0001564590-21-004066 | 10-Q | XBRL Viewer

Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Dec. 31, 2020	Jan. 31, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q1
Trading Symbol	SGU
Title of 12(b) Security	Common Unit
Security Exchange Name	NYSE
Entity Registrant Name	STAR GROUP, L.P.
Entity Central Index Key	0001002590
Entity Tax Identification Number	06-1437793
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Incorporation, State or Country Code	DE
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	001-14129
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		40,307,602
Entity Address, Address Line One	9 West Broad Street
Entity Address, City or Town	Stamford
Entity Address, State or Province	CT
Entity Address, Postal Zip Code	06902
City Area Code	(203)
Local Phone Number	328-7310

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2020	Sep. 30, 2020
Current assets
Cash and cash equivalents	$ 18,847	$ 56,911
Receivables, net of allowance of $5,185 and $6,121, respectively	147,011	83,594
Inventories	56,902	50,256
Fair asset value of derivative instruments	5,197
Prepaid expenses and other current assets	38,478	29,554
Assets held for sale		6,030
Total current assets	266,435	226,345
Property and equipment, net	98,332	93,495
Operating lease right-of-use assets	100,222	99,776
Goodwill	255,425	240,327
Intangibles, net	103,440	90,293
Restricted cash	250	250
Captive insurance collateral	69,988	69,787
Deferred charges and other assets, net	19,322	18,343
Total assets	913,414	838,616
Current liabilities
Accounts payable	41,924	30,827
Liabilities held for sale		1,265
Revolving credit facility borrowings	59,341
Fair liability value of derivative instruments		11,437
Current maturities of long-term debt	13,000	13,000
Current portion of operating lease liabilities	19,200	19,139
Accrued expenses and other current liabilities	133,713	127,286
Unearned service contract revenue	68,063	58,430
Customer credit balances	74,626	83,471
Total current liabilities	409,867	344,855
Long-term debt	106,606	109,805
Long-term operating lease liabilities	86,419	85,908
Deferred tax liabilities, net	20,908	17,227
Other long-term liabilities	26,998	25,001
Partners’ capital
Common unitholders	279,873	273,283
General partner	(2,447)	(2,506)
Accumulated other comprehensive loss, net of taxes	(14,810)	(14,957)
Total partners’ capital	262,616	255,820
Total liabilities and partners’ capital	$ 913,414	$ 838,616

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2020	Sep. 30, 2020
Statement Of Financial Position [Abstract]
Receivables, allowance	$ 5,185	$ 6,121

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

3 Months Ended

Dec. 31, 2020

Dec. 31, 2019

Sales:

Total sales

$ 373,320

$ 508,945

Cost and expenses:

(Increase) decrease in the fair value of derivative instruments

^[1]

(17,395)

(6,417)

Delivery and branch expenses

80,687

96,726

Depreciation and amortization expenses

7,957

9,050

General and administrative expenses

6,241

6,506

Finance charge income

(406)

(713)

Operating income

54,786

42,451

Interest expense, net

(1,851)

(2,679)

Amortization of debt issuance costs

(247)

(235)

Income before income taxes

52,688

39,537

Income tax expense

14,828

11,782

Net income

37,860

27,755

General Partner’s interest in net income

296

192

Limited Partners’ interest in net income

$ 37,564

$ 27,563

Basic and diluted income per Limited Partner Unit:

^[2]

$ 0.74

$ 0.49

Weighted average number of Limited Partner units outstanding:

Basic and Diluted

42,246

47,266

Product

Sales:

Total sales

$ 300,332

$ 432,688

Installations and services

Sales:

Total sales

72,988

76,257

Cost of product

Cost and expenses:

Cost and expenses

172,147

287,673

Cost of installations and services

Cost and expenses:

Cost and expenses

$ 69,303

$ 73,669

[1]	Represents the change in value of unrealized open positions and expired options.
[2]	See Note 16 - Earnings Per Limited Partner Unit.

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Statement Of Income And Comprehensive Income [Abstract]
Net income	$ 37,860	$ 27,755
Other comprehensive income:
Unrealized gain on pension plan obligation	235	455
Tax effect of unrealized gain on pension plan obligation	(64)	(125)
Unrealized loss on captive insurance collateral	(340)	(64)
Tax effect of unrealized loss on captive insurance collateral	72	8
Unrealized gain on interest rate hedges	332	334
Tax effect of unrealized gain on interest rate hedges	(88)	(86)
Total other comprehensive income	147	522
Total comprehensive income	$ 38,007	$ 28,277

CONDENSED CONSOLIDATED STATEMENT OF PARTNERS' CAPITAL - USD ($) shares in Thousands, $ in Thousands	Total	General Partner	Common Stock	Accumulated Other Comprehensive Income (Loss)
Beginning Balance at Sep. 30, 2019	$ 260,840	$ (1,968)	$ 279,709	$ (16,901)
Beginning Balance, unit at Sep. 30, 2019		326	47,685
Net income	27,755	$ 192	$ 27,563
Unrealized gain on pension plan obligation	455			455
Tax effect of unrealized gain on pension plan obligation	(125)			(125)
Unrealized loss on captive insurance collateral	(64)			(64)
Tax effect of unrealized loss on captive insurance collateral	8			8
Unrealized gain on interest rate hedges	334			334
Tax effect of unrealized gain on interest rate hedges	(86)			(86)
Distributions	(6,155)	(215)	(5,940)
Retirement of units	(12,064)		$ (12,064)
Retirement of units, shares			(1,281)
Ending Balance at Dec. 31, 2019	270,898	$ (1,991)	$ 289,268	(16,379)
Ending Balance, Unit at Dec. 31, 2019		326	46,404
Beginning Balance at Sep. 30, 2020	255,820	$ (2,506)	$ 273,283	(14,957)
Beginning Balance, unit at Sep. 30, 2020		326	43,328
Net income	37,860	$ 296	$ 37,564
Unrealized gain on pension plan obligation	235			235
Tax effect of unrealized gain on pension plan obligation	(64)			(64)
Unrealized loss on captive insurance collateral	(340)			(340)
Tax effect of unrealized loss on captive insurance collateral	72			72
Unrealized gain on interest rate hedges	332			332
Tax effect of unrealized gain on interest rate hedges	(88)			(88)
Distributions	(5,939)	(237)	(5,702)
Retirement of units	(25,272)		$ (25,272)
Retirement of units, shares			(2,591)
Ending Balance at Dec. 31, 2020	$ 262,616	$ (2,447)	$ 279,873	$ (14,810)
Ending Balance, Unit at Dec. 31, 2020		326	40,737

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

3 Months Ended

Dec. 31, 2020

Dec. 31, 2019

Cash flows provided by (used in) operating activities:

Net income

$ 37,860

$ 27,755

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

(Increase) decrease in the fair value of derivative instruments

^[1]

(17,395)

(6,417)

Depreciation and amortization

8,204

9,285

(Recovery) provision for losses on accounts receivable

(476)

1,010

Change in deferred taxes

3,601

1,336

Change in weather hedge contracts

(3,955)

3,045

Changes in operating assets and liabilities:

Increase in receivables

(62,989)

(85,745)

Increase in inventories

(7,177)

(15,427)

Increase in other assets

(5,651)

(2,394)

Increase in accounts payable

12,325

14,375

Decrease in customer credit balances

(8,987)

(15,898)

Increase in other current and long-term liabilities

17,639

17,484

Net cash used in operating activities

(27,001)

(51,591)

Cash flows provided by (used in) investing activities:

Capital expenditures

(4,680)

(3,024)

Proceeds from sales of fixed assets

Proceeds from sale of propane assets

6,093

Purchase of investments

(303)

(4,206)

Acquisitions

(37,073)

(496)

Net cash used in investing activities

(35,903)

(7,663)

Cash flows provided by (used in) financing activities:

Revolving credit facility borrowings

59,341

90,202

Revolving credit facility repayments

(39,014)

Loan issuance

130,000

Term loan repayments

(3,250)

(92,500)

Distributions

(5,939)

(6,155)

Unit repurchases

(25,272)

(12,064)

Customer retainage payments

(29)

(299)

Payments of debt issue costs

(11)

(1,273)

Net cash provided by financing activities

24,840

68,897

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

(38,064)

9,643

Cash, cash equivalents, and restricted cash at beginning of period

57,161

5,149

Cash, cash equivalents, and restricted cash at end of period

$ 19,097

$ 14,792

[1]	Represents the change in value of unrealized open positions and expired options.

Organization

3 Months Ended

Dec. 31, 2020

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 fuel, 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 December 31, 2020, had outstanding 40.7 million Common Units (NYSE: “SGU”), representing a 99.2 % limited partner interest in Star, and 0.3 million general partner units, representing a 0.8% 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”). Although Star is a partnership, it is taxed as a corporation and its distributions to unitholders are treated as taxable dividends.

