the balance was comprised of $11.3 million of Level 1 debt securities measured at fair value and $0.5 million of mutual funds measured at net asset value. Unrealized gains and losses, net of related income taxes, are reported as accumulated other comprehensive income (loss), except for losses from impairments which are determined to be other-than-temporary. Realized gains and losses, and declines in value judged to be other-than-temporary on available-for-sale securities are included in the determination of net income and are included in Interest expense, net, at which time the average cost basis of these securities are adjusted to fair value.

Goodwill and Intangible Assets

Goodwill and intangible assets include goodwill, customer lists, trade names and covenants not to compete.

Goodwill is the excess of cost over the fair value of net assets in the acquisition of a company. In accordance with FASB ASC 350-10-05 Intangibles-Goodwill and Other, goodwill and intangible assets with indefinite useful lives are not amortized, but instead are annually tested for impairment. Also in accordance with this standard, intangible assets with finite useful lives are amortized over their respective estimated useful lives to their estimated residual values, and reviewed for impairment. The Company performs its annual impairment review during its fiscal fourth quarter or more frequently if events or circumstances indicate that the value of goodwill might be impaired.

Customer lists are the names and addresses of an acquired company’s customers. Based on historical retention experience, these lists are amortized on a straight-line basis over seven to ten years.

Trade names are the names of acquired companies. Based on the economic benefit expected and historical retention experience of customers, trade names are amortized on a straight-line basis over three to twenty years.

Business Combinations

We use the acquisition method of accounting in accordance with FASB ASC 805 Business Combinations. The acquisition method of accounting requires us to use significant estimates and assumptions, including fair value estimates, as of the business combination date, and to refine those estimates as necessary during the measurement period (defined as the period, not to exceed one year, in which the amounts recognized for a business combination may be adjusted). Each acquired company’s operating results are included in our consolidated financial statements starting on the date of acquisition. The purchase price is equivalent to the fair value of consideration transferred. Tangible and identifiable intangible assets acquired and liabilities assumed as of the date of acquisition are recorded at the acquisition date fair value. The separately identifiable intangible assets generally are comprised of customer lists, trade names and covenants not to compete. Goodwill is recognized for the excess of the purchase price over the net fair value of assets acquired and liabilities assumed.

Costs that are incurred to complete the business combination such as legal and other professional fees are not considered part of consideration transferred, and are charged to general and administrative expense as they are incurred. For any given acquisition, certain contingent consideration may be identified. Estimates of the fair value of liability or asset classified contingent consideration are included under the acquisition method as part of the assets acquired or liabilities assumed. At each reporting date, these estimates are remeasured to fair value, with changes recognized in earnings.

Impairment of Long-lived Assets

The Company reviews intangible assets and other long-lived assets in accordance with FASB ASC 360-10-05-4 Property Plant and Equipment, Impairment or Disposal of Long-Lived Assets subsection, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. The Company determines whether the carrying values of such assets are recoverable over their remaining estimated lives through undiscounted future cash flow analysis. If such a review should indicate that the carrying amount of the assets is not recoverable, the Company will reduce the carrying amount of such assets to fair value.

Finance Charge Income

Finance charge income represents late customer payment charges and financing income from extended payment plans associated with installations.

Other Income, Net

Other income, net represents the $7.0 million gain on the sale of the Company’s security customer account base, which occurred in September 2018. The gain is composed of $6.8 million of cash proceeds and $0.4 million from the recognition of unamortized deferred service liabilities, partially offset by $0.2 million of other expenses.

Deferred Charges

Deferred charges represent the costs associated with the issuance of the term loan and revolving credit facility and are amortized over the life of the facility.

Advertising

Advertising costs are expensed as they are incurred. Advertising expenses were $15.1 million, $15.1 million, and $14.9 million, in 2018, 2017, and 2016, respectively and are recorded in delivery and branch expenses.

Customer Credit Balances

Customer credit balances represent payments received in advance from customers pursuant to a balanced payment plan (whereby customers pay on a fixed monthly basis) and the payments made have exceeded the charges for liquid product and other services.

Environmental Costs

Costs associated with managing hazardous substances and pollution are expensed on a current basis. Accruals are made for costs associated with the remediation of environmental pollution when it becomes probable that a liability has been incurred and the amount can be reasonably estimated. Liabilities are recorded in accrued expenses and other current liabilities.

Insurance Reserves

The Company uses a combination of insurance, self-insured retention and self-insurance for a number of risks, including workers’ compensation, general liability, vehicle liability, medical liability and property. Reserves are established and periodically evaluated, based upon expectations as to what our ultimate liability may be for outstanding claims using developmental factors based upon historical claim experience, including frequency, severity, demographic factors and other actuarial assumptions, supplemented with support from qualified actuaries. Liabilities are recorded in accrued expenses and other current liabilities.

Income Taxes

At a special meeting held October 25, 2017, unitholders voted in favor of proposals to have the Company be treated as a corporation effective November 1, 2017, instead of a partnership, for federal income tax purposes (commonly referred to as a “check-the-box” election) along with amendments to our Partnership Agreement to effect such changes in income tax classification. For corporate subsidiaries of the Company, a consolidated Federal income tax return is filed.

The accompanying financial statements are reported on a fiscal year, however, the Company and its Corporate subsidiaries file Federal and State income tax returns on a calendar year.

As most of the Company’s income is derived from its corporate subsidiaries, these financial statements reflect significant Federal and State income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amount of assets and liabilities and their respective tax bases and operating loss carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is recognized if, based on the weight of available evidence including historical tax losses, it is more likely than not that some or all of deferred tax assets will not be realized.

Sales, Use and Value Added Taxes

Taxes are assessed by various governmental authorities on many different types of transactions. Sales reported for product, installations and services exclude taxes.

Derivatives and Hedging

FASB ASC 815-10-05 Derivatives and Hedging, requires that derivative instruments be recorded at fair value and included in the consolidated balance sheet as assets or liabilities. The Company has elected not to designate its commodity derivative instruments as hedging instruments under this guidance, and the changes in fair value of the derivative instruments are recognized in our statement of operations. The Company has designated its interest rate swap agreements as hedging derivatives, and the changes in fair value are reported in accumulated other comprehensive income (loss).

Weather Hedge Contract

To partially mitigate the effect of weather on cash flows, the Company has used weather hedge contracts for a number of years. Weather hedge contracts are recorded in accordance with the intrinsic value method defined by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 815-45-15 Derivatives and Hedging, Weather Derivatives (EITF 99-2). The premium paid is included in the caption prepaid expenses and other current assets in the accompanying balance sheets and amortized over the life of the contract, with the intrinsic value method applied at each interim period.

The Company has weather hedge contracts for fiscal years 2018, 2019, 2020 and 2021. Under these contracts, we are entitled to receive a payment if the total number of degree days within the hedge period is less than the prior ten year average. The “Payment Thresholds,” or strikes, are set at various levels. In addition, we will be obligated to make a payment capped at $5.0 million if degree days exceed the prior ten year average. The hedge period runs from November 1 through March 31, taken as a whole, for each respective fiscal year. For fiscal 2019, 2020 and 2021 the maximum that the Company can receive is $12.5 million and the maximum that the Company may be obligated to pay is $5.0 million. In fiscal year 2018, the Company recorded a charge of $1.9 million under this contract that increased delivery and branch expenses. The amount was paid in April 2018. No charge or benefit was recorded in fiscal year 2017.

Recently Adopted Accounting Pronouncements

In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory. The update changes the measurement principle for inventory from the lower of cost or market to the lower of cost and net realizable value. The Company adopted the ASU effective December 31, 2017. The adoption of ASU No. 2015-11 did not have an impact on the Company’s consolidated financial statements and related disclosures.

In February 2018, the FASB issued ASU No. 2018-02, Income Statement – Reporting Comprehensive Income, which allow a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act. The Company adopted the ASU effective September 30, 2018. As a result of the adoption, Accumulated Other Comprehensive Income (Loss) as of September 30, 2018 increased by $0.2 million and Retained Earnings as of September 30, 2018 decreased by $0.2 million.

Recently Issued Accounting Pronouncements

In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The FASB has also issued several updates to ASU 2014-09. This ASU will replace most existing revenue recognition guidance in GAAP when it becomes effective. We plan to adopt the standard beginning in the first quarter of fiscal 2019 by using the cumulative effect transition method. The Company does not expect that the standard will have a material impact on its revenue streams, and consolidated financial statements. The standard does require additional disclosures. Upon adoption of the standard we will include additional disclosure of our revenue streams, performance obligations for our contracts with customers, contract asset and liability balances, and revenue generated from contract liabilities.

In February 2016, the FASB issued ASU No. 2016-02, Leases. The FASB has also issued several updates to ASU 2016-02. The update requires all leases with a term greater than twelve months to be recognized on the balance sheet by calculating the discounted present value of such leases and accounting for them through a right-of-use asset and an offsetting lease liability, and the disclosure of key information pertaining to leasing arrangements. This new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2020, with early adoption permitted. The Company does not intend to early adopt. The Company is continuing to evaluate the effect that ASU No. 2016-02 could have on its consolidated financial statements and related disclosures, but has not yet selected a transition method. The new guidance will materially change how we account for operating leases for office space, trucks and other equipment. Upon adoption, we expect to recognize discounted right-of-use assets and offsetting lease liabilities related to our operating leases of office space, trucks and other equipment. As of September 30, 2018, the undiscounted future minimum lease payments through 2033 for such operating leases are approximately $127.6 million, but what amount of leasing activity is expected between September 30, 2018, and the date of adoption, are currently unknown. For this reason we are unable to estimate the discounted right-of-use assets and lease liabilities as of the date of adoption.

In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses. The update broadens the information that an entity should consider in developing expected credit loss estimates, eliminates the probable initial recognition threshold, and allows for the immediate recognition of the full amount of expected credit losses. This new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2021, with early adoption permitted in the first quarter of fiscal 2020. The Company is evaluating the effect that ASU No. 2016-13 will have on its consolidated financial statements and related disclosures, but has not yet determined the timing of adoption.

In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flow (Topic 230): Classification of Certain Cash Receipts and Cash Payments. The update addresses the issues of debt prepayment or debt extinguishment costs, settlement of zero-coupon debt instruments or other debt instruments with coupon interest rates that are insignificant in relation to the effective interest rate of the borrowing, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, proceeds from the settlement of corporate owned life insurance policies, distributions received from equity method investees, beneficial interests in securitization transactions, and separately identifiable cash flows and application of the predominance principle. This new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2019, with early adoption permitted. The Company does not expect ASU 2016-15 to have a material impact on its consolidated financial statements and related disclosures.

In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the definition of a business. The update clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2019, with early adoption permitted. The Company does not expect ASU 2017-01 to have a material impact on its consolidated financial statements and related disclosures.

In January 2017, the FASB issued ASU No. 2017-04, Intangibles – Goodwill and Other (Topic 230): Simplifying the test for goodwill impairment. The update simplifies how an entity is required to test goodwill for impairment. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value, but not exceed the total amount of goodwill allocated to the reporting unit. This new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2021, with early adoption permitted. The Company has not determined the timing of adoption, but does not expect ASU 2017-04 to have a material impact on its consolidated financial statements and related disclosures.

In August 2018, the FASB issued ASU No. 2018-14, Compensation - Retirement Benefits - Defined Benefit Plans - General: Changes to the Disclosure Requirements for Defined Benefit Plans, which modifies the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans by removing and adding certain disclosures for these plans. The new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2021, with early adoption permitted. The Company is evaluating the effect that ASU No. 2018-02 will have on its consolidated financial statements and related disclosures, but has not determined the timing of adoption.

In August 2018, the FASB issued ASU No. 2018-15, Intangibles—Goodwill and Other—Internal-Use Software: Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement that is a Service Contract, which will align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2022, with early adoption permitted. The Company is evaluating the effect that ASU No. 2018-15 will have on its consolidated financial statements and related disclosures, but has not determined the timing of adoption.

Quarterly Distribution of Available Cash

12 Months Ended

Sep. 30, 2018

Quarterly Financial Information Disclosure [Abstract]

Quarterly Distribution of Available Cash

3) Quarterly Distribution of Available Cash

The Company agreement provides that beginning October 1, 2008, the minimum quarterly distributions on the common units will start accruing at the rate of $0.0675 per quarter ($0.27 on an annual basis) in accordance with the Partnership Agreement. In general, the Company intends to distribute to its partners on a quarterly basis, all of its available cash, if any, in the manner described below. “Available cash” generally means, for any of its fiscal quarters, all cash on hand at the end of that quarter, less the amount of cash reserves that are necessary or appropriate in the reasonable discretion of the general partners to:

•

provide for the proper conduct of the Company’s business including acquisitions and debt payments;

•

comply with applicable law, any of its debt instruments or other agreements; or

•

provide funds for distributions to the common unitholders during the next four quarters, in some circumstances.

Available cash will generally be distributed as follows:

•

first, 100% to the common units, pro rata, until the Company distributes to each common unit the minimum quarterly distribution of $0.0675;

•

second, 100% to the common units, pro rata, until the Company distributes to each common unit any arrearages in payment of the minimum quarterly distribution on the common units for prior quarters;

•

third, 100% to the general partner units, pro rata, until the Company distributes to each general partner unit the minimum quarterly distribution of $0.0675;

•

fourth, 90% to the common units, pro rata, and 10% to the general partner units, pro rata (subject to the Management Incentive Plan), until the Company distributes to each common unit the first target distribution of $0.1125; and

•

thereafter, 80% to the common units, pro rata, and 20% to the general partner units, pro rata.

The Company is obligated to meet certain financial covenants under the fourth amended and restated credit agreement (“Credit Agreement”). The Company must maintain excess availability of at least 15.0% of the revolving commitment then in effect and a fixed charge coverage ratio of 1.15 in order to make any distributions to unitholders.

For fiscal 2018, 2017, and 2016, cash distributions declared per common unit were $0.455, $0.425, and $0.395, respectively.

For fiscal 2018, 2017, and 2016, $0.6 million, $0.5 million, and $0.4 million, respectively, of incentive distributions were paid to the general partner, exclusive of amounts paid subject to the Management Incentive Plan.

Common Unit Repurchase Plans and Retirement

12 Months Ended

Sep. 30, 2018

Equity [Abstract]

Common Unit Repurchase Plans and Retirement

4) Common Unit Repurchase Plans and Retirement

In July 2012, the Board adopted a plan to repurchase certain of the Company’s Common Units (the “Repurchase Plan”). Prior to February 2018, the Company had repurchased approximately 2.7 million Common Units under the Repurchase Plan. In February 2018, the Board authorized an increase of the number of Common Units that remained available for the Company to repurchase from 2.2 million to a total of 5.5 million. In August 2018, the Board authorized a further increase of the number of Common Units that are available for the Company to repurchase from 3.0 million to a total of 5.55 million, of which, 3.05 million were available for repurchase in open market transactions and 2.5 million were available for repurchase in privately-negotiated transactions. The Company repurchased approximately 2.8 million Common Units in in fiscal year 2018, and 5.4 million total Common Units remain available for repurchase at the end of the fiscal year 2018. There is no guarantee of the exact number of units that will be purchased under the program and the Company may discontinue purchases at any time. The program does not have a time limit. The Board may also approve additional purchases of units from time to time in private transactions. The Company’s repurchase activities take into account SEC safe harbor rules and guidance for issuer repurchases. All of the Common Units purchased in the repurchase program will be retired.

Under the Company’s fourth amended and restated credit agreement dated July 2, 2018, in order to repurchase Common Units we must maintain Availability (as defined in the amended and restated credit agreement) of $45 million, 15.0% of the facility size of $300 million (assuming the non-seasonal aggregate commitment is outstanding) on a historical pro forma and forward-looking basis, and a fixed charge coverage ratio of not less than 1.15 measured as of the date of repurchase. The following table shows repurchases under the Repurchase Plan.

(in thousands, except per unit amounts)
Period	Total Number of Units Purchased		Average Price Paid per Unit (a)		Total Number of Units Purchased as Part of Publicly Announced Plans or Programs		Maximum Number of Units that May Yet Be Purchased
Fiscal year 2012 to 2017 total		5,137	$	5.78		2,693		2,207
First quarter fiscal year 2018 total		—	$	—		—		2,207
Second quarter fiscal year 2018 total		1,281	$	9.38		1,281		4,219	(b)
Third quarter fiscal year 2018 total		1,089	$	9.66		1,089		3,130
July 2018		125	$	9.72		125		3,005
August 2018		114	$	9.68		114		5,550	(c)
September 2018		191	$	9.73		191		5,359
Fourth quarter fiscal year 2018 total		430	$	9.72		430		5,359
Fiscal year 2018 total		2,800	$	9.54		2,800		5,359
October 2018		151	$	9.70		151		5,208
November 2018		182	$	9.71		182		5,026	(d)

(a)	Amounts include repurchase costs.

(b)	In February 2018, the Board authorized an increase in the number of Common Units available for repurchase from 2.2 million to 5.5 million.

(c)	In August 2018, the Board authorized an increase in the number of Common Units available for repurchase from 2.9 million to 5.55 million.

(d)	Of the total available for repurchase, approximately 2.5 million are available for repurchase in open market transactions and 2.5 million are available for repurchase in privately-negotiated transactions.

Investments

12 Months Ended

Sep. 30, 2018

Investments Debt And Equity Securities [Abstract]

Investments

5) Investments

The Company considers all of its investments to be available-for-sale. Investments at September 30, 2018 consist of the following (in thousands):


	Amortized Cost		Gross Unrealized Gain		Gross Unrealized (Loss)			Fair Value
Cash and Receivables	$	350	$	—	$	—		$	350
U.S. Government Sponsored Agencies		10,735		—		(192	)		10,543
Corporate Debt Securities		30,427		—		(928	)		29,499
Foreign Bonds and Notes		5,111		—		(84	)		5,027
Total	$	46,623	$	—	$	(1,204	)	$	45,419

Maturities of investments were as follows at September 30, 2018 (in thousands):


	Net Carrying Amount
Due within one year	$	4,505
Due after one year through five years		21,710
Due after five years through ten years		19,204
Total	$	45,419

Derivatives and Hedging-Disclosures and Fair Value Measurements

12 Months Ended

Sep. 30, 2018

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Derivatives and Hedging-Disclosures and Fair Value Measurements

6) Derivatives and Hedging—Disclosures and Fair Value Measurements

The Company uses derivative instruments such as futures, options and swap agreements in order to mitigate exposure to market risk associated with the purchase of home heating oil for price-protected customers, physical inventory on hand, inventory in transit, priced purchase commitments and internal fuel usage. FASB ASC 815-10-05 Derivatives and Hedging, established accounting and reporting standards requiring that derivative instruments be recorded at fair value and included in the consolidated balance sheet as assets or liabilities, along with qualitative disclosures regarding the derivative activity. The Company has elected not to designate its commodity derivative instruments as hedging derivatives, but rather as economic hedges whose change in fair value is recognized in its statement of operations in the line item (Increase) decrease in the fair value of derivative instruments. Depending on the risk being economically hedged, realized gains and losses are recorded in cost of product, cost of installations and services, or delivery and branch expenses.

As of September 30, 2018, to hedge a substantial majority of the purchase price associated with heating oil gallons anticipated to be sold to its price-protected customers, the Company held the following derivative instruments that settle in future months to match anticipated sales: 11.7 million gallons of swap contracts with a notional value of $24.6 million and a fair value of $2.9 million, 3.2 million gallons of call options with a notional value of $8.2 million and a fair value of $0.2 million, 5.6 million gallons of put options with a notional value of $8.5 million and a fair value of $2 thousand, and 85.4 million net gallons of synthetic call options with an average notional value of $182.9 million and a fair value of $14.0 million. To hedge the inter-month differentials for its price-protected customers, its physical inventory on hand and inventory in transit, the Company, as of September 30, 2018, had 1.2 million gallons of purchased swap contracts with a notional value of $2.6 million and a fair value of $0.2 million, 53.1 million gallons of purchased future contracts that settle daily with a notional value of $114.3 million and a fair value of $9.7 million, and 68.9 million gallons of sold future contracts that settle daily with a notional value of $148.8 million and a fair value of $(12.6) million. To hedge its internal fuel usage and other related activities for fiscal 2019, the Company, as of September 30, 2018, had 6.5 million gallons of swap contracts with a notional value of $13.7 million and a fair value of $1.0 million that settle in future months and 0.5 million net gallons of synthetic call options with a notional value of $1.0 million and a fair value of $0.1 million.

