Star (SGU) 10-Q 3 Aug 20 2020 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jun. 30, 2020	Jul. 31, 2020
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
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		43,741,226
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

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2020	Sep. 30, 2019
Current assets
Cash and cash equivalents	$ 66,718	$ 4,899
Receivables, net of allowance of $8,757 and $8,378, respectively	111,915	120,245
Inventories	43,699	64,788
Prepaid expenses and other current assets	28,464	36,898
Total current assets	250,796	226,830
Property and equipment, net	94,826	98,239
Operating lease right-of-use assets	100,765
Goodwill	244,574	244,574
Intangibles, net	93,518	107,688
Restricted cash	250	250
Captive insurance collateral	69,607	58,490
Deferred charges and other assets, net	17,788	16,635
Total assets	872,124	752,706
Current liabilities
Accounts payable	25,081	33,973
Revolving credit facility borrowings	0	24,000
Fair liability value of derivative instruments	10,495	8,262
Current maturities of long-term debt	13,000	9,000
Current portion of operating lease liabilities	19,391
Accrued expenses and other current liabilities	153,591	120,839
Unearned service contract revenue	58,121	61,213
Customer credit balances	50,127	68,270
Total current liabilities	329,806	325,557
Long-term debt	112,975	120,447
Long-term operating lease liabilities	86,680
Deferred tax liabilities, net	19,153	20,116
Other long-term liabilities	22,235	25,746
Partners’ capital
Common unitholders	319,522	279,709
General partner	(2,041)	(1,968)
Accumulated other comprehensive loss, net of taxes	(16,206)	(16,901)
Total partners’ capital	301,275	260,840
Total liabilities and partners’ capital	$ 872,124	$ 752,706

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2020	Sep. 30, 2019
Statement Of Financial Position [Abstract]
Receivables, allowance	$ 8,757	$ 8,378

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
		Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Sales:
Total sales		$ 232,155	$ 283,376	$ 1,284,163	$ 1,517,985
Cost and expenses:
(Increase) decrease in the fair value of derivative instruments	[1]	(3,279)	1,630	1,974	19,268
Delivery and branch expenses		72,756	82,669	254,945	296,026
Depreciation and amortization expenses		8,447	8,225	26,586	23,828
General and administrative expenses		6,954	5,472	18,882	23,136
Finance charge income		(1,217)	(1,872)	(3,251)	(4,166)
Operating income (loss)		498	(29,933)	129,066	81,132
Interest expense, net		(2,308)	(2,967)	(7,743)	(8,677)
Amortization of debt issuance costs		(241)	(253)	(729)	(756)
Income (loss) before income taxes		(2,051)	(33,153)	120,594	71,699
Income tax expense (benefit)		(2,005)	(10,055)	34,477	20,157
Net income (loss)		(46)	(23,098)	86,117	51,542
General Partner’s interest in net income (loss)		(1)	(150)	600	319
Limited Partners’ interest in net income (loss)		$ (45)	$ (22,948)	$ 85,517	$ 51,223
Basic and diluted income (loss) per Limited Partner Unit:	[2]		$ (0.46)	$ 1.55	$ 0.86
Weighted average number of Limited Partner units outstanding:
Basic and Diluted		45,246	49,943	46,253	51,431
Product
Sales:
Total sales		$ 165,182	$ 210,657	$ 1,079,145	$ 1,306,764
Installations and services
Sales:
Total sales		66,973	72,719	205,018	211,221
Cost of product
Cost and expenses:
Cost and expenses		93,264	155,055	666,287	876,920
Cost of installations and services
Cost and expenses:
Cost and expenses		$ 54,732	$ 62,130	$ 189,674	$ 201,841
[1]	Represents the change in value of unrealized open positions and expired options.
[2]	See Note 16 - Earnings Per Limited Partner Unit.

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Statement Of Income And Comprehensive Income [Abstract]
Net income (loss)		$ (46)	$ (23,098)	$ 86,117	$ 51,542
Other comprehensive income (loss):
Unrealized gain on pension plan obligation	[1]	455	455	1,365	1,366
Tax effect of unrealized gain on pension plan obligation		(127)	(124)	(385)	(373)
Unrealized gain on captive insurance collateral		986	666	1,029	1,960
Tax effect of unrealized gain on captive insurance collateral		(207)	(140)	(214)	(416)
Unrealized loss on interest rate hedges		(126)	(733)	(1,508)	(1,845)
Tax effect of unrealized loss on interest rate hedges		34	196	408	488
Total other comprehensive income		1,015	320	695	1,180
Total comprehensive income (loss)		$ 969	$ (22,778)	$ 86,812	$ 52,722
[1]	This item is included in the computation of net periodic pension cost.

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENT OF PARTNERS' CAPITAL - USD ($) shares in Thousands, $ in Thousands		Total		Cumulative Effect, Period of Adoption, Adjustment	General Partner	General PartnerCumulative Effect, Period of Adoption, Adjustment	Common Stock	Common StockCumulative Effect, Period of Adoption, Adjustment	Accumulated Other Comprehensive Income (Loss)
Beginning Balance at Sep. 30, 2018		$ 309,785		$ 9,224	$ (1,303)	$ 60	$ 329,129	$ 9,164	$ (18,041)
Beginning Balance, unit at Sep. 30, 2018					326		53,088
Accounting Standards Update [Extensible List]				us-gaap:AccountingStandardsUpdate201409Member
Net income (loss)		51,542			$ 319		$ 51,223
Unrealized gain on pension plan obligation		1,366	[1]						1,366
Tax effect of unrealized gain on pension plan obligation		(373)							(373)
Unrealized gain on captive insurance collateral		1,960							1,960
Tax effect of unrealized gain on captive insurance collateral		(416)							(416)
Unrealized loss on interest rate hedges		(1,845)							(1,845)
Tax effect of unrealized loss on interest rate hedges		488							488
Distributions		(19,208)			(598)		(18,610)
Retirement of units	[2]	(34,948)					$ (34,948)
Retirement of units, shares	[2]						(3,671)
Ending Balance at Jun. 30, 2019		317,575			$ (1,522)		$ 335,958		(16,861)
Ending Balance, Unit at Jun. 30, 2019					326		49,417
Beginning Balance at Mar. 31, 2019		355,421			$ (1,146)		$ 373,748		(17,181)
Beginning Balance, unit at Mar. 31, 2019					326		50,302
Net income (loss)		(23,098)			$ (150)		$ (22,948)
Unrealized gain on pension plan obligation		455	[1]						455
Tax effect of unrealized gain on pension plan obligation		(124)							(124)
Unrealized gain on captive insurance collateral		666							666
Tax effect of unrealized gain on captive insurance collateral		(140)							(140)
Unrealized loss on interest rate hedges		(733)							(733)
Tax effect of unrealized loss on interest rate hedges		196							196
Distributions		(6,491)			(226)		(6,265)
Retirement of units	[2]	(8,577)					$ (8,577)
Retirement of units, shares	[2]						(885)
Ending Balance at Jun. 30, 2019		317,575			$ (1,522)		$ 335,958		(16,861)
Ending Balance, Unit at Jun. 30, 2019					326		49,417
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 (loss)		86,117			$ 600		$ 85,517
Unrealized gain on pension plan obligation		1,365	[1]						1,365
Tax effect of unrealized gain on pension plan obligation		(385)							(385)
Unrealized gain on captive insurance collateral		1,029							1,029
Tax effect of unrealized gain on captive insurance collateral		(214)							(214)
Unrealized loss on interest rate hedges		(1,508)							(1,508)
Tax effect of unrealized loss on interest rate hedges		408							408
Distributions		(18,389)			(673)		(17,716)
Retirement of units	[2]	(27,988)					$ (27,988)
Retirement of units, shares	[2]						(3,218)
Ending Balance at Jun. 30, 2020		301,275			$ (2,041)		$ 319,522		(16,206)
Ending Balance, Unit at Jun. 30, 2020					326		44,467
Beginning Balance at Mar. 31, 2020		315,955			$ (1,792)		$ 334,968		(17,221)
Beginning Balance, unit at Mar. 31, 2020					326		45,622
Accounting Standards Update [Extensible List]				us-gaap:AccountingStandardsUpdate201409Member
Net income (loss)		(46)			$ (1)		$ (45)
Unrealized gain on pension plan obligation		455	[1]						455
Tax effect of unrealized gain on pension plan obligation		(127)							(127)
Unrealized gain on captive insurance collateral		986							986
Tax effect of unrealized gain on captive insurance collateral		(207)							(207)
Unrealized loss on interest rate hedges		(126)							(126)
Tax effect of unrealized loss on interest rate hedges		34							34
Distributions		(6,236)			(248)		(5,988)
Retirement of units	[2]	(9,413)					$ (9,413)
Retirement of units, shares	[2]						(1,155)
Ending Balance at Jun. 30, 2020		$ 301,275			$ (2,041)		$ 319,522		$ (16,206)
Ending Balance, Unit at Jun. 30, 2020					326		44,467
[1]	This item is included in the computation of net periodic pension cost.
[2]	See Note 4 – Common Unit Repurchase and Retirement.

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands		9 Months Ended
		Jun. 30, 2020	Jun. 30, 2019
Cash flows provided by (used in) operating activities:
Net income		$ 86,117	$ 51,542
Adjustment to reconcile net income to net cash provided by (used in) operating activities:
(Increase) decrease in the fair value of derivative instruments	[1]	1,974	19,268
Depreciation and amortization		27,315	24,584
Provision for losses on accounts receivable		4,556	8,500
Change in deferred taxes		(1,154)	(11,206)
Changes in operating assets and liabilities:
Decrease (increase) in receivables		4,745	(34,793)
Decrease in inventories		21,135	1,958
Decrease in other assets		12,037	9,156
Decrease in accounts payable		(8,229)	(7,570)
Decrease in customer credit balances		(18,537)	(26,177)
Increase in other current and long-term liabilities		26,338	27,060
Net cash provided by operating activities		156,297	62,322
Cash flows provided by (used in) investing activities:
Capital expenditures		(8,573)	(8,235)
Proceeds from sales of fixed assets		395	1,040
Purchase of investments		(10,044)	(10,576)
Acquisitions		(496)	(62,807)
Net cash used in investing activities		(18,718)	(80,578)
Cash flows provided by (used in) financing activities:
Revolving credit facility borrowings		90,202	139,331
Revolving credit facility repayments		(151,702)	(70,331)
Loan issuance		130,000
Term loan repayments		(95,750)	(5,000)
Distributions		(18,389)	(19,208)
Unit repurchases		(27,988)	(34,948)
Customer retainage payments		(514)	(357)
Payments of debt issue costs		(1,619)	(45)
Net cash (used in) provided by financing activities		(75,760)	9,442
Net increase (decrease) in cash, cash equivalents, and restricted cash		61,819	(8,814)
Cash, cash equivalents, and restricted cash at beginning of period		5,149	14,781
Cash, cash equivalents, and restricted cash at end of period		$ 66,968	$ 5,967
[1]	Represents the change in value of unrealized open positions and expired options.