•

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 and Mid-Atlantic U.S. region retail distributor of home heating oil and propane that at December 31, 2020 served approximately 434,800 full service residential and commercial home heating oil and propane customers and 66,800 customers on a delivery only basis. We also sell gasoline and diesel fuel to approximately 26,400 customers. We install, maintain, and repair heating and air conditioning equipment and to a lesser extent provide these services outside our heating oil and propane customer base including approximately 18,200 service contracts for natural gas and other heating systems.

•

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 fifth amended and restated credit agreement’s $130 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 December 4, 2024. (See Note 11—Long-Term Debt and Bank Facility Borrowings)

Summary of Significant Accounting Policies

3 Months Ended

Dec. 31, 2020

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 and its subsidiaries. All material intercompany items and transactions have been eliminated in consolidation.

The financial information included herein is unaudited; however, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair statement of financial condition and results for the interim periods. Due to the seasonal nature of the Company’s business, the results of operations and cash flows for the three-month period ended December 31, 2020 are not necessarily indicative of the results to be expected for the full year.

These interim financial statements of the Company have been prepared in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”) for interim financial information and Rule 10-01 of Regulation S-X of the U.S. Securities and Exchange Commission (the “SEC”) and should be read in conjunction with the financial statements included in the Company’s Annual Report on Form 10-K for the year ended September 30, 2020.

Comprehensive Income

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

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 December 31, 2020, the $19.1 million of cash, cash equivalents, and restricted cash on the Condensed Consolidated Statements of Cash Flows is composed of $18.8 million of cash and cash equivalents and $0.3 million of restricted cash. At September 30, 2020, the $57.2 million of cash, cash equivalents, and restricted cash on the Condensed Consolidated Statements of Cash Flows is composed of $56.9 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.

Fair Value Valuation Approach

The Company uses valuation approaches that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. The Company determines fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one of the following levels (see Note 7 to the consolidated financial statements):

•

Level 1 inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date.

•

Level 2 inputs: Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability.

•

Level 3 inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at measurement date.

Captive Insurance Collateral

The captive insurance collateral is held by our captive insurance company in an irrevocable trust as collateral for certain workers’ compensation and automobile liability claims. The collateral is required by a third party insurance carrier that insures per claim amounts above a set deductible. If we did not deposit cash into the trust, the third party carrier would require that we issue an equal amount of letters of credit, which would reduce our availability under the fifth amended and restated credit agreement. 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.

Unrealized gains and losses, net of related income taxes, are reported as accumulated other comprehensive gain (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.

Weather Hedge Contract

To partially mitigate the adverse effect of warm 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 entered into weather hedge contracts for fiscal years 2020, 2021 and 2022. 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 and for fiscal 2021 the maximum that the Company can receive is $12.5 million. In addition, for fiscal 2021 we will be obligated to make a payment capped at $5.0 million if degree days exceed the Payment Threshold. The hedge period runs from November 1 through March 31, taken as a whole, for each respective fiscal year. For fiscal 2022 the maximum that the Company can receive is $7.5 million and we do not have a potential obligation to pay. For the first quarter of fiscal 2021 we recorded a $4.0 million benefit and for the first quarter of fiscal 2020 we recorded a $3.0 million charge.

New England Teamsters and Trucking Industry Pension Fund (“the NETTI Fund”) Liability

As of December 31, 2020 and September 30, 2020, we had $0.2 million and $16.7 million balances included in the captions “Accrued expenses and other current liabilities” and “Other long-term liabilities,” respectively, on our Condensed Consolidated

Balance Sheet representing the remaining balance of the NETTI Fund 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 Fund withdrawal liability as of December 31, 2020 and September 30, 2020 was $28.1 million and $29.0 million, respectively. We utilized Level 2 inputs in the fair value hierarchy of valuation techniques to determine the fair value of this liability.

Recently Adopted Accounting Pronouncements

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. The Company adopted ASU No. 2016-13 effective October 1, 2020. The adoption of ASU No. 2016-13 did not have a material impact on the Company’s consolidated financial statements and related disclosures. See Note 3 – Revenue Recognition.

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. The Company adopted ASU No. 2017-04 effective October 1, 2020. The adoption of ASU No. 2017-04 did not have an impact on the Company’s 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 Company adopted ASU No. 2018-14 effective October 1, 2020. The adoption of ASU No. 2018-15 did not have an impact on the Company’s consolidated financial statements and related disclosures.

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 Company adopted ASU No. 2018-15 effective October 1, 2020. The adoption of ASU No. 2018-15 did not have an impact on the Company’s consolidated financial statements and related disclosures.

Recently Issued Accounting Pronouncements

No recently issued accounting pronouncements are expected to have a material impact on the Company’s consolidated financial statements.

Revenue Recognition

3 Months Ended

Dec. 31, 2020

Revenue From Contract With Customer [Abstract]

Revenue Recognition

3) Revenue Recognition

The following disaggregates our revenue by major sources for the three months ended December 31, 2020 and December 31, 2019:

	Three Months Ended December 31,
(in thousands)	2020		2019
Petroleum Products:
Home heating oil and propane	$	240,812	$	343,346
Other petroleum products		59,520		89,342
Total petroleum products		300,332		432,688
Installations and Services:
Equipment installations		30,060		30,565
Equipment maintenance service contracts		26,868		27,908
Billable call services		16,060		17,784
Total installations and services		72,988		76,257
Total Sales	$	373,320	$	508,945

Deferred Contract Costs

We recognize an asset for incremental commission expenses paid to sales personnel in conjunction with obtaining new residential customer product and equipment maintenance service contracts. We defer these costs only when we have determined the commissions are, in fact, incremental and would not have been incurred absent the customer contract. Costs to obtain a contract are amortized and recorded ratably as delivery and branch expenses over the period representing the transfer of goods or services to which

the assets relate. Costs to obtain new residential product and equipment maintenance service contracts are amortized as expense over the estimated customer relationship period of approximately five years. Deferred contract costs are classified as current or non-current within “Prepaid expenses and other current assets” and “Deferred charges and other assets, net,” respectively. At December 31, 2020 the amount of deferred contract costs included in “Prepaid expenses and other current assets” and “Deferred charges and other assets, net” was $3.5 million and $6.3 million, respectively. At September 30, 2020 the amount of deferred contract costs included in “Prepaid expenses and other current assets” and “Deferred charges and other assets, net” was $3.4 million and $5.9 million, respectively. During the three months ended December 31, 2020 and 2019 we recognized expense of $1.0 million each period associated with the amortization of deferred contract costs within “Delivery and branch expenses” in the Condensed Consolidated Statement of Operations.

Contract Liability Balances

The Company has contract liabilities for advanced payments received from customers for future oil deliveries (primarily amounts received from customers on “smart pay” budget payment plans in advance of oil deliveries) and obligations to service customers with equipment maintenance service contracts. Contract liabilities are recognized straight-line over the service contract period, generally one year or less. As of December 31, 2020 and September 30, 2020 the Company had contract liabilities of $139.9 million and $139.6 million, respectively. During the three months ended December 31, 2020 the Company recognized $70.2 million of revenue that was included in the September 30, 2020 contract liability balance. During the three months ended December 31, 2019 the Company recognized $71.5 million of revenue that was included in the September 30, 2019 contract liability balance.

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 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, current and future 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.

Changes in the allowance for credit losses are as follows:

(in thousands)	Credit Loss Allowance
Balance at September 30, 2020	$	6,121
Current period provision		(476	)
Write-offs, net and other		(460	)
Balance at December 31, 2020	$	5,185

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130550-203045

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130558-203045

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 12
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045

+ Details

Common Unit Repurchase and Retirement

3 Months Ended

Dec. 31, 2020

Equity [Abstract]

Common Unit Repurchase and Retirement

4) Common Unit Repurchase and Retirement

In July 2012, the Board adopted a plan to repurchase certain of the Company’s Common Units that was amended in fiscal 2018 (the “Repurchase Plan”). Through August 2020, the Company had repurchased approximately 14.4 million Common Units under the Repurchase Plan. In August 2020, the Board authorized an increase of the number of Common Units that remained available for the Company to repurchase from 2.0 million to a total of 6.0 million, of which 4.9 million were available for repurchase in open market transactions and 1.1 million were available for repurchase in privately-negotiated transactions. During the first fiscal quarter of 2021, the Company repurchased approximately 0.8 million Common Units in open market transactions and 0.4 million Common Units in private transaction under the Repurchase Plan. In January 2021, the Company repurchased approximately 0.3 million Common Units in open market transactions and 0.1 million Common Units in a private transaction under the Repurchase Plan. There is no guarantee of the exact number of units that will be purchased under the Repurchase Plan and the Company may discontinue purchases at any time. The Repurchase Plan 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 under the Repurchase Plan will be retired.