As of September 30, 2017, to hedge a substantial majority of the purchase price associated with heating oil gallons anticipated to be sold to its price-protected customers, the Company held the following derivative instruments that settle in future months to match anticipated sales: 15.6 million gallons of swap contracts with a notional value of $25.5 million and a fair value of $2.3 million, 6.1 million gallons of call options with a notional value of $13.6 million and a fair value of $0.1 million, 8.1 million gallons of put options with a notional value of $8.8 million and a fair value of $2 thousand, and 79.0 million net gallons of synthetic call options with an average notional value of $134.3 million and a fair value of $4.1 million. To hedge the inter-month differentials for its price-protected customers, its physical inventory on hand and inventory in transit, the Company, as of September 30, 2017, had 1.3 million gallons of purchased swap contracts with a notional value of $2.2 million and a fair value of $0.2 million, and 16.8 million gallons of sold swap contracts with a notional value of $28.5 million and a fair value of $(1.9) million that settle in future months, 5.2 million gallons of purchased future contracts that settle daily with a notional value of $8.5 million, and 11.3 million gallons of sold future contracts that settle daily with a notional value of $18.0 million. To hedge its internal fuel usage and other related activities for fiscal 2018, the Company, as of September 30, 2017, had 6.3 million gallons of swap contracts with a notional value of $9.9 million and a fair value of $1.1 million that settle in future months.

In August 2018, the Company entered into interest rate swap agreements in order to mitigate exposure to market risk associated with variable rate interest on $50.0 million, or 50%, of our long term debt. The Company has designated its interest rate swap agreements as cash flow hedging derivatives. To the extent these derivative instruments are effective and the standard’s documentation requirements have been met, changes in fair value are recognized in other comprehensive income until the underlying hedged item is recognized in earnings. As of September 30, 2018, the fair value of the swap contracts was $39 thousand. We utilized Level 2 inputs in the fair value hierarchy of valuation techniques to determine the fair value of the swap contracts.

The Company’s derivative instruments are with the following counterparties: Bank of America, N.A., Bank of Montreal, Cargill, Inc., Citibank, N.A., JPMorgan Chase Bank, N.A., Key Bank, N.A., Regions Financial Corporation, Toronto-Dominion Bank and Wells Fargo Bank, N.A. The Company assesses counterparty credit risk and considers it to be low. We maintain master netting arrangements that allow for the non-conditional offsetting of amounts receivable and payable with counterparties to help manage our risks and record derivative positions on a net basis. The Company generally does not receive cash collateral from its counterparties and does not restrict the use of cash collateral it maintains at counterparties. At September 30, 2018, the aggregate cash posted as collateral in the normal course of business at counterparties was $1.2 million. Positions with counterparties who are also parties to our Credit Agreement are collateralized under that facility. As of September 30, 2018, no hedge positions and payable amounts were secured under the credit facility.

FASB ASC 820-10 Fair Value Measurements and Disclosures, established a three-tier fair value hierarchy, which classified the inputs used in measuring fair value. These tiers include: Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The Company’s Level 1 derivative assets and liabilities represent the fair value of commodity contracts used in its hedging activities that are identical and traded in active markets. The Company’s Level 2 derivative assets and liabilities represent the fair value of commodity and interest rate contracts used in its hedging activities that are valued using either directly or indirectly observable inputs, whose nature, risk and class are similar. No significant transfers of assets or liabilities have been made into and out of the Level 1 or Level 2 tiers. All derivative instruments were non-trading positions and were either a Level 1 or Level 2 instrument. The Company had no Level 3 derivative instruments. The fair market value of our Level 1 and Level 2 derivative assets and liabilities are calculated by our counter-parties and are independently validated by the Company. The Company’s calculations are, for Level 1 derivative assets and liabilities, based on the published New York Mercantile Exchange (“NYMEX”) market prices for the commodity contracts open at the end of the period. For Level 2 derivative assets and liabilities the calculations performed by the Company are based on a combination of the NYMEX published market prices and other inputs, including such factors as present value, volatility and duration.

The Company had no assets or liabilities that are measured at fair value on a nonrecurring basis subsequent to their initial recognition. The Company’s financial assets and liabilities measured at fair value on a recurring basis are listed on the following table.

(In thousands)					Fair Value Measurements at Reporting Date Using:
Derivatives Not Designated as Hedging Instruments					Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs
Under FASB ASC 815-10	Balance Sheet Location	Total			Level 1		Level 2
	Asset Derivatives at September 30, 2018
Commodity contracts	Fair asset value of derivative instruments	$	17,710		$	—	$	17,710
Commodity contracts	Long-term derivative assets included in the deferred charges and other assets, net balance		906			—		906
Commodity contract assets at September 30, 2018		$	18,616		$	—	$	18,616
	Liability Derivatives at September 30, 2018
Commodity contracts	Fair liability and fair asset value of derivative instruments	$	-		$	—	$	—
Commodity contracts	Cash collateral		-			—		—
Commodity contracts	Long-term derivative liabilities included in the deferred charges and other assets, net balance		(103	)		—		(103	)
Commodity contract liabilities at September 30, 2018		$	(103	)	$	—	$	(103	)
	Asset Derivatives at September 30, 2017
Commodity contracts	Fair asset and fair liability value of derivative instruments	$	7,729		$	—	$	7,729
Commodity contracts	Long-term derivative assets included in the deferred charges and other assets, net balance		996			—		996
Commodity contract assets at September 30, 2017		$	8,725		$	—	$	8,725
	Liability Derivatives at September 30, 2017
Commodity contracts	Fair liability and fair asset value of derivative instruments	$	(2,086	)	$	—	$	(2,086	)
Commodity contracts	Cash collateral		—			—		—
Commodity contracts	Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities balances		(731	)		—		(731	)
Commodity contract liabilities at September 30, 2017		$	(2,817	)	$	—	$	(2,817	)

The Company’s derivative assets (liabilities) offset by counterparty and subject to an enforceable master netting arrangement are listed on the following table.

(In thousands)									Gross Amounts Not Offset in the Statement of Financial Position
Offsetting of Financial Assets (Liabilities) and Derivative Assets (Liabilities)	Gross Assets Recognized		Gross Liabilities Offset in the Statement of Financial Position			Net Assets (Liabilities) Presented in the Statement of Financial Position			Financial Instruments		Cash Collateral Received		Net Amount
Fair asset value of derivative instruments	$	17,710	$	—		$	17,710		$	—	$	—	$	17,710
Long-term derivative assets included in other long-term assets, net		906		(103	)		803			—		—		803
Fair liability value of derivative instruments		—		—			—			—		—		—
Long-term derivative liabilities included in other long-term liabilities, net		—		—			—			—		—		—
Total at September 30, 2018	$	18,616	$	(103	)	$	18,513		$	—	$	—	$	18,513
Fair asset value of derivative instruments	$	6,023	$	(91	)	$	5,932		$	—	$	—	$	5,932
Long-term derivative assets included in other long-term assets, net		996		(730	)		266			—		—		266
Fair liability value of derivative instruments		1,706		(1,995	)		(289	)		—		—		(289	)
Long-term derivative liabilities included in other long-term liabilities, net		—		(1	)		(1	)		—		—		(1	)
Total at September 30, 2017	$	8,725	$	(2,817	)	$	5,908		$	—	$	—	$	5,908

(In thousands)
The Effect of Derivative Instruments on the Statement of Operations
		Amount of (Gain) or Loss Recognized
		Years Ended September 30,
Derivatives Not Designated as Hedging Instruments Under FASB ASC 815-10	Location of (Gain) or Loss Recognized in Income on Derivative	2018			2017			2016
Commodity contracts	Cost of product (a)	$	10,379		$	6,386		$	16,977
Commodity contracts	Cost of installations and service (a)	$	(726	)	$	(526	)	$	949
Commodity contracts	Delivery and branch expenses (a)	$	(1,403	)	$	(422	)	$	2,405
Commodity contracts	(Increase) / decrease in the fair value of derivative instruments (b)	$	(11,408	)	$	(2,193	)	$	(18,217	)

(a)	Represents realized closed positions and includes the cost of options as they expire.

(b)	Represents the change in value of unrealized open positions and expired options.

Inventories

12 Months Ended

Sep. 30, 2018

Inventory Disclosure [Abstract]

Inventories

7) Inventories

The Company’s product inventories are stated at the lower of cost and net realizable value computed on the weighted average cost method. All other inventories, representing parts and equipment are stated at the lower of cost and net realizable value using the FIFO method. The components of inventory were as follows (in thousands):

	September 30,
	2018		2017
Product		34,618	$	37,941
Parts and equipment		21,759		21,655
Total inventory	$	56,377	$	59,596

Product inventories were comprised of 16.3 million gallons and 24.2 million gallons on September 30, 2018 and September 30, 2017, respectively. The Company has market price based product supply contracts for approximately 287.0 million gallons of home heating oil and propane, and 44.8 million gallons of diesel and gasoline, which it expects to fully utilize to meet its requirements over the next twelve months.

During fiscal 2018, Global Companies LLC provided approximately 8% and during fiscal 2017, Global Companies LLC and NIC Holding Corp. provided approximately 13% and 8%, respectively, of our petroleum product purchases. No other single supplier provided more than 8% of our product supply during fiscal 2018 and 2017.

Property and Equipment

12 Months Ended

Sep. 30, 2018

Property Plant And Equipment [Abstract]

Property and Equipment

8) Property and Equipment

The components of property and equipment were as follows (in thousands):

	September 30,
	2018		2017
Land and land improvements	$	19,230	$	18,127
Buildings and leasehold improvements		34,557		34,175
Fleet and other equipment		66,734		62,500
Tanks and equipment		45,860		41,744
Furniture, fixtures and office equipment		44,200		44,766
Total		210,581		201,312
Less accumulated depreciation and amortization		122,963		121,639
Property and equipment, net	$	87,618	$	79,673

Depreciation and amortization expense was $12.0 million, $11.1 million, and $11.1 million, for the fiscal years ended September 30, 2018, 2017 and 2016 respectively.

Business Combinations

12 Months Ended

Sep. 30, 2018

Business Combinations [Abstract]

Business Combinations

9) Business Combinations

During fiscal 2018, the Company acquired five heating oil dealers and one motor fuel dealer for an aggregate purchase price of approximately $25.2 million; $23.7 million in cash and $1.5 million of deferred liabilities. The gross purchase price was allocated $15.3 million to intangible assets, $7.5 million to fixed assets and $2.4 million to working capital. The acquired companies’ operating results are included in the Company’s consolidated financial statements starting on their respective acquisition date, and are not material to the Company’s financial condition, results of operations, or cash flows.

During fiscal 2017, the Company acquired four heating oil dealers, two propane dealers and a plumbing service provider for an aggregate purchase price of approximately $44.8 million; $43.3 million in cash and $1.5 million of deferred liabilities (including $0.6 million of contingent consideration). The gross purchase price was allocated $37.5 million to intangible assets, $10.2 million to fixed assets and reduced by $2.9 million in working capital credits. The acquired companies’ operating results are included in the Company’s consolidated financial statements starting on their respective acquisition date, and are not material to the Company’s financial condition, results of operations, or cash flows.

During fiscal 2016, the Company acquired a heating oil dealer, a motor fuel dealer, and two propane dealers for purchase prices aggregating approximately $9.8 million. The aggregate purchase price was allocated $5.7 million to intangible assets, $1.7 million to goodwill, $2.5 million to fixed assets, and reduced by $0.1 million for working capital credits. The acquired companies’ operating results are included in the Company’s consolidated financial statements starting on their respective acquisition date, and are not material to the Company’s financial condition, results of operations, or cash flows.

Goodwill and Other Intangible Assets

12 Months Ended

Sep. 30, 2018

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

10) Goodwill and Other Intangible Assets

Goodwill

The Company performs a qualitative, and when necessary quantitative, impairment test on its goodwill annually on August 31^st. This qualitative assessment includes reviewing factors such as macroeconomic conditions, industry and market considerations, cost factors, overall financial performance and other relevant entity-specific events. Under FASB ASC 350-10-05 Intangibles-Goodwill and Other, goodwill impairment if any, needs to be determined if the net book value of a reporting unit exceeds its estimated fair value. If goodwill of a reporting unit is determined to be impaired, the amount of impairment is measured based on the excess of the net book value of the goodwill over the implied fair value of the goodwill.

The Company performed its annual goodwill impairment valuation in each of the periods ending August 31, 2018, 2017, and 2016, and it was determined based on each year’s analysis that there was no goodwill impairment.

A summary of changes in the Company’s goodwill during the fiscal years ended September 30, 2018 and 2017 are as follows (in thousands):

Balance as of September 30, 2016	$	212,760
Fiscal year 2017 business combinations		13,155
Balance as of September 30, 2017		225,915
Fiscal year 2018 business combinations		2,521
Balance as of September 30, 2018	$	228,436

Intangibles, net

Intangible assets subject to amortization consist of the following (in thousands):

	September 30,
	2018						2017
	Gross						Gross
	Carrying		Accum.				Carrying		Accum.
	Amount		Amortization		Net		Amount		Amortization		Net
Customer lists	$	358,776	$	279,990	$	78,786	$	346,784	$	264,632	$	82,152
Trade names and other intangibles		32,739		13,081		19,658		32,047		8,981		23,066
Total	$	391,515	$	293,071	$	98,444	$	378,831	$	273,613	$	105,218

Amortization expense for intangible assets was $19.6 million, $16.7 million, and $15.4 million, for the fiscal years ended September 30, 2018, 2017, and 2016, respectively. Total estimated annual amortization expense related to intangible assets subject to amortization, for the year ended September 30, 2019 and the four succeeding fiscal years ended September 30, is as follows (in thousands):

	Amount
2019	$	18,170
2020	$	16,527
2021	$	14,020
2022	$	12,003
2023	$	10,850

Accrued Expenses and Other Current Liabilities

12 Months Ended

Sep. 30, 2018

Payables And Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

11) Accrued Expenses and Other Current Liabilities

The components of accrued expenses and other current liabilities were as follows (in thousands):

	September 30,
	2018		2017
Accrued wages and benefits		25,712	$	24,425
Accrued insurance		77,890		67,712
Other accrued expenses and other current liabilities		12,834		16,312
Total accrued expenses and other current liabilities	$	116,436	$	108,449

Long-Term Debt and Bank Facility Borrowings

12 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

Long-Term Debt and Bank Facility Borrowings

12) Long-Term Debt and Bank Facility Borrowings

The Company's debt is as follows	September 30,
(in thousands):	2018				2017
	Carrying				Carrying
	Amount		Fair Value (a)		Amount		Fair Value
Revolving Credit Facility Borrowings	$	1,500	$	1,500	$	—	$	—
Senior Secured Term Loan (b)		99,280		100,000		75,717		76,300
Total debt	$	100,780	$	101,500	$	75,717	$	76,300
Total short-term portion of debt	$	9,000	$	9,000	$	10,000	$	10,000
Total long-term portion of debt	$	91,780	$	92,500	$	65,717	$	66,300

(a)

The face amount of the Company’s variable rate long-term debt approximates fair value.

(b)

Carrying amounts are net of unamortized debt issuance costs of $0.7 million as of September 30, 2018 and $0.6 million as of September 30, 2017.

On July 2, 2018, the Company refinanced its five-year term loan and the revolving credit facility with the execution of the fourth amended and restated revolving credit facility agreement with a bank syndicate comprised of twelve participants, which enables the Company to borrow up to $300 million ($450 million during the heating season of December through April of each year) on a revolving credit facility for working capital purposes (subject to certain borrowing base limitations and coverage ratios), provides for a $100 million five-year senior secured term loan (“Term Loan”), allows for the issuance of up to $25 million in letters of credit, and has a maturity date of July 2, 2023.

The Company can increase the revolving credit facility size by $200 million without the consent of the bank group. However, the bank group is not obligated to fund the $200 million increase. If the bank group elects not to fund the increase, the Company can add additional lenders to the group, with the consent of the Agent, which shall not be unreasonably withheld. Obligations under the fourth amended and restated credit facility are guaranteed by the Company and its subsidiaries and are secured by liens on substantially all of the Company’s assets including accounts receivable, inventory, general intangibles, real property, fixtures and equipment.

All amounts outstanding under the fourth amended and restated revolving credit facility become due and payable on the facility termination date of July 2, 2023. The Term Loan is repayable in quarterly payments of $2.5 million with first payment due December 31, 2018, plus an annual payment equal to 25% of the annual Excess Cash Flow as defined in the agreement (an amount not to exceed $15 million annually), less certain voluntary prepayments made during the year, with final payment at maturity. The Company does not expect to make additional term loan repayments due to Excess Cash Flow for the fiscal year ended September 30, 2018.

The interest rate on the fourth amended and restated revolving credit facility and the term loan is based on a margin over LIBOR or a base rate. At September 30, 2018, the effective interest rate on the term loan and revolving credit facility borrowings was approximately 5.2% and 3.8%, respectively. At September 30, 2017, the effective interest rate on the term loan was approximately 4.1%. There were no revolving credit facility borrowings in fiscal 2017.

The Commitment Fee on the unused portion of the revolving credit facility is 0.30% from December through April, and 0.20% from May through November.

The fourth amended and restated credit agreement requires the Company to meet certain financial covenants, including a fixed charge coverage ratio (as defined in the credit agreement) of not less than 1.1 as long as the Term Loan is outstanding or revolving credit facility availability is less than 12.5% of the facility size. In addition, as long as the Term Loan is outstanding, a senior secured leverage ratio at any time cannot be more than 3.0 as calculated during the quarters ending June or September, and at any time no more than 4.5 as calculated during the quarters ending December or March.

Certain restrictions are also imposed by the agreement, including restrictions on the Company’s ability to incur additional indebtedness, to pay distributions to unitholders, to pay certain inter-company dividends or distributions, make investments, grant liens, sell assets, make acquisitions and engage in certain other activities.

At September 30, 2018, $100.0 million of the term loan was outstanding, $1.5 million was outstanding under the revolving credit facility, no hedge positions were secured under the Credit Agreement, and $7.1 million of letters of credit were issued and outstanding. At September 30, 2017, $76.3 million of the term loan under the third amended and restated revolving credit facility agreement was outstanding, no amount was outstanding under the respective revolving credit facility, $0.1 million of hedge positions were secured, and $48.0 million of letters of credit were issued and outstanding.

At September 30, 2018, availability was $189.0 million, the Company was in compliance with the fixed charge coverage ratio and the senior secured leverage ratio, and the restricted net assets totaled approximately $299.8 million. Restricted net assets are assets in the Company’s subsidiaries, the distribution or transfer of which to Star Group, L.P. are subject to limitations under its Credit Agreement. At September 30, 2017, availability was $166.1 million, the Company was in compliance with the fixed charge coverage ratio and the senior secured leverage ratio, and the restricted net assets totaled approximately $296.2 million.

As of September 30, 2018, the maturities (including working capital borrowings and expected repayments due to Excess Cash Flow) during fiscal years ending September 30, are set forth in the following table (in thousands):

2019	$	9,000
2020	$	10,000
2021	$	10,000
2022	$	10,000
2023	$	62,500
Thereafter	$	—

Employee Benefit Plans

12 Months Ended

Sep. 30, 2018

Compensation And Retirement Disclosure [Abstract]

Employee Benefit Plans

13) Employee Benefit Plans

Defined Contribution Plans

The Company has several 401(k) and other defined contribution plans that cover eligible non-union and union employees, and makes employer contributions to these plans, subject to IRS limitations. These plans provide for each participant to contribute from 0% to 60% of compensation, subject to IRS limitations. The Company’s aggregate contributions to the 401(k) plans during fiscal 2018, 2017, and 2016, were $6.7 million, $6.3 million, and $6.0 million, respectively. The Company’s aggregate contribution to the other defined contribution plans for fiscal years 2018, 2017, and 2016, were $0.6 million, $0.7 million, and $0.7 million respectively.

Management Incentive Compensation Plan

The Company has a Management Incentive Compensation Plan (“the Plan”). The long-term compensation structure is intended to align the employee’s performance with the long-term performance of our unitholders. Under the Plan, certain named employees who participate shall be entitled to receive a pro rata share of an amount in cash equal to:

•

50% of the distributions (“Incentive Distributions”) of Available Cash in excess of the minimum quarterly distribution of $0.0675 per unit otherwise distributable to Kestrel Heat pursuant to the Company Agreement on account of its general partner units; and

•

50% of the cash proceeds (the “Gains Interest”) which Kestrel Heat shall receive from the sale of its general partner units (as defined in the Partnership Agreement), less expenses and applicable taxes.