Organization

Organization	9 Months Ended
	Jun. 30, 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 June 30, 2020, had outstanding 44.5 million Common Units (NYSE: “SGU”), representing a 99.3% limited partner interest in Star, and 0.3 million general partner units, representing a 0.7% 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”). Since November 1, 2017, Star elected to be treated as a corporation for Federal income tax purposes, so both Star and its subsidiaries (that were already taxable entities) are now subject to Federal and state corporate income taxes. As a result of this election, the Company issued its last Schedule K-1’s for the 2017 calendar year, and now issues Form 1099-DIV to unitholders. • Star owns 100% of Star Acquisitions, Inc. (“SA”), a Minnesota corporation that owns 100% of Petro Holdings, Inc. (“Petro”). Star’s operations are conducted through Petro and its subsidiaries. Petro is primarily a Northeast, Central and Southeast U.S. region retail distributor of home heating oil and propane that at June 30, 2020 served approximately 443,000 full service residential and commercial home heating oil and propane customers and 64,000 customers on a delivery only basis. We also sell gasoline and diesel fuel to approximately 26,500 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 20,000 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

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Jun. 30, 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 nine-month period ended June 30, 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, 2019. Comprehensive Income (Loss) Comprehensive income (loss) is comprised of Net income (loss) and Other comprehensive income (loss). Other comprehensive income (loss) consists of the unrealized gain on amortization on the Company’s pension plan obligation for its two frozen defined benefit pension plans, unrealized gain on available-for-sale investments, unrealized loss on interest rate hedge 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 June 30, 2020, the $67.0 million of cash, cash equivalents, and restricted cash on the Condensed Consolidated Statements of Cash Flows is composed of $66.7 million of cash and cash equivalents and $0.3 million of restricted cash. At September 30, 2019, the $5.1 million of cash, cash equivalents, and restricted cash on the Condensed Consolidated Statements of Cash Flows is composed of $4.9 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. 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. At June 30, 2020, captive insurance collateral is comprised of $68.8 million of Level 1 debt securities measured at fair value and $0.8 million of mutual funds measured at net asset value. At September 30, 2019, the balance was comprised of $58.0 million of Level 1 debt securities measured at fair value and $0.5 million of mutual funds measured at net asset value. Unrealized gains and losses, net of related income taxes, are reported as accumulated other comprehensive 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 2019, 2020 and 2021. Under these contracts, we are entitled to receive a payment if the total number of degree days within the hedge period is less than the prior ten year average. The “Payment Thresholds,” or strikes, are set at various levels. In addition, we will be obligated to make a payment capped at $5.0 million if degree days exceed the Payment Threshold which approximates the prior ten year average. The hedge period runs from November 1 through March 31, taken as a whole, for each respective fiscal year. For fiscal 2020 and 2021 the maximum that the Company can receive annually is $12.5 million and the maximum that the Company would be obligated to pay annually is $5.0 million. As of June 30, 2020, the Company reduced delivery and branch expense under these contracts by $10.1 million and received the amount in full in April 2020. As of June 30, 2019, the Company increased delivery and branch expense under these contracts of $2.1million, and paid the amount in full in April 2019. New England Teamsters and Trucking Industry Pension Fund (“the NETTI Fund”) Liability As of June 30, 2020, we had $0.2 million and $16.8 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 June 30, 2020 and September 30, 2019 was $29.3 million and $21.1 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 February 2016, the FASB issued ASU No. 2016-02, Leases (“ASC Topic 842”). The update requires all leases with a term greater than twelve months to be recognized on the balance sheet by recording (1) a lease liability that represents a lessee’s obligation to make lease payments arising from a lease, measured at the present value of the remaining lease payments; and (2) a right-of-use (“ROU”) asset that represents the lessee’s right to use a specified asset for the lease term, measured in an amount equal to the lease liability adjusted for accrued lease payments. The standard also requires the disclosure of key information pertaining to leasing arrangements. A s of October 1, 2019, the Company adopted ASC Topic 842 using the modified retrospective transition approach as of the effective date as permitted by the amendments in ASU 2018-11. As a result, the Company was not required to adjust its comparative period financial information for effects of the standard or make the new required lease disclosures for periods before the date of adoption (i.e. October 1, 2019). The Company has elected to adopt the package of transition practical expedients and, therefore, has not reassessed (1) whether existing or expired contracts contain a lease, (2) lease classification for existing or expired leases or (3) the accounting for initial direct costs that were previously capitalized. We also elected a practical expedient to not separate non-lease components from the lease components and excluded short term leases from the calculation of right of use asset and operating lease liability. For certain leases relating to vehicles and equipment we elected to apply portfolio approach guidance and accounted for leases with similar characteristics as a single lease. The Company did not elect the practical expedient to use hindsight for leases existing at the adoption date. The adoption of ASC Topic 842 had a material impact to the Company’s Condensed Consolidated Balance Sheet, but did not impact the Condensed Consolidated Statement of Operations or Condensed Consolidated Statement of Partners’ Capital. The most significant changes to the Condensed Consolidated Balance Sheet relate to the recognition of the following as of October 1, 2019: “Operating lease right-of-use assets” in the amount of $104.7 million, “Current portion of operating lease liabilities” in the amount of $20.1 million and “Long-term operating lease liabilities” in the amount of $89.9 million. The adoption of ASC Topic 842 also had no impact on operating, investing, or financing cash flows in the Condensed Consolidated Statement of Cash Flows. However, ASC Topic has significantly affected the Company’s disclosures about noncash investing activities. Additionally, the Company’s lease-related disclosures have significantly increased as of and for the nine months ended June 30, 2020 as compared to prior years. See Note 13 – Leases for further details on the adoption of ASC Topic 842. In March 2020, the FASB issued ASU No. 2020-04, Reference Rate Reform (Topic 848) Facilitation of the Effects of Reference Rate Reform on Financial Reporting. The Company adopted the ASU effective March 12, 2020. The update provides optional guidance for a limited period of time to ease potential accounting impacts associated with transitioning away from reference rates that are expected to be discontinued, such as interbank offered rates and LIBOR. The Company has $65.3 million of interest rate swap agreements at June 30, 2020 that are benchmarked against LIBOR, which the Company has designated as cash flow hedging derivatives. This guidance includes practical expedients for contract modifications due to reference rate reform. The Company has elected to adopt the practical expedient that the Company may change the contractual terms of the interest rate swap agreements that are expected to be affected by reference rate reform and not be required to de-designate the hedging relationships. The adoption did not have an impact on the Company’s consolidated financial statements and related disclosures. Recently Issued 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. This new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2021. The Company is evaluating the effect that ASU No. 2016-13 will have on its consolidated financial statements and related disclosures. In January 2017, the FASB issued ASU No. 2017-04, Intangibles – Goodwill and Other (Topic 230): Simplifying the Test for Goodwill Impairment. The update simplifies how an entity is required to test goodwill for impairment. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value, but not exceed the total amount of goodwill allocated to the reporting unit. This new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2021. The Company does not expect ASU 2017-04 will have a material impact on its consolidated financial statements and related disclosures. In August 2018, the FASB issued ASU No. 2018-14, Compensation - Retirement Benefits - Defined Benefit Plans - General: Changes to the Disclosure Requirements for Defined Benefit Plans, which modifies the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans by removing and adding certain disclosures for these plans. The new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2021. The Company is evaluating the effect that ASU No. 2018-14 will have on its 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 new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2021. The Company does not expect ASU No. 2018-15 will have a material impact on its consolidated financial statements and related disclosures.

Revenue Recognition

Revenue Recognition	9 Months Ended
	Jun. 30, 2020
Revenue From Contract With Customer [Abstract]
Revenue Recognition	3) Revenue Recognition The following disaggregates our revenue by major sources for the three and nine months ended June 30, 2020 and June 30, 2019: Three Months Ended June 30, Nine Months Ended June 30, (in thousands) 2020 2019 2020 2019 Petroleum Products: Home heating oil and propane $ 120,951 $ 115,988 $ 877,763 $ 1,034,554 Other petroleum products 44,231 94,669 201,382 272,210 Total petroleum products 165,182 210,657 1,079,145 1,306,764 Installations and Services: Equipment installations 21,548 24,344 72,271 74,711 Equipment maintenance service contracts 32,541 32,279 88,213 87,276 Billable call services 12,884 16,096 44,534 49,234 Total installations and services 66,973 72,719 205,018 211,221 Total Sales $ 232,155 $ 283,376 $ 1,284,163 $ 1,517,985 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 June 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. At September 30, 2019 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 nine months ended June 30, 2020 and 2019 we recognized expense of $3.0 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 June 30, 2020 and September 30, 2019 the Company had contract liabilities of $105.5 million and $127.0 million, respectively. During the nine months ended June 30, 2020 the Company recognized $110.0 million of revenue that was included in the September 30, 2019 contract liability balance.

Common Unit Repurchase and Reti

Common Unit Repurchase and Retirement	9 Months Ended
	Jun. 30, 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 April 2020, the Company had repurchased approximately 12.8 million Common Units under the Repurchase Plan. In May 2020, the Board authorized an increase of the number of Common Units that remained available for the Company to repurchase from 0.1 million to a total of 3.6 million, of which 2.5 million were available for repurchase in open market transactions and 1.1 million were available for repurchase in privately-negotiated transactions. During the third fiscal quarter of 2020, the Company repurchased approximately 1.2 million Common Units in open market transactions under the Repurchase Plan and repurchased 0.7 million Common Units in July 2020. 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 June 30, 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 2019 total 13,340 $ 8.08 10,896 956 First quarter fiscal year 2020 total 1,281 $ 9.42 650 306 (b) Second quarter fiscal year 2020 total 782 $ 8.33 782 524 (c) April 2020 424 $ 7.71 424 100 May 2020 106 $ 8.12 106 3,494 (d) June 2020 625 $ 8.45 625 2,869 Third quarter fiscal year 2020 total 1,155 $ 8.15 1,155 2,869 July 2020 725 $ 8.97 725 2,144 (e) (a) Amount includes repurchase costs. (b) First quarter of fiscal year 2020 Common Units repurchased include 0.6 million Common Units acquired in a private transaction. (c ) In February 2020, the Board authorized an increase in the number of Common Units available for repurchase from 0.1 million to 1.1 million. (d) In May 2020, the Board authorized an increase in the number of Common Units available for repurchase from 0.1 million to 3.6 million. (e ) Of the total available for repurchase, approximately 1.0 million units are available for repurchase in open market transactions and 1.1 million units are available for repurchase in privately-negotiated transactions, under the Repurchase Plan.