Under the Company’s fifth amended and restated credit agreement dated December 4, 2019, in order to repurchase Common Units we must maintain Availability (as defined in the fifth 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 Company was in compliance with this covenant as of December 31, 2020.

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 2020 total		17,697	$	8.26		14,622		5,730

October 2020		308	$	9.64		308		5,422
November 2020		1,553	$	9.83		153		5,269	(b)
December 2020		730	$	9.63		730		4,539	(c)
First quarter fiscal year 2020 total		2,591	$	9.75		1,191		4,539

January 2021		429	$	9.65		429		4,110	(d), (e)

(a)	Amount includes repurchase costs.

(b)	On November 16, 2020, the Company purchased 1.4 million Common Units in a private transaction for aggregate consideration of approximately $13.8 million. The purchase was made outside of the Company’s unit repurchase plan.

(c)	On December 10, 2020, the Company purchased 0.4 million Common Units in a private transaction for aggregate consideration of approximately $4.2 million. The purchase was made within the Company’s unit repurchase plan.

(d)	On January 28, 2021, the Company purchased 0.1 million Common Units in a private transaction for aggregate consideration of approximately $1.3 million. The purchase was made within the Company’s unit repurchase plan.

(e)	Of the total available for repurchase, approximately 3.6 million units are available for repurchase in open market transactions and 0.5 million units are available for repurchase in privately-negotiated transactions, under the Repurchase Plan.

Captive Insurance Collateral

3 Months Ended

Dec. 31, 2020

Investments Debt And Equity Securities [Abstract]

Captive Insurance Collateral

5) Captive Insurance Collateral

The Company considers all of its captive insurance collateral to be Level 1 available-for-sale investments. Investments at December 31, 2020 consist of the following (in thousands):

	Amortized Cost		Gross Unrealized Gain		Gross Unrealized (Loss)			Fair Value
Cash and Receivables	$	695	$	—	$	—		$	695
U.S. Government Sponsored Agencies		43,907		204		(5	)		44,106
Corporate Debt Securities		20,797		1,337		—			22,134
Foreign Bonds and Notes		2,984		69		—			3,053
Total	$	68,383	$	1,610	$	(5	)	$	69,988

Investments at September 30, 2020 consist of the following (in thousands):

	Amortized Cost		Gross Unrealized Gain		Gross Unrealized (Loss)			Fair Value
Cash and Receivables	$	1,152	$	—	$	—		$	1,152
U.S. Government Sponsored Agencies		42,032		229		(26	)		42,235
Corporate Debt Securities		21,666		1,660		—			23,326
Foreign Bonds and Notes		2,992		82		—			3,074
Total	$	67,842	$	1,971	$	(26	)	$	69,787

Maturities of investments were as follows at December 31, 2020 (in thousands):

	Net Carrying Amount
Due within one year	$	9,009
Due after one year through five years		55,386
Due after five years through ten years		5,593
Total	$	69,988

Derivatives and Hedging-Disclosures and Fair Value Measurements

3 Months Ended

Dec. 31, 2020

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 caption “(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 December 31, 2020, 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: 11.2 million gallons of swap contracts, 8.5 million gallons of call options, 5.1 million gallons of put options, and 86.5 million net gallons of synthetic call options. To hedge the inter-month differentials for its price-protected customers, its physical inventory on hand and inventory in transit, the Company, as of December 31, 2020, held 0.6 million gallons of short swap contracts, 3.8 million gallons of long future contracts, and 29.1 million gallons of short future contracts that settle in future months. To hedge its internal fuel usage and other activities for fiscal 2021, the Company, as of December 31, 2020, held 5.1 million gallons of call options and swap contracts that settle in future months.

As of December 31, 2019, 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: 17.2 million gallons of swap contracts, 7.4 million gallons of call options, 7.2 million gallons of put options, and 85.8 million net gallons of synthetic call options. To hedge the inter-month differentials for its price-protected customers, its physical inventory on hand and inventory in transit, the Company, as of December 31, 2019, held 18.2 million gallons of long future contracts, and 42.1 million gallons of short future contracts that settle in future months. To hedge its internal fuel usage and other activities for fiscal 2020, the Company, as of December 31, 2019, held 4.0 million gallons of swap contracts and 0.2 million gallons of short swap contracts that settle in future months.

As of December 31, 2020, the Company has interest rate swap agreements in order to mitigate exposure to market risk associated with variable rate interest on $62.8 million, or 52.0%, of its 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 accounting 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 December 31, 2020 the fair value of the swap contracts was $(2.8) million. As of September 30, 2020, the notional value of the swap contracts was $64.0 million and the fair value of the swap contracts was $(3.1) million. 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., 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 December 31, 2020, the aggregate cash posted as collateral in the normal course of business at counterparties was $2.5 million and recorded in “Prepaid expense and other current assets.” Positions with counterparties who are also parties to our credit agreement are collateralized under that facility. As of December 31, 2020, $1.8 million of hedge positions and payable amounts were secured under the credit facility.

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 commodity 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 December 31, 2020
Commodity contracts	Fair asset value of derivative instruments	$	13,514		$	—	$	13,514
Commodity contracts	Long-term derivative liabilities included in the deferred charges and other assets, net		1,442			—		1,442
Commodity contract assets at December 31, 2020		$	14,956		$	—	$	14,956
Liability Derivatives at December 31, 2020
Commodity contracts	Fair asset value of derivative instruments	$	(8,317	)	$	—	$	(8,317	)
Commodity contracts	Long-term derivative liabilities included in the deferred charges and other assets, net		(460	)		—		(460	)
Commodity contract liabilities at December 31, 2020		$	(8,777	)	$	—	$	(8,777	)
Asset Derivatives at September 30, 2020
Commodity contracts	Fair liability value of derivative instruments	$	24,274		$	—	$	24,274
Commodity contracts	Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities, net balances		1,890			—		1,890
Commodity contract assets September 30, 2020		$	26,164		$	—	$	26,164
Liability Derivatives at September 30, 2020
Commodity contracts	Fair liability value of derivative instruments	$	(35,711	)	$	—	$	(35,711	)
Commodity contracts	Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities, net balances		(1,779	)		—		(1,779	)
Commodity contract liabilities September 30, 2020		$	(37,490	)	$	—	$	(37,490	)

The Company’s commodity 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	$	13,514	$	(8,317	)	$	5,197		$	—	$	—	$	5,197
Long-term derivative assets included in deferred charges and other assets, net		1,442		(460	)		982			—		—		982
Total at December 31, 2020	$	14,956	$	(8,777	)	$	6,179		$	—	$	—	$	6,179
Long-term derivative assets included in other long-term assets, net	$	1,605	$	(1,478	)	$	127		$	—	$	—	$	127
Fair liability value of derivative instruments		24,274		(35,711	)		(11,437	)		—		—		(11,437	)
Long-term derivative liabilities included in other long-term liabilities, net		285		(301	)		(16	)		—		—		(16	)
Total at September 30, 2020	$	26,164	$	(37,490	)	$	(11,326	)	$	—	$	—	$	(11,326	)

(In thousands)
The Effect of Derivative Instruments on the Statement of Operations
		Amount of (Gain) or Loss Recognized
Derivatives Not Designated as Hedging Instruments Under FASB ASC 815-10	Location of (Gain) or Loss Recognized in Income on Derivative	Three Months Ended December 31, 2020			Three Months Ended December 31, 2019
Commodity contracts	Cost of product (a)	$	11,578		$	6,049
Commodity contracts	Cost of installations and service (a)	$	93		$	(9	)
Commodity contracts	Delivery and branch expenses (a)	$	201		$	(29	)
Commodity contracts	(Increase) / decrease in the fair value of derivative instruments (b)	$	(17,395	)	$	(6,417	)

(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

3 Months Ended

Dec. 31, 2020

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):

	December 31, 2020		September 30, 2020
Product	$	36,518	$	29,799
Parts and equipment		20,384		20,457
Total inventory	$	56,902	$	50,256

Property and Equipment

3 Months Ended

Dec. 31, 2020

Property Plant And Equipment [Abstract]

Property and Equipment

8) 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 (in thousands):

	December 31, 2020		September 30, 2020
Property and equipment	$	228,359	$	220,220
Less: accumulated depreciation		130,027		126,725
Property and equipment, net	$	98,332	$	93,495

Business Combinations and Divestitures

3 Months Ended

Dec. 31, 2020

Business Combinations [Abstract]

Business Combinations and Divestitures

9) Business Combinations and Divestitures

On October 27, 2020, the Company sold certain propane assets for cash proceeds of $6.1 million.