The pro rata share payable to each participant under the Plan is based on the number of participation points as described under “Fiscal 2015 Compensation Decisions—Management Incentive Compensation Plan.” The amount paid in Incentive Distributions is governed by the Partnership Agreement and the calculation of Available Cash.

To fund the benefits under the Plan, Kestrel Heat has agreed to forego receipt of the amount of Incentive Distributions that are payable to plan participants. For accounting purposes, amounts payable to management under this Plan will be treated as compensation and will reduce net income. Kestrel Heat has also agreed to contribute to the Company, as a contribution to capital, an amount equal to the Gains Interest payable to participants in the Plan by the Company. The Company is not required to reimburse Kestrel Heat for amounts payable pursuant to the Plan.

The Plan is administered by the Company’s Chief Financial Officer under the direction of the Board or by such other officer as the Board may from time to time direct. In general, no payments will be made under the Plan if the Company is not distributing cash under the Incentive Distributions described above.

In fiscal 2012, the Board of Directors adopted certain amendments (the “Plan Amendments”) to the Plan. Under the Plan Amendments, the number and identity of the Plan participants and their participation interests in the Plan have been frozen at the current levels. In addition, under the Plan Amendments, the plan benefits (to the extent vested) may be transferred upon the death of a participant to his or her heirs. A participant’s vested percentage of his or her plan benefits will be 100% during the time a participant is an employee or consultant of the Company. Following the termination of such positions, a participant’s vested percentage is equal to 20% for each full or partial year of employment or consultation with the Company starting with the fiscal year ended September 30, 2012 (33 1/3% in the case of the Company’s chief executive officer at that time).

The Company distributed to management and the general partner Incentive Distributions of approximately $1,199,000 during fiscal 2018, $963,000 during fiscal 2017, and $795,000 during fiscal 2016. Included in these amounts for fiscal 2018, 2017, and 2016, were distributions under the management incentive compensation plan of $600,000, $481,000, and $397,000, respectively, of which named executive officers received approximately $267,082 during fiscal 2018, $214,378 during fiscal 2017, and $177,034 during fiscal 2016. With regard to the Gains Interest, Kestrel Heat has not given any indication that it will sell its general partner units within the next twelve months. Thus the Plan’s value attributable to the Gains Interest currently cannot be determined.

Multiemployer Pension Plans

At September 30, 2018, approximately 43% of our employees were covered by collective bargaining agreements and approximately 9% of our employees are in collective bargaining agreements that are up for renewal within the next fiscal year. We contribute to various multiemployer union administered pension plans under the terms of collective bargaining agreements that provide for such plans for covered union-represented employees. The risks of participating in these multiemployer plans are different from single-employer plans in that assets contributed are pooled and may be used to provide benefits to employees of other participating employers. If a participating employer stops contributing to the plan, the remaining participating employers may be required to bear the unfunded obligations of the plan. If we choose to stop participating in a multiemployer plan, we may be required to pay a withdrawal liability in part based on the underfunded status of the plan.

The following table outlines our participation and contributions to multiemployer pension plans for the periods ended September 30, 2018, 2017, and 2016. The EIN/Pension Plan Number column provides the Employer Identification Number (“EIN”) and the three-digit plan number. The most recent Pension Protection Act Zone Status for 2018 and 2017 relates to the plans’ two most recent fiscal year-ends, based on information received from the plans as reported on their Form 5500 Schedule MB. Among other factors, plans in the red zone are generally less than 65 percent funded and are designated as critical or critical and declining, plans in the yellow zone are less than 80 percent funded and are designated as endangered, and plans in the green zone are at least 80 percent funded. The FIP/RP Status Pending/Implemented column indicates plans for which a financial improvement plan (“FIP”) or a rehabilitation plan (“RP”) is either pending or has been implemented. Certain plans have been aggregated in the All Other Multiemployer Pension Plans line of the following table, as our participation in each of these individual plans is not significant.

For the Westchester Teamsters Pension Fund, Local 553 Pension Fund and Local 463 Pension Fund, we provided more than 5 percent of the total plan contributions from all employers for 2018 and 2017, and for the Westchester Teamsters Pension Fund and Local 553 Pension Fund we provided more than 5 percent of the total plan contributions from all employers for 2016, as disclosed in the respective plan’s Form 5500. The collective bargaining agreements of these plans require contributions based on the hours worked and there are no minimum contributions required.

		Pension Protection Act Zone Status		FIP / RP Status	Partnership Contributions (in thousands)
Pension Fund	EIN / Pension Plan Number	2018	2017	Pending / Implemented	2018		2017		2016		Surcharge Imposed	Expiration Date of Collective- Bargaining Agreements
New England Teamsters and Trucking Industry Pension Fund	04-6372430 / 001	Red	Red	Yes / Implemented	$	2,455	$	2,621	$	2,507	No	9/30/18 to 4/30/2021
Westchester Teamsters Pension Fund	13-6123973 / 001	Green	Green	N/A		846		924		865	No	1/31/19 to 12/31/19
Local 553 Pension Fund	13-6637826 / 001	Green	Green	N/A		2,888		2,780		2,645	No	12/15/19 to 1/15/20
Local 463 Pension Fund	11-1800729 / 001	Green	Green	N/A		145		150		148	No	2/28/2020
All Other Multiemployer Pension Plans						2,807		2,465		2,218
				Total Contributions	$	9,141	$	8,940	$	8,383

Agreement with the New England Teamsters and Trucking Industry Pension Fund

In fiscal 2015, the Teamsters ratified an agreement among certain subsidiaries of the Company and the New England Teamsters and Trucking Industry Pension Fund (“the NETTI Fund”), a multiemployer pension plan in which such subsidiaries participate, providing for the Company’s participating subsidiaries to withdraw from the NETTI Fund’s original employer pool and enter the NETTI Fund’s new employer pool. The withdrawal from the original employer pool triggered an undiscounted withdrawal obligation of $48.0 million that is to be paid in equal monthly installments over 30 years, or $1.6 million per year.

The NETTI Fund includes over two hundred of our current employees and has been classified as carrying “red zone” status, meaning that the value of NETTI Fund’s assets are less than 65% of the actuarial value of the NETTI Fund’s benefit obligations.

As of September 30, 2018, we had $0.2 million and $17.1 million balances included in the captions accrued expenses and other current liabilities and other long-term liabilities, respectively, on our consolidated balance sheet representing the remaining balance of the NETTI withdrawal liability. Based on the borrowing rates currently available to the Company for long-term financing of a similar maturity, the fair value of the NETTI withdrawal liability as of September 30, 2018 was $21.4 million. We utilized Level 2 inputs in the fair value hierarchy of valuation techniques to determine the fair value of this liability.

Our status in the newly-established pool of the NETTI Fund is accounted for as participation in a new multiemployer pension plan, and therefore we recognize expense based on the contractually-required contribution for each period, and we recognize a liability for any contributions due and unpaid at the end of a reporting period.

Defined Benefit Plans

The Company accounts for its two frozen defined benefit pension plans (“the Plan”) in accordance with FASB ASC 715-10-05 Compensation-Retirement Benefits. The Company has no post-retirement benefit plans.

Effective September 30, 2018, the Company adopted the Society of Actuaries 2018 Mortality Tables Report and Improvement Scale, which updated the mortality assumptions that private defined benefit retirement plans in the United States use in the actuarial valuations that determine a plan sponsor’s pension obligations. The updated mortality data reflects higher mortality improvement than assumed in the Society of Actuaries 2017 Mortality Table Report and Improvement Scale, and affected plans generally expect the value of the actuarial obligations to decrease, depending on the specific demographic characteristics of the plan participants and the types of benefits.

The following table provides the net periodic benefit cost for the period, a reconciliation of the changes in the Plan assets, projected benefit obligations, and the amounts recognized in other comprehensive income and accumulated other comprehensive income at the dates indicated using a measurement date of September 30 (in thousands):

																Gross Pension
	Net Periodic						Fair									Related
	Pension						Value of									Accumulated
	Cost in						Pension			Projected			Other			Other
	Income						Plan			Benefit			Comprehensive			Comprehensive
Debit / (Credit)	Statement			Cash			Assets			Obligation			(Income) / Loss			Income
Fiscal Year 2016
Beginning balance							$	63,788		$	(67,121	)				$	24,771
Interest cost		2,622									(2,622	)
Actual return on plan assets		(8,595	)					8,595
Employer contributions					(17	)		17
Benefit payments								(4,124	)		4,124
Investment and other expenses		(362	)								362
Difference between actual and expected return on plan assets		5,579												(5,579	)
Anticipated expenses		319									(319	)
Actuarial gain											(5,103	)		5,103
Amortization of unrecognized net actuarial loss		2,591												(2,591	)
Annual cost/change	$	2,154		$	(17	)		4,488			(3,558	)	$	(3,067	)		(3,067	)
Ending balance							$	68,276		$	(70,679	)				$	21,704
Funded status at the end of the year										$	(2,403	)
Fiscal Year 2017
Interest cost		2,251									(2,251	)
Actual return on plan assets		(1,473	)					1,473
Employer contributions					(505	)		505
Benefit payments								(4,578	)		4,578
Investment and other expenses		(455	)								455
Difference between actual and expected return on plan assets		(1,232	)											1,232
Anticipated expenses		341									(341	)
Actuarial loss											2,457			(2,457	)
Amortization of unrecognized net actuarial loss		2,131												(2,131	)
Annual cost/change	$	1,563		$	(505	)		(2,600	)		4,898		$	(3,356	)		(3,356	)
Ending balance							$	65,676		$	(65,781	)				$	18,348
Funded status at the end of the year										$	(105	)
Fiscal Year 2018
Interest cost		2,279									(2,279	)
Actual return on plan assets		942						(942	)
Employer contributions					(1,653	)		1,653
Benefit payments								(4,463	)		4,463
Investment and other expenses		(394	)								394
Difference between actual and expected return on plan assets		(3,705	)											3,705
Anticipated expenses		328									(328	)
Actuarial loss											3,989			(3,989	)
Amortization of unrecognized net actuarial loss		1,791												(1,791	)
Annual cost/change	$	1,241		$	(1,653	)		(3,752	)		6,239		$	(2,075	)		(2,075	)
Ending balance							$	61,924		$	(59,542	)				$	16,273
Funded status at the end of the year										$	2,382

At September 30, 2018 the amounts included in the balance sheet in deferred charges and other assets were $2.4 million, and at September 30, 2017 the amounts included on the balance sheet in other long-term liabilities were $0.1 million.

The $16.3 million net actuarial loss balance at September 30, 2018 for the two frozen defined benefit pension plans in accumulated other comprehensive income will be recognized and amortized into net periodic pension costs as an actuarial loss in future years. The estimated amount that will be amortized from accumulated other comprehensive income into net periodic pension cost over the next fiscal year is $1.8 million.

	September 30,
Weighted-Average Assumptions Used in the Measurement of the Partnership’s Benefit Obligation	2018	2017	2016
Discount rate at year end date	4.15%	3.60%	3.30%
Expected return on plan assets for the year ended	4.86%	4.80%	5.50%
Rate of compensation increase	N/A	N/A	N/A

The expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the market-related value of plan assets determined using fair value.

The Company’s expected long-term rate of return on plan assets is updated at least annually, taking into consideration our asset allocation, historical returns on the types of assets held, and the current economic environment. For fiscal year 2019, the Company’s assumption for return on plan assets will be 4.7% per annum.

The discount rate used to determine net periodic pension expense for fiscal year 2018, 2017, and 2016 was 4.15%, 3.60%, and 3.30%, , respectively. The discount rate used by the Company in determining pension expense and pension obligations reflects the yield of high quality (AA or better rating by a recognized rating agency) corporate bonds whose cash flows are expected to match the timing and amounts of projected future benefit payments.

The Plan’s objectives are to have the ability to pay benefit and expense obligations when due, to maintain the funded ratio of the Plan, to maximize return within reasonable and prudent levels of risk in order to minimize contributions and charges to the profit and loss statement, and to control costs of administering the Plan and managing the investments of the Plan. The target asset allocation of the Plan (currently 90% domestic fixed income, 7% domestic equities and 2% international equities and 1% cash and cash equivalents) is based on a long-term perspective, and as the Plan gets closer to being fully funded, the allocations have been adjusted to lower volatility from equity holdings.

The Company had no Level 2 or Level 3 pension plan assets during the two years ended September 30, 2018. The fair values and percentage of the Company’s pension plan assets by asset category are as follows (in thousands):

	September 30,
	2018			2017
			Concentration			Concentration
Asset Category	Level 1		Percentage	Level 1		Percentage
Corporate and U.S. government bond fund (1)	$	55,908	90%	$	52,735		80	%
U.S. large-cap equity (1)		4,566	7%		9,270		14	%
International equity (1)		1,129	2%		3,063		5	%
Cash		321	1%		608		1	%
Total	$	61,924	100%	$	65,676		100	%

(1)	Represent investments in Vanguard funds that seek to replicate the asset category description.

The Company is not obligated to make a minimum required contribution in fiscal year 2019, and currently does not expect to make an optional pension contribution.

Expected benefit payments over each of the next five years will total approximately $4.4 million per year. Expected benefit payments for the five years thereafter will aggregate approximately $19.0 million.

Income Taxes

12 Months Ended

Sep. 30, 2018

Income Tax Disclosure [Abstract]

Income Taxes

14) Income Taxes

On December 22, 2017, the Tax Cuts and Jobs Act (the “Tax Reform Act”) was enacted into law. The Tax Reform Act is a complicated piece of legislation that, among other provisions, contains several key provisions which impact the Company, especially the reduction of the Federal corporate income tax rate from 35% to 21% effective January 1, 2018. In addition, between September 28, 2017 and December 31, 2022, the Tax Reform Act allows for the full depreciation, in the year acquired, for certain fixed assets purchased in that year (also known as 100% bonus depreciation).

Given the significance and complexity of the legislation, the SEC staff issued Staff Accounting Bulletin No. 118, which allows registrants to record provisional amounts during a one year “measurement period” similar to that used when accounting for business combinations. During the measurement period, impacts of the law are expected to be recorded at the time a reasonable estimate for all or a portion of the effects can be made, and provisional amounts can be recognized and adjusted as information becomes available, prepared or analyzed. As of September, 30, 2018 the accounting for the income tax effects of the Tax Reform Act has been completed. The re-measurement of the deferred tax assets and liabilities resulted in an $11.1 million discrete tax benefit recorded as of September 30, 2018.

Income tax expense is comprised of the following for the indicated periods (in thousands):

	Years Ended September 30,
	2018			2017		2016
Current:
Federal	$	(6,067	)	$	7,578	$	18,724
State		(1,016	)		2,664		5,344
Deferred
Federal		11,052			8,775		7,485
State		3,633			1,359		2,185
	$	7,602		$	20,376	$	33,738

The provision for income taxes differs from income taxes computed at the Federal statutory rate as a result of the following (in thousands):

	Years Ended September 30,
	2018			2017			2016
Income from continuing operations before taxes	$	63,107		$	47,276		$	78,672
Provision for income taxes:
Tax at Federal statutory rate	$	17,266		$	16,546		$	27,535
Effect of the tax reform on deferred taxes		(11,101	)		—			—
Impact of Partnership loss not subject to federal income taxes		53			741			477
State taxes net of federal benefit		1,864			3,170			5,672
Permanent differences		99			89			80
Change in valuation allowance net of effect of the tax reform		107			115			26
Other		(686	)		(285	)		(52	)
	$	7,602		$	20,376		$	33,738

The Tax at Federal statutory rate is determined based on income from continuing operations before tax and the enacted Federal statutory rate. For fiscal 2016, 2017, and first quarter of fiscal 2018 the Federal statutory rate was 35%. For the remainder of fiscal 2018 the Federal statutory rate was 21%. In fiscal 2018 income from continuing operations before tax was $28.7 million in the first quarter, and $34.4 million for the remainder of the fiscal year.

The components of the net deferred taxes for the years ended September 30, 2018 and September 30, 2017 using current tax rates are as follows (in thousands):

	September 30,
	2018			2017
Deferred tax assets:
Net operating loss carryforwards	$	6,647		$	5,374
Vacation accrual		2,658			3,542
Pension accrual		4,425			7,455
Allowance for bad debts		2,226			2,166
Insurance accrual		2,425			19,914
Inventory capitalization		350			895
Other, net		1,382			2,242
Total deferred tax assets		20,113			41,588
Valuation allowance		(3,980	)		(3,168	)
Net deferred tax assets	$	16,133		$	38,420
Deferred tax liabilities:
Property and equipment	$	9,783		$	8,001
Fair value of derivative instruments		4,673			1,683
Intangibles		22,883			34,876
Total deferred tax liabilities	$	37,339		$	44,560
Net deferred taxes	$	(21,206	)	$	(6,140	)

In order to fully realize the net deferred tax assets, the Company’s corporate subsidiaries will need to generate future taxable income. A valuation allowance is recognized if, based on the weight of available evidence including historical tax losses, it is more likely than not that some or all of deferred tax assets will not be realized. The net change in the total valuation allowance for the fiscal year ended September 30, 2018 was an increase of $0.8 million, the majority of which relates to the effect of tax reform on deferred taxes. The net change in the total valuation allowance for the fiscal year ended September 30, 2017 was an increase of $0.1 million. Based upon a review of a number of factors and all available evidence, including recent historical operating performance, the expectation of sustainable earnings, and the confidence that sufficient positive taxable income will continue in all tax jurisdictions for the foreseeable future, management concludes for the year ended September 30, 2018, it is more likely than not that the Company will realize the full benefit of its deferred tax assets, net of existing valuation allowance at September 30, 2018.

As of January 1, 2018, the Company had State tax effected net operating loss carry forwards (“NOLs”) of approximately $3.7 million after consideration of valuation allowances. The State NOLs, which will expire between 2023 and 2037, are generally available to offset any future taxable income in certain states

FASB ASC 740-10-05-6 Income Taxes, Uncertain Tax Position, provides financial statement accounting guidance for uncertainty in income taxes and tax positions taken or expected to be taken in a tax return. At September 30, 2018, we did not have unrecognized income tax benefits.

Our continuing practice is to recognize interest and penalties related to income tax matters as a component of income tax expense. We file U.S. Federal income tax returns and various state and local returns. A number of years may elapse before an uncertain tax position is audited and finally resolved. For our Federal income tax returns we have four tax years subject to examination. In our major state tax jurisdictions of New York, Connecticut, and Pennsylvania we have four years that are subject to examination. In the state tax jurisdiction of New Jersey we have five tax years that are subject to examination. While it is often difficult to predict the final outcome or the timing of resolution of any particular uncertain tax position, based on our assessment of many factors including past experience and interpretation of tax law, we believe that our provision for income taxes reflect the most probable outcome. This assessment relies on estimates and assumptions and may involve a series of complex judgments about future events.

Lease Commitments

12 Months Ended

Sep. 30, 2018

Leases [Abstract]

Lease Commitments

15) Lease Commitments

The Company has entered into certain operating leases for office space, trucks and other equipment. The future minimum rental commitments at September 30, 2018 under operating leases having an initial or remaining non-cancelable term of one year or more are as follows (in thousands):

2019		21,548
2020		19,351
2021		16,808
2022		13,133
2023		10,035
Thereafter		46,679
Total future minimum lease payments	$	127,554

Rent expense for the fiscal years ended September 30, 2018, 2017, and 2016, was $23.3 million, $21.4 million, and $19.7 million, respectively.