Captive Insurance Collateral

Captive Insurance Collateral	9 Months Ended
	Jun. 30, 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 available-for-sale investments. Investments at June 30, 2020 consist of the following (in thousands): Amortized Cost Gross Unrealized Gain Gross Unrealized (Loss) Fair Value Cash and Receivables $ 787 $ — $ — $ 787 U.S. Government Sponsored Agencies 42,056 274 (1 ) 42,329 Corporate Debt Securities 21,704 1,697 — 23,401 Foreign Bonds and Notes 3,002 88 — 3,090 Total $ 67,549 $ 2,059 $ (1 ) $ 69,607 Investments at September 30, 2019 consist of the following (in thousands): Amortized Cost Gross Unrealized Gain Gross Unrealized (Loss) Fair Value Cash and Receivables $ 509 $ — $ — $ 509 U.S. Government Sponsored Agencies 29,055 198 (3 ) 29,250 Corporate Debt Securities 23,831 773 — 24,604 Foreign Bonds and Notes 4,066 61 — 4,127 Total $ 57,461 $ 1,032 $ (3 ) $ 58,490 Maturities of investments were as follows at June 30, 2020 (in thousands): Net Carrying Amount Due within one year $ 8,072 Due after one year through five years 52,198 Due after five years through ten years 9,337 Total $ 69,607

Derivatives and Hedging-Disclos

Derivatives and Hedging-Disclosures and Fair Value Measurements	9 Months Ended
	Jun. 30, 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 June 30, 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: 8.2 million gallons of swap contracts, 6.3 million gallons of call options, 3.5 million gallons of put options, and 59.5 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 June 30, 2020, held 19.4 million gallons of short swap contracts, 57.2 million gallons of long future contracts, and 59.6 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 June 30, 2020, held 7.9 million gallons of call options and swap contracts that settle in future months. As of June 30, 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: 6.9 million gallons of swap contracts, 3.6 million gallons of call options, 3.1 million gallons of put options, and 58.6 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 June 30, 2019, held 1.3 million gallons of long swap contracts, 55.4 million gallons of long future contracts, and 71.5 million gallons of short future contracts that settle in future months. To hedge its internal fuel usage and other activities for fiscal 2019, the Company, as of June 30, 2019, held 7.8 million gallons of swap contracts and 0.7 million gallons of short swap contracts that settle in future months. As of June 30, 2020, the Company has interest rate swap agreements in order to mitigate exposure to market risk associated with variable rate interest on $ 65.3 51.5 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 June 30, 2020, the aggregate cash posted as collateral in the normal course of business at counterparties was $ 0.5 11.1 FASB ASC 820-10 Fair Value Measurements and Disclosures, established a three-tier fair value hierarchy, which classified the inputs used in measuring fair value. These tiers include: Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The Company’s Level 1 derivative assets and liabilities represent the fair value of commodity contracts used in its hedging activities that are identical and traded in active markets. The Company’s Level 2 derivative assets and liabilities represent the fair v alue of commodity and interest rate contracts used in its hedging activities that are valued using either directly or indirectly observable inputs, whose nature, risk and class are similar. No significant transfers of assets or liabilities have been made into and out of the Level 1 or Level 2 tiers. All derivative instruments were non-trading positions and were either a Level 1 or Level 2 instrument. The Company had no Level 3 derivative instruments. The fair market value of our Level 1 and Level 2 derivative assets and liabilities are calculated by our counter-parties and are independently validated by the Company. The Company’s calculations are, for Level 1 derivative assets and liabilities, based on the published New York Mercantile Exchange (“NYMEX”) market prices for the commodity contracts open at the end of the period. For Level 2 derivative assets and liabilities the calculations performed by the Company are based on a combination of the NYMEX published market prices and other inputs, including such factors as present value, volatility and duration. The Company had no assets or liabilities that are measured at fair value on a nonrecurring basis subsequent to their initial recognition. The Company’s financial assets and liabilities measured at fair value on a recurring basis are listed on the following table. (In thousands) Fair Value Measurements at Reporting Date Using: Derivatives Not Designated as Hedging Instruments Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Under FASB ASC 815-10 Balance Sheet Location Total Level 1 Level 2 Asset Derivatives at June 30, 2020 Commodity contracts Fair liability value of derivative instruments $ 22,715 $ — $ 22,715 Commodity contracts Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities, net balances 1,576 — 1,576 Commodity contract assets at June 30, 2020 $ 24,291 $ — $ 24,291 Liability Derivatives at June 30, 2020 Commodity contracts Fair liability value of derivative instruments $ (33,210 ) $ — $ (33,210 ) Commodity contracts Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities, net balances (1,214 ) — (1,214 ) Commodity contract liabilities at June 30, 2020 $ (34,424 ) $ — $ (34,424 ) Asset Derivatives at September 30, 2019 Commodity contracts Fair liability value of derivative instruments $ 13,824 $ — $ 13,824 Commodity contracts Long-term derivative assets included in the deferred charges and other assets, net balance and other long term liabilities, net 1,466 — 1,466 Commodity contract assets September 30, 2019 $ 15,290 $ — $ 15,290 Liability Derivatives at September 30, 2019 Commodity contracts Fair liability value of derivative instruments $ (22,086 ) $ — $ (22,086 ) Commodity contracts Long-term derivative liabilities included in the deferred charges and other assets, net balance and other long term liabilities, net (1,719 ) — (1,719 ) Commodity contract liabilities September 30, 2019 $ (23,805 ) $ — $ (23,805 ) The Company’s derivative assets (liabilities) offset by counterparty and subject to an enforceable master netting arrangement are listed on the following table. (In thousands) Gross Amounts Not Offset in the Statement of Financial Position Offsetting of Financial Assets (Liabilities) and Derivative Assets (Liabilities) Gross Assets Recognized Gross Liabilities Offset in the Statement of Financial Position Net Assets (Liabilities) Presented Statement of Financial Position Financial Instruments Cash Collateral Received Net Amount Long-term derivative assets included in deferred charges and other assets, net $ 1,576 $ (1,174 ) $ 402 $ — $ — $ 402 Fair liability value of derivative instruments 22,715 (33,210 ) (10,495 ) — — (10,495 ) Long-term derivative liabilities included in other long-term liabilities, net — (40 ) (40 ) — — (40 ) Total at June 30, 2020 $ 24,291 $ (34,424 ) $ (10,133 ) $ — $ — $ (10,133 ) Long-term derivative assets included in other long-term assets, net $ 16 $ (16 ) $ — $ — $ — $ — Fair liability value of derivative instruments 13,824 (22,086 ) (8,262 ) — — (8,262 ) Long-term derivative liabilities included in other long-term liabilities, net 1,450 (1,703 ) (253 ) — — (253 ) Total at September 30, 2019 $ 15,290 $ (23,805 ) $ (8,515 ) $ — $ — $ (8,515 ) (In thousands) The Effect of Derivative Instruments on the Statement of Operations Amount of (Gain) or Loss Recognized 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 June 30, 2020 Three Months Ended June 30, 2019 Nine Months Ended June 30, 2020 Nine Months Ended June 30, 2019 Commodity contracts Cost of product (a) $ 4,681 $ 558 $ 7,030 $ 8,751 Commodity contracts Cost of installations and service (a) $ 282 $ 79 $ 506 $ 729 Commodity contracts Delivery and branch expenses (a) $ 664 $ 75 $ 1,261 $ 512 Commodity contracts (Increase) / decrease in the fair value of derivative instruments (b) $ (3,279 ) $ 1,630 $ 1,974 $ 19,268 (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

Inventories	9 Months Ended
	Jun. 30, 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): June 30, 2020 September 30, 2019 Product $ 23,070 $ 43,536 Parts and equipment 20,629 21,252 Total inventory $ 43,699 $ 64,788

Property and Equipment

Property and Equipment	9 Months Ended
	Jun. 30, 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): June 30, 2020 September 30, 2019 Property and equipment $ 235,942 $ 230,690 Less: accumulated depreciation 141,116 132,451 Property and equipment, net $ 94,826 $ 98,239

Business Combinations

Business Combinations	9 Months Ended
	Jun. 30, 2020
Business Combinations [Abstract]
Business Combinations	9) Business Combinations During fiscal year 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.

Intangibles, net

Intangibles, net	9 Months Ended
	Jun. 30, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Intangibles, net	10) Intangibles, net The gross carrying amount and accumulated amortization of intangible assets subject to amortization are as follows (in thousands): June 30, 2020 September 30, 2019 Gross Gross Carrying Accum. Carrying Accum. Amount Amortization Net Amount Amortization Net Customer lists $ 383,388 $ 310,816 $ 72,572 $ 382,373 $ 297,221 $ 85,152 Trade names and other intangibles 37,853 16,907 20,946 37,739 15,203 22,536 Total $ 421,241 $ 327,723 $ 93,518 $ 420,112 $ 312,424 $ 107,688 Amortization expense for intangible assets was $ 15.3

Long-Term Debt and Bank Facilit

Long-Term Debt and Bank Facility Borrowings	9 Months Ended
	Jun. 30, 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): June 30, September 30, 2020 2019 Carrying Amount Fair Value (a) Carrying Amount Fair Value (a) Revolving Credit Facility Borrowings $ — $ — $ 61,500 $ 61,500 Senior Secured Term Loan (b) 125,975 126,750 91,947 92,500 Total debt $ 125,975 $ 126,750 $ 153,447 $ 154,000 Total short-term portion of debt $ 13,000 $ 13,000 $ 33,000 $ 33,000 Total long-term portion of debt $ 112,975 $ 113,750 $ 120,447 $ 121,000 (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 $ 0.8 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 five-year 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 . 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 June 30, 2020, the effective interest rate on the Term Loan was approximately 5.4 4.0 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 June 30, 2020, $ 126.8 no amount 11.1 4.4 At June 30, 2020, availability was $ 226.4

Income Taxes

Income Taxes	9 Months Ended
	Jun. 30, 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 (benefit) for the three and nine months ended June 30, 2020, and June 30, 2019 are as follows: Three Months Ended Nine Months Ended June 30, June 30, (in thousands) 2020 2019 2020 2019 Income (loss) before income taxes $ (2,051 ) $ (33,153 ) $ 120,594 $ 71,699 Current income tax expense (benefit) (629 ) (8,184 ) 35,631 31,363 Deferred income tax expense (benefit) (1,376 ) (1,871 ) (1,154 ) (11,206 ) Total income tax expense (benefit) $ (2,005 ) $ (10,055 ) $ 34,477 $ 20,157 At June 30, 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.