On December 31, 2020, the Company acquired two propane dealers for approximately $37.9 million; $37.1 million in cash and $0.8 million of deferred liabilities. The gross purchase price was allocated $32.7 million to intangible assets, $5.5 million to fixed assets and reduced by $0.3 million in working capital credits. The estimated working capital associated with the acquisitions is subject to a final post closing adjustment, and as of December 31, 2020 the intangibles and goodwill have been provisionally determined. The Company will record any material adjustments to the initial estimates based on new information obtained that would have existed as of the date of the acquisition. Any adjustment that arises from information obtained that did not exist as of the date of the acquisition will be recorded in the period the adjustment arises.

During the first quarter of fiscal 2020, the Company acquired the customer list and the assets of a heating oil dealer for an aggregate purchase price of approximately $0.5 million.

Goodwill and Intangible Assets, net

3 Months Ended

Dec. 31, 2020

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets, net

10) Goodwill and Intangible Assets, net

Goodwill

A summary of changes in Company’s goodwill is as follows (in thousands):

Balance as of September 30, 2020	$	240,327
Fiscal year 2021 business combinations		15,098
Balance as of December 31, 2020	$	255,425

Intangibles, net

The gross carrying amount and accumulated amortization of intangible assets subject to amortization are as follows (in thousands):

	December 31, 2020						September 30, 2020
	Gross						Gross
	Carrying		Accum.				Carrying		Accum.
	Amount		Amortization		Net		Amount		Amortization		Net
Customer lists	$	399,588	$	316,700	$	82,888	$	382,942	$	312,928	$	70,014
Trade names and other intangibles		38,233		17,681		20,552		37,382		17,103		20,279
Total	$	437,821	$	334,381	$	103,440	$	420,324	$	330,031	$	90,293

Amortization expense for intangible assets was $4.4 million for the three months ended December 31, 2020, compared to $5.3 million for the three months ended December 31, 2019.

Long-Term Debt and Bank Facility Borrowings

3 Months Ended

Dec. 31, 2020

Debt Disclosure [Abstract]

Long-Term Debt and Bank Facility Borrowings

11) Long-Term Debt and Bank Facility Borrowings

The Company’s debt is as follows (in thousands):

	December 31,				September 30,
	2020				2020
	Carrying Amount		Fair Value (a)		Carrying Amount		Fair Value (a)
Revolving Credit Facility Borrowings	$	59,341	$	59,341	$	—	$	—
Senior Secured Term Loan (b)		119,606		120,250		122,805		123,500
Total debt	$	178,947	$	179,591	$	122,805	$	123,500
Total short-term portion of debt	$	72,341	$	72,341	$	13,000	$	13,000
Total long-term portion of debt	$	106,606	$	107,250	$	109,805	$	110,500

(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 $0.6 million as of December 31, 2020 and $0.7 million as of September 30, 2020.

On December 4, 2019, the Company refinanced its five-year term loan and the revolving credit facility with the execution of the fifth amended and restated revolving credit facility agreement with a bank syndicate comprised of eleven 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 $130 million five-year senior secured term loan (the “Term Loan”), allows for the issuance of up to $25 million in letters of credit, and has a maturity date of December 4, 2024.

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 (as defined in the credit agreement), which shall not be unreasonably withheld. Obligations under the fifth 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 fifth amended and restated revolving credit facility become due and payable on the facility termination date of December 4, 2024. The Term Loan is repayable in quarterly payments of $3.25 million, the first of which was made on April 1, 2020, plus an annual payment equal to 25% of the annual Excess Cash Flow as defined in the credit agreement (an amount not to exceed $12 million annually), less certain voluntary prepayments made during the year, with final payment at maturity. In the first quarter of fiscal 2021 the banks waived the Excess Cash Flow requirement related to fiscal 2020.

The interest rate on the fifth amended and restated revolving credit facility and the Term Loan is based on a margin over LIBOR or a base rate. At December 31, 2020, the effective interest rate on the Term Loan was approximately 4.4% and the effective interest rate on revolving credit facility borrowings was approximately 3.8%. At September 30, 2020, the effective interest rate on the term loan and revolving credit facility borrowings was approximately 5.2% and 4.0%, respectively.

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 fifth 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 cannot be more than 3.0 as calculated as of the quarters ending June or September, and no more than 4.5 as calculated as of the quarters ending December or March.

Certain restrictions are also imposed by the credit 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, repurchase units, make investments, grant liens, sell assets, make acquisitions and engage in certain other activities.

At December 31, 2020, $120.3 million of the Term Loan was outstanding, $59.3 million was outstanding under the revolving credit facility, $1.8 million of hedge positions were secured under the credit agreement, and $3.5 million of letters of credit were issued and outstanding. At September 30, 2020, $123.5 million of the Term Loan was outstanding, no amount was outstanding under the revolving credit facility, $11.1 million of hedge positions were secured under the credit agreement, and $3.5 million of letters of credit were issued and outstanding.

At December 31, 2020, availability was $160.3 million, and the Company was in compliance with the fixed charge coverage ratio and the senior secured leverage ratio. At September 30, 2020, availability was $203.4 million, and the Company was in compliance with the fixed charge coverage ratio and the senior secured leverage ratio.

Income Taxes

3 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Income Taxes

12) Income Taxes

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.

The current and deferred income tax expense for the three months ended December 31, 2020, and December 31, 2019 are as follows:

	Three Months Ended
	December 31,
(in thousands)	2020		2019
Income before income taxes	$	52,688	$	39,537
Current income tax expense		11,227		10,446
Deferred income tax expense		3,601		1,336
Total income tax expense	$	14,828	$	11,782

At December 31, 2020, 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.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References + Details

Supplemental Disclosure of Cash Flow Information

3 Months Ended

Dec. 31, 2020

Supplemental Cash Flow Elements [Abstract]

Supplemental Disclosure of Cash Flow Information

13) Supplemental Disclosure of Cash Flow Information

	Three Months Ended
Cash paid during the period for:	December 31,
(in thousands)	2020		2019
Income taxes, net	$	3,612	$	4,750
Interest	$	2,207	$	3,126

Commitments and Contingencies

3 Months Ended

Dec. 31, 2020

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

14) Commitments and Contingencies

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, 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 Unit

3 Months Ended

Dec. 31, 2020

Earnings Per Share [Abstract]

Earnings Per Limited Partner Unit

15) Earnings Per Limited Partner Unit

The following presents the net income allocation and per unit data using this method for the periods presented:

	Three Months Ended
Basic and Diluted Earnings Per Limited Partner:	December 31,
(in thousands, except per unit data)	2020		2019
Net income	$	37,860	$	27,755
Less General Partner’s interest in net income		296		192
Net income available to limited partners		37,564		27,563
Less dilutive impact of theoretical distribution of earnings *		6,332		4,351
Limited Partner’s interest in net income	$	31,232	$	23,212
Per unit data:
Basic and diluted net income available to limited partners	$	0.89	$	0.58
Less dilutive impact of theoretical distribution of earnings *		0.15		0.09
Limited Partner’s interest in net income	$	0.74	$	0.49
Weighted average number of Limited Partner units outstanding		42,246		47,266

*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 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.

Subsequent Events

3 Months Ended

Dec. 31, 2020

Subsequent Events [Abstract]

Subsequent Events

16) Subsequent Events

Quarterly Distribution Declared

In January 2021, we declared a quarterly distribution of $0.1325 per unit, or $0.53 per unit on an annualized basis, on all Common Units with respect to the first quarter of fiscal 2021, payable on February 2, 2021, to holders of record on January 25, 2021. The amount of distributions in excess of the minimum quarterly distribution of $0.0675 are distributed in accordance with our Partnership Agreement, subject to the management incentive compensation plan. As a result, $5.4 million will be paid to the Common Unit holders, $0.2 million to the General Partner unit holders (including $0.2 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.

Common Units Repurchased and Retired

In January 2021, in accordance with the Repurchase Plan, the Company repurchased and retired 0.4 million Common Units at an average price paid of $9.65 per unit. Units repurchased and retired included 0.1 million Common Units that were purchased in a private transaction, which was made within the Company’s unit Repurchase Plan.

Summary of Significant Accounting Policies (Policies)

3 Months Ended

Dec. 31, 2020

Accounting Policies [Abstract]

Basis of Presentation

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

Comprehensive Income

Cash, Cash Equivalents, and Restricted Cash

Fair Value Valuation Approach

•

Level 1 inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date.

•

Captive Insurance Collateral

Weather Hedge Contract

New England Teamsters and Trucking Industry Pension Fund ("the NETTI Fund") Liability

New England Teamsters and Trucking Industry Pension Fund (“the NETTI Fund”) Liability

Recently Adopted Accounting Pronouncements

Recently Issued Accounting Pronouncements

No recently issued accounting pronouncements are expected to have a material impact on the Company’s consolidated financial statements.