Supplemental Disclosure of Cash Flow Information

12 Months Ended

Sep. 30, 2018

Supplemental Cash Flow Elements [Abstract]

Supplemental Disclosure of Cash Flow Information

16) Supplemental Disclosure of Cash Flow Information

	Years Ended September 30,
(in thousands)	2018		2017		2016
Cash paid during the period for:
Income taxes, net	$	2,569	$	4,434	$	22,570
Interest	$	8,925	$	7,814	$	7,785

Commitments and Contingencies

12 Months Ended

Sep. 30, 2018

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

17) Commitments and Contingencies

On April 18, 2017, a civil action was filed in the United States District Court for the Eastern District of New York, entitled M. Norman Donnenfeld v. Petro, Inc., Civil Action Number 2:17-cv-2310-JFB-SIL, against Petro, Inc. By amended complaint filed on August 15, 2017, the Plaintiff alleges he did not receive expected contractual benefits under his protected price plan contract when oil prices fell and asserts various claims for relief including breach of contract, violation of the New York General Business Law and fraudulent inducement. The Plaintiff also seeks to have a class certified of similarly situated Petro customers who entered into protected price plan contracts and were denied the same contractual benefits. No class has yet been certified in this action. The Plaintiff seeks compensatory, punitive and other damages in unspecified amounts. On September 15, 2017, Petro filed a motion to dismiss the amended complaint as time-barred and for failure to state a cause of action. On September 12, 2018, the district court granted in part and denied in part Petro's motion to dismiss. The district court dismissed the Plaintiff's claims for breach of the covenant of good faith and fair dealing and fraudulent inducement, but declined to dismiss the Plaintiff's remaining claims. The district court granted the Plaintiff leave to amend to attempt to replead his fraudulent inducement claim. On October 10, 2018, the Plaintiff filed a second amended complaint. The second amended complaint attempts to replead a fraudulent inducement claim and is otherwise substantially similar or identical to the prior complaint. On November 13, 2018, Petro moved to dismiss the fraudulent inducement and unjust enrichment claims in the second amended complaint. Oral argument on Petro's motion is set for January 9, 2019. The Company believes the allegations lack merit and intends to vigorously defend the action; at this time we cannot assess the potential outcome or materiality of this matter.

The Company’s operations are subject to the operating hazards and risks normally incidental to handling, storing and transporting and otherwise providing for use by consumers hazardous liquids such as home heating oil and propane. In the ordinary course of business, the Company is a defendant in various legal proceedings and litigation. The Company records a liability when it is probable that a loss has been incurred and the amount is reasonably estimable. We do not believe these matters, when considered individually or in the aggregate, could reasonably be expected to have a material adverse effect on the Company’s results of operations, financial position or liquidity.

The Company maintains insurance policies with insurers in amounts and with coverages and deductibles we believe are reasonable and prudent. However, the Company cannot assure that this insurance will be adequate to protect it from all material expenses related to current and potential future claims, legal proceedings and litigation, including the above mentioned action, as certain types of claims may be excluded from our insurance coverage. If we incur substantial liability and the damages are not covered by insurance, or are in excess of policy limits, or if we incur liability at a time when we are not able to obtain liability insurance, then our business, results of operations and financial condition could be materially adversely affected.

Earnings per Limited Partner Units

12 Months Ended

Sep. 30, 2018

Earnings Per Share [Abstract]

Earnings per Limited Partner Units

18) Earnings per Limited Partner Units

The following table presents the net income allocation and per unit data in accordance with FASB ASC 260-10-45-60 Earnings per Share, Master Limited Partnerships (EITF 03-06):

Basic and Diluted Earnings Per Limited Partner:	Years Ended September 30,
(in thousands, except per unit data)	2018		2017		2016
Net income	$	55,505	$	26,900	$	44,934
Less General Partners’ interest in net income		314		156		252
Net income available to limited partners		55,191		26,744		44,682
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 *		6,340		914		4,534
Limited Partner’s interest in net income under FASB ASC 260-10-45-60	$	48,851	$	25,830	$	40,148
Per unit data:
Basic and diluted net income available to limited partners	$	1.01	$	0.48	$	0.78
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 *		0.12		0.02		0.08
Limited Partner’s interest in net income under FASB ASC 260-10-45-60	$	0.89	$	0.46	$	0.70
Weighted average number of Limited Partner units outstanding		54,764		55,888		57,022

In any accounting period where the Company’s aggregate net income exceeds its aggregate distribution for such period, the Company is required as per FASB ASC 260-10-45-60 to present net income per limited partner unit as if all of the earnings for the period were distributed, based on the terms of the Partnership agreement, regardless of whether those earnings would actually be distributed during a particular period from an economic or practical perspective. This allocation does not impact the Company’s overall net income or other financial results.

Selected Quarterly Financial Data

12 Months Ended

Sep. 30, 2018

Quarterly Financial Information Disclosure [Abstract]

Selected Quarterly Financial Data

19) Selected Quarterly Financial Data (unaudited)

	Three Months Ended
	Dec. 31,		Mar. 31,		Jun. 30,			Sep. 30,
(in thousands - except per unit data)	2017		2018		2018			2018			Total
Sales	$	436,834	$	684,031	$	327,354		$	229,618		$	1,677,837
Gross profit for product, installation and service		124,499		216,079		79,377			43,387			463,342
Operating income (loss)		31,066		85,473		(8,817	)		(41,654	)		66,068
Income (loss) before income taxes		28,670		82,783		(11,421	)		(36,925	)		63,107
Net income (loss)		30,182		54,778		(8,005	)		(21,450	)		55,505
Limited Partner interest in net income (loss)		30,007		54,459		(7,956	)		(21,319	)		55,191
Net income (loss) per Limited Partner unit:
Basic and diluted (a)	$	0.45	$	0.81	$	(0.15	)		(0.40	)	$	0.89

	Three Months Ended
	Dec. 31,		Mar. 31,		Jun. 30,			Sep. 30,
(in thousands - except per unit data)	2016		2017		2017			2017			Total
Sales	$	384,118	$	532,052	$	225,801		$	181,584		$	1,323,555
Gross profit for product, installation and service		118,038		184,685		63,309			42,467			408,499
Operating income (loss)		33,237		69,032		(19,811	)		(27,126	)		55,332
Income (loss) before income taxes		31,138		66,996		(21,766	)		(29,092	)		47,276
Net income (loss)		18,275		39,704		(13,332	)		(17,747	)		26,900
Limited Partner interest in net income (loss)		18,170		39,471		(13,253	)		(17,644	)		26,744
Net income (loss) per Limited Partner unit:
Basic and diluted (a)	$	0.28	$	0.59	$	(0.24	)	$	(0.32	)	$	0.46

(a)	The sum of the quarters do not add-up to the total due to the weighting of Limited Partner Units outstanding, rounding or the theoretical effects of FASB ASC 260-10-45-60 to Master Limited Partners earnings per unit.

Subsequent Events

12 Months Ended

Sep. 30, 2018

Subsequent Events [Abstract]

Subsequent Events

20) Subsequent Events

Quarterly Distribution Declared

In October 2018, we declared a quarterly distribution of $0.1175 per unit, or $0.47 per unit on an annualized basis, on all Common Units with respect to the fourth quarter of fiscal 2018, paid on November 6, 2018, to holders of record on October 29, 2018. The amount of distributions in excess of the minimum quarterly distribution of $0.0675, were distributed in accordance with our Partnership Agreement, subject to management incentive compensation plan. As a result, $6.2 million was paid to the Common Unit holders, $0.2 million to the General Partner unit holders (including $0.17 million of incentive distribution as provided in our Partnership Agreement) and $0.2 million to management pursuant to the management incentive compensation plan which provides for certain members of management to receive incentive distributions that would otherwise be payable to the General Partner.

Condensed Financial Information of Registrant

12 Months Ended

Sep. 30, 2018

Condensed Financial Information Of Parent Company Only Disclosure [Abstract]

Condensed Financial Information of Registrant

Schedule I

STAR GROUP, L.P. (PARENT COMPANY)

CONDENSED FINANCIAL INFORMATION OF REGISTRANT

	September 30,
(in thousands)	2018		2017
Balance Sheets
ASSETS
Current assets
Cash and cash equivalents	$	54	$	54
Prepaid expenses and other current assets		217		207
Total current assets		271		261
Investment in subsidiaries (a)		309,541		306,016
Total Assets	$	309,812	$	306,277
LIABILITIES AND PARTNERS’ CAPITAL
Current liabilities
Accrued expenses	$	27	$	209
Total current liabilities		27		209
Partners’ capital		309,785		306,068
Total Liabilities and Partners’ Capital	$	309,812	$	306,277

(a)	Investments in Star Acquisitions, Inc. and subsidiaries are recorded in accordance with the equity method of accounting.

Schedule I

STAR GROUP, L.P. (PARENT COMPANY)

CONDENSED FINANCIAL INFORMATION OF REGISTRANT

	Years Ended September 30,
(in thousands)	2018			2017			2016
Statements of Operations
Revenues	$	—		$	—		$	—
General and administrative expenses		1,647			2,116			1,363
Operating loss		(1,647	)		(2,116	)		(1,363	)
Net loss before equity income		(1,647	)		(2,116	)		(1,363	)
Equity income of Star Acquisitions Inc. and subs		57,152			29,016			46,297
Net income	$	55,505		$	26,900		$	44,934

Schedule I

STAR GROUP, L.P. (PARENT COMPANY)

CONDENSED FINANCIAL INFORMATION OF REGISTRANT

	Years Ended September 30,
(in thousands)	2018			2017			2016
Statements of Cash Flows
Cash flows provided by operating activities:
Net cash provided by operating activities (a)	$	52,317		$	24,052		$	35,109
Cash flows provided by investing activities:
Net cash provided by investing activities		—			—			—
Cash flows used in financing activities:
Distributions		(25,603	)		(24,322	)		(23,092	)
Unit repurchase		(26,714	)		—			(12,017	)
Net cash used in financing activities		(52,317	)		(24,322	)		(35,109	)
Net decrease in cash		—			(270	)		—
Cash and cash equivalents at beginning of period		54			324			324
Cash and cash equivalents at end of period	$	54		$	54		$	324

(a) Includes distributions from subsidiaries	$	52,317		$	24,052		$	35,109

Valuation and Qualifying Accounts

12 Months Ended

Sep. 30, 2018

Valuation And Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

STAR GROUP, L.P. AND SUBSIDIARIES

Schedule II

VALUATION AND QUALIFYING ACCOUNTS

Years Ended September 30, 2018, 2017, 2016

(in thousands)

Year	Description	Balance at Beginning of Year		Charged to Costs & Expenses			Other Changes Add (Deduct)				Balance at End of Year
2018	Allowance for doubtful accounts	$	5,540	$	6,283		$	(3,821	)	(a)	$	8,002
2017	Allowance for doubtful accounts	$	4,419	$	1,639		$	(518	)	(a)	$	5,540
2016	Allowance for doubtful accounts	$	6,713	$	(639	)	$	(1,655	)	(a)	$	4,419

(a)	Bad debts written off (net of recoveries).

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Sep. 30, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Consolidated Financial Statements include the accounts of Star Group, L.P. and its subsidiaries. All material intercompany items and transactions have been eliminated in consolidation.
Comprehensive Income	Comprehensive Income Comprehensive income is comprised of Net income and Other comprehensive income. Other comprehensive income consists of the unrealized gain amortization on the Company’s pension plan obligation for its two frozen defined benefit pension plans, unrealized loss on available-for-sale investments, unrealized gain on interest rate hedge and the corresponding tax effects.
Use of Estimates	Use of Estimates The preparation of financial statements in accordance with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Revenue Recognition	Revenue Recognition Sales of petroleum products are recognized at the time of delivery to the customer and sales of heating and air conditioning equipment are recognized upon completion of installation. Revenue from repairs, maintenance and other services are recognized upon completion of the service. Payments received from customers for equipment service contracts are deferred and amortized into income over the terms of the respective service contracts, on a straight-line basis, which generally do not exceed one year. To the extent that the Company anticipates that future costs for fulfilling its contractual obligations under its service maintenance contracts will exceed the amount of deferred revenue currently attributable to these contracts, the Company recognizes a loss in current period earnings equal to the amount that anticipated future costs exceed related deferred revenues.
Cost of Product	Cost of Product Cost of product includes the cost of home heating oil, diesel, propane, kerosene, heavy oil, gasoline, throughput costs, barging costs, option costs, and realized gains/losses on closed derivative positions for product sales.
Cost of Installations and Services	Cost of Installations and Services Cost of installations and services includes equipment and material costs, wages and benefits for equipment technicians, dispatchers and other support personnel, subcontractor expenses, commissions and vehicle related costs.
Delivery and Branch Expenses	Delivery and Branch Expenses Delivery and branch expenses include wages and benefits and department related costs for drivers, dispatchers, garage mechanics, customer service, sales and marketing, compliance, credit and branch accounting, information technology, vehicle and property rental costs, insurance, weather hedge contract costs and recoveries, and operational management and support.
General and Administrative Expenses	General and Administrative Expenses General and administrative expenses include property costs, wages and benefits and department related costs for human resources, finance and corporate accounting, internal audit, administrative support and supply.
Allocation of Net Income	Allocation of Net Income Net income for partners’ capital and statement of operations is allocated to the general partner and the limited partners in accordance with their respective ownership percentages, after giving effect to cash distributions paid to the general partner in excess of its ownership interest, if any.
Net Income per Limited Partner Unit	Net Income per Limited Partner Unit Income per limited partner unit is computed in accordance with the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 260-10-05 Earnings Per Share, Master Limited Partnerships (EITF 03-06), by dividing the limited partners’ interest in net income by the weighted average number of limited partner units outstanding. The pro forma nature of the allocation required by this standard provides that in any accounting period where the Company’s aggregate net income exceeds its aggregate distribution for such period, the Company is required to present net income per limited partner unit as if all of the earnings for the periods were distributed, regardless of whether those earnings would actually be distributed during a particular period from an economic or practical perspective. This allocation does not impact the Company’s overall net income or other financial results. However, for periods in which the Company’s aggregate net income exceeds its aggregate distributions for such period, it will have the impact of reducing the earnings per limited partner unit, as the calculation according to this standard results in a theoretical increased allocation of undistributed earnings to the general partner. In accounting periods where aggregate net income does not exceed aggregate distributions for such period, this standard does not have any impact on the Company’s net income per limited partner unit calculation. A separate and independent calculation for each quarter and year-to-date period is performed, in which the Company’s contractual participation rights are taken into account.
Cash Equivalents, Receivables, Revolving Credit Facility Borrowings, and Accounts Payable	Cash Equivalents, Receivables, Revolving Credit Facility Borrowings, and Accounts Payable The carrying amount of cash equivalents, receivables, revolving credit facility borrowings, and accounts payable approximates fair value because of the short maturity of these instruments.
Cash, Cash Equivalents, and Restricted Cash	Cash, Cash Equivalents, and Restricted Cash The Company considers all highly liquid investments with an original maturity of three months or less, when purchased, to be cash equivalents. At September 30, 2018, the $14.8 million of cash, cash equivalents, and restricted cash on the condensed consolidated statement of cash flows is composed of $14.5 million of cash and cash equivalents and $0.3 million of restricted cash. At September 30, 2017, the $52.7 million of cash, cash equivalents, and restricted cash on the condensed consolidated statement of cash flows is composed of $52.5 million of cash and cash equivalents and $0.3 million of restricted cash. Restricted cash represents deposits held by our captive insurance company that are required by state insurance regulations to remain in the captive insurance company as cash.
Receivables and Allowance for Doubtful Accounts	Receivables and Allowance for Doubtful Accounts Accounts receivables from customers are recorded at the invoiced amounts. Finance charges may be applied to trade receivables that are more than 30 days past due, and are recorded as finance charge income. The allowance for doubtful accounts is the Company’s best estimate of the amount of trade receivables that may not be collectible. The allowance is determined at an aggregate level by grouping accounts based on certain account criteria and its receivable aging. The allowance is based on both quantitative and qualitative factors, including historical loss experience, historical collection patterns, overdue status, aging trends, and current economic conditions. The Company has an established process to periodically review current and past due trade receivable balances to determine the adequacy of the allowance. No single statistic or measurement determines the adequacy of the allowance. The total allowance reflects management’s estimate of losses inherent in its trade receivables at the balance sheet date. Different assumptions or changes in economic conditions could result in material changes to the allowance for doubtful accounts.
Inventories	Inventories Liquid product inventories are stated at the lower of cost and net realizable value computed on the weighted average cost method. All other inventories, representing parts and equipment are stated at the lower of cost or net realizable value using the FIFO method.
Property and Equipment	Property and Equipment Property and equipment are stated at cost. Depreciation is computed over the estimated useful lives of the depreciable assets using the straight-line method over three to thirty years.
Investments	Investments The investments are held by our captive insurance company in an irrevocable trust as collateral for certain workers’ compensation, general and automobile liability claims. The collateral is required by a third party insurance carrier that insures per claim amounts above a set deductible. Due to the expected timing of claim payments, the nature of the collateral agreement with the carrier, and our captive insurance company’s source of other operating cash, the collateral is not expected to be used to pay obligations within the next twelve months. At September 30, 2017, the investments were held for workers’ compensation, general and automobile liability claims incurred and expected to be incurred in fiscal 2017. In the first quarter of fiscal 2018 we deposited $34.2 million of cash into the irrevocable trust to secure certain workers’ compensation, general and automobile liability claims incurred and expected to be incurred from fiscal 2004 to fiscal 2016 and fiscal 2018. At September 30, 2018, Investments is comprised of $44.8 million of Level 1 debt securities measured at fair value and $0.6 million of mutual funds measured at net asset value. At September 30, 2017, the balance was comprised of $11.3 million of Level 1 debt securities measured at fair value and $0.5 million of mutual funds measured at net asset value. Unrealized gains and losses, net of related income taxes, are reported as accumulated other comprehensive income (loss), except for losses from impairments which are determined to be other-than-temporary. Realized gains and losses, and declines in value judged to be other-than-temporary on available-for-sale securities are included in the determination of net income and are included in Interest expense, net, at which time the average cost basis of these securities are adjusted to fair value.
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill and intangible assets include goodwill, customer lists, trade names and covenants not to compete. Goodwill is the excess of cost over the fair value of net assets in the acquisition of a company. In accordance with FASB ASC 350-10-05 Intangibles-Goodwill and Other, goodwill and intangible assets with indefinite useful lives are not amortized, but instead are annually tested for impairment. Also in accordance with this standard, intangible assets with finite useful lives are amortized over their respective estimated useful lives to their estimated residual values, and reviewed for impairment. The Company performs its annual impairment review during its fiscal fourth quarter or more frequently if events or circumstances indicate that the value of goodwill might be impaired. Customer lists are the names and addresses of an acquired company’s customers. Based on historical retention experience, these lists are amortized on a straight-line basis over seven to ten years. Trade names are the names of acquired companies. Based on the economic benefit expected and historical retention experience of customers, trade names are amortized on a straight-line basis over three to twenty years.
Business Combinations	Business Combinations We use the acquisition method of accounting in accordance with FASB ASC 805 Business Combinations. The acquisition method of accounting requires us to use significant estimates and assumptions, including fair value estimates, as of the business combination date, and to refine those estimates as necessary during the measurement period (defined as the period, not to exceed one year, in which the amounts recognized for a business combination may be adjusted). Each acquired company’s operating results are included in our consolidated financial statements starting on the date of acquisition. The purchase price is equivalent to the fair value of consideration transferred. Tangible and identifiable intangible assets acquired and liabilities assumed as of the date of acquisition are recorded at the acquisition date fair value. The separately identifiable intangible assets generally are comprised of customer lists, trade names and covenants not to compete. Goodwill is recognized for the excess of the purchase price over the net fair value of assets acquired and liabilities assumed. Costs that are incurred to complete the business combination such as legal and other professional fees are not considered part of consideration transferred, and are charged to general and administrative expense as they are incurred. For any given acquisition, certain contingent consideration may be identified. Estimates of the fair value of liability or asset classified contingent consideration are included under the acquisition method as part of the assets acquired or liabilities assumed. At each reporting date, these estimates are remeasured to fair value, with changes recognized in earnings.
Impairment of Long-lived Assets	Impairment of Long-lived Assets The Company reviews intangible assets and other long-lived assets in accordance with FASB ASC 360-10-05-4 Property Plant and Equipment, Impairment or Disposal of Long-Lived Assets subsection, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. The Company determines whether the carrying values of such assets are recoverable over their remaining estimated lives through undiscounted future cash flow analysis. If such a review should indicate that the carrying amount of the assets is not recoverable, the Company will reduce the carrying amount of such assets to fair value.
Finance Charge Income	Finance Charge Income Finance charge income represents late customer payment charges and financing income from extended payment plans associated with installations.
Other Income, Net	Other Income, Net Other income, net represents the $7.0 million gain on the sale of the Company’s security customer account base, which occurred in September 2018. The gain is composed of $6.8 million of cash proceeds and $0.4 million from the recognition of unamortized deferred service liabilities, partially offset by $0.2 million of other expenses.
Deferred Charges	Deferred Charges Deferred charges represent the costs associated with the issuance of the term loan and revolving credit facility and are amortized over the life of the facility.
Advertising	Advertising Advertising costs are expensed as they are incurred. Advertising expenses were $15.1 million, $15.1 million, and $14.9 million, in 2018, 2017, and 2016, respectively and are recorded in delivery and branch expenses.
Customer Credit Balances	Customer Credit Balances Customer credit balances represent payments received in advance from customers pursuant to a balanced payment plan (whereby customers pay on a fixed monthly basis) and the payments made have exceeded the charges for liquid product and other services.
Environmental Costs	Environmental Costs Costs associated with managing hazardous substances and pollution are expensed on a current basis. Accruals are made for costs associated with the remediation of environmental pollution when it becomes probable that a liability has been incurred and the amount can be reasonably estimated. Liabilities are recorded in accrued expenses and other current liabilities.
Insurance Reserves	Insurance Reserves The Company uses a combination of insurance, self-insured retention and self-insurance for a number of risks, including workers’ compensation, general liability, vehicle liability, medical liability and property. Reserves are established and periodically evaluated, based upon expectations as to what our ultimate liability may be for outstanding claims using developmental factors based upon historical claim experience, including frequency, severity, demographic factors and other actuarial assumptions, supplemented with support from qualified actuaries. Liabilities are recorded in accrued expenses and other current liabilities.
Income Taxes	Income Taxes At a special meeting held October 25, 2017, unitholders voted in favor of proposals to have the Company be treated as a corporation effective November 1, 2017, instead of a partnership, for federal income tax purposes (commonly referred to as a “check-the-box” election) along with amendments to our Partnership Agreement to effect such changes in income tax classification. For corporate subsidiaries of the Company, a consolidated Federal income tax return is filed. The accompanying financial statements are reported on a fiscal year, however, the Company and its Corporate subsidiaries file Federal and State income tax returns on a calendar year. As most of the Company’s income is derived from its corporate subsidiaries, these financial statements reflect significant Federal and State income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amount of assets and liabilities and their respective tax bases and operating loss carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. A valuation allowance is recognized if, based on the weight of available evidence including historical tax losses, it is more likely than not that some or all of deferred tax assets will not be realized.
Sales, Use and Value Added Taxes	Sales, Use and Value Added Taxes Taxes are assessed by various governmental authorities on many different types of transactions. Sales reported for product, installations and services exclude taxes.
Derivatives and Hedging	Derivatives and Hedging FASB ASC 815-10-05 Derivatives and Hedging, requires that derivative instruments be recorded at fair value and included in the consolidated balance sheet as assets or liabilities. The Company has elected not to designate its commodity derivative instruments as hedging instruments under this guidance, and the changes in fair value of the derivative instruments are recognized in our statement of operations. The Company has designated its interest rate swap agreements as hedging derivatives, and the changes in fair value are reported in accumulated other comprehensive income (loss).
Weather Hedge Contract	Weather Hedge Contract To partially mitigate the effect of weather on cash flows, the Company has used weather hedge contracts for a number of years. Weather hedge contracts are recorded in accordance with the intrinsic value method defined by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 815-45-15 Derivatives and Hedging, Weather Derivatives (EITF 99-2). The premium paid is included in the caption prepaid expenses and other current assets in the accompanying balance sheets and amortized over the life of the contract, with the intrinsic value method applied at each interim period. The Company has weather hedge contracts for fiscal years 2018, 2019, 2020 and 2021. Under these contracts, we are entitled to receive a payment if the total number of degree days within the hedge period is less than the prior ten year average. The “Payment Thresholds,” or strikes, are set at various levels. In addition, we will be obligated to make a payment capped at $5.0 million if degree days exceed the prior ten year average. The hedge period runs from November 1 through March 31, taken as a whole, for each respective fiscal year. For fiscal 2019, 2020 and 2021 the maximum that the Company can receive is $12.5 million and the maximum that the Company may be obligated to pay is $5.0 million. In fiscal year 2018, the Company recorded a charge of $1.9 million under this contract that increased delivery and branch expenses. The amount was paid in April 2018. No charge or benefit was recorded in fiscal year 2017.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory. The update changes the measurement principle for inventory from the lower of cost or market to the lower of cost and net realizable value. The Company adopted the ASU effective December 31, 2017. The adoption of ASU No. 2015-11 did not have an impact on the Company’s consolidated financial statements and related disclosures. In February 2018, the FASB issued ASU No. 2018-02, Income Statement – Reporting Comprehensive Income, which allow a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act. The Company adopted the ASU effective September 30, 2018. As a result of the adoption, Accumulated Other Comprehensive Income (Loss) as of September 30, 2018 increased by $0.2 million and Retained Earnings as of September 30, 2018 decreased by $0.2 million.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. The FASB has also issued several updates to ASU 2014-09. This ASU will replace most existing revenue recognition guidance in GAAP when it becomes effective. We plan to adopt the standard beginning in the first quarter of fiscal 2019 by using the cumulative effect transition method. The Company does not expect that the standard will have a material impact on its revenue streams, and consolidated financial statements. The standard does require additional disclosures. Upon adoption of the standard we will include additional disclosure of our revenue streams, performance obligations for our contracts with customers, contract asset and liability balances, and revenue generated from contract liabilities. In February 2016, the FASB issued ASU No. 2016-02, Leases. The FASB has also issued several updates to ASU 2016-02. The update requires all leases with a term greater than twelve months to be recognized on the balance sheet by calculating the discounted present value of such leases and accounting for them through a right-of-use asset and an offsetting lease liability, and the disclosure of key information pertaining to leasing arrangements. This new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2020, with early adoption permitted. The Company does not intend to early adopt. The Company is continuing to evaluate the effect that ASU No. 2016-02 could have on its consolidated financial statements and related disclosures, but has not yet selected a transition method. The new guidance will materially change how we account for operating leases for office space, trucks and other equipment. Upon adoption, we expect to recognize discounted right-of-use assets and offsetting lease liabilities related to our operating leases of office space, trucks and other equipment. As of September 30, 2018, the undiscounted future minimum lease payments through 2033 for such operating leases are approximately $127.6 million, but what amount of leasing activity is expected between September 30, 2018, and the date of adoption, are currently unknown. For this reason we are unable to estimate the discounted right-of-use assets and lease liabilities as of the date of adoption. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments – Credit Losses. The update broadens the information that an entity should consider in developing expected credit loss estimates, eliminates the probable initial recognition threshold, and allows for the immediate recognition of the full amount of expected credit losses. This new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2021, with early adoption permitted in the first quarter of fiscal 2020. The Company is evaluating the effect that ASU No. 2016-13 will have on its consolidated financial statements and related disclosures, but has not yet determined the timing of adoption. In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flow (Topic 230): Classification of Certain Cash Receipts and Cash Payments. The update addresses the issues of debt prepayment or debt extinguishment costs, settlement of zero-coupon debt instruments or other debt instruments with coupon interest rates that are insignificant in relation to the effective interest rate of the borrowing, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, proceeds from the settlement of corporate owned life insurance policies, distributions received from equity method investees, beneficial interests in securitization transactions, and separately identifiable cash flows and application of the predominance principle. This new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2019, with early adoption permitted. The Company does not expect ASU 2016-15 to have a material impact on its consolidated financial statements and related disclosures. In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the definition of a business. The update clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2019, with early adoption permitted. The Company does not expect ASU 2017-01 to have a material impact on its consolidated financial statements and related disclosures. In January 2017, the FASB issued ASU No. 2017-04, Intangibles – Goodwill and Other (Topic 230): Simplifying the test for goodwill impairment. The update simplifies how an entity is required to test goodwill for impairment. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value, but not exceed the total amount of goodwill allocated to the reporting unit. This new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2021, with early adoption permitted. The Company has not determined the timing of adoption, but does not expect ASU 2017-04 to have a material impact on its consolidated financial statements and related disclosures. In August 2018, the FASB issued ASU No. 2018-14, Compensation - Retirement Benefits - Defined Benefit Plans - General: Changes to the Disclosure Requirements for Defined Benefit Plans, which modifies the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans by removing and adding certain disclosures for these plans. The new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2021, with early adoption permitted. The Company is evaluating the effect that ASU No. 2018-02 will have on its consolidated financial statements and related disclosures, but has not determined the timing of adoption. In August 2018, the FASB issued ASU No. 2018-15, Intangibles—Goodwill and Other—Internal-Use Software: Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement that is a Service Contract, which will align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2022, with early adoption permitted. The Company is evaluating the effect that ASU No. 2018-15 will have on its consolidated financial statements and related disclosures, but has not determined the timing of adoption.