Leases

Leases	9 Months Ended
	Jun. 30, 2020
Leases [Abstract]
Leases	13) Leases The Company has entered into certain operating leases for office space, vehicles and other equipment with lease terms between one to twenty years, expiring between 2020 and 2039. Some of the Company’s real estate property lease agreements have options to extend the leases for up to five years. The Company determines if an arrangement is a lease at inception. Lease liabilities are measured at the lease commencement date in an amount equal to the present value of the minimum lease payments over the lease term. Right-of-use (“ROU”) assets are recognized based on the amount of the lease liability adjusted for any lease payments made to the lessor at or before the commencement date, minus any lease incentives received, plus any initial direct costs incurred. Renewal options are included in the calculation of the ROU asset and lease liability when it is determined that they are reasonably certain of exercise. Certain of our lease arrangements contain non-lease components such as common area maintenance. We have elected to account for the lease component and its associated non-lease components as a single lease component. Leases with an initial term of 12 months or less are not recognized on our balance sheet. The Company has leases that have variable payments, including lease payments where lease payment increases are based on the percentage change in the Consumer Price Index. For such leases, payment at the lease commencement date is used to measure the ROU assets and operating lease liabilities. Changes in the index and other variable payments are expensed as incurred. The interest rate used to determine the present value of the future lease payments is our incremental borrowing rate, because the interest rate implicit in our operating leases is not readily determinable. The basis for an incremental borrowing rate was our Term Loan, market-based yield curves and comparable debt securities. A summary of total lease costs and other information for the three and nine months ended June 30 , 2020 is as follows: Three Months Ended Nine Months Ended June 30, June 30, (in thousands) 2020 2020 Lease cost: Operating lease cost $ 6,547 $ 19,479 Short-term lease cost 205 637 Variable lease cost 1,423 3,562 Total lease cost $ 8,175 $ 23,678 Other information: Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 6,420 $ 19,045 Right-of-use assets obtained in exchange for new operating lease liabilities $ 2,507 $ 11,943 As of June 30, 2020, our operating leases had a weighted average remaining lease term of 7.3 years and a weighted average discount rate of 4.9%. Maturities of operating lease liabilities as of June 30, 2020 are as follows: June 30, (in thousands) 2020 Remaining three months of fiscal year 2020 $ 6,256 2021 23,359 2022 19,062 2023 15,798 2024 13,655 Thereafter 49,944 Total undiscounted lease payments 128,074 Less imputed interest (22,003 ) Total lease liabilities $ 106,071 Maturities of operating lease liabilities presented undiscounted under ASC Topic 840 as prescribed by ASC Topic 842 as of September 30, 2019 are as follows: September 30, (in thousands) 2019 2020 $ 24,082 2021 20,875 2022 16,687 2023 13,344 2023 11,114 Thereafter 43,506 Total future minimum lease payments $ 129,608

Supplemental Disclosure of Cash

Supplemental Disclosure of Cash Flow Information	9 Months Ended
	Jun. 30, 2020
Supplemental Cash Flow Elements [Abstract]
Supplemental Disclosure of Cash Flow Information	14) Supplemental Disclosure of Cash Flow Information Nine Months Ended Cash paid during the period for: June 30, (in thousands) 2020 2019 Income taxes, net $ 9,988 (a) $ 3,046 Interest $ 9,272 $ 9,709 (a) In July 2020, the Company made $8.5 million in tax payments that were deferred from April and June.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Jun. 30, 2020
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	15) Commitments and Contingencies On April 18, 2017, a civil action was filed in the United States District Court for the Eastern District of New York, entitled M. Norman Donnenfeld v. Petro, Inc., Civil Action Number 2:17-cv-2310-JFB-SIL, against Petro, Inc. By amended complaint filed on August 15, 2017, the Plaintiff alleged he did not receive expected contractual benefits under his protected price plan contract when oil prices fell and asserted various claims for relief including breach of contract, violation of the New York General Business Law and fraudulent inducement. The Plaintiff also sought to have a class certified of similarly situated Petro customers who entered into protected price plan contracts and were denied the same contractual benefits. The Plaintiff sought compensatory, punitive and other damages in unspecified amounts. On September 15, 2017, Petro filed a motion to dismiss the amended complaint as time-barred and for failure to state a cause of action. On September 12, 2018, the district court granted in part and denied in part Petro's motion to dismiss. The district court dismissed the Plaintiff's claims for breach of the covenant of good faith and fair dealing and fraudulent inducement, but declined to dismiss the Plaintiff's remaining claims. The district court granted the Plaintiff leave to amend to attempt to replead his fraudulent inducement claim. On October 10, 2018, the Plaintiff filed a second amended complaint. The second amended complaint attempted to replead a fraudulent inducement claim and was otherwise substantially similar or identical to the prior complaint. On November 13, 2018, Petro moved to dismiss the fraudulent inducement and unjust enrichment claims in the second amended complaint. On January 31, 2019, the court granted the motion and dismissed the fraudulent inducement and unjust enrichment claims with prejudice. On February 22, 2019, counsel for Petro and the Plaintiff participated in a mediation which, after arms-length negotiations, resulted in a memorandum of understanding to settle the litigation, subject to the completion of confirmatory discovery, negotiation of a final settlement agreement and court approval. In an order dated March 27, 2019, the district court stayed all discovery deadlines in light of the pending settlement. On October 4, 2019, upon consent of all parties, Judge Roslynn R. Mauskopf assigned the action to Magistrate Judge Steve I. Locke for final disposition. On March 26, 2020, the court granted final approval of the class action settlement, certified the class for settlement purposes only and dismissed the action with prejudice. On March 26, 2020, the court also granted Plaintiff’s unopposed motion for fees, expenses and named plaintiff service award. The settlement is not an admission of liability or breach to any customers by Petro and, the Company continues to believe the allegations lack merit. The Company’s operations are subject to the operating hazards and risks normally incidental to handling, storing and transporting and otherwise providing for use by consumers hazardous liquids such as home heating oil and propane. In the ordinary course of business, the Company is a defendant in various legal proceedings and litigation. The Company records a liability when it is probable that a loss has been incurred and the amount is reasonably estimable. We do not believe these matters, when considered individually or in the aggregate, could reasonably be expected to have a material adverse effect on the Company’s results of operations, financial position or liquidity. The Company maintains insurance policies with insurers in amounts and with coverages and deductibles we believe are reasonable and prudent. However, the Company cannot assure that this insurance will be adequate to protect it from all material expenses related to current and potential future claims, legal proceedings and litigation, including the above mentioned action, as certain types of claims may be excluded from our insurance coverage. If we incur substantial liability and the damages are not covered by insurance, or are in excess of policy limits, or if we incur liability at a time when we are not able to obtain liability insurance, then our business, results of operations and financial condition could be materially adversely affected.

Earnings Per Limited Partner Un

Earnings Per Limited Partner Unit	9 Months Ended
	Jun. 30, 2020
Earnings Per Share [Abstract]
Earnings Per Limited Partner Unit	16) Earnings Per Limited Partner Unit Income per limited partner unit is computed in accordance with FASB ASC 260-10-05 Earnings Per Share, Master Limited Partnerships (EITF 03-06), by dividing the limited partners’ interest in net income by the weighted average number of limited partner units outstanding. The pro forma nature of the allocation required by this standard provides that in any accounting period where the Company’s aggregate net income exceeds its aggregate distribution for such period, the Company is required to present net income per limited partner unit as if all of the earnings for the periods were distributed, regardless of whether those earnings would actually be distributed during a particular period from an economic or practical perspective. This allocation does not impact the Company’s overall net income or other financial results. However, for periods in which the Company’s aggregate net income exceeds its aggregate distributions for such period, it will have the impact of reducing the earnings per limited partner unit, as the calculation according to this standard result in a theoretical increased allocation of undistributed earnings to the General Partner. In accounting periods where aggregate net income does not exceed aggregate distributions for such period, this standard does not have any impact on the Company’s net income per limited partner unit calculation. A separate and independent calculation for each quarter and year-to-date period is performed, in which the Company’s contractual participation rights are taken into account. The following presents the net income allocation and per unit data using this method for the periods presented: Three Months Ended Nine Months Ended Basic and Diluted Earnings Per Limited Partner: June 30, June 30, (in thousands, except per unit data) 2020 2019 2020 2019 Net income (loss) $ (46 ) $ (23,098 ) $ 86,117 $ 51,542 Less General Partner’s interest in net income (loss) (1 ) (150 ) 600 319 Net income (loss) available to limited partners (45 ) (22,948 ) 85,517 51,223 Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 — — 13,616 6,740 Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60 $ (45 ) $ (22,948 ) $ 71,901 $ 44,483 Per unit data: Basic and diluted net income (loss) available to limited partners $ — $ (0.46 ) $ 1.85 $ 1.00 Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 — — 0.30 0.14 Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60 $ — $ (0.46 ) $ 1.55 $ 0.86 Weighted average number of Limited Partner units outstanding 45,246 49,943 46,253 51,431