Revenue Recognition (Tables)

3 Months Ended

Dec. 31, 2020

Revenue From Contract With Customer [Abstract]

Summary of Disaggregation of Revenue by Major Sources

The following disaggregates our revenue by major sources for the three months ended December 31, 2020 and December 31, 2019:

	Three Months Ended December 31,
(in thousands)	2020		2019
Petroleum Products:
Home heating oil and propane	$	240,812	$	343,346
Other petroleum products		59,520		89,342
Total petroleum products		300,332		432,688
Installations and Services:
Equipment installations		30,060		30,565
Equipment maintenance service contracts		26,868		27,908
Billable call services		16,060		17,784
Total installations and services		72,988		76,257
Total Sales	$	373,320	$	508,945

Summary of Changes in Allowance for Credit Losses

Changes in the allowance for credit losses are as follows:

(in thousands)	Credit Loss Allowance
Balance at September 30, 2020	$	6,121
Current period provision		(476	)
Write-offs, net and other		(460	)
Balance at December 31, 2020	$	5,185

Common Unit Repurchase and Retirement (Tables)

3 Months Ended

Dec. 31, 2020

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 2020 total		17,697	$	8.26		14,622		5,730

October 2020		308	$	9.64		308		5,422
November 2020		1,553	$	9.83		153		5,269	(b)
December 2020		730	$	9.63		730		4,539	(c)
First quarter fiscal year 2020 total		2,591	$	9.75		1,191		4,539

January 2021		429	$	9.65		429		4,110	(d), (e)

(a)	Amount includes repurchase costs.

(b)	On November 16, 2020, the Company purchased 1.4 million Common Units in a private transaction for aggregate consideration of approximately $13.8 million. The purchase was made outside of the Company’s unit repurchase plan.

(c)	On December 10, 2020, the Company purchased 0.4 million Common Units in a private transaction for aggregate consideration of approximately $4.2 million. The purchase was made within the Company’s unit repurchase plan.

(d)	On January 28, 2021, the Company purchased 0.1 million Common Units in a private transaction for aggregate consideration of approximately $1.3 million. The purchase was made within the Company’s unit repurchase plan.

(e)	Of the total available for repurchase, approximately 3.6 million units are available for repurchase in open market transactions and 0.5 million units are available for repurchase in privately-negotiated transactions, under the Repurchase Plan.

Captive Insurance Collateral (Tables)

3 Months Ended

Dec. 31, 2020

Investments Debt And Equity Securities [Abstract]

Schedule of Captive Insurance Collateral to be Level 1 Available-for-sale Investments

The Company considers all of its captive insurance collateral to be Level 1 available-for-sale investments. Investments at December 31, 2020 consist of the following (in thousands):

	Amortized Cost		Gross Unrealized Gain		Gross Unrealized (Loss)			Fair Value
Cash and Receivables	$	695	$	—	$	—		$	695
U.S. Government Sponsored Agencies		43,907		204		(5	)		44,106
Corporate Debt Securities		20,797		1,337		—			22,134
Foreign Bonds and Notes		2,984		69		—			3,053
Total	$	68,383	$	1,610	$	(5	)	$	69,988

Investments at September 30, 2020 consist of the following (in thousands):

	Amortized Cost		Gross Unrealized Gain		Gross Unrealized (Loss)			Fair Value
Cash and Receivables	$	1,152	$	—	$	—		$	1,152
U.S. Government Sponsored Agencies		42,032		229		(26	)		42,235
Corporate Debt Securities		21,666		1,660		—			23,326
Foreign Bonds and Notes		2,992		82		—			3,074
Total	$	67,842	$	1,971	$	(26	)	$	69,787

Schedule of Maturities of Investments

Maturities of investments were as follows at December 31, 2020 (in thousands):

	Net Carrying Amount
Due within one year	$	9,009
Due after one year through five years		55,386
Due after five years through ten years		5,593
Total	$	69,988

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

3 Months Ended

Dec. 31, 2020

Derivative Instruments And Hedging Activities Disclosure [Abstract]

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

The Company’s commodity 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 December 31, 2020
Commodity contracts	Fair asset value of derivative instruments	$	13,514		$	—	$	13,514
Commodity contracts	Long-term derivative liabilities included in the deferred charges and other assets, net		1,442			—		1,442
Commodity contract assets at December 31, 2020		$	14,956		$	—	$	14,956
Liability Derivatives at December 31, 2020
Commodity contracts	Fair asset value of derivative instruments	$	(8,317	)	$	—	$	(8,317	)
Commodity contracts	Long-term derivative liabilities included in the deferred charges and other assets, net		(460	)		—		(460	)
Commodity contract liabilities at December 31, 2020		$	(8,777	)	$	—	$	(8,777	)
Asset Derivatives at September 30, 2020
Commodity contracts	Fair liability value of derivative instruments	$	24,274		$	—	$	24,274
Commodity contracts	Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities, net balances		1,890			—		1,890
Commodity contract assets September 30, 2020		$	26,164		$	—	$	26,164
Liability Derivatives at September 30, 2020
Commodity contracts	Fair liability value of derivative instruments	$	(35,711	)	$	—	$	(35,711	)
Commodity contracts	Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities, net balances		(1,779	)		—		(1,779	)
Commodity contract liabilities September 30, 2020		$	(37,490	)	$	—	$	(37,490	)

Company's Commodity Derivatives Assets (Liabilities) Offset by Counterparty

The Company’s commodity 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	$	13,514	$	(8,317	)	$	5,197		$	—	$	—	$	5,197
Long-term derivative assets included in deferred charges and other assets, net		1,442		(460	)		982			—		—		982
Total at December 31, 2020	$	14,956	$	(8,777	)	$	6,179		$	—	$	—	$	6,179
Long-term derivative assets included in other long-term assets, net	$	1,605	$	(1,478	)	$	127		$	—	$	—	$	127
Fair liability value of derivative instruments		24,274		(35,711	)		(11,437	)		—		—		(11,437	)
Long-term derivative liabilities included in other long-term liabilities, net		285		(301	)		(16	)		—		—		(16	)
Total at September 30, 2020	$	26,164	$	(37,490	)	$	(11,326	)	$	—	$	—	$	(11,326	)

Company's Commodity Derivatives Assets (Liabilities) Offset by Counterparty

The Company’s commodity 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	$	13,514	$	(8,317	)	$	5,197		$	—	$	—	$	5,197
Long-term derivative assets included in deferred charges and other assets, net		1,442		(460	)		982			—		—		982
Total at December 31, 2020	$	14,956	$	(8,777	)	$	6,179		$	—	$	—	$	6,179
Long-term derivative assets included in other long-term assets, net	$	1,605	$	(1,478	)	$	127		$	—	$	—	$	127
Fair liability value of derivative instruments		24,274		(35,711	)		(11,437	)		—		—		(11,437	)
Long-term derivative liabilities included in other long-term liabilities, net		285		(301	)		(16	)		—		—		(16	)
Total at September 30, 2020	$	26,164	$	(37,490	)	$	(11,326	)	$	—	$	—	$	(11,326	)

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
Derivatives Not Designated as Hedging Instruments Under FASB ASC 815-10	Location of (Gain) or Loss Recognized in Income on Derivative	Three Months Ended December 31, 2020			Three Months Ended December 31, 2019
Commodity contracts	Cost of product (a)	$	11,578		$	6,049
Commodity contracts	Cost of installations and service (a)	$	93		$	(9	)
Commodity contracts	Delivery and branch expenses (a)	$	201		$	(29	)
Commodity contracts	(Increase) / decrease in the fair value of derivative instruments (b)	$	(17,395	)	$	(6,417	)

(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)

3 Months Ended

Dec. 31, 2020

Inventory Disclosure [Abstract]

Components of Inventory

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

	December 31, 2020		September 30, 2020
Product	$	36,518	$	29,799
Parts and equipment		20,384		20,457
Total inventory	$	56,902	$	50,256

Property and Equipment (Tables)

3 Months Ended

Dec. 31, 2020

Property Plant And Equipment [Abstract]

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 (in thousands):

	December 31, 2020		September 30, 2020
Property and equipment	$	228,359	$	220,220
Less: accumulated depreciation		130,027		126,725
Property and equipment, net	$	98,332	$	93,495

Goodwill and Intangible Assets, net (Tables)

3 Months Ended

Dec. 31, 2020

Goodwill And Intangible Assets Disclosure [Abstract]

Summary of Changes in Company's Goodwill

A summary of changes in Company’s goodwill is as follows (in thousands):

Balance as of September 30, 2020	$	240,327
Fiscal year 2021 business combinations		15,098
Balance as of December 31, 2020	$	255,425

Intangible Assets Subject to Amortization

The gross carrying amount and accumulated amortization of intangible assets subject to amortization are as follows (in thousands):

	December 31, 2020						September 30, 2020
	Gross						Gross
	Carrying		Accum.				Carrying		Accum.
	Amount		Amortization		Net		Amount		Amortization		Net
Customer lists	$	399,588	$	316,700	$	82,888	$	382,942	$	312,928	$	70,014
Trade names and other intangibles		38,233		17,681		20,552		37,382		17,103		20,279
Total	$	437,821	$	334,381	$	103,440	$	420,324	$	330,031	$	90,293

Long-Term Debt and Bank Facility Borrowings (Tables)

3 Months Ended

Dec. 31, 2020

Debt Disclosure [Abstract]

Company's Debt

The Company’s debt is as follows (in thousands):

	December 31,				September 30,
	2020				2020
	Carrying Amount		Fair Value (a)		Carrying Amount		Fair Value (a)
Revolving Credit Facility Borrowings	$	59,341	$	59,341	$	—	$	—
Senior Secured Term Loan (b)		119,606		120,250		122,805		123,500
Total debt	$	178,947	$	179,591	$	122,805	$	123,500
Total short-term portion of debt	$	72,341	$	72,341	$	13,000	$	13,000
Total long-term portion of debt	$	106,606	$	107,250	$	109,805	$	110,500

(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 $0.6 million as of December 31, 2020 and $0.7 million as of September 30, 2020.