Common Unit Repurchase Plans and Retirement (Tables)

12 Months Ended

Sep. 30, 2018

Equity [Abstract]

Company's Repurchase Activities

The following table shows repurchases under the Repurchase Plan.

(in thousands, except per unit amounts)
Period	Total Number of Units Purchased		Average Price Paid per Unit (a)		Total Number of Units Purchased as Part of Publicly Announced Plans or Programs		Maximum Number of Units that May Yet Be Purchased
Fiscal year 2012 to 2017 total		5,137	$	5.78		2,693		2,207
First quarter fiscal year 2018 total		—	$	—		—		2,207
Second quarter fiscal year 2018 total		1,281	$	9.38		1,281		4,219	(b)
Third quarter fiscal year 2018 total		1,089	$	9.66		1,089		3,130
July 2018		125	$	9.72		125		3,005
August 2018		114	$	9.68		114		5,550	(c)
September 2018		191	$	9.73		191		5,359
Fourth quarter fiscal year 2018 total		430	$	9.72		430		5,359
Fiscal year 2018 total		2,800	$	9.54		2,800		5,359
October 2018		151	$	9.70		151		5,208
November 2018		182	$	9.71		182		5,026	(d)

(a)	Amounts include repurchase costs.

(b)	In February 2018, the Board authorized an increase in the number of Common Units available for repurchase from 2.2 million to 5.5 million.

(c)	In August 2018, the Board authorized an increase in the number of Common Units available for repurchase from 2.9 million to 5.55 million.

(d)	Of the total available for repurchase, approximately 2.5 million are available for repurchase in open market transactions and 2.5 million are available for repurchase in privately-negotiated transactions.

Investments (Tables)

12 Months Ended

Sep. 30, 2018

Investments Debt And Equity Securities [Abstract]

Schedule of Investments to be Available-for-sale

The Company considers all of its investments to be available-for-sale. Investments at September 30, 2018 consist of the following (in thousands):


	Amortized Cost		Gross Unrealized Gain		Gross Unrealized (Loss)			Fair Value
Cash and Receivables	$	350	$	—	$	—		$	350
U.S. Government Sponsored Agencies		10,735		—		(192	)		10,543
Corporate Debt Securities		30,427		—		(928	)		29,499
Foreign Bonds and Notes		5,111		—		(84	)		5,027
Total	$	46,623	$	—	$	(1,204	)	$	45,419

Schedule of Maturities of Investments

Maturities of investments were as follows at September 30, 2018 (in thousands):


	Net Carrying Amount
Due within one year	$	4,505
Due after one year through five years		21,710
Due after five years through ten years		19,204
Total	$	45,419

Derivatives and Hedging-Disclosures and Fair Value Measurements (Tables)

12 Months Ended

Sep. 30, 2018

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Company's Financial Assets and Liabilities Measured at Fair Value on Recurring Basis

(In thousands)					Fair Value Measurements at Reporting Date Using:
Derivatives Not Designated as Hedging Instruments					Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs
Under FASB ASC 815-10	Balance Sheet Location	Total			Level 1		Level 2
	Asset Derivatives at September 30, 2018
Commodity contracts	Fair asset value of derivative instruments	$	17,710		$	—	$	17,710
Commodity contracts	Long-term derivative assets included in the deferred charges and other assets, net balance		906			—		906
Commodity contract assets at September 30, 2018		$	18,616		$	—	$	18,616
	Liability Derivatives at September 30, 2018
Commodity contracts	Fair liability and fair asset value of derivative instruments	$	-		$	—	$	—
Commodity contracts	Cash collateral		-			—		—
Commodity contracts	Long-term derivative liabilities included in the deferred charges and other assets, net balance		(103	)		—		(103	)
Commodity contract liabilities at September 30, 2018		$	(103	)	$	—	$	(103	)
	Asset Derivatives at September 30, 2017
Commodity contracts	Fair asset and fair liability value of derivative instruments	$	7,729		$	—	$	7,729
Commodity contracts	Long-term derivative assets included in the deferred charges and other assets, net balance		996			—		996
Commodity contract assets at September 30, 2017		$	8,725		$	—	$	8,725
	Liability Derivatives at September 30, 2017
Commodity contracts	Fair liability and fair asset value of derivative instruments	$	(2,086	)	$	—	$	(2,086	)
Commodity contracts	Cash collateral		—			—		—
Commodity contracts	Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities balances		(731	)		—		(731	)
Commodity contract liabilities at September 30, 2017		$	(2,817	)	$	—	$	(2,817	)

Company's Derivatives Assets (Liabilities) Offset by Counterparty

The Company’s derivative assets (liabilities) offset by counterparty and subject to an enforceable master netting arrangement are listed on the following table.

(In thousands)									Gross Amounts Not Offset in the Statement of Financial Position
Offsetting of Financial Assets (Liabilities) and Derivative Assets (Liabilities)	Gross Assets Recognized		Gross Liabilities Offset in the Statement of Financial Position			Net Assets (Liabilities) Presented in the Statement of Financial Position			Financial Instruments		Cash Collateral Received		Net Amount
Fair asset value of derivative instruments	$	17,710	$	—		$	17,710		$	—	$	—	$	17,710
Long-term derivative assets included in other long-term assets, net		906		(103	)		803			—		—		803
Fair liability value of derivative instruments		—		—			—			—		—		—
Long-term derivative liabilities included in other long-term liabilities, net		—		—			—			—		—		—
Total at September 30, 2018	$	18,616	$	(103	)	$	18,513		$	—	$	—	$	18,513
Fair asset value of derivative instruments	$	6,023	$	(91	)	$	5,932		$	—	$	—	$	5,932
Long-term derivative assets included in other long-term assets, net		996		(730	)		266			—		—		266
Fair liability value of derivative instruments		1,706		(1,995	)		(289	)		—		—		(289	)
Long-term derivative liabilities included in other long-term liabilities, net		—		(1	)		(1	)		—		—		(1	)
Total at September 30, 2017	$	8,725	$	(2,817	)	$	5,908		$	—	$	—	$	5,908

Company's Derivatives Assets (Liabilities) Offset by Counterparty

The Company’s derivative assets (liabilities) offset by counterparty and subject to an enforceable master netting arrangement are listed on the following table.

(In thousands)									Gross Amounts Not Offset in the Statement of Financial Position
Offsetting of Financial Assets (Liabilities) and Derivative Assets (Liabilities)	Gross Assets Recognized		Gross Liabilities Offset in the Statement of Financial Position			Net Assets (Liabilities) Presented in the Statement of Financial Position			Financial Instruments		Cash Collateral Received		Net Amount
Fair asset value of derivative instruments	$	17,710	$	—		$	17,710		$	—	$	—	$	17,710
Long-term derivative assets included in other long-term assets, net		906		(103	)		803			—		—		803
Fair liability value of derivative instruments		—		—			—			—		—		—
Long-term derivative liabilities included in other long-term liabilities, net		—		—			—			—		—		—
Total at September 30, 2018	$	18,616	$	(103	)	$	18,513		$	—	$	—	$	18,513
Fair asset value of derivative instruments	$	6,023	$	(91	)	$	5,932		$	—	$	—	$	5,932
Long-term derivative assets included in other long-term assets, net		996		(730	)		266			—		—		266
Fair liability value of derivative instruments		1,706		(1,995	)		(289	)		—		—		(289	)
Long-term derivative liabilities included in other long-term liabilities, net		—		(1	)		(1	)		—		—		(1	)
Total at September 30, 2017	$	8,725	$	(2,817	)	$	5,908		$	—	$	—	$	5,908

Company's Effect on Derivative Instruments on the Statement of Operations

(In thousands)
The Effect of Derivative Instruments on the Statement of Operations
		Amount of (Gain) or Loss Recognized
		Years Ended September 30,
Derivatives Not Designated as Hedging Instruments Under FASB ASC 815-10	Location of (Gain) or Loss Recognized in Income on Derivative	2018			2017			2016
Commodity contracts	Cost of product (a)	$	10,379		$	6,386		$	16,977
Commodity contracts	Cost of installations and service (a)	$	(726	)	$	(526	)	$	949
Commodity contracts	Delivery and branch expenses (a)	$	(1,403	)	$	(422	)	$	2,405
Commodity contracts	(Increase) / decrease in the fair value of derivative instruments (b)	$	(11,408	)	$	(2,193	)	$	(18,217	)

(a)	Represents realized closed positions and includes the cost of options as they expire.

(b)	Represents the change in value of unrealized open positions and expired options.

Inventories (Tables)

12 Months Ended

Sep. 30, 2018

Inventory Disclosure [Abstract]

Components of Inventory

The components of inventory were as follows (in thousands):

	September 30,
	2018		2017
Product		34,618	$	37,941
Parts and equipment		21,759		21,655
Total inventory	$	56,377	$	59,596

Property and Equipment (Tables)

12 Months Ended

Sep. 30, 2018

Property Plant And Equipment [Abstract]

Component of Property and Equipment

The components of property and equipment were as follows (in thousands):

	September 30,
	2018		2017
Land and land improvements	$	19,230	$	18,127
Buildings and leasehold improvements		34,557		34,175
Fleet and other equipment		66,734		62,500
Tanks and equipment		45,860		41,744
Furniture, fixtures and office equipment		44,200		44,766
Total		210,581		201,312
Less accumulated depreciation and amortization		122,963		121,639
Property and equipment, net	$	87,618	$	79,673

Goodwill and Other Intangible Assets (Tables)

12 Months Ended

Sep. 30, 2018

Goodwill And Intangible Assets Disclosure [Abstract]

Summary of Changes in the Company's Goodwill

A summary of changes in the Company’s goodwill during the fiscal years ended September 30, 2018 and 2017 are as follows (in thousands):

Balance as of September 30, 2016	$	212,760
Fiscal year 2017 business combinations		13,155
Balance as of September 30, 2017		225,915
Fiscal year 2018 business combinations		2,521
Balance as of September 30, 2018	$	228,436

Intangible Assets Subject to Amortization

Intangible assets subject to amortization consist of the following (in thousands):

	September 30,
	2018						2017
	Gross						Gross
	Carrying		Accum.				Carrying		Accum.
	Amount		Amortization		Net		Amount		Amortization		Net
Customer lists	$	358,776	$	279,990	$	78,786	$	346,784	$	264,632	$	82,152
Trade names and other intangibles		32,739		13,081		19,658		32,047		8,981		23,066
Total	$	391,515	$	293,071	$	98,444	$	378,831	$	273,613	$	105,218

Estimated Annual Amortization Expense Related to Intangible Assets Subject to Amortization

Total estimated annual amortization expense related to intangible assets subject to amortization, for the year ended September 30, 2019 and the four succeeding fiscal years ended September 30, is as follows (in thousands):

	Amount
2019	$	18,170
2020	$	16,527
2021	$	14,020
2022	$	12,003
2023	$	10,850

Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Sep. 30, 2018

Payables And Accruals [Abstract]

Components of Accrued Expenses and Other Current Liabilities

The components of accrued expenses and other current liabilities were as follows (in thousands):

	September 30,
	2018		2017
Accrued wages and benefits		25,712	$	24,425
Accrued insurance		77,890		67,712
Other accrued expenses and other current liabilities		12,834		16,312
Total accrued expenses and other current liabilities	$	116,436	$	108,449

Long-Term Debt and Bank Facility Borrowings (Tables)

12 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

Company's Debt

The Company's debt is as follows	September 30,
(in thousands):	2018				2017
	Carrying				Carrying
	Amount		Fair Value (a)		Amount		Fair Value
Revolving Credit Facility Borrowings	$	1,500	$	1,500	$	—	$	—
Senior Secured Term Loan (b)		99,280		100,000		75,717		76,300
Total debt	$	100,780	$	101,500	$	75,717	$	76,300
Total short-term portion of debt	$	9,000	$	9,000	$	10,000	$	10,000
Total long-term portion of debt	$	91,780	$	92,500	$	65,717	$	66,300

(a)

The face amount of the Company’s variable rate long-term debt approximates fair value.

(b)

Carrying amounts are net of unamortized debt issuance costs of $0.7 million as of September 30, 2018 and $0.6 million as of September 30, 2017.