Subsequent Events

Subsequent Events	9 Months Ended
	Jun. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	17) Subsequent Events Acquisition In July 2020, the Company purchased the customer list and assets of a heating oil dealer for an aggregate amount of approximately $2.3 million. The purchase price was allocated $1.9 million to intangible assets, $0.5 million to fixed assets and reduced by $0.1 million for working capital credits. Quarterly Distribution Declared In July 2020, 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 third quarter of fiscal 2020, payable on August 4, 2020, to holders of record on July 27, 2020. 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, $5.8 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 July 2020, in accordance with the Repurchase Plan, the Company repurchased and retired 0.7 million Common Units at an average price paid of $8.97 per unit.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Jun. 30, 2020
Accounting Policies [Abstract]
Basis of Presentation	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 nine-month period ended June 30, 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, 2019.
Comprehensive Income	Comprehensive Income (Loss) Comprehensive income (loss) is comprised of Net income (loss) and Other comprehensive income (loss). Other comprehensive income (loss) consists of the unrealized gain on amortization on the Company’s pension plan obligation for its two frozen defined benefit pension plans, unrealized gain on available-for-sale investments, unrealized loss on interest rate hedge and the corresponding tax effects.
Cash, Cash Equivalents, and Restricted Cash	Cash, Cash Equivalents, and Restricted Cash The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At June 30, 2020, the $67.0 million of cash, cash equivalents, and restricted cash on the Condensed Consolidated Statements of Cash Flows is composed of $66.7 million of cash and cash equivalents and $0.3 million of restricted cash. At September 30, 2019, the $5.1 million of cash, cash equivalents, and restricted cash on the Condensed Consolidated Statements of Cash Flows is composed of $4.9 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.
Captive Insurance Collateral	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. At June 30, 2020, captive insurance collateral is comprised of $68.8 million of Level 1 debt securities measured at fair value and $0.8 million of mutual funds measured at net asset value. At September 30, 2019, the balance was comprised of $58.0 million of Level 1 debt securities measured at fair value and $0.5 million of mutual funds measured at net asset value. Unrealized gains and losses, net of related income taxes, are reported as accumulated other comprehensive 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	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 2019, 2020 and 2021. Under these contracts, we are entitled to receive a payment if the total number of degree days within the hedge period is less than the prior ten year average. The “Payment Thresholds,” or strikes, are set at various levels. In addition, we will be obligated to make a payment capped at $5.0 million if degree days exceed the Payment Threshold which approximates the prior ten year average. The hedge period runs from November 1 through March 31, taken as a whole, for each respective fiscal year. For fiscal 2020 and 2021 the maximum that the Company can receive annually is $12.5 million and the maximum that the Company would be obligated to pay annually is $5.0 million. As of June 30, 2020, the Company reduced delivery and branch expense under these contracts by $10.1 million and received the amount in full in April 2020. As of June 30, 2019, the Company increased delivery and branch expense under these contracts of $2.1million, and paid the amount in full in April 2019.
New England Teamsters and Trucking Industry Pension Fund ("the NETTI Fund") Liability	New England Teamsters and Trucking Industry Pension Fund (“the NETTI Fund”) Liability As of June 30, 2020, we had $0.2 million and $16.8 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 June 30, 2020 and September 30, 2019 was $29.3 million and $21.1 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	Recently Adopted Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, Leases (“ASC Topic 842”). The update requires all leases with a term greater than twelve months to be recognized on the balance sheet by recording (1) a lease liability that represents a lessee’s obligation to make lease payments arising from a lease, measured at the present value of the remaining lease payments; and (2) a right-of-use (“ROU”) asset that represents the lessee’s right to use a specified asset for the lease term, measured in an amount equal to the lease liability adjusted for accrued lease payments. The standard also requires the disclosure of key information pertaining to leasing arrangements. A s of October 1, 2019, the Company adopted ASC Topic 842 using the modified retrospective transition approach as of the effective date as permitted by the amendments in ASU 2018-11. As a result, the Company was not required to adjust its comparative period financial information for effects of the standard or make the new required lease disclosures for periods before the date of adoption (i.e. October 1, 2019). The Company has elected to adopt the package of transition practical expedients and, therefore, has not reassessed (1) whether existing or expired contracts contain a lease, (2) lease classification for existing or expired leases or (3) the accounting for initial direct costs that were previously capitalized. We also elected a practical expedient to not separate non-lease components from the lease components and excluded short term leases from the calculation of right of use asset and operating lease liability. For certain leases relating to vehicles and equipment we elected to apply portfolio approach guidance and accounted for leases with similar characteristics as a single lease. The Company did not elect the practical expedient to use hindsight for leases existing at the adoption date. The adoption of ASC Topic 842 had a material impact to the Company’s Condensed Consolidated Balance Sheet, but did not impact the Condensed Consolidated Statement of Operations or Condensed Consolidated Statement of Partners’ Capital. The most significant changes to the Condensed Consolidated Balance Sheet relate to the recognition of the following as of October 1, 2019: “Operating lease right-of-use assets” in the amount of $104.7 million, “Current portion of operating lease liabilities” in the amount of $20.1 million and “Long-term operating lease liabilities” in the amount of $89.9 million. The adoption of ASC Topic 842 also had no impact on operating, investing, or financing cash flows in the Condensed Consolidated Statement of Cash Flows. However, ASC Topic has significantly affected the Company’s disclosures about noncash investing activities. Additionally, the Company’s lease-related disclosures have significantly increased as of and for the nine months ended June 30, 2020 as compared to prior years. See Note 13 – Leases for further details on the adoption of ASC Topic 842. In March 2020, the FASB issued ASU No. 2020-04, Reference Rate Reform (Topic 848) Facilitation of the Effects of Reference Rate Reform on Financial Reporting. The Company adopted the ASU effective March 12, 2020. The update provides optional guidance for a limited period of time to ease potential accounting impacts associated with transitioning away from reference rates that are expected to be discontinued, such as interbank offered rates and LIBOR. The Company has $65.3 million of interest rate swap agreements at June 30, 2020 that are benchmarked against LIBOR, which the Company has designated as cash flow hedging derivatives. This guidance includes practical expedients for contract modifications due to reference rate reform. The Company has elected to adopt the practical expedient that the Company may change the contractual terms of the interest rate swap agreements that are expected to be affected by reference rate reform and not be required to de-designate the hedging relationships. The adoption did not have an impact on the Company’s consolidated financial statements and related disclosures.
Recently Issued Accounting Pronouncements	Recently Issued 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. This new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2021. The Company is evaluating the effect that ASU No. 2016-13 will have on its consolidated financial statements and related disclosures. In January 2017, the FASB issued ASU No. 2017-04, Intangibles – Goodwill and Other (Topic 230): Simplifying the Test for Goodwill Impairment. The update simplifies how an entity is required to test goodwill for impairment. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value, but not exceed the total amount of goodwill allocated to the reporting unit. This new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2021. The Company does not expect ASU 2017-04 will have a material impact on its consolidated financial statements and related disclosures. In August 2018, the FASB issued ASU No. 2018-14, Compensation - Retirement Benefits - Defined Benefit Plans - General: Changes to the Disclosure Requirements for Defined Benefit Plans, which modifies the disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans by removing and adding certain disclosures for these plans. The new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2021. The Company is evaluating the effect that ASU No. 2018-14 will have on its 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 new guidance is effective for our annual reporting period beginning in the first quarter of fiscal 2021. The Company does not expect ASU No. 2018-15 will have a material impact on its consolidated financial statements and related disclosures.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Jun. 30, 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 and nine months ended June 30, 2020 and June 30, 2019: Three Months Ended June 30, Nine Months Ended June 30, (in thousands) 2020 2019 2020 2019 Petroleum Products: Home heating oil and propane $ 120,951 $ 115,988 $ 877,763 $ 1,034,554 Other petroleum products 44,231 94,669 201,382 272,210 Total petroleum products 165,182 210,657 1,079,145 1,306,764 Installations and Services: Equipment installations 21,548 24,344 72,271 74,711 Equipment maintenance service contracts 32,541 32,279 88,213 87,276 Billable call services 12,884 16,096 44,534 49,234 Total installations and services 66,973 72,719 205,018 211,221 Total Sales $ 232,155 $ 283,376 $ 1,284,163 $ 1,517,985

Common Unit Repurchase and Re_2

Common Unit Repurchase and Retirement (Tables)	9 Months Ended
	Jun. 30, 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 2019 total 13,340 $ 8.08 10,896 956 First quarter fiscal year 2020 total 1,281 $ 9.42 650 306 (b) Second quarter fiscal year 2020 total 782 $ 8.33 782 524 (c) April 2020 424 $ 7.71 424 100 May 2020 106 $ 8.12 106 3,494 (d) June 2020 625 $ 8.45 625 2,869 Third quarter fiscal year 2020 total 1,155 $ 8.15 1,155 2,869 July 2020 725 $ 8.97 725 2,144 (e) (a) Amount includes repurchase costs. (b) First quarter of fiscal year 2020 Common Units repurchased include 0.6 million Common Units acquired in a private transaction. (c ) In February 2020, the Board authorized an increase in the number of Common Units available for repurchase from 0.1 million to 1.1 million. (d) In May 2020, the Board authorized an increase in the number of Common Units available for repurchase from 0.1 million to 3.6 million. (e ) Of the total available for repurchase, approximately 1.0 million units are available for repurchase in open market transactions and 1.1 million units are available for repurchase in privately-negotiated transactions, under the Repurchase Plan.

Captive Insurance Collateral (T

Captive Insurance Collateral (Tables)	9 Months Ended
	Jun. 30, 2020
Investments Debt And Equity Securities [Abstract]
Schedule of Captive Insurance Collateral to be Available-for-sale Investments	The Company considers all of its captive insurance collateral to be available-for-sale investments. Investments at June 30, 2020 consist of the following (in thousands): Amortized Cost Gross Unrealized Gain Gross Unrealized (Loss) Fair Value Cash and Receivables $ 787 $ — $ — $ 787 U.S. Government Sponsored Agencies 42,056 274 (1 ) 42,329 Corporate Debt Securities 21,704 1,697 — 23,401 Foreign Bonds and Notes 3,002 88 — 3,090 Total $ 67,549 $ 2,059 $ (1 ) $ 69,607 Investments at September 30, 2019 consist of the following (in thousands): Amortized Cost Gross Unrealized Gain Gross Unrealized (Loss) Fair Value Cash and Receivables $ 509 $ — $ — $ 509 U.S. Government Sponsored Agencies 29,055 198 (3 ) 29,250 Corporate Debt Securities 23,831 773 — 24,604 Foreign Bonds and Notes 4,066 61 — 4,127 Total $ 57,461 $ 1,032 $ (3 ) $ 58,490
Schedule of Maturities of Investments	Maturities of investments were as follows at June 30, 2020 (in thousands): Net Carrying Amount Due within one year $ 8,072 Due after one year through five years 52,198 Due after five years through ten years 9,337 Total $ 69,607

Derivatives and Hedging-Discl_2

Derivatives and Hedging-Disclosures and Fair Value Measurements (Tables)	9 Months Ended
	Jun. 30, 2020
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Company's Financial Assets and Liabilities Measured at Fair Value on Recurring Basis	The Company’s financial assets and liabilities measured at fair value on a recurring basis are listed on the following table. (In thousands) Fair Value Measurements at Reporting Date Using: Derivatives Not Designated as Hedging Instruments Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Under FASB ASC 815-10 Balance Sheet Location Total Level 1 Level 2 Asset Derivatives at June 30, 2020 Commodity contracts Fair liability value of derivative instruments $ 22,715 $ — $ 22,715 Commodity contracts Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities, net balances 1,576 — 1,576 Commodity contract assets at June 30, 2020 $ 24,291 $ — $ 24,291 Liability Derivatives at June 30, 2020 Commodity contracts Fair liability value of derivative instruments $ (33,210 ) $ — $ (33,210 ) Commodity contracts Long-term derivative liabilities included in the deferred charges and other assets, net and other long-term liabilities, net balances (1,214 ) — (1,214 ) Commodity contract liabilities at June 30, 2020 $ (34,424 ) $ — $ (34,424 ) Asset Derivatives at September 30, 2019 Commodity contracts Fair liability value of derivative instruments $ 13,824 $ — $ 13,824 Commodity contracts Long-term derivative assets included in the deferred charges and other assets, net balance and other long term liabilities, net 1,466 — 1,466 Commodity contract assets September 30, 2019 $ 15,290 $ — $ 15,290 Liability Derivatives at September 30, 2019 Commodity contracts Fair liability value of derivative instruments $ (22,086 ) $ — $ (22,086 ) Commodity contracts Long-term derivative liabilities included in the deferred charges and other assets, net balance and other long term liabilities, net (1,719 ) — (1,719 ) Commodity contract liabilities September 30, 2019 $ (23,805 ) $ — $ (23,805 )
Company's Derivatives Assets (Liabilities) Offset by Counterparty	The Company’s derivative assets (liabilities) offset by counterparty and subject to an enforceable master netting arrangement are listed on the following table. (In thousands) Gross Amounts Not Offset in the Statement of Financial Position Offsetting of Financial Assets (Liabilities) and Derivative Assets (Liabilities) Gross Assets Recognized Gross Liabilities Offset in the Statement of Financial Position Net Assets (Liabilities) Presented Statement of Financial Position Financial Instruments Cash Collateral Received Net Amount Long-term derivative assets included in deferred charges and other assets, net $ 1,576 $ (1,174 ) $ 402 $ — $ — $ 402 Fair liability value of derivative instruments 22,715 (33,210 ) (10,495 ) — — (10,495 ) Long-term derivative liabilities included in other long-term liabilities, net — (40 ) (40 ) — — (40 ) Total at June 30, 2020 $ 24,291 $ (34,424 ) $ (10,133 ) $ — $ — $ (10,133 ) Long-term derivative assets included in other long-term assets, net $ 16 $ (16 ) $ — $ — $ — $ — Fair liability value of derivative instruments 13,824 (22,086 ) (8,262 ) — — (8,262 ) Long-term derivative liabilities included in other long-term liabilities, net 1,450 (1,703 ) (253 ) — — (253 ) Total at September 30, 2019 $ 15,290 $ (23,805 ) $ (8,515 ) $ — $ — $ (8,515 )
Company's Derivatives Assets (Liabilities) Offset by Counterparty	The Company’s derivative assets (liabilities) offset by counterparty and subject to an enforceable master netting arrangement are listed on the following table. (In thousands) Gross Amounts Not Offset in the Statement of Financial Position Offsetting of Financial Assets (Liabilities) and Derivative Assets (Liabilities) Gross Assets Recognized Gross Liabilities Offset in the Statement of Financial Position Net Assets (Liabilities) Presented Statement of Financial Position Financial Instruments Cash Collateral Received Net Amount Long-term derivative assets included in deferred charges and other assets, net $ 1,576 $ (1,174 ) $ 402 $ — $ — $ 402 Fair liability value of derivative instruments 22,715 (33,210 ) (10,495 ) — — (10,495 ) Long-term derivative liabilities included in other long-term liabilities, net — (40 ) (40 ) — — (40 ) Total at June 30, 2020 $ 24,291 $ (34,424 ) $ (10,133 ) $ — $ — $ (10,133 ) Long-term derivative assets included in other long-term assets, net $ 16 $ (16 ) $ — $ — $ — $ — Fair liability value of derivative instruments 13,824 (22,086 ) (8,262 ) — — (8,262 ) Long-term derivative liabilities included in other long-term liabilities, net 1,450 (1,703 ) (253 ) — — (253 ) Total at September 30, 2019 $ 15,290 $ (23,805 ) $ (8,515 ) $ — $ — $ (8,515 )
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 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 June 30, 2020 Three Months Ended June 30, 2019 Nine Months Ended June 30, 2020 Nine Months Ended June 30, 2019 Commodity contracts Cost of product (a) $ 4,681 $ 558 $ 7,030 $ 8,751 Commodity contracts Cost of installations and service (a) $ 282 $ 79 $ 506 $ 729 Commodity contracts Delivery and branch expenses (a) $ 664 $ 75 $ 1,261 $ 512 Commodity contracts (Increase) / decrease in the fair value of derivative instruments (b) $ (3,279 ) $ 1,630 $ 1,974 $ 19,268 (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)

Inventories (Tables)	9 Months Ended
	Jun. 30, 2020
Inventory Disclosure [Abstract]
Components of Inventory	The components of inventory were as follows (in thousands): June 30, 2020 September 30, 2019 Product $ 23,070 $ 43,536 Parts and equipment 20,629 21,252 Total inventory $ 43,699 $ 64,788

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Jun. 30, 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): June 30, 2020 September 30, 2019 Property and equipment $ 235,942 $ 230,690 Less: accumulated depreciation 141,116 132,451 Property and equipment, net $ 94,826 $ 98,239

Intangibles, net (Tables)

Intangibles, net (Tables)	9 Months Ended
	Jun. 30, 2020
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible Assets Subject to Amortization	The gross carrying amount and accumulated amortization of intangible assets subject to amortization are as follows (in thousands): June 30, 2020 September 30, 2019 Gross Gross Carrying Accum. Carrying Accum. Amount Amortization Net Amount Amortization Net Customer lists $ 383,388 $ 310,816 $ 72,572 $ 382,373 $ 297,221 $ 85,152 Trade names and other intangibles 37,853 16,907 20,946 37,739 15,203 22,536 Total $ 421,241 $ 327,723 $ 93,518 $ 420,112 $ 312,424 $ 107,688

Long-Term Debt and Bank Facil_2

Long-Term Debt and Bank Facility Borrowings (Tables)	9 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Company's Debt	The Company’s debt is as follows (in thousands): June 30, September 30, 2020 2019 Carrying Amount Fair Value (a) Carrying Amount Fair Value (a) Revolving Credit Facility Borrowings $ — $ — $ 61,500 $ 61,500 Senior Secured Term Loan (b) 125,975 126,750 91,947 92,500 Total debt $ 125,975 $ 126,750 $ 153,447 $ 154,000 Total short-term portion of debt $ 13,000 $ 13,000 $ 33,000 $ 33,000 Total long-term portion of debt $ 112,975 $ 113,750 $ 120,447 $ 121,000 (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 $ 0.8

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Current and Deferred Income Tax Expense (Benefit)	The current and deferred income tax expense (benefit) for the three and nine months ended June 30, 2020, and June 30, 2019 are as follows: Three Months Ended Nine Months Ended June 30, June 30, (in thousands) 2020 2019 2020 2019 Income (loss) before income taxes $ (2,051 ) $ (33,153 ) $ 120,594 $ 71,699 Current income tax expense (benefit) (629 ) (8,184 ) 35,631 31,363 Deferred income tax expense (benefit) (1,376 ) (1,871 ) (1,154 ) (11,206 ) Total income tax expense (benefit) $ (2,005 ) $ (10,055 ) $ 34,477 $ 20,157

Leases (Tables)

Leases (Tables)	9 Months Ended
	Jun. 30, 2020
Leases [Abstract]
Summary of Total Lease Costs and Other Information	A summary of total lease costs and other information for the three and nine months ended June 30 , 2020 is as follows: Three Months Ended Nine Months Ended June 30, June 30, (in thousands) 2020 2020 Lease cost: Operating lease cost $ 6,547 $ 19,479 Short-term lease cost 205 637 Variable lease cost 1,423 3,562 Total lease cost $ 8,175 $ 23,678 Other information: Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 6,420 $ 19,045 Right-of-use assets obtained in exchange for new operating lease liabilities $ 2,507 $ 11,943
Schedule of Maturities of Operating Lease Liabilities	Maturities of operating lease liabilities as of June 30, 2020 are as follows: June 30, (in thousands) 2020 Remaining three months of fiscal year 2020 $ 6,256 2021 23,359 2022 19,062 2023 15,798 2024 13,655 Thereafter 49,944 Total undiscounted lease payments 128,074 Less imputed interest (22,003 ) Total lease liabilities $ 106,071
Schedule of Maturities of Operating Lease Liabilities Presented Undiscounted Under ASC Topic 840	Maturities of operating lease liabilities presented undiscounted under ASC Topic 840 as prescribed by ASC Topic 842 as of September 30, 2019 are as follows: September 30, (in thousands) 2019 2020 $ 24,082 2021 20,875 2022 16,687 2023 13,344 2023 11,114 Thereafter 43,506 Total future minimum lease payments $ 129,608

Supplemental Disclosure of Ca_2

Supplemental Disclosure of Cash Flow Information (Tables)	9 Months Ended
	Jun. 30, 2020
Supplemental Cash Flow Elements [Abstract]
Schedule of Supplemental Disclosure of Cash Flow Information	Nine Months Ended Cash paid during the period for: June 30, (in thousands) 2020 2019 Income taxes, net $ 9,988 (a) $ 3,046 Interest $ 9,272 $ 9,709 (a) In July 2020, the Company made $8.5 million in tax payments that were deferred from April and June.

Earnings Per Limited Partner _2

Earnings Per Limited Partner Unit (Tables)	9 Months Ended
	Jun. 30, 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 Nine Months Ended Basic and Diluted Earnings Per Limited Partner: June 30, June 30, (in thousands, except per unit data) 2020 2019 2020 2019 Net income (loss) $ (46 ) $ (23,098 ) $ 86,117 $ 51,542 Less General Partner’s interest in net income (loss) (1 ) (150 ) 600 319 Net income (loss) available to limited partners (45 ) (22,948 ) 85,517 51,223 Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 — — 13,616 6,740 Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60 $ (45 ) $ (22,948 ) $ 71,901 $ 44,483 Per unit data: Basic and diluted net income (loss) available to limited partners $ — $ (0.46 ) $ 1.85 $ 1.00 Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60 — — 0.30 0.14 Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60 $ — $ (0.46 ) $ 1.55 $ 0.86 Weighted average number of Limited Partner units outstanding 45,246 49,943 46,253 51,431

Organization - Additional Infor

Organization - Additional Information (Detail) shares in Thousands	Dec. 04, 2019USD ($)	Jun. 30, 2020SegmentCustomerContractshares	Mar. 31, 2020shares	Sep. 30, 2019shares	Jun. 30, 2019shares	Mar. 31, 2019shares	Sep. 30, 2018shares
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. 4, 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		443,000
Number of customers to whom only home heating oil, gasoline and diesel were sells on a delivery only basis | Customer		64,000
Number of service contracts for natural gas and other heating systems | Contract		20,000
Number of customers to whom sell gasoline and diesel fuel | Customer		26,500
Star Group L.P.
Limited Partners' Capital Account [Line Items]
Percentage of limited partner interest		99.30%
Percentage of general partner interest		0.70%
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		44,467	45,622	47,685	49,417	50,302	53,088
General Partner
Limited Partners' Capital Account [Line Items]
Number of outstanding units | shares		326	326	326	326	326	326

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	1 Months Ended		9 Months Ended		12 Months Ended
	Apr. 30, 2020	Apr. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2021	Sep. 30, 2020	Oct. 01, 2019	Sep. 30, 2019	Sep. 30, 2018
Schedule Of Significant Accounting Policies [Line Items]
Cash, cash equivalents, and restricted cash			$ 66,968,000	$ 5,967,000				$ 5,149,000	$ 14,781,000
Cash and cash equivalents			66,718,000					4,899,000
Restricted cash			250,000					250,000
Captive insurance collateral, debt securities			69,607,000					58,490,000
Additional payment obligated to pay if degree days exceed ten year average			5,000,000
Accrued expenses and other current liabilities			153,591,000					120,839,000
Other long-term liabilities			22,235,000					25,746,000
Operating lease right-of-use assets			100,765,000
Current portion of operating lease liabilities			19,391,000
Long-term operating lease liabilities			86,680,000
Interest rate swap
Schedule Of Significant Accounting Policies [Line Items]
Notional Value			65,300,000					45,000,000
ASC Topic 842
Schedule Of Significant Accounting Policies [Line Items]
Operating lease right-of-use assets							$ 104,700,000
Current portion of operating lease liabilities							20,100,000
Long-term operating lease liabilities							$ 89,900,000
New England Teamsters & Trucking Industry Pension Fund
Schedule Of Significant Accounting Policies [Line Items]
Accrued expenses and other current liabilities			200,000
Other long-term liabilities			16,800,000
Subsidiaries of Swiss Re
Schedule Of Significant Accounting Policies [Line Items]
Payments and receivables of derivative hedging contract	$ (10,100,000)	$ 2,100,000
Delivery and branch expenses | Financial Products Corporation
Schedule Of Significant Accounting Policies [Line Items]
Change on weather hedge contract			(10,100,000)	$ 2,100,000
Scenario Forecast
Schedule Of Significant Accounting Policies [Line Items]
Derivative maximum payout					$ 5,000,000	$ 5,000,000
Significant Other Observable Inputs Level 2 | New England Teamsters & Trucking Industry Pension Fund
Schedule Of Significant Accounting Policies [Line Items]
Multiemployer plan discounted withdrawal liability			29,300,000					21,100,000
Captive Insurance Collateral | Level 1
Schedule Of Significant Accounting Policies [Line Items]
Captive insurance collateral, debt securities			68,800,000					58,000,000
Captive Insurance Collateral | Mutual Funds
Schedule Of Significant Accounting Policies [Line Items]
Captive insurance collateral, net asset value			$ 800,000					$ 500,000
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					$ 12,500,000	$ 12,500,000

Revenue Recognition - Summary o

Revenue Recognition - Summary of Disaggregation of Revenue by Major Sources (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disaggregation Of Revenue [Line Items]
Total sales	$ 232,155	$ 283,376	$ 1,284,163	$ 1,517,985
Home heating oil and propane
Disaggregation Of Revenue [Line Items]
Total sales	120,951	115,988	877,763	1,034,554
Other petroleum products
Disaggregation Of Revenue [Line Items]
Total sales	44,231	94,669	201,382	272,210
Petroleum products
Disaggregation Of Revenue [Line Items]
Total sales	165,182	210,657	1,079,145	1,306,764
Equipment installations
Disaggregation Of Revenue [Line Items]
Total sales	21,548	24,344	72,271	74,711
Equipment maintenance service contracts
Disaggregation Of Revenue [Line Items]
Total sales	32,541	32,279	88,213	87,276
Billable call services
Disaggregation Of Revenue [Line Items]
Total sales	12,884	16,096	44,534	49,234
Installations and services
Disaggregation Of Revenue [Line Items]
Total sales	$ 66,973	$ 72,719	$ 205,018	$ 211,221

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019
Revenue Recognition [Line Items]
Contract costs, amortization period	5 years
Contract liabilities	$ 105.5		$ 127
Contract with customer liability, revenue recognized	$ 110	$ 104.6
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	$ 3	$ 3
Prepaid Expense and Other Current Assets
Revenue Recognition [Line Items]
Deferred contract costs,current	3.4		3.4
Deferred Charges and Other Assets, Net
Revenue Recognition [Line Items]
Deferred contract costs,non current	$ 5.9		$ 5.9

Common Unit Repurchase and Re_3

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

Dec. 04, 2019

Jul. 31, 2020

Jun. 30, 2020

May 31, 2020

Apr. 30, 2020

Jun. 30, 2020

Mar. 31, 2020

Dec. 31, 2019

Sep. 30, 2019

Apr. 30, 2020

Feb. 29, 2020

Jan. 31, 2020

Capital Unit [Line Items]

Company's common units authorized for repurchase

3,600

100

100

1,100

100

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

625

106

424

1,155

782

1,281

13,340

12,800

Repurchase Plan | Subsequent Event

Capital Unit [Line Items]

Company's common units repurchased and retired

725

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

1,100

Common Stock Available for Repurchase Under Open Market Transactions

Capital Unit [Line Items]

Company's common units authorized for repurchase

2,500

Common Stock Available for Repurchase Under Open Market Transactions | Subsequent Event

Capital Unit [Line Items]

Company's common units authorized for repurchase

1,000

Common Stock Repurchase Under Open Market Transactions

Capital Unit [Line Items]

Company's common units repurchased and retired

1,200

Common Unit Repurchase and Re_4

Common Unit Repurchase and Retirement - Company's Repurchase Activities (Detail) - $ / shares shares in Thousands		1 Months Ended					3 Months Ended					84 Months Ended	94 Months Ended
		Jul. 31, 2020	Jun. 30, 2020	May 31, 2020		Apr. 30, 2020	Jun. 30, 2020	Mar. 31, 2020		Dec. 31, 2019		Sep. 30, 2019	Apr. 30, 2020
Repurchase Plan
Capital Unit [Line Items]
Total Number of Units Purchased			625	106		424	1,155	782		1,281		13,340	12,800
Average Price Paid per Unit	[1]		$ 8.45	$ 8.12		$ 7.71	$ 8.15	$ 8.33		$ 9.42		$ 8.08
Maximum Number of Units that May Yet Be Purchased			2,869	3,494	[2]	100	2,869	524	[3]	306	[4]	956	100
Publicly Announced Plans or Programs As Part of Repurchase Plan
Capital Unit [Line Items]
Total Number of Units Purchased			625	106		424	1,155	782		650		10,896
Subsequent Event | Repurchase Plan
Capital Unit [Line Items]
Total Number of Units Purchased		725
Average Price Paid per Unit	[1]	$ 8.97
Maximum Number of Units that May Yet Be Purchased	[5]	2,144
Subsequent Event | Publicly Announced Plans or Programs As Part of Repurchase Plan
Capital Unit [Line Items]
Total Number of Units Purchased		725
[1]	Amount includes repurchase costs.
[2]	In May 2020, the Board authorized an increase in the number of Common Units available for repurchase from 0.1 million to 3.6 million.
[3]	In February 2020, the Board authorized an increase in the number of Common Units available for repurchase from 0.1 million to 1.1 million.
[4]	First quarter of fiscal year 2020 Common Units repurchased include 0.6 million Common Units acquired in a private transaction.
[5]	Of the total available for repurchase, approximately 1.0 million units are available for repurchase in open market transactions and 1.1 million units are available for repurchase in privately-negotiated transactions, under the Repurchase Plan.

Common Unit Repurchase and Re_5

Common Unit Repurchase and Retirement - Company's Repurchase Activities (Parenthetical) (Detail) - shares shares in Millions	3 Months Ended
	Dec. 31, 2019	Jul. 31, 2020	May 31, 2020	Apr. 30, 2020	Feb. 29, 2020	Jan. 31, 2020
Capital Unit [Line Items]
Company's common units authorized for repurchase			3.6	0.1	1.1	0.1
Private Transaction
Capital Unit [Line Items]
Company's common units repurchased	0.6
Common Stock Available for Repurchase Under Open Market Transactions
Capital Unit [Line Items]
Company's common units authorized for repurchase			2.5
Common Stock Available for Repurchase Under Open Market Transactions | Subsequent Event
Capital Unit [Line Items]
Company's common units authorized for repurchase		1
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		1.1

Captive Insurance Collateral -

Captive Insurance Collateral - Schedule of Captive Insurance Collateral to be Available-for-sale Investments (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Sep. 30, 2019
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 67,549	$ 57,461
Gross Unrealized Gain	2,059	1,032
Gross Unrealized (Loss)	(1)	(3)
Fair Value	69,607	58,490
Cash and Receivables
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	787	509
Fair Value	787	509
U.S. Government Sponsored Agencies
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	42,056	29,055
Gross Unrealized Gain	274	198
Gross Unrealized (Loss)	(1)	(3)
Fair Value	42,329	29,250
Corporate Debt Securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	21,704	23,831
Gross Unrealized Gain	1,697	773
Fair Value	23,401	24,604
Foreign Bonds and Notes
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	3,002	4,066
Gross Unrealized Gain	88	61
Fair Value	$ 3,090	$ 4,127

Captive Insurance Collateral _2

Captive Insurance Collateral - Schedule of Maturities of Investments (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Sep. 30, 2019
Investments Debt And Equity Securities [Abstract]
Due within one year	$ 8,072
Due after one year through five years	52,198
Due after five years through ten years	9,337
Total	$ 69,607	$ 58,490

Derivatives and Hedging-Discl_3

Derivatives and Hedging-Disclosures and Fair Value Measurements - Additional Information (Detail) gal in Millions, $ in Millions	9 Months Ended
	Jun. 30, 2020USD ($)gal	Jun. 30, 2019gal	Sep. 30, 2019USD ($)
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Hedging positions and payable amounts secured under credit facility | $	$ 11.1		$ 7.7
Prepaid expense and other current assets
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Aggregated cash posted as collateral in normal course of business | $	0.5
Interest rate swap
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional Value | $	$ 65.3		45
Percentage of market risk exposure of long term debt	51.50%
Fair Value | $	$ (3.5)		$ (2)
Call Option
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	6.3	3.6
Call Option | Synthetic calls
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	59.5	58.6
Put Option
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	3.5	3.1
Swap Contracts Bought
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	8.2	6.9
Swap Contracts Bought | Short
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	19.4	0.7
Swap Contracts Bought | Long
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume		1.3
Future Contracts | Short
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	59.6	71.5
Future Contracts | Long
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative activity volume	57.2	55.4
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	7.9	7.8

Derivatives and Hedging-Discl_4

Derivatives and Hedging-Disclosures and Fair Value Measurements - Company's Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - Fair Value, Measurements, Recurring - Derivatives Not Designated as Hedging Instruments under FASB ASC 815-10 - Commodity Contract - USD ($) $ in Thousands	Jun. 30, 2020	Sep. 30, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	$ 24,291	$ 15,290
Derivative Liabilities, commodity contracts	(34,424)	(23,805)
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	22,715	13,824
Derivative Liabilities, commodity contracts	(33,210)	(22,086)
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	1,576	1,466
Derivative Liabilities, commodity contracts	(1,214)	(1,719)
Significant Other Observable Inputs Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Assets, commodity contracts	24,291	15,290
Derivative Liabilities, commodity contracts	(34,424)	(23,805)
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	22,715	13,824
Derivative Liabilities, commodity contracts	(33,210)	(22,086)
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	1,576	1,466
Derivative Liabilities, commodity contracts	$ (1,214)	$ (1,719)

Derivatives and Hedging-Discl_5

Derivatives and Hedging-Disclosures and Fair Value Measurements - Offsetting of Financial Assets (Liabilities) and Derivative Assets (Liabilities) (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Sep. 30, 2019
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Net Assets (Liabilities) Presented in the Statement of Financial Position	$ (10,495)	$ (8,262)
Subject to an enforceable master netting arrangement
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Gross Assets Recognized	24,291	15,290
Gross Liabilities Offset in the Statement of Financial Position	(34,424)	(23,805)
Net Assets (Liabilities) Presented in the Statement of Financial Position	(10,133)	(8,515)
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	(10,133)	(8,515)
Subject to an enforceable master netting arrangement | Deferred charges and other assets, net
Fair Values Of Financial Assets And Liabilities Including Derivative Financial Instruments [Line Items]
Gross Assets Recognized	1,576
Gross Liabilities Offset in the Statement of Financial Position	(1,174)
Net Assets (Liabilities) Presented in the Statement of Financial Position	402
Gross Amounts Not Offset in the Statement of Financial Position, Net Amount	402
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		16
Gross Liabilities Offset 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
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	22,715	13,824
Gross Liabilities Offset in the Statement of Financial Position	(33,210)	(22,086)
Net Assets (Liabilities) Presented in the Statement of Financial Position	(10,495)	(8,262)
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	(10,495)	(8,262)
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		1,450
Gross Liabilities Offset in the Statement of Financial Position	(40)	(1,703)
Net Assets (Liabilities) Presented in the Statement of Financial Position	(40)	(253)
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	$ (40)	$ (253)

Derivatives and Hedging-Discl_6

Derivatives and Hedging-Disclosures and Fair Value Measurements - Effect of Derivative Instruments on Statement of Operations (Detail) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Gain) or Loss Unrealized, commodity contracts	[1]	$ (3,279)	$ 1,630	$ 1,974	$ 19,268
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]	4,681	558	7,030	8,751
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]	282	79	506	729
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]	$ 664	$ 75	$ 1,261	$ 512
[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 Inv

Inventories - Components of Inventory (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Sep. 30, 2019
Inventory Disclosure [Abstract]
Product	$ 23,070	$ 43,536
Parts and equipment	20,629	21,252
Total inventory	$ 43,699	$ 64,788

Property and Equipment - Compon

Property and Equipment - Component of Property and Equipment (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Sep. 30, 2019
Property Plant And Equipment [Abstract]
Property and equipment	$ 235,942	$ 230,690
Less: accumulated depreciation	141,116	132,451
Property and equipment, net	$ 94,826	$ 98,239

Business Combinations - Additio

Business Combinations - Additional Information (Detail) $ in Millions	9 Months Ended
	Jun. 30, 2020USD ($)
Acquired Business
Business Acquisition [Line Items]
Aggregate purchase price partnership acquired	$ 0.5

Intangibles, net - Intangible A

Intangibles, net - Intangible Assets Subject to Amortization (Detail) - USD ($) $ in Thousands	Jun. 30, 2020	Sep. 30, 2019
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 421,241	$ 420,112
Accum. Amortization	327,723	312,424
Net	93,518	107,688
Customer Lists
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	383,388	382,373
Accum. Amortization	310,816	297,221
Net	72,572	85,152
Trade Names And Other Intangibles
Finite Lived Intangible Assets [Line Items]
Gross Carrying Amount	37,853	37,739
Accum. Amortization	16,907	15,203
Net	$ 20,946	$ 22,536

Intangibles, net - Additional I

Intangibles, net - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization expense for intangible assets	$ 15.3	$ 14.1

Long-Term Debt and Bank Facil_3

Long-Term Debt and Bank Facility Borrowings - Company's Debt (Detail) - USD ($) $ in Thousands		Jun. 30, 2020	Sep. 30, 2019
Debt Instrument [Line Items]
Long-term debt, carrying Amount		$ 125,975	$ 153,447
Current maturities of long-term debt, carrying Amount		13,000	33,000
Long-term debt		112,975	120,447
Long-term debt, fair value	[1]	126,750	154,000
Current maturities of long-term debt, fair value	[1]	13,000	33,000
Long-term portion of debt, fair value	[1]	113,750	121,000
Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility borrowings, carrying Amount		0	61,500
Credit facility borrowings, fair value	[1]	0	61,500
Term Loan
Debt Instrument [Line Items]
Long-term debt, carrying Amount	[2]	125,975	91,947
Long-term debt, fair value	[1],[2]	$ 126,750	$ 92,500
[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 $ 0.8

Long-Term Debt and Bank Facil_4

Long-Term Debt and Bank Facility Borrowings - Company's Debt (Parenthetical) (Detail) - USD ($) $ in Millions	Jun. 30, 2020	Sep. 30, 2019
Term Loan
Debt Instrument [Line Items]
Unamortized debt issuance costs	$ 0.8	$ 0.6

Long-Term Debt and Bank Facil_5

Long-Term Debt and Bank Facility Borrowings - Additional Information (Detail) - USD ($)		Dec. 04, 2019	Jun. 30, 2020	Sep. 30, 2019
Debt Instrument [Line Items]
Hedging positions and payable amounts secured under credit facility			$ 11,100,000	$ 7,700,000
Letters of credit issued and outstanding			4,400,000	4,600,000
Long-term debt, fair value	[1]		126,750,000	154,000,000
Revolving credit facility outstanding			0	24,000,000
Availability under credit agreement			$ 226,400,000	$ 126,100,000
Term Loan
Debt Instrument [Line Items]
Debt instrument, effective interest rate			5.40%	5.90%
Long-term debt, fair value	[1],[2]		$ 126,750,000	$ 92,500,000
Revolving Credit Facility
Debt Instrument [Line Items]
Debt instrument, effective interest rate			4.00%	4.60%
Revolving credit facility outstanding			$ 0	$ 61,500,000
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. 4, 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		1.10%
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 $ 0.8

Income Taxes - Current and Defe

Income Taxes - Current and Deferred Income Tax Expense (Benefit) (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Deferred Income Tax Assets And Liabilities
Income (loss) before income taxes	$ (2,051)	$ (33,153)	$ 120,594	$ 71,699
Current income tax expense (benefit)	(629)	(8,184)	35,631	31,363
Deferred income tax expense (benefit)	(1,376)	(1,871)	(1,154)	(11,206)
Total income tax expense (benefit)	$ (2,005)	$ (10,055)	$ 34,477	$ 20,157

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail)	9 Months Ended
	Jun. 30, 2020USD ($)
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

Leases - Additional Information

Leases - Additional Information (Detail)	9 Months Ended
	Jun. 30, 2020
Lessee Lease Description [Line Items]
Weighted-average remaining lease term - operating leases	7 years 3 months 18 days
Weighted-average discount rate - operating leases	4.90%
Minimum
Lessee Lease Description [Line Items]
Operating lease expiration year	2020
Operating lease, term of contract	1 year
Maximum
Lessee Lease Description [Line Items]
Operating lease expiration year	2039
Operating lease, term of contract	20 years
Operating lease, option to extend, term	5 years

Leases - Summary of Total Lease

Leases - Summary of Total Lease Costs and Other Information (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2020
Lease cost:
Operating lease cost	$ 6,547	$ 19,479
Short-term lease cost	205	637
Variable lease cost	1,423	3,562
Total lease cost	8,175	23,678
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	6,420	19,045
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 2,507	$ 11,943

Leases - Schedule of Maturities

Leases - Schedule of Maturities of Operating Lease Liabilities (Detail) $ in Thousands	Jun. 30, 2020USD ($)
Leases [Abstract]
Remaining three months of fiscal year 2020	$ 6,256
2021	23,359
2022	19,062
2023	15,798
2024	13,655
Thereafter	49,944
Total undiscounted lease payments	128,074
Less imputed interest	(22,003)
Total lease liabilities	$ 106,071

Leases - Schedule of Maturiti_2

Leases - Schedule of Maturities of Operating Lease Liabilities Presented Undiscounted Under ASC Topic 840 (Detail) $ in Thousands	Sep. 30, 2019USD ($)
Leases [Abstract]
2020	$ 24,082
2021	20,875
2022	16,687
2023	13,344
2023	11,114
Thereafter	43,506
Total future minimum lease payments	$ 129,608

Supplemental Disclosure of Ca_3

Supplemental Disclosure of Cash Flow Information - Schedule of Supplemental Disclosure of Cash Flow Information (Detail) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2020		Jun. 30, 2019
Cash paid during the period for:
Income taxes, net	$ 9,988	[1]	$ 3,046
Interest	$ 9,272		$ 9,709
[1]	In July 2020, the Company made $8.5 million in tax payments that were deferred from April and June.

Supplemental Disclosure of Ca_4

Supplemental Disclosure of Cash Flow Information - Schedule of Supplemental Disclosure of Cash Flow Information (Parenthetical) (Detail) - USD ($) $ in Thousands	1 Months Ended	9 Months Ended
	Jul. 31, 2020	Jun. 30, 2020	[1]	Jun. 30, 2019
Cash Flow Supplemental Disclosures [Line Items]
Tax payments		$ 9,988		$ 3,046
Subsequent Event
Cash Flow Supplemental Disclosures [Line Items]
Tax payments	$ 8,500
[1]	In July 2020, the Company made $8.5 million in tax payments that were deferred from April and June.

Earnings Per Limited Partner _3

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		9 Months Ended
		Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Basic and Diluted Earnings Per Limited Partner:
Net income (loss)		$ (46)	$ (23,098)	$ 86,117	$ 51,542
Less General Partner’s interest in net income (loss)		(1)	(150)	600	319
Net income (loss) available to limited partners		(45)	(22,948)	85,517	51,223
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60				13,616	6,740
Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60		$ (45)	$ (22,948)	$ 71,901	$ 44,483
Per unit data:
Basic and diluted net income (loss) available to limited partners			$ (0.46)	$ 1.85	$ 1
Less dilutive impact of theoretical distribution of earnings under FASB ASC 260-10-45-60				0.30	0.14
Limited Partner’s interest in net income (loss) under FASB ASC 260-10-45-60	[1]		$ (0.46)	$ 1.55	$ 0.86
Weighted average number of Limited Partner units outstanding		45,246	49,943	46,253	51,431
[1]	See Note 16 - Earnings Per Limited Partner Unit.

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions		1 Months Ended				3 Months Ended			84 Months Ended	94 Months Ended
		Jul. 31, 2020	Jun. 30, 2020	May 31, 2020	Apr. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Apr. 30, 2020
Repurchase Plan
Subsequent Event [Line Items]
Company's common units repurchased and retired			625	106	424	1,155	782	1,281	13,340	12,800
Average price paid per unit	[1]		$ 8.45	$ 8.12	$ 7.71	$ 8.15	$ 8.33	$ 9.42	$ 8.08
Subsequent Event | Repurchase Plan
Subsequent Event [Line Items]
Company's common units repurchased and retired		725
Average price paid per unit	[1]	$ 8.97
Subsequent Event | Dividend Declared
Subsequent Event [Line Items]
Distribution declared		0.1325
Partners capital projected distribution amount on annualized basis		0.53
Minimum dividend distribution per unit		$ 0.0675
Amount to paid to common unit holders		$ 5.8
Amount to paid to the General Partner		0.2
Incentive distribution to the General Partner		0.2
Incentive distributions to management		$ 0.2
Dividend payable date		Aug. 4, 2020
Dividend record date		Jul. 27, 2020
Subsequent Event | Customer List and Assets of Heating Oil Dealer
Subsequent Event [Line Items]
Aggregate purchase price partnership acquired		$ 2.3
Aggregate purchase price allocation, intangible assets		1.9
Aggregate purchase price allocation, fixed assets		0.5
Gross purchase price increased (reduced) by working capital credits		$ (0.1)
[1]	Amount includes repurchase costs.