- Definition

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.

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+ Details

Income Taxes (Tables)

3 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Current and Deferred Income Tax Expense

The current and deferred income tax expense for the three months ended December 31, 2020, and December 31, 2019 are as follows:

	Three Months Ended
	December 31,
(in thousands)	2020		2019
Income before income taxes	$	52,688	$	39,537
Current income tax expense		11,227		10,446
Deferred income tax expense		3,601		1,336
Total income tax expense	$	14,828	$	11,782

Supplemental Disclosure of Cash Flow Information (Tables)

3 Months Ended

Dec. 31, 2020

Supplemental Cash Flow Elements [Abstract]

Schedule of Supplemental Disclosure of Cash Flow Information

	Three Months Ended
Cash paid during the period for:	December 31,
(in thousands)	2020		2019
Income taxes, net	$	3,612	$	4,750
Interest	$	2,207	$	3,126

Earnings Per Limited Partner Unit (Tables)

3 Months Ended

Dec. 31, 2020

Earnings Per Share [Abstract]

Net Income Allocation and Per Unit Data

The following presents the net income allocation and per unit data using this method for the periods presented:

	Three Months Ended
Basic and Diluted Earnings Per Limited Partner:	December 31,
(in thousands, except per unit data)	2020		2019
Net income	$	37,860	$	27,755
Less General Partner’s interest in net income		296		192
Net income available to limited partners		37,564		27,563
Less dilutive impact of theoretical distribution of earnings *		6,332		4,351
Limited Partner’s interest in net income	$	31,232	$	23,212
Per unit data:
Basic and diluted net income available to limited partners	$	0.89	$	0.58
Less dilutive impact of theoretical distribution of earnings *		0.15		0.09
Limited Partner’s interest in net income	$	0.74	$	0.49
Weighted average number of Limited Partner units outstanding		42,246		47,266

Organization - Additional Information (Detail) shares in Thousands		3 Months Ended
	Dec. 04, 2019 USD ($)	Dec. 31, 2020 Segment Customer Contract shares	Sep. 30, 2020 shares	Dec. 31, 2019 shares	Sep. 30, 2019 shares
Limited Partners' Capital Account [Line Items]
Number of reportable segments \| Segment		1
Fifth Amendment
Limited Partners' Capital Account [Line Items]
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
Due date of debt	Dec. 04, 2024
Fifth Amendment \| Term Loan
Limited Partners' Capital Account [Line Items]
Outstanding term loan \| $	$ 130,000,000
Senior secured term loan maturity period	5 years
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		434,800
Number of customers to whom only home heating oil, gasoline and diesel were sells on a delivery only basis \| Customer		66,800
Number of service contracts for natural gas and other heating systems \| Contract		18,200
Number of customers to whom sell gasoline and diesel fuel \| Customer		26,400
Star Group L.P.
Limited Partners' Capital Account [Line Items]
Percentage of limited partner interest		99.20%
Percentage of general partner interest		0.80%
Star Acquisitions, Inc
Limited Partners' Capital Account [Line Items]
Ownership interest of partnership		100.00%
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		40,737	43,328	46,404	47,685
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, 2020	Dec. 31, 2019	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Schedule Of Significant Accounting Policies [Line Items]
Cash, cash equivalents, and restricted cash	$ 19,097,000	$ 14,792,000			$ 57,161,000	$ 5,149,000
Cash and cash equivalents	18,847,000				56,911,000
Restricted cash	250,000				250,000
Benefit under weather hedge contract	4,000,000.0
Charge under weather hedge contract		$ 3,000,000.0
Accrued expenses and other current liabilities	133,713,000				127,286,000
Other long-term liabilities	26,998,000				25,001,000
New England Teamsters & Trucking Industry Pension Fund
Schedule Of Significant Accounting Policies [Line Items]
Accrued expenses and other current liabilities	200,000				200,000
Other long-term liabilities	16,700,000				16,700,000
New England Teamsters & Trucking Industry Pension Fund \| Significant Other Observable Inputs Level 2
Schedule Of Significant Accounting Policies [Line Items]
Multiemployer plan discounted withdrawal liability	$ 28,100,000				$ 29,000,000.0
Scenario Forecast
Schedule Of Significant Accounting Policies [Line Items]
Derivative maximum payout			$ 0	$ 5,000,000.0
Maximum
Schedule Of Significant Accounting Policies [Line Items]
Cash equivalents, highly liquid investments maturity	3 months
Maximum \| Scenario Forecast
Schedule Of Significant Accounting Policies [Line Items]
Derivative maximum receivable			$ 7,500,000	$ 12,500,000

Revenue Recognition - Summary of Disaggregation of Revenue by Major Sources (Detail) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Disaggregation Of Revenue [Line Items]
Total sales	$ 373,320	$ 508,945
Home heating oil and propane
Disaggregation Of Revenue [Line Items]
Total sales	240,812	343,346
Other petroleum products
Disaggregation Of Revenue [Line Items]
Total sales	59,520	89,342
Petroleum products
Disaggregation Of Revenue [Line Items]
Total sales	300,332	432,688
Equipment installations
Disaggregation Of Revenue [Line Items]
Total sales	30,060	30,565
Equipment maintenance service contracts
Disaggregation Of Revenue [Line Items]
Total sales	26,868	27,908
Billable call services
Disaggregation Of Revenue [Line Items]
Total sales	16,060	17,784
Installations and services
Disaggregation Of Revenue [Line Items]
Total sales	$ 72,988	$ 76,257

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

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-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130545-203045

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 924
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-URI http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

+ Details

Revenue Recognition - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Sep. 30, 2020
Revenue Recognition [Line Items]
Contract costs, amortization period	5 years
Contract liabilities	$ 139.9		$ 139.6
Contract with customer liability, revenue recognized	$ 70.2	$ 71.5
Maximum
Revenue Recognition [Line Items]
Contract liabilities recognition service contract period	1 year
Delivery and Branch Expenses
Revenue Recognition [Line Items]
Amortization of deferred contract costs	$ 1.0	$ 1.0
Prepaid Expense and Other Current Assets
Revenue Recognition [Line Items]
Deferred contract costs,current	3.5		3.4
Deferred Charges and Other Assets, Net
Revenue Recognition [Line Items]
Deferred contract costs,non current	$ 6.3		$ 5.9

Revenue Recognition - Summary of Changes in Allowance for Credit Losses (Detail) $ in Thousands	3 Months Ended
	Dec. 31, 2020 USD ($)
Revenue From Contract With Customer [Abstract]
Balance at September 30, 2020	$ 6,121
Current period provision	(476)
Write-offs, net and other	(460)
Balance at December 31, 2020	$ 5,185

Common Unit Repurchase and Retirement - Additional Information (Detail) - USD ($) shares in Thousands		1 Months Ended				3 Months Ended		98 Months Ended	99 Months Ended
	Dec. 04, 2019	Jan. 31, 2021	Dec. 31, 2020	Nov. 30, 2020	Oct. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Aug. 31, 2020	Sep. 30, 2020	Jul. 31, 2020
Capital Unit [Line Items]
Company's common units authorized for repurchase								6,000		2,000
Fifth Amendment
Capital Unit [Line Items]
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
Capital Unit [Line Items]
Company's common units repurchased and retired			730	1,553	308		2,591	14,400	17,697
Repurchase Plan \| Subsequent Event
Capital Unit [Line Items]
Company's common units repurchased and retired		429
Common Stock Available for Repurchase Under Privately Negotiated Transactions
Capital Unit [Line Items]
Company's common units authorized for repurchase								1,100
Common Stock Available for Repurchase Under Privately Negotiated Transactions \| Subsequent Event
Capital Unit [Line Items]
Company's common units authorized for repurchase		500
Common Stock Available for Repurchase Under Open Market Transactions
Capital Unit [Line Items]
Company's common units authorized for repurchase								4,900
Common Stock Available for Repurchase Under Open Market Transactions \| Subsequent Event
Capital Unit [Line Items]
Company's common units authorized for repurchase		3,600
Common Stock Repurchase Under Open Market Transactions
Capital Unit [Line Items]
Company's common units repurchased and retired						800
Common Stock Repurchase Under Open Market Transactions \| Subsequent Event
Capital Unit [Line Items]
Company's common units repurchased and retired		300
Common Stock Repurchase Under Private Transactions
Capital Unit [Line Items]
Company's common units repurchased and retired						400
Common Stock Repurchase Under Private Transactions \| Subsequent Event
Capital Unit [Line Items]
Company's common units repurchased and retired		100