Maturities Including Working Capital Borrowings and Expected Repayments Due to Excess Cash Flow

2019	$	9,000
2020	$	10,000
2021	$	10,000
2022	$	10,000
2023	$	62,500
Thereafter	$	—

Compensation And Retirement Disclosure [Abstract]

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28541-108399

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21506-112644

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28551-108399

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21521-112644

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21538-112644

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644

+ Details

Employee Benefit Plans (Tables)

12 Months Ended

Sep. 30, 2018

Participation and Contributions to Multiemployer Pension Plans

		Pension Protection Act Zone Status		FIP / RP Status	Partnership Contributions (in thousands)
Pension Fund	EIN / Pension Plan Number	2018	2017	Pending / Implemented	2018		2017		2016		Surcharge Imposed	Expiration Date of Collective- Bargaining Agreements
New England Teamsters and Trucking Industry Pension Fund	04-6372430 / 001	Red	Red	Yes / Implemented	$	2,455	$	2,621	$	2,507	No	9/30/18 to 4/30/2021
Westchester Teamsters Pension Fund	13-6123973 / 001	Green	Green	N/A		846		924		865	No	1/31/19 to 12/31/19
Local 553 Pension Fund	13-6637826 / 001	Green	Green	N/A		2,888		2,780		2,645	No	12/15/19 to 1/15/20
Local 463 Pension Fund	11-1800729 / 001	Green	Green	N/A		145		150		148	No	2/28/2020
All Other Multiemployer Pension Plans						2,807		2,465		2,218
				Total Contributions	$	9,141	$	8,940	$	8,383

Net Periodic Benefit Cost for Period Reconciliation of Changes in Plan Assets Projected Benefit Obligations and Amounts Recognized in Other Comprehensive Income and Accumulated Other Comprehensive Income

																Gross Pension
	Net Periodic						Fair									Related
	Pension						Value of									Accumulated
	Cost in						Pension			Projected			Other			Other
	Income						Plan			Benefit			Comprehensive			Comprehensive
Debit / (Credit)	Statement			Cash			Assets			Obligation			(Income) / Loss			Income
Fiscal Year 2016
Beginning balance							$	63,788		$	(67,121	)				$	24,771
Interest cost		2,622									(2,622	)
Actual return on plan assets		(8,595	)					8,595
Employer contributions					(17	)		17
Benefit payments								(4,124	)		4,124
Investment and other expenses		(362	)								362
Difference between actual and expected return on plan assets		5,579												(5,579	)
Anticipated expenses		319									(319	)
Actuarial gain											(5,103	)		5,103
Amortization of unrecognized net actuarial loss		2,591												(2,591	)
Annual cost/change	$	2,154		$	(17	)		4,488			(3,558	)	$	(3,067	)		(3,067	)
Ending balance							$	68,276		$	(70,679	)				$	21,704
Funded status at the end of the year										$	(2,403	)
Fiscal Year 2017
Interest cost		2,251									(2,251	)
Actual return on plan assets		(1,473	)					1,473
Employer contributions					(505	)		505
Benefit payments								(4,578	)		4,578
Investment and other expenses		(455	)								455
Difference between actual and expected return on plan assets		(1,232	)											1,232
Anticipated expenses		341									(341	)
Actuarial loss											2,457			(2,457	)
Amortization of unrecognized net actuarial loss		2,131												(2,131	)
Annual cost/change	$	1,563		$	(505	)		(2,600	)		4,898		$	(3,356	)		(3,356	)
Ending balance							$	65,676		$	(65,781	)				$	18,348
Funded status at the end of the year										$	(105	)
Fiscal Year 2018
Interest cost		2,279									(2,279	)
Actual return on plan assets		942						(942	)
Employer contributions					(1,653	)		1,653
Benefit payments								(4,463	)		4,463
Investment and other expenses		(394	)								394
Difference between actual and expected return on plan assets		(3,705	)											3,705
Anticipated expenses		328									(328	)
Actuarial loss											3,989			(3,989	)
Amortization of unrecognized net actuarial loss		1,791												(1,791	)
Annual cost/change	$	1,241		$	(1,653	)		(3,752	)		6,239		$	(2,075	)		(2,075	)
Ending balance							$	61,924		$	(59,542	)				$	16,273
Funded status at the end of the year										$	2,382

Weighted-Average Assumptions Used in Measurement of Partnership's Benefit Obligation

	September 30,
Weighted-Average Assumptions Used in the Measurement of the Partnership’s Benefit Obligation	2018	2017	2016
Discount rate at year end date	4.15%	3.60%	3.30%
Expected return on plan assets for the year ended	4.86%	4.80%	5.50%
Rate of compensation increase	N/A	N/A	N/A

Fair Values and Percentage of Company's Pension Plan Assets by Asset Category

The fair values and percentage of the Company’s pension plan assets by asset category are as follows (in thousands):

	September 30,
	2018			2017
			Concentration			Concentration
Asset Category	Level 1		Percentage	Level 1		Percentage
Corporate and U.S. government bond fund (1)	$	55,908	90%	$	52,735		80	%
U.S. large-cap equity (1)		4,566	7%		9,270		14	%
International equity (1)		1,129	2%		3,063		5	%
Cash		321	1%		608		1	%
Total	$	61,924	100%	$	65,676		100	%

(1)	Represent investments in Vanguard funds that seek to replicate the asset category description.

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2018

Income Tax Disclosure [Abstract]

Components of Income Tax Expense

Income tax expense is comprised of the following for the indicated periods (in thousands):

	Years Ended September 30,
	2018			2017		2016
Current:
Federal	$	(6,067	)	$	7,578	$	18,724
State		(1,016	)		2,664		5,344
Deferred
Federal		11,052			8,775		7,485
State		3,633			1,359		2,185
	$	7,602		$	20,376	$	33,738

Provision for Income Taxes Differs from Income Taxes

The provision for income taxes differs from income taxes computed at the Federal statutory rate as a result of the following (in thousands):

	Years Ended September 30,
	2018			2017			2016
Income from continuing operations before taxes	$	63,107		$	47,276		$	78,672
Provision for income taxes:
Tax at Federal statutory rate	$	17,266		$	16,546		$	27,535
Effect of the tax reform on deferred taxes		(11,101	)		—			—
Impact of Partnership loss not subject to federal income taxes		53			741			477
State taxes net of federal benefit		1,864			3,170			5,672
Permanent differences		99			89			80
Change in valuation allowance net of effect of the tax reform		107			115			26
Other		(686	)		(285	)		(52	)
	$	7,602		$	20,376		$	33,738

Components of Net Deferred Taxes

The components of the net deferred taxes for the years ended September 30, 2018 and September 30, 2017 using current tax rates are as follows (in thousands):

	September 30,
	2018			2017
Deferred tax assets:
Net operating loss carryforwards	$	6,647		$	5,374
Vacation accrual		2,658			3,542
Pension accrual		4,425			7,455
Allowance for bad debts		2,226			2,166
Insurance accrual		2,425			19,914
Inventory capitalization		350			895
Other, net		1,382			2,242
Total deferred tax assets		20,113			41,588
Valuation allowance		(3,980	)		(3,168	)
Net deferred tax assets	$	16,133		$	38,420
Deferred tax liabilities:
Property and equipment	$	9,783		$	8,001
Fair value of derivative instruments		4,673			1,683
Intangibles		22,883			34,876
Total deferred tax liabilities	$	37,339		$	44,560
Net deferred taxes	$	(21,206	)	$	(6,140	)

Lease Commitments (Tables)

12 Months Ended

Sep. 30, 2018

Leases [Abstract]

Future Minimum Rental Commitments

The future minimum rental commitments at September 30, 2018 under operating leases having an initial or remaining non-cancelable term of one year or more are as follows (in thousands):

2019		21,548
2020		19,351
2021		16,808
2022		13,133
2023		10,035
Thereafter		46,679
Total future minimum lease payments	$	127,554

Supplemental Disclosure of Cash Flow Information (Tables)

12 Months Ended

Sep. 30, 2018

Supplemental Cash Flow Elements [Abstract]

Supplemental Disclosure of Cash Flow Information

	Years Ended September 30,
(in thousands)	2018		2017		2016
Cash paid during the period for:
Income taxes, net	$	2,569	$	4,434	$	22,570
Interest	$	8,925	$	7,814	$	7,785

Earnings per Limited Partner Units (Tables)

12 Months Ended

Sep. 30, 2018

Earnings Per Share [Abstract]

Net Income Allocation and Per Unit Data

The following table presents the net income allocation and per unit data in accordance with FASB ASC 260-10-45-60 Earnings per Share, Master Limited Partnerships (EITF 03-06):

Basic and Diluted Earnings Per Limited Partner:	Years Ended September 30,
(in thousands, except per unit data)	2018		2017		2016
Net income	$	55,505	$	26,900	$	44,934
Less General Partners’ interest in net income		314		156		252
Net income available to limited partners		55,191		26,744		44,682
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 *		6,340		914		4,534
Limited Partner’s interest in net income under FASB ASC 260-10-45-60	$	48,851	$	25,830	$	40,148
Per unit data:
Basic and diluted net income available to limited partners	$	1.01	$	0.48	$	0.78
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 *		0.12		0.02		0.08
Limited Partner’s interest in net income under FASB ASC 260-10-45-60	$	0.89	$	0.46	$	0.70
Weighted average number of Limited Partner units outstanding		54,764		55,888		57,022

Selected Quarterly Financial Data (Tables)

12 Months Ended

Sep. 30, 2018

Quarterly Financial Information Disclosure [Abstract]

Selected Quarterly Financial Data

	Three Months Ended
	Dec. 31,		Mar. 31,		Jun. 30,			Sep. 30,
(in thousands - except per unit data)	2017		2018		2018			2018			Total
Sales	$	436,834	$	684,031	$	327,354		$	229,618		$	1,677,837
Gross profit for product, installation and service		124,499		216,079		79,377			43,387			463,342
Operating income (loss)		31,066		85,473		(8,817	)		(41,654	)		66,068
Income (loss) before income taxes		28,670		82,783		(11,421	)		(36,925	)		63,107
Net income (loss)		30,182		54,778		(8,005	)		(21,450	)		55,505
Limited Partner interest in net income (loss)		30,007		54,459		(7,956	)		(21,319	)		55,191
Net income (loss) per Limited Partner unit:
Basic and diluted (a)	$	0.45	$	0.81	$	(0.15	)		(0.40	)	$	0.89

	Three Months Ended
	Dec. 31,		Mar. 31,		Jun. 30,			Sep. 30,
(in thousands - except per unit data)	2016		2017		2017			2017			Total
Sales	$	384,118	$	532,052	$	225,801		$	181,584		$	1,323,555
Gross profit for product, installation and service		118,038		184,685		63,309			42,467			408,499
Operating income (loss)		33,237		69,032		(19,811	)		(27,126	)		55,332
Income (loss) before income taxes		31,138		66,996		(21,766	)		(29,092	)		47,276
Net income (loss)		18,275		39,704		(13,332	)		(17,747	)		26,900
Limited Partner interest in net income (loss)		18,170		39,471		(13,253	)		(17,644	)		26,744
Net income (loss) per Limited Partner unit:
Basic and diluted (a)	$	0.28	$	0.59	$	(0.24	)	$	(0.32	)	$	0.46

(a)	The sum of the quarters do not add-up to the total due to the weighting of Limited Partner Units outstanding, rounding or the theoretical effects of FASB ASC 260-10-45-60 to Master Limited Partners earnings per unit.

Organization - Additional Information (Detail) shares in Thousands			12 Months Ended
	Jul. 02, 2018 USD ($)	Jul. 30, 2015 USD ($)	Sep. 30, 2018 Segment Customer Contract shares	Sep. 30, 2017 shares	Sep. 30, 2016 shares	Sep. 30, 2015 shares
Limited Partners' Capital Account [Line Items]
Number of reportable segments \| Segment			1
Percentage of limited partner interest			99.40%
Percentage of general partner interest			0.60%
Fourth Amendment
Limited Partners' Capital Account [Line Items]
Non Seasonal maximum borrowing capacity under revolving credit facility \| $	$ 300,000,000	$ 300,000,000
Maximum borrowing capacity (heating season December to April) under revolving credit facility \| $	450,000,000	$ 450,000,000
Due date of debt		Jul. 02, 2023
Fourth Amendment \| Term Loan
Limited Partners' Capital Account [Line Items]
Outstanding senior notes \| $	$ 100,000,000	$ 100,000,000
Senior secured term loan maturity period	5 years	5 years
Star Acquisitions, Inc
Limited Partners' Capital Account [Line Items]
Ownership interest of partnership			100.00%
Petro Holdings, Inc
Limited Partners' Capital Account [Line Items]
Ownership interest of Star Acquisitions Inc.			100.00%
Number of residential and commercial home heating oil and propane customers served \| Customer			454,000
Number of customers to whom only home heating oil, gasoline and diesel were sells on a delivery only basis \| Customer			76,000
Number of service contracts heating oil and propane for natural gas and other heating systems \| Contract			16,000
Number of customers to whom ancillary services were provided \| Customer			23,000
Petroleum Heat and Power Co., Inc.
Limited Partners' Capital Account [Line Items]
Ownership interest of partnership			100.00%
Common Stock
Limited Partners' Capital Account [Line Items]
Number of outstanding units \| shares			53,088	55,888	55,888	57,283
General Partner
Limited Partners' Capital Account [Line Items]
Number of outstanding units \| shares			326	326	326	326

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)

3 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2021

Sep. 30, 2020

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2016

Sep. 30, 2015

Schedule Of Significant Accounting Policies [Line Items]

Cash, cash equivalents, and restricted cash

$ 14,781,000

$ 52,708,000

$ 139,188,000

$ 100,508,000

Cash deposit in support of liability

14,531,000

52,458,000

Restricted cash

250,000

$ 34,200,000

Investments, debt securities

^[1]

45,419,000

11,777,000

Other income, net

^[2]

7,043,000

Gain on sale of security customer account, cash portion

^[2]

6,824,000

Recognition of unamortized deferred service liabilities

400,000

Other expenses

200,000

Advertising expenses

$ 15,100,000

15,100,000

$ 14,900,000

Operating lease expiration year

2033

Undiscounted future minimum lease payments through 2033

$ 127,600,000

Accounting Standards Update 2018-02 | Accumulated Other Comprehensive Income (Loss)

Schedule Of Significant Accounting Policies [Line Items]

Increase (decrease) in equity as a result of ASU adoption

200,000

Accounting Standards Update 2018-02 | Retained Earnings

Schedule Of Significant Accounting Policies [Line Items]

Increase (decrease) in equity as a result of ASU adoption

(200,000)

Subsidiaries of Swiss Re

Schedule Of Significant Accounting Policies [Line Items]

Additional payment obligated to pay if degree days exceed ten year average

5,000,000

Subsidiaries of Swiss Re | Scenario forecast

Schedule Of Significant Accounting Policies [Line Items]

Derivative maximum payout

$ 5,000,000

Subsidiaries of Swiss Re | Delivery and branch expenses

Schedule Of Significant Accounting Policies [Line Items]

Charge on weather hedge contract

1,900,000

Charge or benefit on weather hedge contract

Fair Value Level 1

Schedule Of Significant Accounting Policies [Line Items]

Investments, debt securities

44,800,000

11,300,000

Mutual Funds

Schedule Of Significant Accounting Policies [Line Items]

Investments, net asset value

$ 600,000

$ 500,000

Maximum

Schedule Of Significant Accounting Policies [Line Items]

Cash equivalents, highly liquid investments maturity

3 months

Property and equipment, estimated useful lives

30 years

Maximum | Subsidiaries of Swiss Re | Scenario forecast

Schedule Of Significant Accounting Policies [Line Items]

Derivative maximum receivable

$ 12,500,000

Maximum | Customer Lists

Schedule Of Significant Accounting Policies [Line Items]

Schedule Of Significant Accounting Policies [Line Items]

10 years

Maximum | Trade Names

Schedule Of Significant Accounting Policies [Line Items]

20 years

Minimum

Property and equipment, estimated useful lives

3 years

Minimum | Customer Lists

Schedule Of Significant Accounting Policies [Line Items]

Schedule Of Significant Accounting Policies [Line Items]

7 years

Minimum | Trade Names

3 years

[1]	See Note 2 - Investments.
[2]	See Note 2 - Other income, net.

Quarterly Distribution of Available Cash - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Quarterly Financial Information Disclosure [Abstract]
Minimum distribution of available cash per unit	$ 0.0675
Common units distribution amount on annualized basis	$ 0.27
First tier, percentage of cash distribution to common units minimum quarterly distribution	100.00%
Second tier, percentage of available cash distribution to common units for any arrearages	100.00%
Third tier, percentage of available cash distribution to general partner unit holder until minimum quarterly distribution is met	100.00%
Fourth tier, percentage of distributions to common unit holders until first target distribution is met	90.00%
Fourth tier, percentage of distributions to general partner unit holder until first target distribution is met	10.00%
First target distribution	$ 0.1125
Thereafter, percentage of distributions to common unit holders after first target distribution is met	80.00%
Thereafter, percentage of distributions to general partner unit holders after first target distribution is met	20.00%
Percentage of excess availability of revolving commitment that must be maintained	15.00%
Fixed charge coverage ratio that must be maintained to make distributions	1.15
Annual cash distributions declared per common unit	$ 0.455	$ 0.425	$ 0.395
General partner incentive distributions exclusive of amounts paid subject to management incentive plan	$ 0.6	$ 0.5	$ 0.4

Common Unit Repurchase Plans and Retirement - Additional Information (Detail) - USD ($)
shares in Thousands

1 Months Ended

3 Months Ended

12 Months Ended

60 Months Ended

67 Months Ended

Jul. 02, 2018

Sep. 30, 2018

Aug. 31, 2018

Jul. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Sep. 30, 2018

Sep. 30, 2017

Jan. 31, 2018

Feb. 28, 2018

Dec. 31, 2017

Jul. 30, 2015

5,550

3,000

2,200

5,500

Fourth Amendment

Availability required to repurchase common units

$ 45,000,000

Percentage of the maximum facility size on a historical proforma and forward-looking basis

15.00%

Non Seasonal maximum borrowing capacity under revolving credit facility

$ 300,000,000

Minimum fixed charge coverage ratio for distributions to unit holders or to repurchase common units

115.00%

Repurchase Plan

Company's common units repurchased and retired

191

114

125

430

1,089

1,281

2,800

5,137

2,700

Total Common Units remain available for repurchase

5,550

2,900

2,200

5,500

5,359

5,550

^[1]

3,005

5,359

3,130

4,219

^[2]

5,359

2,207

Common Stock Available for Repurchase Under Open Market Transactions

Common Stock Available for Repurchase Under Privately Negotiated Transactions

3,050

2,500

[1]	In August 2018, the Board authorized an increase in the number of Common Units available for repurchase from 2.9 million to 5.55 million.
[2]	In February 2018, the Board authorized an increase in the number of Common Units available for repurchase from 2.2 million to 5.5 million.

Company's Repurchase Activities (Detail) - $ / shares
shares in Thousands

1 Months Ended

3 Months Ended

12 Months Ended

60 Months Ended

67 Months Ended

Nov. 30, 2018

Oct. 31, 2018

Sep. 30, 2018

Aug. 31, 2018

Jul. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Sep. 30, 2018

Sep. 30, 2017

Jan. 31, 2018

Dec. 31, 2017

Repurchase Plan

Average Price Paid per Unit

191

114

125

430

1,089

1,281

2,800

5,137

2,700

^[1]

$ 9.73

$ 9.68

$ 9.72

$ 9.66

$ 9.38

$ 9.54

$ 5.78

Maximum Number of Units that May Yet Be Purchased

5,359

5,550

^[2]

3,005

5,359

3,130

4,219

^[3]

5,359

2,207

Repurchase Plan | Subsequent Event

Average Price Paid per Unit

182

151

^[1]

$ 9.71

$ 9.70

Maximum Number of Units that May Yet Be Purchased

5,026

^[4]

5,208

Publicly Announced Plans or Programs As Part of Repurchase Plan

Publicly Announced Plans or Programs As Part of Repurchase Plan | Subsequent Event

191

114

125

430

1,089

1,281

2,800

2,693

Schedule Of Available For Sale Securities [Line Items]

182

151

[1]	Amounts include repurchase costs.
[2]	In August 2018, the Board authorized an increase in the number of Common Units available for repurchase from 2.9 million to 5.55 million.
[3]	In February 2018, the Board authorized an increase in the number of Common Units available for repurchase from 2.2 million to 5.5 million.
[4]	Of the total available for repurchase, approximately 2.5 million are available for repurchase in open market transactions and 2.5 million are available for repurchase in privately-negotiated transactions.