Common Unit Repurchase and Retirement - Company's Repurchase Activities (Detail) - $ / shares
shares in Thousands

1 Months Ended

3 Months Ended

98 Months Ended

99 Months Ended

Jan. 31, 2021

Dec. 31, 2020

Nov. 30, 2020

Oct. 31, 2020

Dec. 31, 2019

Aug. 31, 2020

Sep. 30, 2020

Repurchase Plan

Capital Unit [Line Items]

Total Number of Units Purchased

730

1,553

308

2,591

14,400

17,697

Average Price Paid per Unit

^[1]

$ 9.63

$ 9.83

$ 9.64

$ 9.75

$ 8.26

Maximum Number of Units that May Yet Be Purchased

4,539

^[2]

5,269

^[3]

5,422

4,539

5,730

Publicly Announced Plans or Programs As Part of Repurchase Plan

Capital Unit [Line Items]

Total Number of Units Purchased

730

153

308

1,191

14,622

Subsequent Event | Repurchase Plan

Capital Unit [Line Items]

Total Number of Units Purchased

429

Average Price Paid per Unit

^[1]

$ 9.65

Maximum Number of Units that May Yet Be Purchased

^[4],[5]

4,110

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

Capital Unit [Line Items]

Total Number of Units Purchased

429

[1]	Amount includes repurchase costs.
[2]	On December 10, 2020, the Company purchased 0.4 million Common Units in a private transaction for aggregate consideration of approximately $4.2 million. The purchase was made within the Company’s unit repurchase plan.
[3]	On November 16, 2020, the Company purchased 1.4 million Common Units in a private transaction for aggregate consideration of approximately $13.8 million. The purchase was made outside of the Company’s unit repurchase plan.
[4]	Of the total available for repurchase, approximately 3.6 million units are available for repurchase in open market transactions and 0.5 million units are available for repurchase in privately-negotiated transactions, under the Repurchase Plan.
[5]	On January 28, 2021, the Company purchased 0.1 million Common Units in a private transaction for aggregate consideration of approximately $1.3 million. The purchase was made within the Company’s unit repurchase plan.

Common Unit Repurchase and Retirement - Company's Repurchase Activities (Parenthetical) (Detail) - USD ($) shares in Millions, $ in Millions	Jan. 28, 2021	Dec. 10, 2020	Nov. 16, 2020	Jan. 31, 2021	Aug. 31, 2020	Jul. 31, 2020
Capital Unit [Line Items]
Company's common units authorized for repurchase					6.0	2.0
Private Transaction
Capital Unit [Line Items]
Company's common units repurchased		0.4	1.4
Aggregate consideration paid for common units purchased		$ 4.2	$ 13.8
Private Transaction \| Subsequent Event
Capital Unit [Line Items]
Company's common units repurchased	0.1
Aggregate consideration paid for common units purchased	$ 1.3
Common Stock Available for Repurchase Under Open Market Transactions
Capital Unit [Line Items]
Company's common units authorized for repurchase					4.9
Common Stock Available for Repurchase Under Open Market Transactions \| Subsequent Event
Capital Unit [Line Items]
Company's common units authorized for repurchase				3.6
Common Stock Available for Repurchase Under Privately Negotiated Transactions
Capital Unit [Line Items]
Company's common units authorized for repurchase					1.1
Common Stock Available for Repurchase Under Privately Negotiated Transactions \| Subsequent Event
Capital Unit [Line Items]
Company's common units authorized for repurchase				0.5

Captive Insurance Collateral - Schedule of Captive Insurance Collateral to be Level 1 Available-for-sale Investments (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Sep. 30, 2020
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 68,383	$ 67,842
Gross Unrealized Gain	1,610	1,971
Gross Unrealized (Loss)	(5)	(26)
Fair Value	69,988	69,787
Cash and Receivables
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	695	1,152
Fair Value	695	1,152
U.S. Government Sponsored Agencies
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	43,907	42,032
Gross Unrealized Gain	204	229
Gross Unrealized (Loss)	(5)	(26)
Fair Value	44,106	42,235
Corporate Debt Securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	20,797	21,666
Gross Unrealized Gain	1,337	1,660
Fair Value	22,134	23,326
Foreign Bonds and Notes
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	2,984	2,992
Gross Unrealized Gain	69	82
Fair Value	$ 3,053	$ 3,074

Captive Insurance Collateral - Schedule of Maturities of Investments (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Sep. 30, 2020
Investments Debt And Equity Securities [Abstract]
Due within one year	$ 9,009
Due after one year through five years	55,386
Due after five years through ten years	5,593
Total	$ 69,988	$ 69,787

Derivatives and Hedging-Disclosures and Fair Value Measurements - Additional Information (Detail) gal in Millions, $ in Millions	3 Months Ended
	Dec. 31, 2020 USD ($) gal	Dec. 31, 2019 gal	Sep. 30, 2020 USD ($)
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Hedging positions and payable amounts secured under credit facility \| $	$ 1.8		$ 11.1
Prepaid expense and other current assets
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Aggregated cash posted as collateral in normal course of business \| $	2.5
Interest rate swap
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional Value \| $	$ 62.8		64.0
Percentage of market risk exposure of long term debt	52.00%
Fair Value \| $	$ (2.8)		$ (3.1)
Call Option
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	8.5	7.4
Call Option \| Synthetic calls
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	86.5	85.8
Put Option
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	5.1	7.2
Swap Contracts Bought
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	11.2	17.2
Swap Contracts Bought \| Short
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	0.6	0.2
Future Contracts \| Short
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	29.1	42.1
Future Contracts \| Long
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	3.8	18.2
Hedge its Internal Fuel Usage and Other Related Activities Call Options and Swap Contracts Bought
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	5.1	4.0

Derivatives and Hedging-Disclosures and Fair Value Measurements - Company's Commodity 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	Dec. 31, 2020	Sep. 30, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	$ 14,956	$ 26,164
Derivative Liabilities, commodity contracts	(8,777)	(37,490)
Fair liability and fair asset value of derivative instruments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	13,514	24,274
Derivative Liabilities, commodity contracts	(8,317)	(35,711)
Deferred charges and other assets, net and other long-term liabilities, net balances
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	1,442	1,890
Derivative Liabilities, commodity contracts	(460)	(1,779)
Significant Other Observable Inputs Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	14,956	26,164
Derivative Liabilities, commodity contracts	(8,777)	(37,490)
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 Assets, commodity contracts	13,514	24,274
Derivative Liabilities, commodity contracts	(8,317)	(35,711)
Significant Other Observable Inputs Level 2 \| Deferred charges and other assets, net and other long-term liabilities, net balances
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	1,442	1,890
Derivative Liabilities, commodity contracts	$ (460)	$ (1,779)

Derivatives and Hedging-Disclosures and Fair Value Measurements - Offsetting of Financial Assets (Liabilities) and Derivative Assets (Liabilities) (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Sep. 30, 2020
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Net Assets (Liabilities) Presented in the Statement of Financial Position		$ (11,437)
Subject to an enforceable master netting arrangement
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Gross Assets Recognized	$ 14,956	26,164
Gross Liabilities Offset in the Statement of Financial Position	(8,777)	(37,490)
Net Assets (Liabilities) Presented in the Statement of Financial Position	6,179	(11,326)
Gross Amounts Not Offset in the Statement of Financial Position, Financial Instruments		0
Gross Amounts Not Offset in the Statement of Financial Position, Cash Collateral Received		0
Gross Amounts Not Offset in the Statement of Financial Position, Net Amount	6,179	(11,326)
Subject to an enforceable master netting arrangement \| Fair asset value of derivative instruments
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Gross Assets Recognized	13,514
Gross Liabilities Offset in the Statement of Financial Position	(8,317)
Net Assets (Liabilities) Presented in the Statement of Financial Position	5,197
Gross Amounts Not Offset in the Statement of Financial Position, Net Amount	5,197
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	1,442	1,605
Gross Liabilities Offset in the Statement of Financial Position	(460)	(1,478)
Net Assets (Liabilities) Presented in the Statement of Financial Position	982	127
Gross Amounts Not Offset in the Statement of Financial Position, Financial Instruments		0
Gross Amounts Not Offset in the Statement of Financial Position, Cash Collateral Received		0
Gross Amounts Not Offset in the Statement of Financial Position, Net Amount	$ 982	127
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		24,274
Gross Liabilities Offset in the Statement of Financial Position		(35,711)
Net Assets (Liabilities) Presented in the Statement of Financial Position		(11,437)
Gross Amounts Not Offset in the Statement of Financial Position, Financial Instruments		0
Gross Amounts Not Offset in the Statement of Financial Position, Cash Collateral Received		0
Gross Amounts Not Offset in the Statement of Financial Position, Net Amount		(11,437)
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 Assets Recognized		285
Gross Liabilities Offset in the Statement of Financial Position		(301)
Net Assets (Liabilities) Presented in the Statement of Financial Position		(16)
Gross Amounts Not Offset in the Statement of Financial Position, Financial Instruments		0
Gross Amounts Not Offset in the Statement of Financial Position, Cash Collateral Received		0
Gross Amounts Not Offset in the Statement of Financial Position, Net Amount		$ (16)

Derivatives and Hedging-Disclosures and Fair Value Measurements - Effect of Derivative Instruments on Statement of Operations (Detail) - USD ($)
$ in Thousands

3 Months Ended

Dec. 31, 2020

Dec. 31, 2019

Derivative Instruments, Gain (Loss) [Line Items]

Amount of (Gain) or Loss Unrealized, commodity contracts

^[1]

$ (17,395)

$ (6,417)

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]

11,578

6,049

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]

(9)

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]

$ 201

$ (29)

[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.

Inventories - Components of Inventory (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Sep. 30, 2020
Inventory Disclosure [Abstract]
Product	$ 36,518	$ 29,799
Parts and equipment	20,384	20,457
Total inventory	$ 56,902	$ 50,256

Property and Equipment - Component of Property and Equipment (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Sep. 30, 2020
Property Plant And Equipment [Abstract]
Property and equipment	$ 228,359	$ 220,220
Less: accumulated depreciation	130,027	126,725
Property and equipment, net	$ 98,332	$ 93,495

Business Combinations and Divestitures - Additional Information (Detail) $ in Millions			3 Months Ended
	Dec. 31, 2020 USD ($) PartnershipUnit	Oct. 27, 2020 USD ($)	Dec. 31, 2019 USD ($)
Propane Dealers
Business Acquisition [Line Items]
Number of businesses acquired \| PartnershipUnit	2
Aggregate purchase price partnership acquired	$ 37.9
Cash paid	37.1
Deferred liabilities	0.8
Aggregate purchase price allocation, intangible assets	32.7
Aggregate purchase price allocation, fixed assets	5.5
Gross purchase price increased (reduced) by working capital credits	$ (0.3)
Acquired Business
Business Acquisition [Line Items]
Aggregate purchase price partnership acquired			$ 0.5
Propane Assets
Business Acquisition [Line Items]
Cash proceeds from sale of assets		$ 6.1

Goodwill and Intangible Assets, net - Summary of Changes in Company's Goodwill (Detail) $ in Thousands	3 Months Ended
	Dec. 31, 2020 USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
Balance on beginning	$ 240,327
Fiscal year 2021 business combinations	15,098
Balance on ending	$ 255,425

Goodwill and Intangible Assets, net - Intangible Assets Subject to Amortization (Detail) - USD ($) $ in Thousands	Dec. 31, 2020	Sep. 30, 2020
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 437,821	$ 420,324
Accum. Amortization	334,381	330,031
Net	103,440	90,293
Customer Lists
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	399,588	382,942
Accum. Amortization	316,700	312,928
Net	82,888	70,014
Trade Names And Other Intangibles
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	38,233	37,382
Accum. Amortization	17,681	17,103
Net	$ 20,552	$ 20,279

Goodwill and Intangible Assets, net - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization expense for intangible assets	$ 4.4	$ 5.3

Long-Term Debt and Bank Facility Borrowings - Company's Debt (Detail) - USD ($)
$ in Thousands

Dec. 31, 2020

Sep. 30, 2020

Debt Instrument [Line Items]

Long-term debt, carrying Amount

$ 178,947

$ 122,805

Current maturities of long-term debt, carrying Amount

72,341

13,000

Long-term debt

106,606

109,805

Long-term debt, fair value

^[1]

179,591

123,500

Current maturities of long-term debt, fair value

^[1]

72,341

13,000

Long-term portion of debt, fair value

^[1]

107,250

110,500

Revolving Credit Facility

Debt Instrument [Line Items]

Credit facility borrowings, carrying Amount

59,341

Credit facility borrowings, fair value

^[1]

59,341

Term Loan

Debt Instrument [Line Items]

Long-term debt, carrying Amount

^[2]

119,606

122,805

Long-term debt, fair value

^[1],[2]

$ 120,250

$ 123,500

[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 $0.6 million as of December 31, 2020 and $0.7 million as of September 30, 2020.

Long-Term Debt and Bank Facility Borrowings - Company's Debt (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 31, 2020	Sep. 30, 2020
Term Loan
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ 0.6	$ 0.7

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

Dec. 04, 2019

Dec. 31, 2020

Sep. 30, 2020

Debt Instrument [Line Items]

Hedging positions and payable amounts secured under credit facility

$ 1,800,000

$ 11,100,000

Letters of credit issued and outstanding

3,500,000

Long-term debt, fair value

^[1]

179,591,000

123,500,000

Revolving credit facility outstanding

59,341,000

Availability under credit agreement

$ 160,300,000

$ 203,400,000

Term Loan

Debt Instrument [Line Items]

Debt instrument, effective interest rate

4.40%

5.20%

Long-term debt, fair value

^[1],[2]

$ 120,250,000

$ 123,500,000

Revolving Credit Facility

Debt Instrument [Line Items]

Debt instrument, effective interest rate

3.80%

4.00%

Revolving credit facility outstanding

$ 59,300,000

$ 0

Fifth Amendment

Debt Instrument [Line Items]

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

Senior secured term loan maturity date

Dec. 04, 2024

Facility size that can be increased without consulting bank group

$ 200,000,000

Term loan annual payment percentage

25.00%

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%

Fifth Amendment | Maximum

Debt Instrument [Line Items]

Senior secured leverage ratio during quarters ending June or September

300.00%

Senior secured leverage ratio during quarters ending December or March

450.00%

Fifth Amendment | Quarterly

Debt Instrument [Line Items]

Term loan periodic payment

$ 3,250,000

Fifth Amendment | Annually | Maximum

Debt Instrument [Line Items]

Term loan periodic payment

12,000,000

Fifth Amendment | Term Loan

Debt Instrument [Line Items]

Outstanding term loan

$ 130,000,000

Senior secured term loan maturity period

5 years

[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 $0.6 million as of December 31, 2020 and $0.7 million as of September 30, 2020.

Income Taxes - Current and Deferred Income Tax Expense (Detail) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Deferred Income Tax Assets And Liabilities
Income before income taxes	$ 52,688	$ 39,537
Current income tax expense	11,227	10,446
Deferred income tax expense	3,601	1,336
Total income tax expense	$ 14,828	$ 11,782

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Income Taxes - Additional Information (Detail)	3 Months Ended
Income Taxes - Additional Information (Detail)	Dec. 31, 2020 USD ($)
Income Tax Disclosure [Line Items]
Unrecognized income tax benefits	$ 0
Federal
Income Tax Disclosure [Abstract]
Number of years for examination	4 years
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

Supplemental Disclosure of Cash Flow Information - Schedule of Supplemental Disclosure of Cash Flow Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash paid during the period for:
Income taxes, net	$ 3,612	$ 4,750
Interest	$ 2,207	$ 3,126

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

3 Months Ended

Dec. 31, 2020

Dec. 31, 2019

Basic and Diluted Earnings Per Limited Partner:

Net income

$ 37,860

$ 27,755

Less General Partner’s interest in net income

296

192

Net income available to limited partners

37,564

27,563

Less dilutive impact of theoretical distribution of earnings

^[1]

6,332

4,351

Limited Partner’s interest in net income

$ 31,232

$ 23,212

Per unit data:

Basic and diluted net income available to limited partners

$ 0.89

$ 0.58

Less dilutive impact of theoretical distribution of earnings

^[1]

0.15

0.09

Limited Partner’s interest in net income

^[2]

$ 0.74

$ 0.49

Weighted average number of Limited Partner units outstanding

42,246

47,266

[1]

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 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]

See Note 16 - Earnings Per Limited Partner Unit.