Company's Repurchase Activities (Parenthetical) (Detail) - shares shares in Thousands	Nov. 30, 2018	Aug. 31, 2018	Jul. 31, 2018	Feb. 28, 2018	Jan. 31, 2018
Capital Unit [Line Items]
Company's common units authorized for repurchase		5,550	3,000	5,500	2,200
Repurchase Plan
Capital Unit [Line Items]
Company's common units authorized for repurchase		5,550	2,900	5,500	2,200
Open Market Transactions \| Subsequent Event
Capital Unit [Line Items]
Company's common units authorized for repurchase	2,500
Privately Negotiated Transactions \| Subsequent Event
Capital Unit [Line Items]
Company's common units authorized for repurchase	2,500

Investments - Schedule of Investments to be Available-for-sale (Detail) - USD ($)
$ in Thousands

Sep. 30, 2018

Sep. 30, 2017

$ 46,623

(1,204)

Schedule Of Available For Sale Securities [Line Items]

^[1]

45,419

$ 11,777

Cash and Receivables

350

U.S. Government Sponsored Agencies

350

Schedule Of Available For Sale Securities [Line Items]

10,735

(192)

Corporate Debt Securities

10,543

Schedule Of Available For Sale Securities [Line Items]

30,427

(928)

Schedule Of Available For Sale Securities [Line Items]

29,499

Foreign Bonds and Notes

5,111

(84)

Investments Debt And Equity Securities [Abstract]

$ 5,027

[1]	See Note 2 - Investments.

Investments - Schedule of Maturities of Investments (Detail) - USD ($)
$ in Thousands

Sep. 30, 2018

Sep. 30, 2017

Due within one year

$ 4,505

Due after one year through five years

21,710

Due after five years through ten years

19,204

Total

^[1]

$ 45,419

$ 11,777

[1]	See Note 2 - Investments.

Derivatives and Hedging-Disclosures and Fair Value Measurements - Additional Information (Detail) gal in Millions	12 Months Ended
	Sep. 30, 2018 USD ($) gal	Sep. 30, 2017 USD ($) gal	Aug. 31, 2018 USD ($)
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Hedging positions and payable amounts secured under credit facility	$ 0	$ 100,000
Interest rate swap
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional Value			$ 50,000,000
Fair Value	39,000
Percentage of market risk exposure of long term debt			50.00%
Prepaid expense and other current assets
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Aggregated cash posted as collateral in normal course of business	$ 1,200,000
Call Option
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume \| gal	3.2	6.1
Notional Value	$ 8,200,000	$ 13,600,000
Fair Value	$ 200,000	$ 100,000
Call Option \| Synthetic calls
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume \| gal	85.4	79.0
Notional Value	$ 182,900,000	$ 134,300,000
Fair Value	$ 14,000,000	$ 4,100,000
Put Option
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume \| gal	5.6	8.1
Notional Value	$ 8,500,000	$ 8,800,000
Fair Value	$ 2,000	$ 2,000
Swap Contracts Bought
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume \| gal	11.7	15.6
Notional Value	$ 24,600,000	$ 25,500,000
Fair Value	$ 2,900,000	$ 2,300,000
Swap Contracts Sold
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume \| gal	1.2	1.3
Notional Value	$ 2,600,000	$ 2,200,000
Fair Value	$ 200,000	$ 200,000
Long Swap Contracts
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume \| gal		16.8
Notional Value		$ 28,500,000
Fair Value		$ (1,900,000)
Purchased Futures Contracts
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume \| gal	53.1	5.2
Notional Value	$ 114,300,000	$ 8,500,000
Fair Value	$ 9,700,000
Sold Futures Contracts
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume \| gal	68.9	11.3
Notional Value	$ 148,800,000	$ 18,000,000
Fair Value	$ (12,600,000)
Hedge its Internal Fuel Usage and Other Related Activities Swap Contracts Bought
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume \| gal	6.5	6.3
Notional Value	$ 13,700,000	$ 9,900,000
Fair Value	$ 1,000,000	$ 1,100,000
Hedge its Internal Fuel Usage and Other Related Activities Swap Contracts Bought \| Call Option \| Synthetic calls
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume \| gal	0.5
Notional Value	$ 1,000,000
Fair Value	$ 100,000

Company's Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - Fair Value, Measurements, Recurring - Derivatives Not Designated as Hedging Instruments under FASB ASC 815-10 - Commodity Contract - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	$ 18,616	$ 8,725
Derivative Liabilities, commodity contracts	(103)	(2,817)
Fair asset and fair liability value of derivative instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	17,710	7,729
Deferred charges and other assets, net balance
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	906	996
Derivative Liabilities, commodity contracts	(103)
Fair liability and fair asset value of derivative instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liabilities, commodity contracts		(2,086)
Deferred charges and other assets, net and other long-term liabilities balances
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liabilities, commodity contracts		(731)
Significant Other Observable Inputs Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	18,616	8,725
Derivative Liabilities, commodity contracts	(103)	(2,817)
Significant Other Observable Inputs Level 2 \| Fair asset and fair liability value of derivative instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	17,710	7,729
Significant Other Observable Inputs Level 2 \| Deferred charges and other assets, net balance
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	906	996
Derivative Liabilities, commodity contracts	$ (103)
Significant Other Observable Inputs Level 2 \| Fair liability and fair asset value of derivative instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liabilities, commodity contracts		(2,086)
Significant Other Observable Inputs Level 2 \| Deferred charges and other assets, net and other long-term liabilities balances
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Liabilities, commodity contracts		$ (731)

Offsetting of Financial Assets (Liabilities) and Derivative Assets (Liabilities) (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Net Assets (Liabilities) Presented in the Statement of Financial Position	$ 17,710	$ 5,932
Net Assets (Liabilities) Presented in the Statement of Financial Position		(289)
Subject to an enforceable master netting arrangement
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Gross Assets Recognized	18,616	8,725
Gross Liabilities Offset in the Statement of Financial Position	(103)	(2,817)
Net Assets (Liabilities) Presented in the Statement of Financial Position	18,513	5,908
Financial Instruments		0
Cash Collateral Received		0
Net Amount	18,513	5,908
Subject to an enforceable master netting arrangement \| Fair asset and fair liability value of derivative instruments
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Gross Assets Recognized	17,710	6,023
Gross Liabilities Offset in the Statement of Financial Position		(91)
Net Assets (Liabilities) Presented in the Statement of Financial Position	17,710	5,932
Financial Instruments		0
Cash Collateral Received		0
Net Amount	17,710	5,932
Subject to an enforceable master netting arrangement \| Other long-term assets, net
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Gross Assets Recognized	906	996
Gross Liabilities Offset in the Statement of Financial Position	(103)	(730)
Net Assets (Liabilities) Presented in the Statement of Financial Position	803	266
Financial Instruments		0
Cash Collateral Received		0
Net Amount	$ 803	266
Subject to an enforceable master netting arrangement \| Fair liability and fair asset value of derivative instruments
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Gross Assets Recognized		1,706
Gross Liabilities Offset in the Statement of Financial Position		(1,995)
Net Assets (Liabilities) Presented in the Statement of Financial Position		(289)
Financial Instruments		0
Cash Collateral Received		0
Net Amount		(289)
Subject to an enforceable master netting arrangement \| Other long-term liabilities
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Gross Liabilities Offset in the Statement of Financial Position		(1)
Net Assets (Liabilities) Presented in the Statement of Financial Position		(1)
Financial Instruments		0
Cash Collateral Received		0
Net Amount		$ (1)

Effect of Derivative Instruments on Statement of Operations (Detail) - USD ($)
$ in Thousands

12 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2016

Derivative Instruments, Gain (Loss) [Line Items]

Amount of (Gain) or Loss Unrealized, commodity contracts

^[1]

$ (11,408)

$ (2,193)

$ (18,217)

Fair Value, Measurements, Recurring | Derivatives Not Designated as Hedging Instruments under FASB ASC 815-10 | Commodity Contract | Cost of product

Derivative Instruments, Gain (Loss) [Line Items]

Amount of (Gain) or Loss Recognized, commodity contracts

^[2]

10,379

6,386

16,977

Fair Value, Measurements, Recurring | Derivatives Not Designated as Hedging Instruments under FASB ASC 815-10 | Commodity Contract | Cost of installations and service

Derivative Instruments, Gain (Loss) [Line Items]

Amount of (Gain) or Loss Recognized, commodity contracts

^[2]

(726)

(526)

949

Fair Value, Measurements, Recurring | Derivatives Not Designated as Hedging Instruments under FASB ASC 815-10 | Commodity Contract | Delivery and branch expenses

Derivative Instruments, Gain (Loss) [Line Items]

Amount of (Gain) or Loss Recognized, commodity contracts

^[2]

$ (1,403)

$ (422)

$ 2,405

[1]	Represents the change in value of unrealized open positions and expired options.
[2]	Represents realized closed positions and includes the cost of options as they expire.

Components of Inventory (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Inventory Disclosure [Abstract]
Product	$ 34,618	$ 37,941
Parts and equipment	21,759	21,655
Total inventory	$ 56,377	$ 59,596

Inventories - Additional Information (Detail) - gal gal in Millions	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Inventory [Line Items]
Heating oil and other fuel inventories	16.3	24.2
Maximum product supply by other supplier	8.00%	8.00%
Global Companies LLC
Inventory [Line Items]
Product purchases	8.00%	13.00%
Nic Holding Corp
Inventory [Line Items]
Product purchases		8.00%
Home heating oil and Propane
Inventory [Line Items]
Market price based product supply contracts for next twelve months	287.0
Diesel and gasoline
Inventory [Line Items]
Market price based product supply contracts for next twelve months	44.8

Component of Property and Equipment (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Property, Plant and Equipment [Line Items]
Property and equipment	$ 210,581	$ 201,312
Less accumulated depreciation and amortization	122,963	121,639
Property and equipment, net	87,618	79,673
Land and land improvements
Property, Plant and Equipment [Line Items]
Property and equipment	19,230	18,127
Buildings and leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment	34,557	34,175
Fleet and other equipment
Property, Plant and Equipment [Line Items]
Property and equipment	66,734	62,500
Tanks and equipment
Property, Plant and Equipment [Line Items]
Property and equipment	45,860	41,744
Furniture, fixtures and office equipment
Property, Plant and Equipment [Line Items]
Property and equipment	$ 44,200	$ 44,766

Property and Equipment - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Property Plant And Equipment [Abstract]
Depreciation expense	$ 12.0	$ 11.1	$ 11.1

Business Combinations - Additional Information (Detail) $ in Thousands	12 Months Ended
	Sep. 30, 2018 USD ($) PartnershipUnit	Sep. 30, 2017 USD ($) PartnershipUnit	Sep. 30, 2016 USD ($) PartnershipUnit
Business Acquisition [Line Items]
Number of dealers acquired \| PartnershipUnit	6	7	4
Goodwill	$ 228,436	$ 225,915	$ 212,760
Heating Oil Dealer and Motor Fuel Dealer
Business Acquisition [Line Items]
Aggregate purchase price partnership acquired	25,200
Cash paid	23,700
Deferred liabilities	1,500
Aggregate purchase price allocation, intangible assets	15,300
Aggregate purchase price allocation, fixed assets	7,500
Gross purchase price increased (reduced) by working capital credits	$ 2,400
Heating Oil Dealer, Propane Dealer and Plumbing Service Provider
Business Acquisition [Line Items]
Aggregate purchase price partnership acquired		44,800
Cash paid		43,300
Deferred liabilities		1,500
Aggregate purchase price allocation, intangible assets		37,500
Aggregate purchase price allocation, fixed assets		10,200
Gross purchase price increased (reduced) by working capital credits		(2,900)
Contingent consideration		$ 600
Heating Oil Dealer, Motor Fuel Dealer and Propane Dealer
Business Acquisition [Line Items]
Aggregate purchase price partnership acquired			9,800
Aggregate purchase price allocation, intangible assets			5,700
Aggregate purchase price allocation, fixed assets			2,500
Gross purchase price increased (reduced) by working capital credits			(100)
Goodwill			$ 1,700

Goodwill and Other Intangible Assets - Additional Information (Detail) - USD ($)				12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017	Aug. 31, 2016	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill impairment	$ 0	$ 0	$ 0
Amortization expense for intangible assets				$ 19,600,000	$ 16,700,000	$ 15,400,000

Summary of Changes in the Company's Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Balance on beginning	$ 225,915	$ 212,760
Fiscal year business combinations	2,521	13,155
Balance on ending	$ 228,436	$ 225,915

Intangible Assets Subject to Amortization (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 391,515	$ 378,831
Accum. Amortization	293,071	273,613
Net	98,444	105,218
Customer Lists
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	358,776	346,784
Accum. Amortization	279,990	264,632
Net	78,786	82,152
Trade Names And Other Intangibles
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	32,739	32,047
Accum. Amortization	13,081	8,981
Net	$ 19,658	$ 23,066

Estimated Annual Amortization Expense Related to Intangible Assets Subject to Amortization (Detail) $ in Thousands	Sep. 30, 2018 USD ($)
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2019	$ 18,170
2020	16,527
2021	14,020
2022	12,003
2023	$ 10,850

Components of Accrued Expenses and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Payables And Accruals [Abstract]
Accrued wages and benefits	$ 25,712	$ 24,425
Accrued insurance	77,890	67,712
Other accrued expenses and other current liabilities	12,834	16,312
Total accrued expenses and other current liabilities	$ 116,436	$ 108,449

Company's Debt (Detail) - USD ($)
$ in Thousands

Sep. 30, 2018

Sep. 30, 2017

Long-term debt, carrying Amount

$ 100,780

$ 75,717

Current maturities of long-term debt, carrying Amount

9,000

10,000

Long-term debt

91,780

65,717

Current maturities of long-term debt, fair value

101,500

^[1]

76,300

9,000

^[1]

10,000

Long-term portion of debt, fair value

92,500

^[1]

66,300

Revolving Credit Facility

Credit facility borrowings, carrying Amount

1,500

Credit facility borrowings, fair value

^[1]

1,500

Term Loan

Long-term debt, carrying Amount

^[2]

99,280

75,717

^[2]

$ 100,000

^[1]

$ 76,300

[1]	The face amount of the Company’s variable rate long-term debt approximates fair value.
[2]	Carrying amounts are net of unamortized debt issuance costs of $0.7 million as of September 30, 2018 and $0.6 million as of September 30, 2017.

Company's Debt (Parenthetical) (Detail) - USD ($) $ in Millions	Sep. 30, 2018	Sep. 30, 2017
Term Loan
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ 0.7	$ 0.6

Long-Term Debt and Bank Facility Borrowings - Additional Information (Detail) - USD ($)

Jul. 02, 2018

Jul. 30, 2015

Sep. 30, 2018

Sep. 30, 2017

Hedging positions and payable amounts secured under credit facility

$ 0

$ 100,000

Letters of credit issued and outstanding

7,100,000

48,000,000

Revolving credit facility outstanding

101,500,000

^[1]

76,300,000

1,500,000

Availability in compliance with the fixed charge coverage ratio

189,000,000

166,100,000

Total restricted net assets

$ 299,800,000

$ 296,200,000

Fourth Amendment

Non Seasonal maximum borrowing capacity under revolving credit facility

$ 300,000,000

Maximum borrowing capacity (heating season December to April) under revolving credit facility

450,000,000

Issuance of line of credit for working capital purposes

$ 25,000,000

Revolving credit facility expiry

Jul. 02, 2023

Additional revolving credit

$ 200,000,000

Facility size that can be increased without consulting bank group

$ 200,000,000

Term loan annual payment percentage

25.00%

Debt instrument, effective interest rate

5.20%

4.10%

Commitment fee on the unused portion of the facility from December through April

0.30%

Commitment fee on the unused portion of the facility from May through November

0.20%

Minimum fixed charge coverage ratio

110.00%

Availability percentage to maximum facility size

12.50%

Fourth Amendment | Quarterly

Term loan periodic payment

$ 2,500,000

Fourth Amendment | Maximum

Senior secured leverage ratio during quarters ending June or September

300.00%

Senior secured leverage ratio during quarters ending December or March

450.00%

Fourth Amendment | Maximum | Annually

Term loan periodic payment

$ 15,000,000

Term Loan

Term Loan | Fourth Amendment

^[2]

$ 100,000,000

^[1]

$ 76,300,000

Senior secured term loan maturity period

Outstanding senior notes

$ 100,000,000

5 years

Term Loan | Third Amendment

Revolving Credit Facility

76,300,000

Revolving credit facility outstanding

$ 1,500,000

$ 0

Revolving Credit Facility | Fourth Amendment

Debt instrument, effective interest rate

3.80%

[1]	The face amount of the Company’s variable rate long-term debt approximates fair value.
[2]	Carrying amounts are net of unamortized debt issuance costs of $0.7 million as of September 30, 2018 and $0.6 million as of September 30, 2017.

Maturities Including Working Capital Borrowings and Expected Repayments Due to Excess Cash Flow (Detail) $ in Thousands	Sep. 30, 2017 USD ($)
Debt Disclosure [Abstract]
2019	$ 9,000
2020	10,000
2021	10,000
2022	10,000
2023	$ 62,500

Employee Benefit Plans - Additional Information (Detail)	3 Months Ended	12 Months Ended
	Sep. 30, 2015 USD ($) Employee	Sep. 30, 2019	Sep. 30, 2018 USD ($) Program $ / shares	Sep. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)	Sep. 30, 2015 USD ($) Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum participant contribution			60.00%
Partnership aggregate contributions to defined contribution plans			$ 6,700,000	$ 6,300,000	$ 6,000,000
Multiemployer pension plans, coverage of bargaining agreement, percentage			43.00%
Maximum funded for red zone			65.00%
Maximum funded for yellow zone			80.00%
Minimum funded for green zone			80.00%
Partnership contributions in excess of 5% of the plan's total contributions in percentage			5.00%	5.00%	5.00%
Accrued expenses and other current liabilities			$ 116,436,000	$ 108,449,000
Other long-term liabilities			24,012,000	23,659,000
Defined benefit plan funded status included in deferred charges and other assets			2,400,000
Defined benefit plan funded status included in other long-term liabilities				$ 100,000
Net actuarial loss balance in accumulated other comprehensive income to be amortized			16,300,000
Amount to be amortized from accumulated other comprehensive income			$ 1,800,000
Discount rate to determine periodic pension expense			4.15%	3.60%	3.30%
Expected optional pension contribution			$ 0
Expected benefit payments for year one			4,400,000
Expected benefit payments for year two			4,400,000
Expected benefit payments for year three			4,400,000
Expected benefit payments for year four			4,400,000
Expected benefit payments for year five			4,400,000
Aggregate expected benefit payment for five years thereafter			$ 19,000,000
Cash and Cash Equivalents
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pension asset allocation			1.00%
Scenario forecast
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Rate pension plan assets expect to earn		4.70%
Renewal within Next Fiscal Year
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Multiemployer pension plans, coverage of bargaining agreement, percentage			9.00%
Management
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Incentive distribution percentage of available cash in excess of minimum quarterly distribution			50.00%
Gains interest cash proceeds percentage from the sale of general partner units			50.00%
Employee and Consultant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Participant's vested percentage of plan benefits			100.00%
Termination of employment or consultation
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Participant's vested percentage of plan benefits			20.00%
Chief executive officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Participant's vested percentage of plan benefits			33.333%
Management And General Partner
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Partnership incentive distribution			$ 1,199,000	$ 963,000	$ 795,000
Management Incentive Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Partnership incentive distribution			600,000	481,000	397,000
Management Incentive Compensation Plan Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Partnership incentive distribution			$ 267,082	214,378	177,034
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Participant Contribution			0.00%
Minimum \| Management
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Quarterly distribution \| $ / shares			$ 0.0675
Other Postretirement Benefit Plan, Defined Benefit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Partnership aggregate contributions to defined contribution plans			$ 600,000	$ 700,000	$ 700,000
New England Teamsters & Trucking Industry Pension Fund
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum funded for red zone	65.00%
Multiemployer plan undiscounted withdrawal obligation	$ 48,000,000					$ 48,000,000
Expected benefit payments in years						30 years
Multiemployer plan annual liability annual payment amount	$ 1,600,000					$ 1,600,000
Accrued expenses and other current liabilities			200,000
Other long-term liabilities			17,100,000
New England Teamsters & Trucking Industry Pension Fund \| Significant Other Observable Inputs Level 2
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Multiemployer plan discounted withdrawal liability			$ 21,400,000
New England Teamsters & Trucking Industry Pension Fund \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of employees \| Employee	200					200
Frozen Defined Benefit Pension Plans
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of frozen defined benefit pension plans \| Program			2
Domestic Fixed Income
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pension asset allocation			90.00%
Domestic Equities
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pension asset allocation			7.00%
International equity
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Pension asset allocation			2.00%

Participation and Contributions to Multi Employer Pension Plans (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Multiemployer Plans [Line Items]
Partnership Contributions	$ 9,141	$ 8,940	$ 8,383
New England Teamsters & Trucking Industry Pension Fund
Multiemployer Plans [Line Items]
EIN	046372430
Pension Plan Number	001
Pension Protection Act Zone Status	Red	Red
FIP / RP Status Pending / Implemented	Implemented
Partnership Contributions	$ 2,455	$ 2,621	2,507
Surcharge Imposed	No
Expiration Date of Collective-Bargaining Agreements, Start Date	Sep. 30, 2018
Expiration Date of Collective-Bargaining Agreements, End Date	Apr. 30, 2021
Westchester Teamsters Pension Fund
Multiemployer Plans [Line Items]
EIN	136123973
Pension Plan Number	001
Pension Protection Act Zone Status	Green	Green
FIP / RP Status Pending / Implemented	NA
Partnership Contributions	$ 846	$ 924	865
Surcharge Imposed	No
Expiration Date of Collective-Bargaining Agreements, Start Date	Jan. 31, 2019
Expiration Date of Collective-Bargaining Agreements, End Date	Dec. 31, 2019
Local 553 Pension Fund
Multiemployer Plans [Line Items]
EIN	136637826
Pension Plan Number	001
Pension Protection Act Zone Status	Green	Green
FIP / RP Status Pending / Implemented	NA
Partnership Contributions	$ 2,888	$ 2,780	2,645
Surcharge Imposed	No
Expiration Date of Collective-Bargaining Agreements, Start Date	Dec. 15, 2019
Expiration Date of Collective-Bargaining Agreements, End Date	Jan. 15, 2020
Local 463 Pension Fund
Multiemployer Plans [Line Items]
EIN	111800729
Pension Plan Number	001
Pension Protection Act Zone Status	Green	Green
FIP / RP Status Pending / Implemented	NA
Partnership Contributions	$ 145	$ 150	148
Surcharge Imposed	No
Expiration Date of Collective-Bargaining Agreements, End Date	Feb. 28, 2020
All Other Multiemployer Pension Plans
Multiemployer Plans [Line Items]
Partnership Contributions	$ 2,807	$ 2,465	$ 2,218

Net Periodic Benefit Cost for Period Reconciliation of Changes in Plan Assets Projected Benefit Obligations and Amounts Recognized in Other Comprehensive Income and Accumulated Other Comprehensive Income (Detail) - Frozen Defined Benefit Pension Plans - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Net Periodic Pension Cost in Income Statement
Net Periodic Pension Cost in Income Statement, Interest cost	$ 2,279	$ 2,251	$ 2,622
Net Periodic Pension Cost in Income Statement, Actual return on plan assets	942	(1,473)	(8,595)
Net Periodic Pension Cost in Income Statement, Investment and other expenses	(394)	(455)	(362)
Net Periodic Pension Cost in Income Statement, Difference between actual and expected return on plan assets	(3,705)	(1,232)	5,579
Net Periodic Pension Cost in Income Statement, Anticipated expenses	328	341	319
Net Periodic Pension Cost in Income Statement, Amortization of unrecognized net actuarial loss	1,791	2,131	2,591
Net Periodic Pension Cost in Income Statement, Annual cost/change	1,241	1,563	2,154
Cash
Cash, Employer contributions/ Annual cost/change	(1,653)	(505)	(17)
Fair Value of Pension Plan Assets
Fair Value of Pension Plan Assets, Beginning Balance	65,676	68,276	63,788
Fair Value of Pension Plan Assets, Actual return on plan assets	(942)	1,473	8,595
Fair Value of Pension Plan Assets, Employer contributions	1,653	505	17
Fair Value of Pension Plan Assets, Benefit payments	(4,463)	(4,578)	(4,124)
Fair Value of Pension Plan Assets, Annual cost/change	(3,752)	(2,600)	4,488
Fair Value of Pension Plan Assets, Ending Balance	61,924	65,676	68,276
Projected Benefit Obligation
Projected Benefit Obligation, Beginning balance	(65,781)	(70,679)	(67,121)
Projected Benefit Obligation, Interest cost	(2,279)	(2,251)	(2,622)
Projected Benefit Obligation, Benefit payments	4,463	4,578	4,124
Projected Benefit Obligation, Investment and other expenses	394	455	362
Projected Benefit Obligation , Anticipated expenses	(328)	(341)	(319)
Projected Benefit Obligation, Actuarial gain (loss)	3,989	2,457	(5,103)
Projected Benefit Obligation, Annual cost/change	6,239	4,898	(3,558)
Projected Benefit Obligation, Ending balance	(59,542)	(65,781)	(70,679)
Funded status at the end of the year	2,382	(105)	(2,403)
Other Comprehensive (Income) / Loss
Other Comprehensive (Income) / Loss, Difference between actual and expected return on plan assets	3,705	1,232	(5,579)
Other Comprehensive (Income) / Loss, Actuarial gain (loss)	(3,989)	(2,457)	5,103
Other Comprehensive (Income) / Loss, Amortization of unrecognized net actuarial loss	(1,791)	(2,131)	(2,591)
Other Comprehensive (Income) / Loss, Annual cost/change	(2,075)	(3,356)	(3,067)
Gross Pension Related Accumulated Other Comprehensive Income
Gross Pension Related Accumulated Other Comprehensive Income, Beginning Balance	18,348	21,704	24,771
Other Comprehensive (Income) / Loss, Annual cost/change	(2,075)	(3,356)	(3,067)
Gross Pension Related Accumulated Other Comprehensive Income, Ending Balance	$ 16,273	$ 18,348	$ 21,704

Weighted-Average Assumptions Used in Measurement of Partnership's Benefit Obligation (Detail)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Weighted-Average Assumptions Used in the Measurement of the Partnership’s Benefit Obligation
Discount rate at year end date	4.15%	3.60%	3.30%
Expected return on plan assets for the year ended	4.86%	4.80%	5.50%

Fair Values and Percentage of Company's Pension Plan Assets by Asset Category (Detail) - USD ($)
$ in Thousands

Sep. 30, 2018

Sep. 30, 2017

Percentage of the Partnership's pension plan assets

100.00%

Quoted Prices in Active Markets for Identical Assets Level 1

Fair values of the Partnership's pension plan assets

$ 61,924

$ 65,676

Corporate and U.S. government bond fund

Percentage of the Partnership's pension plan assets

^[1]

90.00%

80.00%

Corporate and U.S. government bond fund | Quoted Prices in Active Markets for Identical Assets Level 1

Fair values of the Partnership's pension plan assets

^[1]

$ 55,908

$ 52,735

U.S. large-cap equity

Percentage of the Partnership's pension plan assets

^[1]

7.00%

14.00%

U.S. large-cap equity | Quoted Prices in Active Markets for Identical Assets Level 1

Fair values of the Partnership's pension plan assets

^[1]

$ 4,566

$ 9,270

International equity

Percentage of the Partnership's pension plan assets

^[1]

2.00%

5.00%

International equity | Quoted Prices in Active Markets for Identical Assets Level 1

Fair values of the Partnership's pension plan assets

^[1]

$ 1,129

$ 3,063

Cash

Percentage of the Partnership's pension plan assets

1.00%

Cash | Quoted Prices in Active Markets for Identical Assets Level 1

Fair values of the Partnership's pension plan assets

$ 321

$ 608

[1]	Represent investments in Vanguard funds that seek to replicate the asset category description.

Income Taxes - Additional Information (Detail) - USD ($)		3 Months Ended								9 Months Ended	12 Months Ended
	Jan. 01, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Income Tax Disclosure [Line Items]
Tax Cuts and Jobs Act, percentage of depreciation for certain fixed assets acquired											100.00%
Tax Cuts and Jobs Act, accounting complete											true
Tax Cuts and Jobs Act, accounting completion date											Sep. 30, 2018
Tax Cuts and Jobs Act, change in tax rate, discrete tax benefit											$ 11,101,000
Federal statutory tax rate					35.00%					21.00%		35.00%	35.00%
Income from continuing operations before tax		$ (36,925,000)	$ (11,421,000)	$ 82,783,000	$ 28,670,000	$ (29,092,000)	$ (21,766,000)	$ 66,996,000	$ 31,138,000	$ 34,400,000	63,107,000	$ 47,276,000	$ 78,672,000
Income Tax Disclosure [Abstract]
Increase in net valuation allowance											800,000	$ 100,000
Unrecognized income tax benefits		$ 0								$ 0	$ 0
Federal
Income Tax Disclosure [Abstract]
Number of years for examination											4 years
Federal \| Tax Year 2017
Income Tax Disclosure [Line Items]
Corporate income tax rate					35.00%
Federal \| Tax Year 2018
Income Tax Disclosure [Line Items]
Corporate income tax rate											21.00%
State
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$ 3,700,000
State \| Minimum
Income Tax Disclosure [Abstract]
Expiration date of net operating loss carryforward	Dec. 31, 2023
State \| Maximum
Income Tax Disclosure [Abstract]
Expiration date of net operating loss carryforward	Dec. 31, 2037
New York
Income Tax Disclosure [Abstract]
Number of years for examination											4 years
Connecticut
Income Tax Disclosure [Abstract]
Number of years for examination											4 years
Pennsylvania
Income Tax Disclosure [Abstract]
Number of years for examination											4 years
New Jersey
Income Tax Disclosure [Abstract]
Number of years for examination											5 years

Income Tax Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
Income Tax Expense (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Current:
Federal	$ (6,067)	$ 7,578	$ 18,724
State	(1,016)	2,664	5,344
Deferred
Federal	11,052	8,775	7,485
State	3,633	1,359	2,185
Income tax expense	$ 7,602	$ 20,376	$ 33,738

Income Taxes Computed at Federal Statutory Rate (Detail) - USD ($) $ in Thousands	3 Months Ended								9 Months Ended	12 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Income from continuing operations before taxes	$ (36,925)	$ (11,421)	$ 82,783	$ 28,670	$ (29,092)	$ (21,766)	$ 66,996	$ 31,138	$ 34,400	$ 63,107	$ 47,276	$ 78,672
Provision for income taxes:
Tax at Federal statutory rate										17,266	16,546	27,535
Effect of the tax reform on deferred taxes										(11,101)
Impact of Partnership loss not subject to federal income taxes										53	741	477
State taxes net of federal benefit										1,864	3,170	5,672
Permanent differences										99	89	80
Change in valuation allowance net of effect of the tax reform										107	115	26
Other										(686)	(285)	(52)
Income tax expense										$ 7,602	$ 20,376	$ 33,738

Components of Net Deferred Taxes (Detail) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Deferred tax assets:
Net operating loss carryforwards	$ 6,647	$ 5,374
Vacation accrual	2,658	3,542
Pension accrual	4,425	7,455
Allowance for bad debts	2,226	2,166
Insurance accrual	2,425	19,914
Inventory capitalization	350	895
Other, net	1,382	2,242
Total deferred tax assets	20,113	41,588
Valuation allowance	(3,980)	(3,168)
Net deferred tax assets	16,133	38,420
Deferred tax liabilities:
Property and equipment	9,783	8,001
Fair value of derivative instruments	4,673	1,683
Intangibles	22,883	34,876
Total deferred tax liabilities	37,339	44,560
Net deferred tax liabilities	$ (21,206)	$ (6,140)

Future Minimum Rental Commitments (Detail) $ in Thousands	Sep. 30, 2018 USD ($)
Schedule of minimum future rent payment receivable
2019	$ 21,548
2020	19,351
2021	16,808
2022	13,133
2023	10,035
Thereafter	46,679
Total future minimum lease payments	$ 127,554

Lease Commitments - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Leases [Abstract]
Rent expense for the fiscal years	$ 23.3	$ 21.4	$ 19.7

Supplemental Disclosure of Cash Flow Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Cash paid during the period for:
Income taxes, net	$ 2,569	$ 4,434	$ 22,570
Interest	$ 8,925	$ 7,814	$ 7,785

Net Income Allocation and Per Unit Data (Detail) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands

3 Months Ended

12 Months Ended

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2016

Basic and Diluted Earnings Per Limited Partner:

Less General Partners’ interest in net income

$ (21,450)

$ (8,005)

$ 54,778

$ 30,182

$ (17,747)

$ (13,332)

$ 39,704

$ 18,275

$ 55,505

$ 26,900

$ 44,934

314

156

252

Limited Partners’ interest in net income

$ (21,319)

$ (7,956)

$ 54,459

$ 30,007

$ (17,644)

$ (13,253)

$ 39,471

$ 18,170

55,191

26,744

44,682

Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60

^[1]

6,340

914

4,534

Limited Partner’s interest in net income under FASB ASC 260-10-45-60

$ 48,851

$ 25,830

$ 40,148

Per unit data:

Basic and diluted net income available to limited partners

$ 1.01

$ 0.48

$ 0.78

Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60

^[1]

0.12

0.02

0.08

Limited Partner’s interest in net income under FASB ASC 260-10-45-60

$ (0.40)

^[2]

$ (0.15)

^[2]

$ 0.81

^[2]

$ 0.45

^[2]

$ (0.32)

^[2]

$ (0.24)

^[2]

$ 0.59

^[2]

$ 0.28

^[2]

$ 0.89

^[2],[3]

$ 0.46

^[2],[3]

$ 0.70

^[3]

Weighted average number of Limited Partner units outstanding

54,764

55,888

57,022

[1]	In any accounting period where the Company’s aggregate net income exceeds its aggregate distribution for such period, the Company is required as per FASB ASC 260-10-45-60 to present net income per limited partner unit as if all of the earnings for the period were distributed, based on the terms of the Partnership agreement, regardless of whether those earnings would actually be distributed during a particular period from an economic or practical perspective. This allocation does not impact the Company’s overall net income or other financial results.
[2]	The sum of the quarters do not add-up to the total due to the weighting of Limited Partner Units outstanding, rounding or the theoretical effects of FASB ASC 260-10-45-60 to Master Limited Partners earnings per unit.
[3]	See Note 18 - Earnings Per Limited Partner Units.

Selected Quarterly Financial Data (Detail) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

9 Months Ended

12 Months Ended

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2016

Quarterly Financial Information Disclosure [Abstract]

Sales

$ 229,618

$ 327,354

$ 684,031

$ 436,834

$ 181,584

$ 225,801

$ 532,052

$ 384,118

$ 1,677,837

$ 1,323,555

$ 1,161,338

Gross profit for product, installation and service

43,387

79,377

216,079

124,499

42,467

63,309

184,685

118,038

463,342

408,499

Operating income (loss)

(41,654)

(8,817)

85,473

31,066

(27,126)

(19,811)

69,032

33,237

66,068

55,332

87,404

Income (loss) before income taxes

(36,925)

(11,421)

82,783

28,670

(29,092)

(21,766)

66,996

31,138

$ 34,400

63,107

47,276

78,672

Net income (loss)

(21,450)

(8,005)

54,778

30,182

(17,747)

(13,332)

39,704

18,275

55,505

26,900

44,934

Limited Partner interest in net income (loss)

$ (21,319)

$ (7,956)

$ 54,459

$ 30,007

$ (17,644)

$ (13,253)

$ 39,471

$ 18,170

$ 55,191

$ 26,744

$ 44,682

Net income (loss) per Limited Partner unit:

Basic and diluted

$ (0.40)

^[1]

$ (0.15)

^[1]

$ 0.81

^[1]

$ 0.45

^[1]

$ (0.32)

^[1]

$ (0.24)

^[1]

$ 0.59

^[1]

$ 0.28

^[1]

$ 0.89

^[1],[2]

$ 0.46

^[1],[2]

$ 0.70

^[2]

[1]	The sum of the quarters do not add-up to the total due to the weighting of Limited Partner Units outstanding, rounding or the theoretical effects of FASB ASC 260-10-45-60 to Master Limited Partners earnings per unit.
[2]	See Note 18 - Earnings Per Limited Partner Units.

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Subsequent Events - Additional Information (Detail) - Subsequent Event - Dividend Declared $ / shares in Units, $ in Thousands	1 Months Ended
	Oct. 31, 2018 USD ($) $ / shares
Subsequent Event [Line Items]
Distribution declared \| $ / shares	$ 0.1175
Partners capital projected distribution amount on annualized basis \| $ / shares	0.47
Minimum dividend distribution per unit \| $ / shares	$ 0.0675
Amount to paid to common unit holders	$ 6,200
Amount to paid to the General Partner	200
Incentive distribution to the General Partner	170
Incentive distributions to management	$ 200
Dividend paid date	Nov. 06, 2018
Dividend record date	Oct. 29, 2018

Condensed Financial Information of Registrant Balance Sheets (Detail) - USD ($)
$ in Thousands

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2016

Sep. 30, 2015

Current assets

Prepaid expenses and other current assets

$ 14,531

$ 52,458

35,451

26,652

Total current assets

256,737

241,241

Total assets

729,971

673,917

Current liabilities

Accrued expenses

116,436

108,449

Total current liabilities

283,188

272,333

Partners’ capital

309,785

306,068

$ 301,493

$ 289,886

Total liabilities and partners’ capital

729,971

673,917

STAR GROUP, L.P.

Current assets

Prepaid expenses and other current assets

$ 324

217

207

Total current assets

271

261

Investment in subsidiaries

^[1]

309,541

306,016

Total assets

309,812

306,277

Current liabilities

Accrued expenses

209

Total current liabilities

209

Partners’ capital

309,785

306,068

Total liabilities and partners’ capital

$ 309,812

$ 306,277

[1]	Investments in Star Acquisitions, Inc. and subsidiaries are recorded in accordance with the equity method of accounting.

Condensed Financial Information of Registrant of Operations (Detail) - USD ($) $ in Thousands	3 Months Ended								9 Months Ended	12 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Condensed Income Statements, Captions [Line Items]
Revenues	$ 229,618	$ 327,354	$ 684,031	$ 436,834	$ 181,584	$ 225,801	$ 532,052	$ 384,118		$ 1,677,837	$ 1,323,555	$ 1,161,338
General and administrative expenses										24,227	24,998	23,366
Operating income	(41,654)	(8,817)	85,473	31,066	(27,126)	(19,811)	69,032	33,237		66,068	55,332	87,404
Income before income taxes	(36,925)	(11,421)	82,783	28,670	(29,092)	(21,766)	66,996	31,138	$ 34,400	63,107	47,276	78,672
Net income	$ (21,450)	$ (8,005)	$ 54,778	$ 30,182	$ (17,747)	$ (13,332)	$ 39,704	$ 18,275		55,505	26,900	44,934
STAR GROUP, L.P.
Condensed Income Statements, Captions [Line Items]
Revenues										0	0	0
General and administrative expenses										1,647	2,116	1,363
Operating income										(1,647)	(2,116)	(1,363)
Income before income taxes										(1,647)	(2,116)	(1,363)
Equity income of Star Acquisitions Inc. and subs										57,152	29,016	46,297
Net income										$ 55,505	$ 26,900	$ 44,934

This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee.

+ References + Details

Cash flows provided by operating activities:

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Condensed Financial Information of Registrant Statements of Cash Flows (Detail) - USD ($)
$ in Thousands

12 Months Ended

Sep. 30, 2018

Sep. 30, 2017

Sep. 30, 2016

Net cash provided by operating activities

$ 57,460

$ 21,058

$ 101,957

Cash flows provided by investing activities:

Net cash provided by investing activities

(65,252)

(66,381)

(19,631)

Cash flows used in financing activities:

Net cash used in financing activities

(25,603)

(24,322)

(23,092)

Unit repurchase

(26,714)

(12,017)

(30,135)

(41,157)

(43,646)

Cash and cash equivalents at beginning of period

52,458

Cash and cash equivalents at end of period

14,531

52,458

STAR GROUP, L.P.

Cash flows provided by operating activities:

Net cash provided by operating activities

^[1]

52,317

24,052

35,109

Cash flows provided by investing activities:

Net cash provided by investing activities

Cash flows used in financing activities: