Suburban Propane Partners (SPH) 10-K 25 Nov 15 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 26, 2015	Mar. 28, 2015
Document And Entity Information [Abstract]
Entity Registrant Name	SUBURBAN PROPANE PARTNERS LP
Entity Central Index Key	1,005,210
Current Fiscal Year End Date	--09-26
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float		$ 2,600,814,000
Entity Common Stock, Shares Outstanding	60,531,070
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Document Type	10-K
Trading Symbol	SPH
Amendment Flag	false
Document Period End Date	Sep. 26, 2015

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 26, 2015	Sep. 27, 2014
Current assets:
Cash and cash equivalents	$ 152,338	$ 92,639
Accounts receivable, less allowance for doubtful accounts of $3,520 and $11,122, respectively	59,929	96,915
Inventories	47,686	90,965
Other current assets	13,460	14,346
Total current assets	273,413	294,865
Property, plant and equipment, net	781,058	826,826
Goodwill	1,087,429	1,087,429
Other intangible assets, net	307,789	359,293
Other assets	36,041	40,950
Total assets	2,485,730	2,609,363
Current liabilities:
Accounts payable	34,922	49,253
Accrued employment and benefit costs	29,236	24,033
Accrued insurance	13,430	10,040
Customer deposits and advances	105,147	107,386
Accrued interest	16,382	16,313
Other current liabilities	11,229	15,241
Total current liabilities	210,346	222,266
Long-term borrowings	1,241,107	1,242,685
Accrued insurance	43,653	52,410
Other liabilities	92,304	70,549
Total liabilities	$ 1,587,410	$ 1,587,910
Commitments and contingencies
Partners' capital:
Common Unitholders (60,531 and 60,317 units issued and outstanding at September 26, 2015 and September 27, 2014, respectively)	$ 947,203	$ 1,067,358
Accumulated other comprehensive loss	(48,883)	(45,905)
Total partners' capital	898,320	1,021,453
Total liabilities and partners' capital	$ 2,485,730	$ 2,609,363

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 26, 2015	Sep. 27, 2014
Current assets:
Allowance for doubtful accounts	$ 3,520	$ 11,122
Partners' capital:
Common units issued (in units)	60,531,000	60,317,000
Common units outstanding (in units)	60,531,070	60,317,000

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013
Revenues
Propane	$ 1,176,980	$ 1,606,840	$ 1,357,102
Fuel oil and refined fuels	127,495	194,684	208,957
Natural gas and electricity	66,865	87,093	79,432
All other	45,639	49,640	58,115
Total Revenues	1,416,979	1,938,257	1,703,606
Costs and expenses
Cost of products sold	593,380	1,080,750	861,905
Operating	444,251	466,389	469,496
General and administrative	68,296	64,593	64,845
Depreciation and amortization	133,294	136,399	130,384
Total Expenses	1,239,221	1,748,131	1,526,630
Operating income	177,758	190,126	176,976
Loss on debt extinguishment	15,072	11,589	2,144
Interest expense, net	77,634	83,261	95,427
Income before provision for income taxes	85,052	95,276	79,405
Provision for income taxes	700	767	607
Net income	$ 84,352	$ 94,509	$ 78,798
Net income per Common Unit - basic	$ 1.39	$ 1.56	$ 1.35
Weighted average number of Common Units outstanding - basic	60,650	60,481	58,378
Net income per Common Unit - diluted	$ 1.38	$ 1.56	$ 1.34
Weighted average number of Common Units outstanding - diluted	60,907	60,751	58,600

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013
Statement Of Income And Comprehensive Income [Abstract]
Net income	$ 84,352	$ 94,509	$ 78,798
Other comprehensive income:
Net unrealized (losses) gains on cash flow hedges	(1,159)	(518)	584
Reclassification of realized losses on cash flow hedges into earnings	1,388	1,406	2,465
Amortization of net actuarial losses and prior service credits into earnings and net change in funded status of benefit plans	(5,207)	560	10,705
Recognition in earnings of net actuarial loss for pension settlement	2,000	0	0
Other comprehensive (loss) income	(2,978)	1,448	13,754
Total comprehensive income	$ 81,374	$ 95,957	$ 92,552

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013
Cash flows from operating activities:
Net income	$ 84,352	$ 94,509	$ 78,798
Adjustments to reconcile net income to net cash provided by operations:
Depreciation and amortization	133,294	136,399	130,384
Loss on debt extinguishment	15,072	11,589	2,144
Pension settlement charge	2,000	0	0
Other, net	11,605	5,664	(2,796)
Changes in assets and liabilities:
Accounts receivable	36,986	(2,061)	(5,910)
Inventories	43,279	(13,342)	10,553
Other current and noncurrent assets	3,223	266	5,436
Accounts payable	(14,761)	(3,513)	(375)
Accrued employment and benefit costs	5,203	474	7,045
Accrued insurance	(5,367)	4,298	3,601
Customer deposits and advances	(2,239)	(176)	(16,735)
Other current and noncurrent liabilities	11,562	(8,556)	2,161
Net cash provided by operating activities	324,209	225,551	214,306
Cash flows from investing activities:
Capital expenditures	(41,213)	(30,052)	(27,823)
Acquisition of business	(6,500)	0	0
Proceeds from sale of property, plant and equipment	11,741	13,520	7,310
Adjustment to purchase price for Inergy Propane	0	0	5,850
Net cash (used in) investing activities	(35,972)	(16,532)	(14,663)
Cash flows from financing activities:
Proceeds from long-term borrowings	250,000	525,000	0
Repayment of long-term borrowings (includes premium and fees)	(260,852)	(528,077)	(168,915)
Proceeds from borrowings under revolving credit facility	0	61,700	0
Repayment of borrowings under revolving credit facility	0	(61,700)	0
Issuance costs associated with long-term borrowings	(4,568)	(9,515)	0
Net proceeds from issuance of Common Units	0	0	143,444
Partnership distributions	(213,118)	(211,020)	(201,257)
Net cash (used in) financing activities	(228,538)	(223,612)	(226,728)
Net increase (decrease) in cash and cash equivalents	59,699	(14,593)	(27,085)
Cash and cash equivalents at beginning of period	92,639	107,232	134,317
Cash and cash equivalents at end of period	152,338	92,639	107,232
Supplemental disclosure of cash flow information:
Cash paid for interest	$ 75,597	$ 91,836	$ 86,583

CONSOLIDATED STATEMENTS OF PART

CONSOLIDATED STATEMENTS OF PARTNERS' CAPITAL - USD ($) shares in Thousands, $ in Thousands	Total	Common Unitholders [Member]	Accumulated Other Comprehensive (Loss) [Member]
Balance (in units) at Sep. 29, 2012		57,013
Balance at Sep. 29, 2012	$ 1,090,499	$ 1,151,606	$ (61,107)
Net income	78,798	78,798
Net unrealized gains(losses) on cash flow hedges	584		584
Reclassification of realized losses on cash flow hedges into earnings	2,465		2,465
Amortization of net actuarial losses and prior service credits into earnings and net change in funded status of benefit plans	10,705		10,705
Recognition in earnings of net actuarial loss for pension settlement	0
Partnership distributions	(201,257)	(201,257)
Sale of Common Units under public offering, net of offering expenses	$ 143,444	$ 143,444
Sale of Common Units under public offering, net of offering expenses (in units)		3,105
Common Units issued under Restricted Unit Plans (in units)	0	113
Compensation cost recognized under Restricted Unit Plans, net of forfeitures	$ 3,888	$ 3,888
Balance (in units) at Sep. 28, 2013		60,231
Balance at Sep. 28, 2013	1,129,126	$ 1,176,479	(47,353)
Net income	94,509	94,509
Net unrealized gains(losses) on cash flow hedges	(518)		(518)
Reclassification of realized losses on cash flow hedges into earnings	1,406		1,406
Amortization of net actuarial losses and prior service credits into earnings and net change in funded status of benefit plans	560		560
Recognition in earnings of net actuarial loss for pension settlement	0
Partnership distributions	(211,020)	$ (211,020)
Common Units issued under Restricted Unit Plans (in units)		86
Compensation cost recognized under Restricted Unit Plans, net of forfeitures	7,390	$ 7,390
Balance (in units) at Sep. 27, 2014		60,317
Balance at Sep. 27, 2014	1,021,453	$ 1,067,358	(45,905)
Net income	84,352	84,352
Net unrealized gains(losses) on cash flow hedges	(1,159)		(1,159)
Reclassification of realized losses on cash flow hedges into earnings	1,388		1,388
Amortization of net actuarial losses and prior service credits into earnings and net change in funded status of benefit plans	(5,207)		(5,207)
Recognition in earnings of net actuarial loss for pension settlement	2,000		2,000
Partnership distributions	(213,118)	$ (213,118)
Common Units issued under Restricted Unit Plans (in units)		214
Compensation cost recognized under Restricted Unit Plans, net of forfeitures	8,611	$ 8,611
Balance (in units) at Sep. 26, 2015		60,531
Balance at Sep. 26, 2015	$ 898,320	$ 947,203	$ (48,883)

Partnership Organization and Fo

Partnership Organization and Formation	12 Months Ended
	Sep. 26, 2015
Partnership Organization And Formation [Abstract]
Partnership Organization and Formation	1. Partnership Organization and Formation Suburban Propane Partners, L.P. (the “Partnership”) is a publicly traded Delaware limited partnership principally engaged, through its operating partnership and subsidiaries, in the retail marketing and distribution of propane, fuel oil and refined fuels, as well as the marketing of natural gas and electricity in deregulated markets. In addition, to complement its core marketing and distribution businesses, the Partnership services a wide variety of home comfort equipment, particularly for heating and ventilation. The publicly traded limited partner interests in the Partnership are evidenced by common units traded on the New York Stock Exchange (“Common Units”), with 60,531,070 Common Units outstanding at September 26, 2015. The holders of Common Units are entitled to participate in distributions and exercise the rights and privileges available to limited partners under the Third Amended and Restated Agreement of Limited Partnership (the “Partnership Agreement”), as amended. Rights and privileges under the Partnership Agreement include, among other things, the election of all members of the Board of Supervisors and voting on the removal of the general partner. Suburban Propane, L.P. (the “Operating Partnership”), a Delaware limited partnership, is the Partnership’s operating subsidiary formed to operate the propane business and assets. In addition, Suburban Sales & Service, Inc. (the “Service Company”), a subsidiary of the Operating Partnership, was formed to operate the service work and appliance and parts businesses of the Partnership. The Operating Partnership, together with its direct and indirect subsidiaries, accounts for substantially all of the Partnership’s assets, revenues and earnings. The Partnership, the Operating Partnership and the Service Company commenced operations in March 1996 in connection with the Partnership’s initial public offering. The general partner of both the Partnership and the Operating Partnership is Suburban Energy Services Group LLC (the “General Partner”), a Delaware limited liability company, the sole member of which is the Partnership’s Chief Executive Officer. Other than as a holder of 784 Common Units that will remain in the General Partner, the General Partner does not have any economic interest in the Partnership or the Operating Partnership. The Partnership’s fuel oil and refined fuels, natural gas and electricity and services businesses are structured as either limited liability companies that are treated as corporations or corporate entities (collectively referred to as the “Corporate Entities”) and, as such, are subject to corporate level U.S. income tax. Suburban Energy Finance Corp., a direct 100%-owned subsidiary of the Partnership, was formed on November 26, 2003 to serve as co-issuer, jointly and severally with the Partnership, of the Partnership’s senior notes. On August 1, 2012 (the “Acquisition Date”), the Partnership completed the acquisition of the sole membership interest in Inergy Propane, LLC, including certain wholly-owned subsidiaries of Inergy Propane LLC, and the assets of Inergy Sales and Service, Inc. The acquired interests and assets are collectively referred to as “Inergy Propane.” As of the Acquisition Date, Inergy Propane consisted of the former retail propane assets and operations of Inergy, L.P. (“Inergy”). On the Acquisition Date, Inergy Propane and its remaining wholly-owned subsidiaries acquired became subsidiaries of the Operating Partnership, but were merged into the Operating Partnership on April 30, 2013. The results of operations of Inergy Propane are included in the Partnership’s results of operations beginning on the Acquisition Date. The Partnership serves approximately 1.1 million residential, commercial, industrial and agricultural customers through 700 locations in 41 states. The Partnership’s operations are principally concentrated in the east and west coast regions, including Alaska. No single customer accounted for 10% or more of the Partnership’s revenues during fiscal 2015, 2014 or 2013.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Sep. 26, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Principles of Consolidation. The consolidated financial statements include the accounts of the Partnership, the Operating Partnership and all of its direct and indirect subsidiaries. All intercompany transactions and account balances have been eliminated. The Partnership consolidates the results of operations, financial condition and cash flows of the Operating Partnership as a result of the Partnership’s 100% limited partner interest in the Operating Partnership. Fiscal Period. The Partnership uses a 52/53 week fiscal year which ends on the last Saturday in September. The Partnership’s fiscal quarters are generally 13 weeks in duration. When the Partnership’s fiscal year is 53 weeks long, the corresponding fourth quarter is 14 weeks in duration. Fiscal 2015, fiscal 2014 and fiscal 2013 included 52 weeks of operations. Revenue Recognition. Sales of propane, fuel oil and refined fuels are recognized at the time product is delivered to the customer. Revenue from the sale of appliances and equipment is recognized at the time of sale or when installation is complete, as applicable. Revenue from repairs, maintenance and other service activities is recognized upon completion of the service. Revenue from service contracts is recognized ratably over the service period. Revenue from the natural gas and electricity business is recognized based on customer usage as determined by meter readings for amounts delivered, some of which may be unbilled at the end of each accounting period. Revenue from annually billed tank fees is deferred at the time of billings and recognized on a straight-line basis over one year. Fair Value Measurements. The Partnership measures certain of its assets and liabilities at fair value, which is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants – in either the principal market or the most advantageous market. The principal market is the market with the greatest level of activity and volume for the asset or liability. The common framework for measuring fair value utilizes a three-level hierarchy to prioritize the inputs used in the valuation techniques to derive fair values. The basis for fair value measurements for each level within the hierarchy is described below with Level 1 having the highest priority and Level 3 having the lowest. · Level 1: Quoted prices in active markets for identical assets or liabilities. · Level 2: Quoted prices in active markets for similar assets or liabilities; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets. · Level 3: Valuations derived from valuation techniques in which one or more significant inputs are unobservable. Business Combinations. The Partnership accounts for business combinations using the acquisition method and accordingly, the assets and liabilities of the acquired entities are recorded at their estimated fair values at the acquisition date. Goodwill represents the excess of the purchase price over the fair value of the net assets acquired, including the amount assigned to identifiable intangible assets. The primary drivers that generate goodwill are the value of synergies between the acquired entities and the Partnership, and the acquired assembled workforce, neither of which qualifies as an identifiable intangible asset. Identifiable intangible assets with finite lives are amortized over their useful lives. The results of operations of acquired businesses are included in the consolidated financial statements from the acquisition date. The Partnership expenses all acquisition-related costs as incurred. Use of Estimates. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates have been made by management in the areas of self-insurance and litigation reserves, pension and other postretirement benefit liabilities and costs, valuation of derivative instruments, depreciation and amortization of long-lived assets, asset impairment assessments, tax valuation allowances, allowances for doubtful accounts, and purchase price allocation for acquired businesses. Actual results could differ from those estimates, making it reasonably possible that a material change in these estimates could occur in the near term. Cash and Cash Equivalents. The Partnership considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. The carrying amount approximates fair value because of the short maturity of these instruments. Inventories. Inventories are stated at the lower of cost or market. Cost is determined using a weighted average method for propane, fuel oil and refined fuels and natural gas, and a standard cost basis for appliances, which approximates average cost. Derivative Instruments and Hedging Activities. Commodity Price Risk. Given the retail nature of its operations, the Partnership maintains a certain level of priced physical inventory to help ensure its field operations have adequate supply commensurate with the time of year. The Partnership’s strategy is to keep its physical inventory priced relatively close to market for its field operations. The Partnership enters into a combination of exchange-traded futures and option contracts and, in certain instances, over-the-counter options and swap contracts (collectively, “derivative instruments”) to hedge price risk associated with propane and fuel oil physical inventories, as well as future purchases of propane or fuel oil used in its operations and to help ensure adequate supply during periods of high demand. In addition, the Partnership sells propane and fuel oil to customers at fixed prices, and enters into derivative instruments to hedge a portion of its exposure to fluctuations in commodity prices as a result of selling the fixed price contracts. Under this risk management strategy, realized gains or losses on derivative instruments will typically offset losses or gains on the physical inventory once the product is sold or delivered as it pertains to fixed price contracts. All of the Partnership’s derivative instruments are reported on the consolidated balance sheet at their fair values. In addition, in the course of normal operations, the Partnership routinely enters into contracts such as forward priced physical contracts for the purchase or sale of propane and fuel oil that qualify for and are designated as normal purchase or normal sale contracts. Such contracts are exempted from the fair value accounting requirements and are accounted for at the time product is purchased or sold under the related contract. The Partnership does not use derivative instruments for speculative trading purposes. Market risks associated with derivative instruments are monitored daily for compliance with the Partnership’s Hedging and Risk Management Policy which includes volume limits for open positions. Priced on-hand inventory is also reviewed and managed daily as to exposures to changing market prices. On the date that derivative instruments are entered into, other than those designated as normal purchases or normal sales, the Partnership makes a determination as to whether the derivative instrument qualifies for designation as a hedge. Changes in the fair value of derivative instruments are recorded each period in current period earnings or other comprehensive income (“OCI”), depending on whether the derivative instrument is designated as a hedge and, if so, the type of hedge. For derivative instruments designated as cash flow hedges, the Partnership formally assesses, both at the hedge contract’s inception and on an ongoing basis, whether the hedge contract is highly effective in offsetting changes in cash flows of hedged items. Changes in the fair value of derivative instruments designated as cash flow hedges are reported in OCI to the extent effective and reclassified into earnings during the same period in which the hedged item affects earnings. The mark-to-market gains or losses on ineffective portions of cash flow hedges are recognized in earnings immediately. Changes in the fair value of derivative instruments that are not designated as cash flow hedges, and that do not meet the normal purchase and normal sale exemption, are recorded within earnings as they occur. Cash flows associated with derivative instruments are reported as operating activities within the consolidated statement of cash flows. Interest Rate Risk. A portion of the Partnership’s borrowings bear interest at prevailing interest rates based upon, at the Operating Partnership’s option, LIBOR plus an applicable margin or the base rate, defined as the higher of the Federal Funds Rate plus ½ of 1% or the agent bank’s prime rate, or LIBOR plus 1%, plus the applicable margin. The applicable margin is dependent on the level of the Partnership’s total leverage (the ratio of total debt to income before deducting interest expense, income taxes, depreciation and amortization (“EBITDA”)). Therefore, the Partnership is subject to interest rate risk on the variable component of the interest rate. The Partnership manages part of its variable interest rate risk by entering into interest rate swap agreements. The interest rate swaps have been designated as, and are accounted for as, cash flow hedges. The fair value of the interest rate swaps are determined using an income approach, whereby future settlements under the swaps are converted into a single present value, with fair value being based on the value of current market expectations about those future amounts. Changes in the fair value are recognized in OCI until the hedged item is recognized in earnings. However, due to changes in the underlying interest rate environment, the corresponding value in OCI is subject to change prior to its impact on earnings. Valuation of Derivative Instruments. The Partnership measures the fair value of its exchange-traded options and futures contracts using quoted market prices found on the New York Mercantile Exchange (the “NYMEX”) (Level 1 inputs); the fair value of its swap contracts using quoted forward prices, and the fair value of its interest rate swaps using model-derived valuations driven by observable projected movements of the 3-month LIBOR (Level 2 inputs); and the fair value of its over-the-counter options contracts using Level 3 inputs. The Partnership’s over-the-counter options contracts are valued based on an internal option model. The inputs utilized in the model are based on publicly available information as well as broker quotes. The significant unobservable inputs used in the fair value measurements of the Partnership’s over-the-counter options contracts are interest rate and market volatility. Long-Lived Assets. Property, plant and equipment. Property, plant and equipment are stated at cost. Expenditures for maintenance and routine repairs are expensed as incurred while betterments are capitalized as additions to the related assets and depreciated over the asset’s remaining useful life. The Partnership capitalizes costs incurred in the acquisition and modification of computer software used internally, including consulting fees and costs of employees dedicated solely to a specific project. At the time assets are retired, or otherwise disposed of, the asset and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is recognized within operating expenses. Depreciation is determined under the straight‑line method based upon the estimated useful life of the asset as follows: Buildings 40 Years Building and land improvements 20 Years Transportation equipment 3-15 Years Storage facilities 7-30 Years Office equipment 5-10 Years Tanks and cylinders 10-40 Years Computer software 3-7 Years The weighted average estimated useful life of the Partnership’s storage facilities and tanks and cylinders is approximately 20 years and 28 years, respectively. The Partnership reviews the recoverability of long-lived assets when circumstances occur that indicate that the carrying value of an asset may not be recoverable. Such circumstances include a significant adverse change in the manner in which an asset is being used, current operating losses combined with a history of operating losses experienced by the asset or a current expectation that an asset will be sold or otherwise disposed of before the end of its previously estimated useful life. Evaluation of possible impairment is based on the Partnership’s ability to recover the value of the asset from the future undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the expected undiscounted cash flows are less than the carrying amount of such asset, an impairment loss is recorded as the amount by which the carrying amount of an asset exceeds its fair value. The fair value of an asset will be measured using the best information available, including prices for similar assets or the result of using a discounted cash flow valuation technique. Goodwill. Goodwill represents the excess of the purchase price over the fair value of net assets acquired. Goodwill is subject to an impairment review at a reporting unit level, on an annual basis as of the end of fiscal July of each year, or when an event occurs or circumstances change that would indicate potential impairment. The Partnership has the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, an entity determines it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then performing the two-step impairment test is unnecessary. However, if an entity concludes otherwise, then it is required to perform the first step of the two-step impairment test. Under the two-step impairment test, the Partnership assesses the carrying value of goodwill at a reporting unit level based on an estimate of the fair value of the respective reporting unit. Fair value of the reporting unit is estimated using discounted cash flow analyses taking into consideration estimated cash flows in a ten-year projection period and a terminal value calculation at the end of the projection period. If the fair value of the reporting unit exceeds its carrying value, the goodwill associated with the reporting unit is not considered to be impaired. If the carrying value of the reporting unit exceeds its fair value, an impairment loss is recognized to the extent that the carrying amount of the associated goodwill, if any, exceeds the implied fair value of the goodwill. Other Intangible Assets. Other intangible assets consist of customer relationships, tradenames, non-compete agreements and leasehold interests. Customer relationships and tradenames are amortized under the straight-line method over the estimated period for which the assets are expected to contribute to the future cash flows of the reporting entities to which they relate, ending periodically between fiscal years 2016 and 2023. Non-compete agreements are amortized under the straight-line method over the periods of the related agreements. Leasehold interests are amortized under the straight-line method over the shorter of the lease term or the useful life of the related assets, through fiscal 2025. Accrued Insurance. Accrued insurance represents the estimated costs of known and anticipated or unasserted claims for self-insured liabilities related to general and product, workers’ compensation and automobile liability. Accrued insurance provisions for unasserted claims arising from unreported incidents are based on an analysis of historical claims data. For each claim, the Partnership records a provision up to the estimated amount of the probable claim utilizing actuarially determined loss development factors applied to actual claims data. The Partnership maintains insurance coverage such that its net exposure for insured claims is limited to the insurance deductible, claims above which are paid by the Partnership’s insurance carriers. For the portion of the estimated liability that exceeds insurance deductibles, the Partnership records an asset related to the amount of the liability expected to be covered by insurance. Pension and Other Postretirement Benefits. The Partnership estimates the rate of return on plan assets, the discount rate used to estimate the present value of future benefit obligations and the expected cost of future health care benefits in determining its annual pension and other postretirement benefit costs. In October 2014, the Society of Actuaries (“SOA”) issued new mortality tables (RP-2014) and a new mortality improvement scale (MP-2014). The Partnership uses SOA and other actuarial life expectancy information when developing the annual mortality assumptions for the pension and postretirement benefit plans, which are used to measure net periodic benefit costs and the obligation under these plans. Customer Deposits and Advances. The Partnership offers different payment programs to its customers including the ability to prepay for usage and to make equal monthly payments on account under a budget payment plan. The Partnership establishes a liability within customer deposits and advances for amounts collected in advance of deliveries. Income Taxes. As discussed in Note 1, the Partnership structure consists of two limited partnerships, the Partnership and the Operating Partnership, and the Corporate Entities. For federal income tax purposes, as well as for state income tax purposes in the majority of the states in which the Partnership operates, the earnings attributable to the Partnership and the Operating Partnership are included in the tax returns of the Common Unitholders. As a result, except for certain states that impose an income tax on partnerships, no income tax expense is reflected in the Partnership’s consolidated financial statements relating to the earnings of the Partnership and the Operating Partnership. The earnings attributable to the Corporate Entities are subject to federal and state income tax. Net earnings for financial statement purposes may differ significantly from taxable income reportable to Common Unitholders as a result of differences between the tax basis and financial reporting basis of assets and liabilities and the taxable income allocation requirements under the Partnership Agreement. Income taxes for the Corporate Entities are provided based on the asset and liability approach to accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequences of differences between the carrying amounts and the tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period when the change is enacted. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets when it is more likely than not that the full amount will not be realized. Loss Contingencies. In the normal course of business, the Partnership is involved in various claims and legal proceedings. The Partnership records a liability for such matters when it is probable that a loss has been incurred and the amounts can be reasonably estimated. The liability includes probable and estimable legal costs to the point in the legal matter where the Partnership believes a conclusion to the matter will be reached. When only a range of possible loss can be established, the most probable amount in the range is accrued. If no amount within this range is a better estimate than any other amount within the range, the minimum amount in the range is accrued. Asset Retirement Obligations. Asset retirement obligations apply to legal obligations associated with the retirement of long-lived assets that result from the acquisition, construction, development and/or the normal operation of a long-lived asset. The Partnership has recognized asset retirement obligations for certain costs to remove and properly dispose of underground and aboveground fuel oil storage tanks and contractually mandated removal of leasehold improvements. The Partnership records a liability at fair value for the estimated cost to settle an asset retirement obligation at the time that liability is incurred, which is generally when the asset is purchased, constructed or leased. The Partnership records the liability, which is referred to as the asset retirement obligation, when it has a legal obligation to incur costs to retire the asset and when a reasonable estimate of the fair value of the liability can be made. If a reasonable estimate cannot be made at the time the liability is incurred, the Partnership records the liability when sufficient information is available to estimate the liability’s fair value. Unit-Based Compensation. The Partnership recognizes compensation cost over the respective service period for employee services received in exchange for an award of equity or equity-based compensation based on the grant date fair value of the award. The Partnership measures liability awards under an equity-based payment arrangement based on remeasurement of the award’s fair value at the conclusion of each interim and annual reporting period until the date of settlement, taking into consideration the probability that the performance conditions will be satisfied. Costs and Expenses. The cost of products sold reported in the consolidated statements of operations represents the weighted average unit cost of propane, fuel oil and refined fuels, as well as the cost of natural gas and electricity sold, including transportation costs to deliver product from the Partnership’s supply points to storage or to the Partnership’s customer service centers. Cost of products sold also includes the cost of appliances, equipment and related parts sold or installed by the Partnership’s customer service centers computed on a basis that approximates the average cost of the products. Unrealized (non-cash) gains or losses from changes in the fair value of commodity derivative instruments that are not designated as cash flow hedges are recorded in each reporting period within cost of products sold. Cost of products sold is reported exclusive of any depreciation and amortization as such amounts are reported separately within the consolidated statements of operations. All other costs of operating the Partnership’s retail propane, fuel oil and refined fuels distribution and appliance sales and service operations, as well as the natural gas and electricity marketing business, are reported within operating expenses in the consolidated statements of operations. These operating expenses include the compensation and benefits of field and direct operating support personnel, costs of operating and maintaining the vehicle fleet, overhead and other costs of the purchasing, training and safety departments and other direct and indirect costs of operating the Partnership’s customer service centers. All costs of back office support functions, including compensation and benefits for executives and other support functions, as well as other costs and expenses to maintain finance and accounting, treasury, legal, human resources, corporate development and the information systems functions are reported within general and administrative expenses in the consolidated statements of operations. Net Income Per Unit. Computations of basic income per Common Unit are performed by dividing net income by the weighted average number of outstanding Common Units, and vested (and unissued) restricted units granted under the Partnership’s Restricted Unit Plans, as defined below, to retirement-eligible grantees. Computations of diluted income per Common Unit are performed by dividing net income by the weighted average number of outstanding Common Units and unissued restricted units granted under the Restricted Unit Plans. In computing diluted net income per Common Unit, weighted average units outstanding used to compute basic net income per Common Unit were increased by 256,794, 269,867 and 222,419 units for fiscal 2015, 2014 and 2013, respectively, to reflect the potential dilutive effect of the unvested restricted units outstanding using the treasury stock method. Comprehensive Income. The Partnership reports comprehensive income (the total of net income and all other non-owner changes in partners’ capital) within the consolidated statement of comprehensive income. Other comprehensive income includes unrealized gains and losses on derivative instruments accounted for as cash flow hedges and reclassifications of realized losses on cash flow hedges into earnings, amortization of net actuarial losses and prior service credits into earnings and changes in the funded status of pension and other postretirement benefit plans, and net actuarial losses recognized in earnings associated with pension settlements. Reclassifications and Revisions. Certain prior period amounts have been reclassified to conform with the current period presentation. Recently Issued Accounting Pronouncements. In April 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2015-03, “Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”). This update requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with the presentation of original issue debt discounts. ASU 2015-03 is effective for the first interim period within annual reporting periods beginning after December 15, 2015, which will be the Partnership’s first quarter of fiscal year 2017. In August 2015, the FASB issued ASU No. 2015-15, which provides additional guidance related to the presentation and subsequent measurement of debt issuance costs related to line-of-credit arrangements. An entity may present debt issuance costs as an asset and subsequently amortize the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowing s. Other than the reclassification of existing unamortized debt issuance costs on the balance sheet, the adoption of ASU 2015-03 will have no impact on the Partnership’s operations or cash flows. In May 2014, the FASB issued ASU 2014-09 “Revenue from Contracts with Customers” (“ASU 2014-09”). This update provides a principles-based approach to revenue recognition, requiring revenue recognition to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The ASU provides a five-step model to be applied to all contracts with customers. The five steps are to identify the contract(s) with the customer, identify the performance obligations in the contract, determine the transaction price, allocate the transaction price to the performance obligations in the contract and recognize revenue when each performance obligation is satisfied. On July 9, 2015, the FASB finalized a one-year deferral of the effective date of ASU 2014-09. The revenue standard is therefore effective for the first interim period within annual reporting periods beginning after December 15, 2017, which will be the Partnership’s first quarter of fiscal year 2019. Early adoption as of the original effective date is permitted. ASU 2014-09 can be applied either retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying the update recognized at the date of the initial application along with additional disclosures. While the Partnership is still in the process of evaluating the potential impact of ASU 2014-09, it does not expect the adoption of ASU 2014-09 will have a material impact on the Partnership’s results of operations, financial position or cash flows.

Distributions of Available Cash

Distributions of Available Cash	12 Months Ended
	Sep. 26, 2015
Distributions Made To Members Or Limited Partners [Abstract]
Distributions of Available Cash	3 . Distributions of Available Cash The Partnership makes distributions to its partners no later than 45 days after the end of each fiscal quarter in an aggregate amount equal to its Available Cash for such quarter. Available Cash, as defined in the Partnership Agreement, generally means all cash on hand at the end of the respective fiscal quarter less the amount of cash reserves established by the Board of Supervisors in its reasonable discretion for future cash requirements. These reserves are retained for the proper conduct of the Partnership’s business, the payment of debt principal and interest and for distributions during the next four quarters. The following summarizes the quarterly distributions per Common Unit declared and paid in respect of each of the quarters in the three fiscal years in the period ended September 26, 2015: Fiscal Fiscal Fiscal 2015 2014 2013 First Quarter $ 0.8750 $ 0.8750 $ 0.8750 Second Quarter 0.8875 0.8750 0.8750 Third Quarter 0.8875 0.8750 0.8750 Fourth Quarter 0.8875 0.8750 0.8750

Selected Balance Sheet Informat

Selected Balance Sheet Information	12 Months Ended
	Sep. 26, 2015
Disclosure Text Block Supplement [Abstract]
Selected Balance Sheet Information	4. Selected Balance Sheet Information Inventories consist of the following: As of September 26, September 27, 2015 2014 Propane, fuel oil and refined fuels and natural gas $ 45,918 $ 89,470 Appliances 1,768 1,495 $ 47,686 $ 90,965 The Partnership enters into contracts for the supply of propane, fuel oil and natural gas. Such contracts generally have a term of one year subject to annual renewal, with purchase quantities specified at the time of order and costs based on market prices at the date of delivery. Property, plant and equipment consist of the following: As of September 26, September 27, 2015 2014 Land and improvements $ 195,430 $ 201,353 Buildings and improvements 104,998 103,751 Transportation equipment 58,650 64,254 Storage facilities 110,033 110,586 Equipment, primarily tanks and cylinders 833,479 823,478 Computer Systems 51,039 49,904 Construction in progress 7,177 3,420 1,360,806 1,356,746 Less: accumulated depreciation (579,748 ) (529,920 ) $ 781,058 $ 826,826 Depreciation expense for fiscal 2015, 2014 and 2013 amounted to $75,920, $78,921 and $72,353, respectively.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Sep. 26, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	5. Goodwill and Other Intangible Assets The Partnership’s fiscal 2015 and fiscal 2014 annual goodwill impairment review resulted in no adjustments to the carrying amount of goodwill. The carrying values of goodwill assigned to the Partnership’s operating segments are as follows: Propane Fuel oil and refined fuels Natural gas and electricity Total Balance as of September 26, 2015 and September 27, 2014 Goodwill $ 1,075,091 $ 10,900 $ 7,900 $ 1,093,891 Accumulated adjustments — (6,462 ) — (6,462 ) $ 1,075,091 $ 4,438 $ 7,900 $ 1,087,429 Other intangible assets consist of the following: As of September 26, September 27, 2015 2014 Customer relationships $ 471,829 $ 466,959 Non-compete agreements 27,815 26,815 Tradenames 3,482 3,482 Other 1,967 1,967 505,093 499,223 Less: accumulated amortization Customer relationships (173,823 ) (122,411 ) Non-compete agreements (19,337 ) (13,962 ) Tradenames (3,069 ) (2,573 ) Other (1,075 ) (984 ) (197,304 ) (139,930 ) $ 307,789 $ 359,293 Aggregate amortization expense related to other intangible assets for fiscal 2015, 2014 and 2013 was $57,374, $57,478 and $58,031, respectively. Aggregate amortization expense for each of the five succeeding fiscal years related to other intangible assets held as of September 26, 2015 is estimated as follows: 2016 - $54,780; 2017 - $53,495; 2018 - $53,135; 2019 - $52,112; and 2020 - $51,127.

Income Taxes

Income Taxes	12 Months Ended
	Sep. 26, 2015
Income Tax Disclosure [Abstract]
Income Taxes	6. Income Taxes For federal income tax purposes, as well as for state income tax purposes in the majority of the states in which the Partnership operates, the earnings attributable to the Partnership and the Operating Partnership are not subject to income tax at the partnership level. With the exception of those states that impose an entity-level income tax on partnerships, the taxable income or loss attributable to the Partnership and to the Operating Partnership, which may vary substantially from the income (loss) before income taxes reported by the Partnership in the consolidated statement of operations, are includable in the federal and state income tax returns of the Common Unitholders. The aggregate difference in the basis of the Partnership’s net assets for financial and tax reporting purposes cannot be readily determined as the Partnership does not have access to each Common Unitholder’s basis in the Partnership. As described in Note 1 and Note 2, the earnings of the Corporate Entities are subject to corporate level federal and state income tax. However, based upon past performance, the Corporate Entities are currently reporting an income tax provision composed primarily of minimum state income taxes. A full valuation allowance has been provided against the deferred tax assets based upon an analysis of all available evidence, both negative and positive at the balance sheet date, which, taken as a whole, indicates that it is more likely than not that sufficient future taxable income will not be available to utilize the assets. Management’s periodic reviews include, among other things, the nature and amount of the taxable income and expense items, the expected timing of when assets will be used or liabilities will be required to be reported and the reliability of historical profitability of businesses expected to provide future earnings. Furthermore, management considered tax-planning strategies it could use to increase the likelihood that the deferred tax assets will be realized. The income tax provision of all the legal entities included in the Partnership’s consolidated statement of operations, which is composed primarily of state income taxes in the few states that impose taxes on partnerships and minimum state income taxes on the Corporate Entities, consists of the following: Year Ended September 26, September 27, September 28, 2015 2014 2013 Current Federal $ 23 $ 10 $ 26 State and local 677 757 581 700 767 607 Deferred — — — $ 700 $ 767 $ 607 The provision for income taxes differs from income taxes computed at the United States federal statutory rate as a result of the following: Year Ended September 26, September 27, September 28, 2015 2014 2013 Income tax provision at federal statutory tax rate $ 29,768 $ 33,346 $ 27,792 Impact of Partnership income not subject to federal income taxes (32,148 ) (38,919 ) (35,187 ) Permanent differences 210 86 71 Change in valuation allowance 2,181 5,458 9,771 State income taxes 253 (60 ) (1,135 ) Other 436 856 (705 ) Provision for income taxes - current $ 700 $ 767 $ 607 The components of net deferred taxes and the related valuation allowance using currently enacted tax rates are as follows: Year Ended September 26, September 27, 2015 2014 Deferred tax assets: Net operating loss carryforwards $ 55,033 $ 51,321 Allowance for doubtful accounts 340 1,371 Inventory 395 433 Intangible assets — 122 Deferred revenue 1,241 1,524 Derivative instruments — 71 AMT credit carryforward 1,086 1,086 Other accruals 1,718 2,060 Total deferred tax assets 59,813 57,988 Deferred tax liabilities: Derivative instruments 142 — Intangible assets 312 — Property, plant and equipment 5,314 6,124 Total deferred tax liabilities 5,768 6,124 Net deferred tax assets 54,045 51,864 Valuation allowance (54,045 ) (51,864 ) Net deferred tax assets $ — $ —

Long-Term Borrowings

Long-Term Borrowings	12 Months Ended
	Sep. 26, 2015
Debt Disclosure [Abstract]
Long Term Borrowings	7. Long-Term Borrowings Long-term borrowings consist of the following: As of September 26, September 27, 2015 2014 7.375% senior notes, due March 15, 2020, net of unamortized discount of $-0- and $1,183, respectively $ — $ 248,817 7.375% senior notes, due August 1, 2021, including unamortized premium of $19,927 and $22,688, respectively 366,107 368,868 5.5% senior notes, due June 1, 2024 525,000 525,000 5.75% senior notes, due March 1, 2025 250,000 — Revolving Credit Facility, due January 5, 2017 100,000 100,000 $ 1,241,107 $ 1,242,685 Senior Notes. 2018 Senior Notes and 2021 Senior Notes On August 1, 2012, the Partnership and its 100%-owned subsidiary, Suburban Energy Finance Corp., issued $496,557 in aggregate principal amount of unregistered 7.5% senior notes due October 1, 2018 (the “2018 Senior Notes”) and $503,443 in aggregate principal amount of unregistered 7.375% senior notes due August 1, 2021 (the “2021 Senior Notes”) in a private placement in connection with the Inergy Propane Acquisition. Based on market rates for similar issues, the 2018 Senior Notes and 2021 Senior Notes were valued at 106.875% and 108.125%, respectively, of the principal amount, on the Acquisition Date as they were issued in exchange for Inergy’s outstanding notes, not for cash. The 2021 Senior Notes require semi-annual interest payments in February and August. On December 19, 2012, the Partnership completed an offer to exchange its then-outstanding unregistered 7.5% senior notes due 2018 and 7.375% senior notes due 2021 for an equal principal amount of 7.5% senior notes due 2018 and 7.375% senior notes due 2021, respectively, that have been registered under the Securities Act of 1933, as amended. On August 2, 2013, the Partnership repurchased, pursuant to an optional redemption, $133,400 of its 2021 Senior Notes using net proceeds from the May 2013 public offering and net proceeds from the underwriters’ exercise of their over-allotment option to purchase additional Common Units. In addition, on August 6, 2013, the Partnership repurchased $23,863 of 2021 Senior Notes in a private transaction using cash on hand. On May 27, 2014, the Partnership repurchased and satisfied and discharged all of its 2018 Senior Notes with net proceeds from the issuance of the 2024 Senior Notes, as defined below, and cash on hand pursuant to a tender offer and redemption during the third quarter of fiscal 2014. In connection with this tender offer and redemption, the Partnership recognized a loss on the extinguishment of debt of $11,589 consisting of $31,633 for the redemption premium and related fees, as well as the write-off of $5,230 and ($25,274) in unamortized debt origination costs and unamortized premium, respectively. The 2021 Senior Notes are redeemable, at the Partnership’s option, in whole or in part, at any time on or after August 1, 2016, in each case at the redemption prices described in the table below, together with any accrued and unpaid interest to date of the redemption. Year Percentage 2016 103.688% 2017 102.459% 2018 101.229% 2019 and thereafter 100.000% 2020 Senior Notes On March 23, 2010, the Partnership and its 100%-owned subsidiary, Suburban Energy Finance Corp., completed a public offering of $250,000 in aggregate principal amount of 7.375% senior notes due March 15, 2020 (the “2020 Senior Notes”). The 2020 Senior Notes were issued at 99.136% of the principal amount and required semi-annual interest payments in March and September. On February 25, 2015, the Partnership repurchased and satisfied and discharged all of its previously outstanding 2020 Senior Notes with net proceeds from the issuance of the 2025 Senior Notes, as defined below, and cash on hand pursuant to a tender offer and redemption during the second quarter of fiscal 2015. In connection with this tender offer and redemption, the Partnership recognized a loss on the extinguishment of debt of $15,072 consisting of $11,124 for the redemption premium and related fees, as well as the write-off of $2,855 and $1,093 in unamortized debt origination costs and unamortized discount, respectively. 2024 Senior Notes On May 27, 2014, the Partnership and its 100%-owned subsidiary, Suburban Energy Finance Corp., completed a public offering of $525,000 in aggregate principal amount of 5.5% senior notes due June 1, 2024 (the “2024 Senior Notes”). The 2024 Senior Notes were issued at 100% of the principal amount and require semi-annual interest payments in June and December. The net proceeds from the issuance of the 2024 Senior Notes, along with cash on hand, were used to repurchase and satisfy and discharge all of the 2018 Senior Notes. The 2024 Senior Notes are redeemable, at the Partnership’s option, in whole or in part, at any time on or after June 1, 2019, in each case at the redemption prices described in the table below, together with any accrued and unpaid interest to the date of the redemption. Year Percentage 2019 102.750% 2020 101.833% 2021 100.917% 2022 and thereafter 100.000% 2025 Senior Notes On February 25, 2015, the Partnership and its 100%-owned subsidiary, Suburban Energy Finance Corp., completed a public offering of $250,000 in aggregate principal amount of 5.75% senior notes due March 1, 2025 (the “2025 Senior Notes”). The 2025 Senior Notes were issued at 100% of the principal amount and require semi-annual interest payments in March and September. The net proceeds from the issuance of the 2025 Senior Notes, along with cash on hand, were used to repurchase and satisfy and discharge all of the 2020 Senior Notes. The 2025 Senior Notes are redeemable, at the Partnership’s option, in whole or in part, at any time on or after March 1, 2020, in each case at the redemption prices described in the table below, together with any accrued and unpaid interest to the date of the redemption. Year Percentage 2020 102.875% 2021 101.917% 2022 100.958% 2023 and thereafter 100.000% The Partnership’s obligations under the 2021 Senior Notes, 2024 Senior Notes and 2025 Senior Notes (collectively, the “Senior Notes”) are unsecured and rank senior in right of payment to any future subordinated indebtedness and equally in right of payment with any future senior indebtedness. The Senior Notes are structurally subordinated to, which means they rank effectively behind, any debt and other liabilities of the Operating Partnership. The Partnership is permitted to redeem some or all of the Senior Notes at redemption prices and times as specified in the indentures governing the Senior Notes. The Senior Notes each have a change of control provision that would require the Partnership to offer to repurchase the notes at 101% of the principal amount repurchased, if a change of control, as defined in the indenture, occurs and is followed by a rating decline (a decrease in the rating of the notes by either Moody’s Investors Service or Standard and Poor’s Rating Group by one or more gradations) within 90 days of the consummation of the change of control. Credit Agreement The Operating Partnership has an amended and restated credit agreement entered into on January 5, 2012, as amended on August 1, 2012 and May 9, 2014 (collectively, the “Amended Credit Agreement”) that provides for a five-year $400,000 revolving credit facility (the “Revolving Credit Facility”), of which $100,000 was outstanding as of September 26, 2015 and September 27, 2014. Borrowings under the Revolving Credit Facility may be used for general corporate purposes, including working capital, capital expenditures and acquisitions. The Operating Partnership has the right to prepay any borrowings under the Revolving Credit Facility, in whole or in part, without penalty at any time prior to maturity. The amendment and restatement of the credit agreement on January 5, 2012 amended the previous credit agreement to, among other things, extend the maturity date from June 25, 2013 to January 5, 2017, reduce the borrowing rate and commitment fees, and amend certain affirmative and negative covenants. The amendment on August 1, 2012 also amended certain restrictive and affirmative covenants applicable to the Operating Partnership and the Partnership, as well as certain financial covenants, including (a) requiring the Partnership’s consolidated interest coverage ratio, as defined in the amendment, to be not less than 2.5 to 1.0 as of the end of any fiscal quarter; (b) prohibiting the total consolidated leverage ratio, as defined in the amendment, of the Partnership from being greater than 4.75 to 1.0 as of the end of any fiscal quarter (or 5.0 to 1.0 during an acquisition period as defined in the agreement). The amendment on May 9, 2014 made certain technical amendments with respect to agreements related to debt refinancing. The Partnership acts as a guarantor with respect to the obligations of the Operating Partnership under the Amended Credit Agreement pursuant to the terms and conditions set forth therein. The obligations under the Amended Credit Agreement are secured by liens on substantially all of the personal property of the Partnership, the Operating Partnership and their subsidiaries, as well as mortgages on certain real property. Borrowings under the Revolving Credit Facility of the Amended Credit Agreement bear interest at prevailing interest rates based upon, at the Operating Partnership’s option, LIBOR plus the applicable margin or the base rate, defined as the higher of the Federal Funds Rate plus ½ of 1%, the agent bank’s prime rate, or LIBOR plus 1%, plus in each case the applicable margin. The applicable margin is dependent upon the Partnership’s ratio of total debt to EBITDA on a consolidated basis, as defined in the Revolving Credit Facility. As of September 26, 2015, the interest rate for the Revolving Credit Facility was approximately 2.5%. The interest rate and the applicable margin will be reset at the end of each calendar quarter. In connection with the Amended Credit Agreement, the Operating Partnership entered into an interest rate swap agreement with a notional amount of $100,000, an effective date of June 25, 2013 and a termination date of January 5, 2017. Under this interest rate swap agreement, the Operating Partnership will pay a fixed interest rate of 1.63% to the issuing lender on the notional principal amount outstanding, and the issuing lender will pay the Operating Partnership a floating rate, namely LIBOR, on the same notional principal amount. The interest rate swap has been designated as a cash flow hedge. The amendment and restatement of the credit agreement on January 5, 2012 amended the previous credit agreement to, among other things, extend the maturity date from June 25, 2013 to January 5, 2017, reduce the borrowing rate and commitment fees, and amend certain affirmative and negative covenants. As of September 26, 2015, the Partnership had standby letters of credit issued under the Revolving Credit Facility in the aggregate amount of $46,183 which expire periodically through April 3, 2016. Therefore, as of September 26, 2015 the Partnership had available borrowing capacity of $253,817 under the Revolving Credit Facility. The Amended Credit Agreement and the Senior Notes both contain various restrictive and affirmative covenants applicable to the Operating Partnership and the Partnership, respectively, including (i) restrictions on the incurrence of additional indebtedness, and (ii) restrictions on certain liens, investments, guarantees, loans, advances, payments, mergers, consolidations, distributions, sales of assets and other transactions. Under the Amended Credit Agreement and the indentures governing the Senior Notes, the Operating Partnership and the Partnership are generally permitted to make cash distributions equal to available cash, as defined, as of the end of the immediately preceding quarter, if no event of default exists or would exist upon making such distributions, and with respect to the indentures governing the Senior Notes, the Partnership’s consolidated fixed charge coverage ratio, as defined, is greater than 1.75 to 1. The Partnership and the Operating Partnership were in compliance with all covenants and terms of the Senior Notes and the Amended Credit Agreement as of September 26, 2015. Debt origination costs representing the costs incurred in connection with the placement of, and the subsequent amendment to, long-term borrowings are capitalized within other assets and amortized on a straight-line basis over the term of the respective debt agreements. During fiscal 2015, the Partnership recognized charges of $2,855 to write-off unamortized debt origination costs associated with the tender offer and redemption of its 2020 Senior Notes. During fiscal 2014, the Partnership recognized charges of $5,230 to write-off unamortized debt origination costs associated with the tender offer and redemption of its 2018 Senior Notes. Other assets at September 26, 2015 and September 27, 2014 include debt origination costs with a net carrying amount of $18,458 and $21,023, respectively. The aggregate amounts of long-term debt maturities subsequent to September 26, 2015 are as follows: fiscal 2016: $-0-; fiscal 2017: $100,000; fiscal 2018: $-0-; fiscal 2019: $-0-; fiscal 2020: $-0-; and thereafter: $1,121,180.

Unit-Based Compensation Arrange

Unit-Based Compensation Arrangements	12 Months Ended
	Sep. 26, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Unit-Based Compensation Arrangements	8. Unit-Based Compensation Arrangements As described in Note 2, the Partnership recognizes compensation cost over the respective service period for employee services received in exchange for an award of equity, or equity-based compensation, based on the grant date fair value of the award. The Partnership measures liability awards under an equity-based payment arrangement based on re-measurement of the award’s fair value at the conclusion of each interim and annual reporting period until the date of settlement, taking into consideration the probability that the performance conditions will be satisfied. Restricted Unit Plans. In fiscal 2000 and fiscal 2009, the Partnership adopted the Suburban Propane Partners, L.P. 2000 Restricted Unit Plan and 2009 Restricted Unit Plan, as amended (collectively, the “Restricted Unit Plans”), respectively, which authorizes the issuance of Common Units to executives, managers and other employees and members of the Board of Supervisors of the Partnership. At their Tri-Annual Meeting on May 13, 2015, the Partnership’s Common Unitholders approved the authorization of an additional 1,200,000 Common Units of the Partnership to be available for grant pursuant to the 2009 Restricted Unit Plan. The total number of Common Units authorized for issuance under the Restricted Unit Plans was 3,102,122 as of September 26, 2015. In accordance with an August 6, 2013 amendment to the Restricted Unit Plans, unless otherwise stipulated by the Compensation Committee of the Partnership’s Board of Supervisors on or before the grant date, all restricted unit awards granted after the date of the amendment will vest 33.33% on each of the first three anniversaries of the award grant date. Prior to the August 6, 2013 amendment, unless otherwise stipulated by the Compensation Committee of the Partnership’s Board of Supervisors on or before the grant date, restricted units issued under the Restricted Unit Plans vest over time with 25% of the Common Units vesting at the end of each of the third and fourth anniversaries of the grant date and the remaining 50% of the Common Units vesting at the end of the fifth anniversary of the grant date. The Restricted Unit Plans participants are not eligible to receive quarterly distributions on, or vote, their respective restricted units until vested. Restricted units cannot be sold or transferred prior to vesting. The value of the restricted unit is established by the market price of the Common Unit on the date of grant, net of estimated future distributions during the vesting period. Restricted units are subject to forfeiture in certain circumstances as defined in the Restricted Unit Plans. Compensation expense for the unvested awards is recognized ratably over the vesting periods and is net of estimated forfeitures. The following is a summary of activity in the Restricted Unit Plans: Weighted Grant Date Fair Units Value Per Unit Outstanding September 29, 2012 442,851 $ 32.68 Granted 200,933 23.42 Forfeited (3,497 ) (32.15 ) Issued (112,660 ) (32.01 ) Outstanding September 28, 2013 527,627 29.30 Granted 256,273 37.43 Forfeited (3,119 ) (28.39 ) Issued (85,854 ) (31.23 ) Outstanding September 27, 2014 694,927 32.07 Granted 154,403 37.59 Forfeited (7,607 ) (31.04 ) Issued (214,324 ) (36.68 ) Outstanding September 26, 2015 627,399 $ 31.87 As of September 26, 2015, unrecognized compensation cost related to unvested restricted units awarded under the Restricted Unit Plans amounted to $5,211. Compensation cost associated with the unvested awards is expected to be recognized over a weighted-average period of 1.2 years. Compensation expense for the Restricted Unit Plans for fiscal 2015, 2014 and 2013 was $8,611, $7,390 and $3,888, respectively. Long-Term Incentive Plans. The Partnership has a non-qualified, unfunded long-term incentive plan for officers and key employees (the “LTIP”) which provides for payment, in the form of cash, of an award of equity-based compensation at the end of a three-year performance period. For the fiscal 2013 and 2012 awards, the level of compensation earned under the LTIP is based on the market performance of the Partnership’s Common Units on the basis of total return to Unitholders (“TRU”) compared to the TRU of a predetermined peer group consisting solely of other master limited partnerships, approved by the Compensation Committee of the Board of Supervisors, over the same three-year performance period. On August 6, 2013, the Compensation Committee of the Partnership’s Board of Supervisors adopted the 2014 Long-Term Incentive Plan of the Partnership (“2014 LTIP”) as a replacement for the prior LTIP. As a result, for the fiscal 2014 award, the level of compensation earned under the 2014 LTIP is based on the average distribution coverage ratio over the three-year measurement period. The average distribution coverage ratio is calculated as the Partnership’s average distributable cash flow, as defined in the 2014 LTIP, for each of the three years in the measurement period, subject to certain adjustments as set forth in the 2014 LTIP, divided by the amount of annualized cash distributions to be paid by the Partnership, based on the annualized cash distribution rate at the beginning of the measurement period. Compensation expense, which includes adjustments to previously recognized compensation expense for current period changes in the fair value of unvested awards, for fiscal 2015, 2014 and 2013 was $1,814, $120 and $1,439, respectively. The cash payouts in fiscal 2015, 2014 and 2013, which related to the fiscal 2012, 2011 and 2010 awards, were $-0- for all three periods.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Sep. 26, 2015
Defined Benefit Pension Plans And Defined Benefit Postretirement Plans Disclosure [Abstract]
Employee Benefit Plans	9. Employee Benefit Plans Defined Contribution Plan. The Partnership has an employee Retirement Savings and Investment Plan (the “401(k) Plan”) covering most employees. Employer matching contributions relating to the 401(k) Plan are a percentage of the participating employees’ elective contributions. The percentage of the Partnership’s contributions are based on a sliding scale depending on the Partnership’s achievement of annual performance targets. These contributions totaled $1,844, $1,848 and $1,915 for fiscal 2015, 2014 and 2013, respectively. Defined Pension and Retiree Health and Life Benefits Arrangements Pension Benefits. The Partnership has a noncontributory defined benefit pension plan which was originally designed to cover all eligible employees of the Partnership who met certain requirements as to age and length of service. Effective January 1, 1998, the Partnership amended its defined benefit pension plan to provide benefits under a cash balance formula as compared to a final average pay formula which was in effect prior to January 1, 1998. Effective January 1, 2000, participation in the defined benefit pension plan was limited to eligible existing participants on that date with no new participants eligible to participate in the plan. On September 20, 2002, the Board of Supervisors approved an amendment to the defined benefit pension plan whereby, effective January 1, 2003, future service credits ceased and eligible employees receive interest credits only toward their ultimate retirement benefit. Contributions, as needed, are made to a trust maintained by the Partnership. Contributions to the defined benefit pension plan are made by the Partnership in accordance with the Employee Retirement Income Security Act of 1974 minimum funding standards plus additional amounts made at the discretion of the Partnership, which may be determined from time to time. There were no minimum funding requirements for the defined benefit pension plan for fiscal 2015, 2014 or 2013. During the last decade, cash balance plans came under increased scrutiny which resulted in litigation pertaining to the cash balance feature and the Internal Revenue Service (“IRS”) issued additional regulations governing these types of plans. In fiscal 2010, the IRS completed its review of the Partnership’s defined benefit pension plan and issued a favorable determination letter pertaining to the cash balance formula. However, there can be no assurances that future legislative developments will not have an adverse effect on the Partnership’s results of operations or cash flows. Retiree Health and Life Benefits. The Partnership provides postretirement health care and life insurance benefits for certain retired employees. Partnership employees hired prior to July 1993 are eligible for postretirement life insurance benefits if they reach a specified retirement age while working for the Partnership. Partnership employees hired prior to July 1993 and who retired prior to March 1998 are eligible for postretirement health care benefits if they reached a specified retirement age while working for the Partnership. Effective January 1, 2000, the Partnership terminated its postretirement health care benefit plan for all eligible employees retiring after March 1, 1998. All active employees who were eligible to receive health care benefits under the postretirement plan subsequent to March 1, 1998, were provided an increase to their accumulated benefits under the cash balance pension plan. The Partnership’s postretirement health care and life insurance benefit plans are unfunded. Effective January 1, 2006, the Partnership changed its postretirement health care plan from a self-insured program to one that is fully insured under which the Partnership pays a portion of the insurance premium on behalf of the eligible participants. The Partnership recognizes the funded status of pension and other postretirement benefit plans as an asset or liability on the balance sheet and recognizes changes in the funded status in other comprehensive income (loss) in the year the changes occur. The Partnership uses the date of its consolidated financial statements as the measurement date of plan assets and obligations. Projected Benefit Obligation, Fair Value of Plan Assets and Funded Status. The following tables provide a reconciliation of the changes in the benefit obligations and the fair value of the plan assets for fiscal 2015 and 2014 and a statement of the funded status for both years. Under the Partnership’s cash balance defined benefit pension plan, the accumulated benefit obligation and the projected benefit obligation are the same. Pension Benefits Retiree Health and Life Benefits 2015 2014 2015 2014 Reconciliation of benefit obligations: Benefit obligation at beginning of year $ 149,836 $ 148,631 $ 16,954 $ 17,754 Interest cost 5,128 5,774 575 645 Actuarial loss (gain) 5,239 8,459 (1,281 ) (278 ) Lump sum benefits paid (5,777 ) (5,401 ) — — Ordinary benefits paid (7,519 ) (7,627 ) (954 ) (1,167 ) Benefit obligation at end of year $ 146,907 149,836 $ 15,294 $ 16,954 Reconciliation of fair value of plan assets: Fair value of plan assets at beginning of year $ 117,771 $ 120,776 $ — $ — Actual return on plan assets (172 ) 10,023 — — Employer contributions — — 954 1,167 Lump sum benefits paid (5,777 ) (5,401 ) — — Ordinary benefits paid (7,519 ) (7,627 ) (954 ) (1,167 ) Fair value of plan assets at end of year $ 104,303 $ 117,771 $ — $ — Funded status: Funded status at end of year $ (42,604 ) $ (32,065 ) $ (15,294 ) $ (16,954 ) Amounts recognized in consolidated balance sheets consist of: Net amount recognized at end of year $ (42,604 ) $ (32,065 ) $ (15,294 ) $ (16,954 ) Less: current portion — — 1,025 1,276 Noncurrent benefit liability $ (42,604 ) $ (32,065 ) $ (14,269 ) $ (15,678 ) Amounts not yet recognized in net periodic benefit cost and included in accumulated other comprehensive income (loss): Actuarial net (loss) gain $ (52,836 ) $ (49,034 ) $ 4,865 $ 3,780 Prior service credits — — 399 889 Net amount recognized in accumulated other comprehensive (loss) income $ (52,836 ) $ (49,034 ) $ 5,264 $ 4,669 The amounts in accumulated other comprehensive loss as of September 26, 2015 that are expected to be recognized as components of net periodic benefit costs during fiscal 2016 are expenses of $5,218 and credits of ($698) for pension and other postretirement benefits, respectively. Plan Assets. The Partnership’s investment policies and strategies, as set forth in the Investment Management Policy and Guidelines, are monitored by a Benefits Committee comprised of six members of management. The Partnership employs a liability driven investment strategy, which seeks to increase the correlation of the plan’s assets and liabilities to reduce the volatility of the plan’s funded status. This strategy has resulted in an asset allocation that is largely comprised of investments in funds of fixed income securities. The target asset mix is as follows: (i) fixed income securities portion of the portfolio should range between 80% and 90%; and (ii) equity securities portion of the portfolio should range between 10% and 20%. The following table presents the actual allocation of assets held in trust as of: September 26, September 27, 2015 2014 Fixed income securities 86% 85% Equity securities 14% 15% 100% 100% The Partnership’s valuations include the use of the funds’ reported net asset values for commingled fund investments. Commingled funds are valued at the net asset value of its underlying securities. The valuation of the assets held by the commingled funds are based on observable market data using level 1 and 2 inputs within the fair value framework. The assets of the defined benefit pension plan have no significant concentration of risk and there are no restrictions on these investments. The following table describes the measurement of the Partnership’s pension plan assets by asset category as of: September 26, September 27, 2015 2014 Short term investments (1) $ 99 $ 1,500 Equity securities: (1) (2) Domestic 5,264 6,370 International 8,923 10,916 Fixed income securities (1) (3) 90,017 98,985 $ 104,303 $ 117,771 (1) Includes funds which are not publicly traded and are valued at the net asset value of the units provided by the fund issuer. (2) Includes funds which invest primarily in a diversified portfolio of publicly traded U.S. and Non-U.S. common stock. (3) Includes funds which invest primarily in publicly traded and non-publicly traded, investment grade corporate bonds, U.S. government bonds and asset-backed securities. Projected Contributions and Benefit Payments. The Partnership expects to contribute approximately $700 to the defined benefit pension plan during fiscal 2016. Estimated future benefit payments for both pension and retiree health and life benefits are as follows: Pension Retiree Health and Fiscal Year Benefits Life Benefits 2016 $ 31,031 $ 1,025 2017 11,103 959 2018 11,901 900 2019 10,585 838 2020 10,098 765 2021 through 2025 44,296 2,863 Estimated future pension benefit payments assumes that age 65 or older active and non-active eligible participants in the pension plan that had not received a benefit payment prior to fiscal 2016 will elect to receive a benefit payment in fiscal 2016. In addition, for all periods presented, estimated future pension benefit payments assumes that participants will elect a lump sum payment in the fiscal year that the participant becomes eligible to receive benefits. Effect on Operations. The following table provides the components of net periodic benefit costs included in operating expenses for fiscal 2015, 2014 and 2013: Pension Benefits Retiree Health and Life Benefits 2015 2014 2013 2015 2014 2013 Interest cost $ 5,128 $ 5,774 $ 5,229 $ 575 $ 645 $ 594 Expected return on plan assets (4,913 ) (5,102 ) (5,281 ) — — — Amortization of prior service credit — — — (490 ) (490 ) (490 ) Settlement charge 2,000 — — — — — Recognized net actuarial loss (gain) 4,522 4,492 5,285 (196 ) (181 ) — Net periodic benefit costs $ 6,737 $ 5,164 $ 5,233 $ (111 ) $ (26 ) $ 104 During fiscal 2015, lump sum pension settlement payments to either terminated or retired individuals amounted to $5,777, which exceeded the settlement threshold (combined service and interest costs of net periodic pension cost) of $5,128 for fiscal 2015, and as a result, the Partnership was required to recognize a non-cash settlement charge of $2,000 during fiscal 2015. The non-cash charge was required to accelerate recognition of a portion of cumulative unamortized losses in the defined benefit pension plan. During fiscal 2014 and 2013, the amount of the pension benefit obligation settled through lump sum payments did not exceed the settlement threshold; therefore, a settlement charge was not required to be recognized in either of those fiscal years. Actuarial Assumptions. The assumptions used in the measurement of the Partnership’s benefit obligations as of September 26, 2015 and September 27, 2014 are shown in the following table: Pension Benefits Retiree Health and Life Benefits 2015 2014 2015 2014 Weighted-average discount rate 3.875 % 3.875 % 3.500 % 3.500 % Average rate of compensation increase n/a n/a n/a n/a Health care cost trend n/a n/a 7.100 % 7.120 % The assumptions used in the measurement of net periodic pension benefit and postretirement benefit costs for fiscal 2015, 2014 and 2013 are shown in the following table: Pension Benefits Retiree Health and Life Benefits 2015 2014 2013 2015 2014 2013 Weighted-average discount rate 3.875 % 4.375 % 3.500 % 3.500 % 3.750 % 3.000 % Average rate of compensation increase n/a n/a n/a n/a n/a n/a Weighted-average expected long-term rate of return on plan assets 4.900 % 4.900 % 4.500 % n/a n/a n/a Health care cost trend n/a n/a n/a 7.120 % 7.330 % 7.530 % The discount rate assumption takes into consideration current market expectations related to long-term interest rates and the projected duration of the Partnership’s pension obligations based on a benchmark index with similar characteristics as the expected cash flow requirements of the Partnership’s defined benefit pension plan over the long-term. The expected long-term rate of return on plan assets assumption reflects estimated future performance in the Partnership’s pension asset portfolio considering the investment mix of the pension asset portfolio and historical asset performance. The expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the market-related value of plan assets. The market-related value of pension plan assets is the fair value of the assets. Unrecognized actuarial gains and losses in excess of 10% of the greater of the projected benefit obligation and the market-related value of plan assets are amortized over the expected average remaining service period of active employees expected to receive benefits under the plan. The 7.10% increase in health care costs assumed at September 26, 2015 is assumed to decrease gradually to 4.50% in fiscal 2040 and to remain at that level thereafter. An increase or decrease of the assumed health care cost trend rates by 1.0% in each year would have no material impact to the Partnership’s benefit obligation as of September 26, 2015 nor the aggregate of service and interest components of net periodic postretirement benefit expense for fiscal 2015. The Partnership has concluded that the prescription drug benefits within the retiree medical plan do not entitle the Partnership to an available Medicare subsidy. Multi-Employer Pension Plans. As a result of the Inergy Propane Acquisition, the Partnership contributes to multi-employer pension plans (“MEPPs”) in accordance with various collective bargaining agreements covering union employees. As one of the many participating employers in these MEPPs, the Partnership is responsible with the other participating employers for any plan underfunding. During fiscal 2013, the Partnership established an accrual of $7,000 for its estimated obligation to certain MEPPs due to the Partnership’s voluntary partial withdrawal from one such MEPP and full withdrawal from four MEPPs. During fiscal 2015, the Partnership accrued $11,300 for its further voluntary partial withdrawal from the aforementioned MEPP. As of September 26, 2015 and September 27, 2014, the Partnership’s estimated obligation to these MEPPs was $18,041 and $6,880, respectively. Due to the uncertainty regarding future factors that could impact the withdrawal liability, the Partnership is unable to determine the timing of the payment of the future withdrawal liability, or additional future withdrawal liability, if any. The Partnership’s contributions to a particular MEPP are established by the applicable collective bargaining agreements (“CBAs”); however, the required contributions may increase based on the funded status of an MEPP and legal requirements of the Pension Protection Act of 2006 (the “PPA”), which requires substantially underfunded MEPPs to implement a funding improvement plan (“FIP”) or a rehabilitation plan (“RP”) to improve their funded status. Factors that could impact funded status of an MEPP include, without limitation, investment performance, changes in the participant demographics, decline in the number of contributing employers, changes in actuarial assumptions and the utilization of extended amortization provisions. While no multi-employer pension plan that the Partnership contributed to is individually significant to the Partnership, the table below discloses the MEPPs to which the Partnership contributes. The financial health of a MEPP is indicated by the zone status, as defined by the PPA, which represents the funded status of the plan as certified by the plan's actuary. Plans in the red zone are less than 65% funded, the yellow zone are between 65% and 80% funded, and green zone are at least 80% funded. Total contributions made by the Partnership to multi-employer pension plans for the fiscal year ended September 26, 2015 are shown below. EIN/Pension PPA Zone Status Contributions Contributions greater than 5% of Total Plan Expiration Pension Fund Plan Number 2015 2014 FIP/RP Status 2015 2014 2013 Contributions date of CBA New England Teamsters & Trucking Industry Pension Fund (a) 04-6372430 Red Red Implemented $ 584 $ 616 $ 562 No April 2016 - March 2017 Local 282 Pension Trust (b) 11-6245313 Green Green n/a 269 336 284 No August 2019 Teamsters Industrial Employees Pension Fund (c) 22-6099363 Green Green n/a 200 185 179 Yes June 2017 Other (d) 20 31 137 No n/a $ 1,073 $ 1,168 $ 1,162 (a) Based on most recent available valuation information for plan year ended September 2014. (b) Based on most recent available valuation information for plan year ended February 2014. (c) Based on most recent available valuation information for plan year ended December 2014. (d) Includes the MEPPs from which the Partnership withdrew in fiscal 2013. Additionally, the Partnership contributes to certain multi-employer plans that provide health and welfare benefits and defined annuity plans. Contributions to those plans were $1,817, $1,897 and $2,040 for fiscal 2015, fiscal 2014 and fiscal 2013, respectively.

Financial Instruments and Risk

Financial Instruments and Risk Management	12 Months Ended
	Sep. 26, 2015
Fair Value Disclosures [Abstract]
Financial Instruments and Risk Management	10. Financial Instruments and Risk Management Cash and Cash Equivalents. The fair value of cash and cash equivalents is not materially different from their carrying amount because of the short-term maturity of these instruments. Derivative Instruments and Hedging Activities. The Partnership measures the fair value of its exchange-traded commodity-related options and futures contracts using Level 1 inputs, the fair value of its commodity-related swap contracts and interest rate swaps using Level 2 inputs and the fair value of its over-the-counter commodity-related options contracts using Level 3 inputs. The Partnership’s over-the-counter options contracts are valued based on an internal option model. The inputs utilized in the model are based on publicly available information, as well as broker quotes. The following summarizes the fair value of the Partnership’s derivative instruments and their location in the consolidated balance sheets as of September 26, 2015 and September 27, 2014, respectively: As of September 26, 2015 As of September 27, 2014 Asset Derivatives Location Fair Value Location Fair Value Derivatives not designated as hedging instruments: Commodity-related derivatives Other current assets $ 7,013 Other current assets $ 3,924 Other assets 485 Other assets 62 $ 7,498 $ 3,986 Liability Derivatives Location Fair Value Location Fair Value Derivatives designated as hedging instruments: Interest rate swap Other current liabilities $ 1,112 Other current liabilities $ 1,257 Other liabilities 200 Other liabilities 283 $ 1,312 $ 1,540 Derivatives not designated as hedging instruments: Commodity-related derivatives Other current liabilities $ — Other current liabilities $ 1,527 Other liabilities 2,567 Other liabilities 53 $ 2,567 $ 1,580 The following summarizes the reconciliation of the beginning and ending balances of assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs: Fair Value Measurement Using Significant Unobservable Inputs (Level 3) Fiscal 2015 Fiscal 2014 Assets Liabilities Assets Liabilities Beginning balance of over-the-counter options $ 1,512 $ — $ 1,847 $ — Beginning balance realized during the period (1,450 ) — (1,166 ) — Contracts purchased during the period 2,067 347 1,145 — Change in the fair value of outstanding contracts 652 — (314 ) — Ending balance of over-the-counter options $ 2,781 $ 347 $ 1,512 $ — As of September 26, 2015 and September 27, 2014, the Partnership’s outstanding commodity-related derivatives had a weighted average maturity of approximately seven and four months, respectively. The effect of the Partnership’s derivative instruments on the consolidated statements of operations for fiscal 2015, 2014 and 2013 are as follows: Amount of Gains Gains (Losses) Reclassified from (Losses) Accumulated OCI into Income Recognized in OCI (Effective Portion) Derivatives in Cash Flow Hedging Relationships (Effective Portion) Location Amount Interest rate swaps: Fiscal 2015 $ (1,159 ) Interest expense $ (1,388 ) Fiscal 2014 $ (518 ) Interest expense $ (1,406 ) Fiscal 2013 $ 584 Interest expense $ (2,465 ) Derivatives Not Designated as Hedging Instruments Location of Gains (Losses) Recognized in Income Amount Commodity-related derivatives: Fiscal 2015 Cost of products sold $ 1,855 Fiscal 2014 Cost of products sold $ 306 Fiscal 2013 Cost of products sold $ (4,318 ) The following table presents the fair value of the Partnership’s recognized derivative assets and liabilities on a gross basis and amounts offset on the consolidated balance sheets subject to enforceable master netting arrangements or similar agreements: As of September 26, 2015 Net amounts presented in the Gross amounts Effects of netting balance sheet Asset Derivatives Commodity-related derivatives $ 13,063 $ (5,565 ) $ 7,498 Interest rate swap 740 (740 ) — $ 13,803 $ (6,305 ) $ 7,498 Liability Derivatives Commodity-related derivatives $ 8,132 $ (5,565 ) $ 2,567 Interest rate swap 2,052 (740 ) 1,312 $ 10,184 $ (6,305 ) $ 3,879 As of September 27, 2014 Net amounts presented in the Gross amounts Effects of netting balance sheet Asset Derivatives Commodity-related derivatives $ 9,533 $ (5,547 ) $ 3,986 Interest rate swap 2,139 (2,139 ) — $ 11,672 $ (7,686 ) $ 3,986 Liability Derivatives Commodity-related derivatives $ 7,127 $ (5,547 ) $ 1,580 Interest rate swap 3,679 (2,139 ) 1,540 $ 10,806 $ (7,686 ) $ 3,120 The Partnership had $553 and $-0- posted cash collateral as of September 26, 2015 and September 27, 2014, respectively, with its brokers for outstanding commodity-related derivatives. Concentrations. The Partnership’s principal customers are residential and commercial end users of propane and fuel oil and refined fuels served by 700 locations in 41 states. No single customer accounted for more than 10% of revenues during fiscal 2015, 2014 or 2013 and no concentration of receivables exists as of September 26, 2015 or September 27, 2014. During fiscal 2015, Crestwood Midstream Partners L.P., Enterprise Products Partners L.P. and Targa Liquids Marketing and Trade LLC provided approximately 20%, 13% and 12% of the Partnership’s total propane purchases, respectively. No other single supplier accounted for more than 10% of the Partnership’s propane purchases in fiscal 2015. The Partnership believes that, if supplies from any of these suppliers were interrupted, it would be able to secure adequate propane supplies from other sources without a material disruption of its operations. Credit Risk. Exchange-traded futures and options contracts are traded on and guaranteed by the NYMEX and as a result, have minimal credit risk. Futures contracts traded with brokers of the NYMEX require daily cash settlements in margin accounts. The Partnership is subject to credit risk with over-the-counter swaps and options contracts entered into with various third parties to the extent the counterparties do not perform. The Partnership evaluates the financial condition of each counterparty with which it conducts business and establishes credit limits to reduce exposure to credit risk based on non-performance. The Partnership does not require collateral to support the contracts. Bank Debt and Senior Notes. The fair value of the Revolving Credit Facility approximates the carrying value since the interest rates are adjusted quarterly to reflect market conditions. Based upon quoted market prices, the fair value of the Partnership’s 2021 Senior Notes, 2024 Senior Notes and 2025 Senior Notes was $363,922, $498,750 and $241,250, respectively, as of September 26, 2015.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Sep. 26, 2015
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	11. Commitments and Contingencies Commitments. The Partnership leases certain property, plant and equipment, including portions of the Partnership’s vehicle fleet, for various periods under noncancelable leases. Rental expense under operating leases was $32,737, $31,849 and $33,036 for fiscal 2015, 2014 and 2013, respectively. Future minimum rental commitments under noncancelable operating lease agreements as of September 26, 2015 are as follows: Fiscal Year Minimum Lease Payments 2016 $ 22,422 2017 16,894 2018 13,404 2019 10,038 2020 7,857 2021 and thereafter 7,876 Contingencies. Self-Insurance. As described in Note 2, the Partnership is self-insured for general and product, workers’ compensation and automobile liabilities up to predetermined amounts above which third party insurance applies. At September 26, 2015 and September 27, 2014, the Partnership had accrued liabilities of $57,083 and $62,450, respectively, representing the total estimated losses under these self-insurance programs. For the portion of the estimated liability that exceeds insurance deductibles, the Partnership records an asset within other assets (or prepaid expenses and other current assets, as applicable) related to the amount of the liability expected to be covered by insurance which amounted to $15,783 and $18,410 as of September 26, 2015 and September 27, 2014, respectively. Legal Matters. The Partnership’s operations are subject to operating hazards and risks normally incidental to handling, storing and delivering combustible liquids such as propane. The Partnership has been, and will continue to be, a defendant in various legal proceedings and litigation as a result of these operating hazards and risks, and as a result of other aspects of its business. Although any litigation is inherently uncertain, based on past experience, the information currently available to the Partnership, and the amount of its accrued insurance liabilities, the Partnership does not believe that currently pending or threatened litigation matters, or known claims or known contingent claims, will have a material adverse effect on its results of operations, financial condition or cash flow.

Guarantees

Guarantees	12 Months Ended
	Sep. 26, 2015
Guarantees [Abstract]
Guarantees	12. Guarantees The Partnership has residual value guarantees associated with certain of its operating leases, related primarily to transportation equipment, with remaining lease periods scheduled to expire periodically through fiscal 2022. Upon completion of the lease period, the Partnership guarantees that the fair value of the equipment will equal or exceed the guaranteed amount, or the Partnership will pay the lessor the difference. Although the fair value of equipment at the end of its lease term has historically exceeded the guaranteed amounts, the maximum potential amount of aggregate future payments the Partnership could be required to make under these leasing arrangements, assuming the equipment is deemed worthless at the end of the lease term, was $14,397 as of September 26, 2015. The fair value of residual value guarantees for outstanding operating leases was de minimis as of September 26, 2015 and September 27, 2014.

Amounts Reclassified Out of Acc

Amounts Reclassified Out of Accumulated Other Comprehensive Income	12 Months Ended
	Sep. 26, 2015
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Amounts Reclassified Out of Accumulated Other Comprehensive Income	13. Amounts Reclassified Out of Accumulated Other Comprehensive Income The following table summarizes amounts reclassified out of accumulated other comprehensive (loss) income for the years ended September 26, 2015, September 27, 2014 and September 28, 2013: Year Ended September 26, September 27, September 28, 2015 2014 2013 Cash Flow Hedges Balance, beginning of period $ (1,540 ) $ (2,428 ) $ (5,477 ) Other comprehensive income before reclassifications: Unrealized (losses) gains (1,159 ) (518 ) 584 Reclassifications to earnings: Realized losses ( a 1,388 1,406 2,465 Other comprehensive income 229 888 3,049 Balance, end of period $ (1,311 ) $ (1,540 ) $ (2,428 ) Pension Benefits Balance, beginning of period $ (49,034 ) $ (49,987 ) $ (59,398 ) Other comprehensive income before reclassifications: Net change in funded status of benefit plan (10,324 ) (3,539 ) 4,126 Reclassifications to earnings: Recognition of net actuarial loss for pension settlement ( b 2,000 — — Amortization of net loss ( b 4,522 4,492 5,285 Other comprehensive (loss) income (3,802 ) 953 9,411 Balance, end of period $ (52,836 ) $ (49,034 ) $ (49,987 ) Postretirement Benefits Balance, beginning of period $ 4,669 $ 5,062 $ 3,768 Other comprehensive income before reclassifications: Net change in plan obligation 1,281 278 1,784 Reclassifications to earnings: Amortization of prior service credits ( b (490 ) (490 ) (490 ) Amortization of net gain ( b (196 ) (181 ) — Other comprehensive income (loss) 595 (393 ) 1,294 Balance, end of period $ 5,264 $ 4,669 $ 5,062 Accumulated Other Comprehensive Income (Loss) Balance, beginning of period $ (45,905 ) $ (47,353 ) $ (61,107 ) Other comprehensive income before reclassifications (10,202 ) (3,779 ) 6,494 Recognition of net actuarial loss for pension settlement 2,000 — — Reclassifications to earnings 5,224 5,227 7,260 Other comprehensive (loss) income (2,978 ) 1,448 13,754 Balance, end of period $ (48,883 ) $ (45,905 ) $ (47,353 ) (a) Reclassification of realized losses on cash flow hedges are recognized in interest expense. (b) These amounts are included in the computation of net periodic benefit cost. See Note 9, “Employee Benefit Plans”.

Public Offerings

Public Offerings	12 Months Ended
	Sep. 26, 2015
Proceeds From Issuance Or Sale Of Equity [Abstract]
Public Offerings	14. Public Offerings On May 17, 2013, the Partnership sold 2,700,000 Common Units in a public offering at a price of $48.16 per Common Unit, realizing proceeds of $124,684, net of underwriting commissions and other offering expenses. On May 22, 2013, following the underwriters’ exercise of their over-allotment option, the Partnership sold an additional 405,000 Common Units at $48.16 per Common Unit, generating additional proceeds of $18,760, net of underwriting commissions. The net proceeds from the offering, including the net proceeds from the underwriters’ exercise of their over-allotment option, were used to redeem $133,400 of the Partnership’s 2021 Senior Notes in August 2013.

Segment Information

Segment Information	12 Months Ended
	Sep. 26, 2015
Segment Reporting [Abstract]
Segment Information	15. Segment Information The Partnership manages and evaluates its operations in four operating segments, three of which are reportable segments: Propane, Fuel Oil and Refined Fuels and Natural Gas and Electricity. The chief operating decision maker evaluates performance of the operating segments using a number of performance measures, including gross margins and income before interest expense and provision for income taxes (operating profit). Costs excluded from these profit measures are captured in Corporate and include corporate overhead expenses not allocated to the operating segments. Unallocated corporate overhead expenses include all costs of back office support functions that are reported as general and administrative expenses within the consolidated statements of operations. In addition, certain costs associated with field operations support that are reported in operating expenses within the consolidated statements of operations, including purchasing, training and safety, are not allocated to the individual operating segments. Thus, operating profit for each operating segment includes only the costs that are directly attributable to the operations of the individual segment. The accounting policies of the operating segments are otherwise the same as those described in the summary of significant accounting policies in Note 2. The propane segment is primarily engaged in the retail distribution of propane to residential, commercial, industrial and agricultural customers and, to a lesser extent, wholesale distribution to large industrial end users. In the residential and commercial markets, propane is used primarily for space heating, water heating, cooking and clothes drying. Industrial customers use propane generally as a motor fuel burned in internal combustion engines that power over-the-road vehicles, forklifts and stationary engines, to fire furnaces and as a cutting gas. In the agricultural markets, propane is primarily used for tobacco curing, crop drying, poultry brooding and weed control. The fuel oil and refined fuels segment is primarily engaged in the retail distribution of fuel oil, diesel, kerosene and gasoline to residential and commercial customers for use primarily as a source of heat in homes and buildings. The natural gas and electricity segment is engaged in the marketing of natural gas and electricity to residential and commercial customers in the deregulated energy markets of New York and Pennsylvania. Under this operating segment, the Partnership owns the relationship with the end consumer and has agreements with the local distribution companies to deliver the natural gas or electricity from the Partnership’s suppliers to the customer. Activities in the “all other” category include the Partnership’s service business, which is primarily engaged in the sale, installation and servicing of a wide variety of home comfort equipment, particularly in the areas of heating and ventilation. The following table presents certain data by reportable segment and provides a reconciliation of total operating segment information to the corresponding consolidated amounts for the periods presented: Year Ended September 26, September 27, September 28, 2015 2014 2013 Revenues: Propane $ 1,176,980 $ 1,606,840 $ 1,357,102 Fuel oil and refined fuels 127,495 194,684 208,957 Natural gas and electricity 66,865 87,093 79,432 All other 45,639 49,640 58,115 Total revenues $ 1,416,979 $ 1,938,257 $ 1,703,606 Operating income (loss): Propane $ 280,761 $ 295,916 $ 287,473 Fuel oil and refined fuels 7,621 2,473 (2,799 ) Natural gas and electricity 14,614 10,818 11,565 All other (25,409 ) (25,644 ) (26,483 ) Corporate (99,829 ) (93,437 ) (92,780 ) Total operating income 177,758 190,126 176,976 Reconciliation to net income: Loss on debt extinguishment 15,072 11,589 2,144 Interest expense, net 77,634 83,261 95,427 Provision for income taxes 700 767 607 Net income $ 84,352 $ 94,509 $ 78,798 Depreciation and amortization: Propane $ 110,728 $ 106,491 $ 104,533 Fuel oil and refined fuels 3,885 5,429 4,634 Natural gas and electricity 8 46 198 All other 288 699 638 Corporate 18,385 23,734 20,381 Total depreciation and amortization $ 133,294 $ 136,399 $ 130,384 As of September 26, September 2015 2014 Assets: Propane $ 2,209,343 $ 2,365,320 Fuel oil and refined fuels 58,077 69,360 Natural gas and electricity 13,253 13,992 All other 2,888 3,342 Corporate 202,169 157,349 Total assets $ 2,485,730 $ 2,609,363

SCHEDULE II VALUATION AND QUALI

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
	Sep. 26, 2015
Valuation And Qualifying Accounts [Abstract]
SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS	Page Schedule II Valuation and Qualifying Accounts – Years Ended September 26, 2015, September 27, 2014 and September 28, 2013 S-2 SCHEDULE II SUBURBAN PROPANE PARTNERS, L.P. AND SUBSIDIARIES VALUATION AND QUALIFYING ACCOUNTS (in thousands) Balance at Beginning of Charged (credited) to Costs and Expenses Other Additions Deductions (a) Balance at End of Period Year Ended September 28, 2013 Allowance for doubtful accounts $ 4,347 $ 6,717 $ - $ (4,278 ) $ 6,786 Valuation allowance for deferred tax assets 36,635 9,771 - - 46,406 Year Ended September 27, 2014 Allowance for doubtful accounts $ 6,786 $ 11,933 $ - $ (7,597 ) $ 11,122 Valuation allowance for deferred tax assets 46,406 5,458 - - 51,864 Year Ended September 26, 2015 Allowance for doubtful accounts $ 11,122 $ (397 ) $ - $ (7,205 ) $ 3,520 Valuation allowance for deferred tax assets 51,864 2,181 - - 54,045 (a) Represents amounts that did not impact earnings.

Summary of Significant Accoun24

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 26, 2015
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation. The consolidated financial statements include the accounts of the Partnership, the Operating Partnership and all of its direct and indirect subsidiaries. All intercompany transactions and account balances have been eliminated. The Partnership consolidates the results of operations, financial condition and cash flows of the Operating Partnership as a result of the Partnership’s 100% limited partner interest in the Operating Partnership.
Fiscal Period	Fiscal Period. The Partnership uses a 52/53 week fiscal year which ends on the last Saturday in September. The Partnership’s fiscal quarters are generally 13 weeks in duration. When the Partnership’s fiscal year is 53 weeks long, the corresponding fourth quarter is 14 weeks in duration. Fiscal 2015, fiscal 2014 and fiscal 2013 included 52 weeks of operations.
Revenue Recognition	Revenue Recognition. Sales of propane, fuel oil and refined fuels are recognized at the time product is delivered to the customer. Revenue from the sale of appliances and equipment is recognized at the time of sale or when installation is complete, as applicable. Revenue from repairs, maintenance and other service activities is recognized upon completion of the service. Revenue from service contracts is recognized ratably over the service period. Revenue from the natural gas and electricity business is recognized based on customer usage as determined by meter readings for amounts delivered, some of which may be unbilled at the end of each accounting period. Revenue from annually billed tank fees is deferred at the time of billings and recognized on a straight-line basis over one year.
Fair Value Measurements	Fair Value Measurements. The Partnership measures certain of its assets and liabilities at fair value, which is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants – in either the principal market or the most advantageous market. The principal market is the market with the greatest level of activity and volume for the asset or liability. The common framework for measuring fair value utilizes a three-level hierarchy to prioritize the inputs used in the valuation techniques to derive fair values. The basis for fair value measurements for each level within the hierarchy is described below with Level 1 having the highest priority and Level 3 having the lowest. · Level 1: Quoted prices in active markets for identical assets or liabilities. · Level 2: Quoted prices in active markets for similar assets or liabilities; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets. · Level 3: Valuations derived from valuation techniques in which one or more significant inputs are unobservable.
Business Combinations	Business Combinations. The Partnership accounts for business combinations using the acquisition method and accordingly, the assets and liabilities of the acquired entities are recorded at their estimated fair values at the acquisition date. Goodwill represents the excess of the purchase price over the fair value of the net assets acquired, including the amount assigned to identifiable intangible assets. The primary drivers that generate goodwill are the value of synergies between the acquired entities and the Partnership, and the acquired assembled workforce, neither of which qualifies as an identifiable intangible asset. Identifiable intangible assets with finite lives are amortized over their useful lives. The results of operations of acquired businesses are included in the consolidated financial statements from the acquisition date. The Partnership expenses all acquisition-related costs as incurred.
Use of Estimates	Use of Estimates. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates have been made by management in the areas of self-insurance and litigation reserves, pension and other postretirement benefit liabilities and costs, valuation of derivative instruments, depreciation and amortization of long-lived assets, asset impairment assessments, tax valuation allowances, allowances for doubtful accounts, and purchase price allocation for acquired businesses. Actual results could differ from those estimates, making it reasonably possible that a material change in these estimates could occur in the near term.
Cash and Cash Equivalents	Cash and Cash Equivalents. The Partnership considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. The carrying amount approximates fair value because of the short maturity of these instruments.
Inventories	Inventories. Inventories are stated at the lower of cost or market. Cost is determined using a weighted average method for propane, fuel oil and refined fuels and natural gas, and a standard cost basis for appliances, which approximates average cost.
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities. Commodity Price Risk. Given the retail nature of its operations, the Partnership maintains a certain level of priced physical inventory to help ensure its field operations have adequate supply commensurate with the time of year. The Partnership’s strategy is to keep its physical inventory priced relatively close to market for its field operations. The Partnership enters into a combination of exchange-traded futures and option contracts and, in certain instances, over-the-counter options and swap contracts (collectively, “derivative instruments”) to hedge price risk associated with propane and fuel oil physical inventories, as well as future purchases of propane or fuel oil used in its operations and to help ensure adequate supply during periods of high demand. In addition, the Partnership sells propane and fuel oil to customers at fixed prices, and enters into derivative instruments to hedge a portion of its exposure to fluctuations in commodity prices as a result of selling the fixed price contracts. Under this risk management strategy, realized gains or losses on derivative instruments will typically offset losses or gains on the physical inventory once the product is sold or delivered as it pertains to fixed price contracts. All of the Partnership’s derivative instruments are reported on the consolidated balance sheet at their fair values. In addition, in the course of normal operations, the Partnership routinely enters into contracts such as forward priced physical contracts for the purchase or sale of propane and fuel oil that qualify for and are designated as normal purchase or normal sale contracts. Such contracts are exempted from the fair value accounting requirements and are accounted for at the time product is purchased or sold under the related contract. The Partnership does not use derivative instruments for speculative trading purposes. Market risks associated with derivative instruments are monitored daily for compliance with the Partnership’s Hedging and Risk Management Policy which includes volume limits for open positions. Priced on-hand inventory is also reviewed and managed daily as to exposures to changing market prices. On the date that derivative instruments are entered into, other than those designated as normal purchases or normal sales, the Partnership makes a determination as to whether the derivative instrument qualifies for designation as a hedge. Changes in the fair value of derivative instruments are recorded each period in current period earnings or other comprehensive income (“OCI”), depending on whether the derivative instrument is designated as a hedge and, if so, the type of hedge. For derivative instruments designated as cash flow hedges, the Partnership formally assesses, both at the hedge contract’s inception and on an ongoing basis, whether the hedge contract is highly effective in offsetting changes in cash flows of hedged items. Changes in the fair value of derivative instruments designated as cash flow hedges are reported in OCI to the extent effective and reclassified into earnings during the same period in which the hedged item affects earnings. The mark-to-market gains or losses on ineffective portions of cash flow hedges are recognized in earnings immediately. Changes in the fair value of derivative instruments that are not designated as cash flow hedges, and that do not meet the normal purchase and normal sale exemption, are recorded within earnings as they occur. Cash flows associated with derivative instruments are reported as operating activities within the consolidated statement of cash flows. Interest Rate Risk. A portion of the Partnership’s borrowings bear interest at prevailing interest rates based upon, at the Operating Partnership’s option, LIBOR plus an applicable margin or the base rate, defined as the higher of the Federal Funds Rate plus ½ of 1% or the agent bank’s prime rate, or LIBOR plus 1%, plus the applicable margin. The applicable margin is dependent on the level of the Partnership’s total leverage (the ratio of total debt to income before deducting interest expense, income taxes, depreciation and amortization (“EBITDA”)). Therefore, the Partnership is subject to interest rate risk on the variable component of the interest rate. The Partnership manages part of its variable interest rate risk by entering into interest rate swap agreements. The interest rate swaps have been designated as, and are accounted for as, cash flow hedges. The fair value of the interest rate swaps are determined using an income approach, whereby future settlements under the swaps are converted into a single present value, with fair value being based on the value of current market expectations about those future amounts. Changes in the fair value are recognized in OCI until the hedged item is recognized in earnings. However, due to changes in the underlying interest rate environment, the corresponding value in OCI is subject to change prior to its impact on earnings. Valuation of Derivative Instruments. The Partnership measures the fair value of its exchange-traded options and futures contracts using quoted market prices found on the New York Mercantile Exchange (the “NYMEX”) (Level 1 inputs); the fair value of its swap contracts using quoted forward prices, and the fair value of its interest rate swaps using model-derived valuations driven by observable projected movements of the 3-month LIBOR (Level 2 inputs); and the fair value of its over-the-counter options contracts using Level 3 inputs. The Partnership’s over-the-counter options contracts are valued based on an internal option model. The inputs utilized in the model are based on publicly available information as well as broker quotes. The significant unobservable inputs used in the fair value measurements of the Partnership’s over-the-counter options contracts are interest rate and market volatility.
Long-Lived Assets	Long-Lived Assets. Property, plant and equipment. Property, plant and equipment are stated at cost. Expenditures for maintenance and routine repairs are expensed as incurred while betterments are capitalized as additions to the related assets and depreciated over the asset’s remaining useful life. The Partnership capitalizes costs incurred in the acquisition and modification of computer software used internally, including consulting fees and costs of employees dedicated solely to a specific project. At the time assets are retired, or otherwise disposed of, the asset and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is recognized within operating expenses. Depreciation is determined under the straight‑line method based upon the estimated useful life of the asset as follows: Buildings 40 Years Building and land improvements 20 Years Transportation equipment 3-15 Years Storage facilities 7-30 Years Office equipment 5-10 Years Tanks and cylinders 10-40 Years Computer software 3-7 Years The weighted average estimated useful life of the Partnership’s storage facilities and tanks and cylinders is approximately 20 years and 28 years, respectively. The Partnership reviews the recoverability of long-lived assets when circumstances occur that indicate that the carrying value of an asset may not be recoverable. Such circumstances include a significant adverse change in the manner in which an asset is being used, current operating losses combined with a history of operating losses experienced by the asset or a current expectation that an asset will be sold or otherwise disposed of before the end of its previously estimated useful life. Evaluation of possible impairment is based on the Partnership’s ability to recover the value of the asset from the future undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the expected undiscounted cash flows are less than the carrying amount of such asset, an impairment loss is recorded as the amount by which the carrying amount of an asset exceeds its fair value. The fair value of an asset will be measured using the best information available, including prices for similar assets or the result of using a discounted cash flow valuation technique.
Goodwill	Goodwill. Goodwill represents the excess of the purchase price over the fair value of net assets acquired. Goodwill is subject to an impairment review at a reporting unit level, on an annual basis as of the end of fiscal July of each year, or when an event occurs or circumstances change that would indicate potential impairment. The Partnership has the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, an entity determines it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, then performing the two-step impairment test is unnecessary. However, if an entity concludes otherwise, then it is required to perform the first step of the two-step impairment test. Under the two-step impairment test, the Partnership assesses the carrying value of goodwill at a reporting unit level based on an estimate of the fair value of the respective reporting unit. Fair value of the reporting unit is estimated using discounted cash flow analyses taking into consideration estimated cash flows in a ten-year projection period and a terminal value calculation at the end of the projection period. If the fair value of the reporting unit exceeds its carrying value, the goodwill associated with the reporting unit is not considered to be impaired. If the carrying value of the reporting unit exceeds its fair value, an impairment loss is recognized to the extent that the carrying amount of the associated goodwill, if any, exceeds the implied fair value of the goodwill.
Other Intangible Assets	Other Intangible Assets. Other intangible assets consist of customer relationships, tradenames, non-compete agreements and leasehold interests. Customer relationships and tradenames are amortized under the straight-line method over the estimated period for which the assets are expected to contribute to the future cash flows of the reporting entities to which they relate, ending periodically between fiscal years 2016 and 2023. Non-compete agreements are amortized under the straight-line method over the periods of the related agreements. Leasehold interests are amortized under the straight-line method over the shorter of the lease term or the useful life of the related assets, through fiscal 2025.
Accrued Insurance	Accrued Insurance. Accrued insurance represents the estimated costs of known and anticipated or unasserted claims for self-insured liabilities related to general and product, workers’ compensation and automobile liability. Accrued insurance provisions for unasserted claims arising from unreported incidents are based on an analysis of historical claims data. For each claim, the Partnership records a provision up to the estimated amount of the probable claim utilizing actuarially determined loss development factors applied to actual claims data. The Partnership maintains insurance coverage such that its net exposure for insured claims is limited to the insurance deductible, claims above which are paid by the Partnership’s insurance carriers. For the portion of the estimated liability that exceeds insurance deductibles, the Partnership records an asset related to the amount of the liability expected to be covered by insurance.
Pension and Other Postretirement Benefits	Pension and Other Postretirement Benefits. The Partnership estimates the rate of return on plan assets, the discount rate used to estimate the present value of future benefit obligations and the expected cost of future health care benefits in determining its annual pension and other postretirement benefit costs. In October 2014, the Society of Actuaries (“SOA”) issued new mortality tables (RP-2014) and a new mortality improvement scale (MP-2014). The Partnership uses SOA and other actuarial life expectancy information when developing the annual mortality assumptions for the pension and postretirement benefit plans, which are used to measure net periodic benefit costs and the obligation under these plans.
Customer Deposits and Advances	Customer Deposits and Advances. The Partnership offers different payment programs to its customers including the ability to prepay for usage and to make equal monthly payments on account under a budget payment plan. The Partnership establishes a liability within customer deposits and advances for amounts collected in advance of deliveries.
Income Taxes	Income Taxes. As discussed in Note 1, the Partnership structure consists of two limited partnerships, the Partnership and the Operating Partnership, and the Corporate Entities. For federal income tax purposes, as well as for state income tax purposes in the majority of the states in which the Partnership operates, the earnings attributable to the Partnership and the Operating Partnership are included in the tax returns of the Common Unitholders. As a result, except for certain states that impose an income tax on partnerships, no income tax expense is reflected in the Partnership’s consolidated financial statements relating to the earnings of the Partnership and the Operating Partnership. The earnings attributable to the Corporate Entities are subject to federal and state income tax. Net earnings for financial statement purposes may differ significantly from taxable income reportable to Common Unitholders as a result of differences between the tax basis and financial reporting basis of assets and liabilities and the taxable income allocation requirements under the Partnership Agreement. Income taxes for the Corporate Entities are provided based on the asset and liability approach to accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequences of differences between the carrying amounts and the tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period when the change is enacted. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets when it is more likely than not that the full amount will not be realized.
Loss Contingencies	Loss Contingencies. In the normal course of business, the Partnership is involved in various claims and legal proceedings. The Partnership records a liability for such matters when it is probable that a loss has been incurred and the amounts can be reasonably estimated. The liability includes probable and estimable legal costs to the point in the legal matter where the Partnership believes a conclusion to the matter will be reached. When only a range of possible loss can be established, the most probable amount in the range is accrued. If no amount within this range is a better estimate than any other amount within the range, the minimum amount in the range is accrued.
Asset Retirement Obligations	Asset Retirement Obligations. Asset retirement obligations apply to legal obligations associated with the retirement of long-lived assets that result from the acquisition, construction, development and/or the normal operation of a long-lived asset. The Partnership has recognized asset retirement obligations for certain costs to remove and properly dispose of underground and aboveground fuel oil storage tanks and contractually mandated removal of leasehold improvements. The Partnership records a liability at fair value for the estimated cost to settle an asset retirement obligation at the time that liability is incurred, which is generally when the asset is purchased, constructed or leased. The Partnership records the liability, which is referred to as the asset retirement obligation, when it has a legal obligation to incur costs to retire the asset and when a reasonable estimate of the fair value of the liability can be made. If a reasonable estimate cannot be made at the time the liability is incurred, the Partnership records the liability when sufficient information is available to estimate the liability’s fair value.
Unit-Based Compensation	Unit-Based Compensation. The Partnership recognizes compensation cost over the respective service period for employee services received in exchange for an award of equity or equity-based compensation based on the grant date fair value of the award. The Partnership measures liability awards under an equity-based payment arrangement based on remeasurement of the award’s fair value at the conclusion of each interim and annual reporting period until the date of settlement, taking into consideration the probability that the performance conditions will be satisfied.
Costs and Expenses	Costs and Expenses. The cost of products sold reported in the consolidated statements of operations represents the weighted average unit cost of propane, fuel oil and refined fuels, as well as the cost of natural gas and electricity sold, including transportation costs to deliver product from the Partnership’s supply points to storage or to the Partnership’s customer service centers. Cost of products sold also includes the cost of appliances, equipment and related parts sold or installed by the Partnership’s customer service centers computed on a basis that approximates the average cost of the products. Unrealized (non-cash) gains or losses from changes in the fair value of commodity derivative instruments that are not designated as cash flow hedges are recorded in each reporting period within cost of products sold. Cost of products sold is reported exclusive of any depreciation and amortization as such amounts are reported separately within the consolidated statements of operations. All other costs of operating the Partnership’s retail propane, fuel oil and refined fuels distribution and appliance sales and service operations, as well as the natural gas and electricity marketing business, are reported within operating expenses in the consolidated statements of operations. These operating expenses include the compensation and benefits of field and direct operating support personnel, costs of operating and maintaining the vehicle fleet, overhead and other costs of the purchasing, training and safety departments and other direct and indirect costs of operating the Partnership’s customer service centers. All costs of back office support functions, including compensation and benefits for executives and other support functions, as well as other costs and expenses to maintain finance and accounting, treasury, legal, human resources, corporate development and the information systems functions are reported within general and administrative expenses in the consolidated statements of operations.
Net Income Per Unit	Net Income Per Unit. Computations of basic income per Common Unit are performed by dividing net income by the weighted average number of outstanding Common Units, and vested (and unissued) restricted units granted under the Partnership’s Restricted Unit Plans, as defined below, to retirement-eligible grantees. Computations of diluted income per Common Unit are performed by dividing net income by the weighted average number of outstanding Common Units and unissued restricted units granted under the Restricted Unit Plans. In computing diluted net income per Common Unit, weighted average units outstanding used to compute basic net income per Common Unit were increased by 256,794, 269,867 and 222,419 units for fiscal 2015, 2014 and 2013, respectively, to reflect the potential dilutive effect of the unvested restricted units outstanding using the treasury stock method.
Comprehensive Income	Comprehensive Income. The Partnership reports comprehensive income (the total of net income and all other non-owner changes in partners’ capital) within the consolidated statement of comprehensive income. Other comprehensive income includes unrealized gains and losses on derivative instruments accounted for as cash flow hedges and reclassifications of realized losses on cash flow hedges into earnings, amortization of net actuarial losses and prior service credits into earnings and changes in the funded status of pension and other postretirement benefit plans, and net actuarial losses recognized in earnings associated with pension settlements.
Reclassifications and Revisions	Reclassifications and Revisions. Certain prior period amounts have been reclassified to conform with the current period presentation.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements. In April 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2015-03, “Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”). This update requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with the presentation of original issue debt discounts. ASU 2015-03 is effective for the first interim period within annual reporting periods beginning after December 15, 2015, which will be the Partnership’s first quarter of fiscal year 2017. In August 2015, the FASB issued ASU No. 2015-15, which provides additional guidance related to the presentation and subsequent measurement of debt issuance costs related to line-of-credit arrangements. An entity may present debt issuance costs as an asset and subsequently amortize the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowing s. Other than the reclassification of existing unamortized debt issuance costs on the balance sheet, the adoption of ASU 2015-03 will have no impact on the Partnership’s operations or cash flows. In May 2014, the FASB issued ASU 2014-09 “Revenue from Contracts with Customers” (“ASU 2014-09”). This update provides a principles-based approach to revenue recognition, requiring revenue recognition to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The ASU provides a five-step model to be applied to all contracts with customers. The five steps are to identify the contract(s) with the customer, identify the performance obligations in the contract, determine the transaction price, allocate the transaction price to the performance obligations in the contract and recognize revenue when each performance obligation is satisfied. On July 9, 2015, the FASB finalized a one-year deferral of the effective date of ASU 2014-09. The revenue standard is therefore effective for the first interim period within annual reporting periods beginning after December 15, 2017, which will be the Partnership’s first quarter of fiscal year 2019. Early adoption as of the original effective date is permitted. ASU 2014-09 can be applied either retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying the update recognized at the date of the initial application along with additional disclosures. While the Partnership is still in the process of evaluating the potential impact of ASU 2014-09, it does not expect the adoption of ASU 2014-09 will have a material impact on the Partnership’s results of operations, financial position or cash flows.

Summary of Significant Accoun25

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Sep. 26, 2015
Accounting Policies [Abstract]
Estimated useful life of property, plant and equipment by category	Depreciation is determined under the straight‑line method based upon the estimated useful life of the asset as follows: Buildings 40 Years Building and land improvements 20 Years Transportation equipment 3-15 Years Storage facilities 7-30 Years Office equipment 5-10 Years Tanks and cylinders 10-40 Years Computer software 3-7 Years The weighted average estimated useful life of the Partnership’s storage facilities and tanks and cylinders is approximately 20 years and 28 years, respectively.

Distributions of Available Ca26

Distributions of Available Cash (Tables)	12 Months Ended
	Sep. 26, 2015
Distributions Made To Members Or Limited Partners [Abstract]
Quarterly distributions per Common Unit declared and paid	The following summarizes the quarterly distributions per Common Unit declared and paid in respect of each of the quarters in the three fiscal years in the period ended September 26, 2015: Fiscal Fiscal Fiscal 2015 2014 2013 First Quarter $ 0.8750 $ 0.8750 $ 0.8750 Second Quarter 0.8875 0.8750 0.8750 Third Quarter 0.8875 0.8750 0.8750 Fourth Quarter 0.8875 0.8750 0.8750

Selected Balance Sheet Inform27

Selected Balance Sheet Information (Tables)	12 Months Ended
	Sep. 26, 2015
Disclosure Text Block Supplement [Abstract]
Inventories	Inventories consist of the following: As of September 26, September 27, 2015 2014 Propane, fuel oil and refined fuels and natural gas $ 45,918 $ 89,470 Appliances 1,768 1,495 $ 47,686 $ 90,965
Property, plant and equipment	Property, plant and equipment consist of the following: As of September 26, September 27, 2015 2014 Land and improvements $ 195,430 $ 201,353 Buildings and improvements 104,998 103,751 Transportation equipment 58,650 64,254 Storage facilities 110,033 110,586 Equipment, primarily tanks and cylinders 833,479 823,478 Computer Systems 51,039 49,904 Construction in progress 7,177 3,420 1,360,806 1,356,746 Less: accumulated depreciation (579,748 ) (529,920 ) $ 781,058 $ 826,826

Goodwill and Other Intangible28

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Sep. 26, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Carrying values of goodwill assigned to the partnership's operating segments	The carrying values of goodwill assigned to the Partnership’s operating segments are as follows: Propane Fuel oil and refined fuels Natural gas and electricity Total Balance as of September 26, 2015 and September 27, 2014 Goodwill $ 1,075,091 $ 10,900 $ 7,900 $ 1,093,891 Accumulated adjustments — (6,462 ) — (6,462 ) $ 1,075,091 $ 4,438 $ 7,900 $ 1,087,429
Other intangible assets	Other intangible assets consist of the following: As of September 26, September 27, 2015 2014 Customer relationships $ 471,829 $ 466,959 Non-compete agreements 27,815 26,815 Tradenames 3,482 3,482 Other 1,967 1,967 505,093 499,223 Less: accumulated amortization Customer relationships (173,823 ) (122,411 ) Non-compete agreements (19,337 ) (13,962 ) Tradenames (3,069 ) (2,573 ) Other (1,075 ) (984 ) (197,304 ) (139,930 ) $ 307,789 $ 359,293

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Sep. 26, 2015
Income Tax Disclosure [Abstract]
Provision for income taxes	The income tax provision of all the legal entities included in the Partnership’s consolidated statement of operations, which is composed primarily of state income taxes in the few states that impose taxes on partnerships and minimum state income taxes on the Corporate Entities, consists of the following: Year Ended September 26, September 27, September 28, 2015 2014 2013 Current Federal $ 23 $ 10 $ 26 State and local 677 757 581 700 767 607 Deferred — — — $ 700 $ 767 $ 607
Income tax reconciliation	The provision for income taxes differs from income taxes computed at the United States federal statutory rate as a result of the following: Year Ended September 26, September 27, September 28, 2015 2014 2013 Income tax provision at federal statutory tax rate $ 29,768 $ 33,346 $ 27,792 Impact of Partnership income not subject to federal income taxes (32,148 ) (38,919 ) (35,187 ) Permanent differences 210 86 71 Change in valuation allowance 2,181 5,458 9,771 State income taxes 253 (60 ) (1,135 ) Other 436 856 (705 ) Provision for income taxes - current $ 700 $ 767 $ 607
Deferred tax assets and liabilities	The components of net deferred taxes and the related valuation allowance using currently enacted tax rates are as follows: Year Ended September 26, September 27, 2015 2014 Deferred tax assets: Net operating loss carryforwards $ 55,033 $ 51,321 Allowance for doubtful accounts 340 1,371 Inventory 395 433 Intangible assets — 122 Deferred revenue 1,241 1,524 Derivative instruments — 71 AMT credit carryforward 1,086 1,086 Other accruals 1,718 2,060 Total deferred tax assets 59,813 57,988 Deferred tax liabilities: Derivative instruments 142 — Intangible assets 312 — Property, plant and equipment 5,314 6,124 Total deferred tax liabilities 5,768 6,124 Net deferred tax assets 54,045 51,864 Valuation allowance (54,045 ) (51,864 ) Net deferred tax assets $ — $ —

Long-Term Borrowings (Tables)

Long-Term Borrowings (Tables)	12 Months Ended
	Sep. 26, 2015
Debt Instrument [Line Items]
Long-term borrowings	Long-term borrowings consist of the following: As of September 26, September 27, 2015 2014 7.375% senior notes, due March 15, 2020, net of unamortized discount of $-0- and $1,183, respectively $ — $ 248,817 7.375% senior notes, due August 1, 2021, including unamortized premium of $19,927 and $22,688, respectively 366,107 368,868 5.5% senior notes, due June 1, 2024 525,000 525,000 5.75% senior notes, due March 1, 2025 250,000 — Revolving Credit Facility, due January 5, 2017 100,000 100,000 $ 1,241,107 $ 1,242,685
7.375% Senior Notes due August 1, 2021 [Member]
Debt Instrument [Line Items]
Schedule of percentage of redemption price borrowings	The 2021 Senior Notes are redeemable, at the Partnership’s option, in whole or in part, at any time on or after August 1, 2016, in each case at the redemption prices described in the table below, together with any accrued and unpaid interest to date of the redemption. Year Percentage 2016 103.688% 2017 102.459% 2018 101.229% 2019 and thereafter 100.000%
5.5% Senior Notes due June 1, 2024 [Member]
Debt Instrument [Line Items]
Schedule of percentage of redemption price borrowings	The 2024 Senior Notes are redeemable, at the Partnership’s option, in whole or in part, at any time on or after June 1, 2019, in each case at the redemption prices described in the table below, together with any accrued and unpaid interest to the date of the redemption. Year Percentage 2019 102.750% 2020 101.833% 2021 100.917% 2022 and thereafter 100.000%
5.75% Senior Notes due March 1, 2025 [Member]
Debt Instrument [Line Items]
Schedule of percentage of redemption price borrowings	The 2025 Senior Notes are redeemable, at the Partnership’s option, in whole or in part, at any time on or after March 1, 2020, in each case at the redemption prices described in the table below, together with any accrued and unpaid interest to the date of the redemption. Year Percentage 2020 102.875% 2021 101.917% 2022 100.958% 2023 and thereafter 100.000%

Unit-Based Compensation Arran31

Unit-Based Compensation Arrangements (Tables)	12 Months Ended
	Sep. 26, 2015
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of activity for the Restricted Unit Plans	The following is a summary of activity in the Restricted Unit Plans: Weighted Grant Date Fair Units Value Per Unit Outstanding September 29, 2012 442,851 $ 32.68 Granted 200,933 23.42 Forfeited (3,497 ) (32.15 ) Issued (112,660 ) (32.01 ) Outstanding September 28, 2013 527,627 29.30 Granted 256,273 37.43 Forfeited (3,119 ) (28.39 ) Issued (85,854 ) (31.23 ) Outstanding September 27, 2014 694,927 32.07 Granted 154,403 37.59 Forfeited (7,607 ) (31.04 ) Issued (214,324 ) (36.68 ) Outstanding September 26, 2015 627,399 $ 31.87

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Sep. 26, 2015
Defined Benefit Pension Plans And Defined Benefit Postretirement Plans Disclosure [Abstract]
Schedule of defined benefit plans disclosure	The following tables provide a reconciliation of the changes in the benefit obligations and the fair value of the plan assets for fiscal 2015 and 2014 and a statement of the funded status for both years. Under the Partnership’s cash balance defined benefit pension plan, the accumulated benefit obligation and the projected benefit obligation are the same. Pension Benefits Retiree Health and Life Benefits 2015 2014 2015 2014 Reconciliation of benefit obligations: Benefit obligation at beginning of year $ 149,836 $ 148,631 $ 16,954 $ 17,754 Interest cost 5,128 5,774 575 645 Actuarial loss (gain) 5,239 8,459 (1,281 ) (278 ) Lump sum benefits paid (5,777 ) (5,401 ) — — Ordinary benefits paid (7,519 ) (7,627 ) (954 ) (1,167 ) Benefit obligation at end of year $ 146,907 149,836 $ 15,294 $ 16,954 Reconciliation of fair value of plan assets: Fair value of plan assets at beginning of year $ 117,771 $ 120,776 $ — $ — Actual return on plan assets (172 ) 10,023 — — Employer contributions — — 954 1,167 Lump sum benefits paid (5,777 ) (5,401 ) — — Ordinary benefits paid (7,519 ) (7,627 ) (954 ) (1,167 ) Fair value of plan assets at end of year $ 104,303 $ 117,771 $ — $ — Funded status: Funded status at end of year $ (42,604 ) $ (32,065 ) $ (15,294 ) $ (16,954 ) Amounts recognized in consolidated balance sheets consist of: Net amount recognized at end of year $ (42,604 ) $ (32,065 ) $ (15,294 ) $ (16,954 ) Less: current portion — — 1,025 1,276 Noncurrent benefit liability $ (42,604 ) $ (32,065 ) $ (14,269 ) $ (15,678 ) Amounts not yet recognized in net periodic benefit cost and included in accumulated other comprehensive income (loss): Actuarial net (loss) gain $ (52,836 ) $ (49,034 ) $ 4,865 $ 3,780 Prior service credits — — 399 889 Net amount recognized in accumulated other comprehensive (loss) income $ (52,836 ) $ (49,034 ) $ 5,264 $ 4,669
Percentage allocation of plan assets	The following table presents the actual allocation of assets held in trust as of: September 26, September 27, 2015 2014 Fixed income securities 86% 85% Equity securities 14% 15% 100% 100%
Schedule of measurement of partnership's pension plan assets by category	The following table describes the measurement of the Partnership’s pension plan assets by asset category as of: September 26, September 27, 2015 2014 Short term investments (1) $ 99 $ 1,500 Equity securities: (1) (2) Domestic 5,264 6,370 International 8,923 10,916 Fixed income securities (1) (3) 90,017 98,985 $ 104,303 $ 117,771 (1) Includes funds which are not publicly traded and are valued at the net asset value of the units provided by the fund issuer. (2) Includes funds which invest primarily in a diversified portfolio of publicly traded U.S. and Non-U.S. common stock. (3) Includes funds which invest primarily in publicly traded and non-publicly traded, investment grade corporate bonds, U.S. government bonds and asset-backed securities.
Schedule of expected benefit payments	The Partnership expects to contribute approximately $700 to the defined benefit pension plan during fiscal 2016. Estimated future benefit payments for both pension and retiree health and life benefits are as follows: Pension Retiree Health and Fiscal Year Benefits Life Benefits 2016 $ 31,031 $ 1,025 2017 11,103 959 2018 11,901 900 2019 10,585 838 2020 10,098 765 2021 through 2025 44,296 2,863
Schedule of net benefit costs	The following table provides the components of net periodic benefit costs included in operating expenses for fiscal 2015, 2014 and 2013: Pension Benefits Retiree Health and Life Benefits 2015 2014 2013 2015 2014 2013 Interest cost $ 5,128 $ 5,774 $ 5,229 $ 575 $ 645 $ 594 Expected return on plan assets (4,913 ) (5,102 ) (5,281 ) — — — Amortization of prior service credit — — — (490 ) (490 ) (490 ) Settlement charge 2,000 — — — — — Recognized net actuarial loss (gain) 4,522 4,492 5,285 (196 ) (181 ) — Net periodic benefit costs $ 6,737 $ 5,164 $ 5,233 $ (111 ) $ (26 ) $ 104
Schedule of assumptions used	The assumptions used in the measurement of the Partnership’s benefit obligations as of September 26, 2015 and September 27, 2014 are shown in the following table: Pension Benefits Retiree Health and Life Benefits 2015 2014 2015 2014 Weighted-average discount rate 3.875 % 3.875 % 3.500 % 3.500 % Average rate of compensation increase n/a n/a n/a n/a Health care cost trend n/a n/a 7.100 % 7.120 % The assumptions used in the measurement of net periodic pension benefit and postretirement benefit costs for fiscal 2015, 2014 and 2013 are shown in the following table: Pension Benefits Retiree Health and Life Benefits 2015 2014 2013 2015 2014 2013 Weighted-average discount rate 3.875 % 4.375 % 3.500 % 3.500 % 3.750 % 3.000 % Average rate of compensation increase n/a n/a n/a n/a n/a n/a Weighted-average expected long-term rate of return on plan assets 4.900 % 4.900 % 4.500 % n/a n/a n/a Health care cost trend n/a n/a n/a 7.120 % 7.330 % 7.530 %
Total contributions made to multiemployer pension plans	While no multi-employer pension plan that the Partnership contributed to is individually significant to the Partnership, the table below discloses the MEPPs to which the Partnership contributes. The financial health of a MEPP is indicated by the zone status, as defined by the PPA, which represents the funded status of the plan as certified by the plan's actuary. Plans in the red zone are less than 65% funded, the yellow zone are between 65% and 80% funded, and green zone are at least 80% funded. Total contributions made by the Partnership to multi-employer pension plans for the fiscal year ended September 26, 2015 are shown below. EIN/Pension PPA Zone Status Contributions Contributions greater than 5% of Total Plan Expiration Pension Fund Plan Number 2015 2014 FIP/RP Status 2015 2014 2013 Contributions date of CBA New England Teamsters & Trucking Industry Pension Fund (a) 04-6372430 Red Red Implemented $ 584 $ 616 $ 562 No April 2016 - March 2017 Local 282 Pension Trust (b) 11-6245313 Green Green n/a 269 336 284 No August 2019 Teamsters Industrial Employees Pension Fund (c) 22-6099363 Green Green n/a 200 185 179 Yes June 2017 Other (d) 20 31 137 No n/a $ 1,073 $ 1,168 $ 1,162 (a) Based on most recent available valuation information for plan year ended September 2014. (b) Based on most recent available valuation information for plan year ended February 2014. (c) Based on most recent available valuation information for plan year ended December 2014. (d) Includes the MEPPs from which the Partnership withdrew in fiscal 2013.

Financial Instruments and Ris33

Financial Instruments and Risk Management (Tables)	12 Months Ended
	Sep. 26, 2015
Fair Value Disclosures [Abstract]
Fair value of the Partnership's derivative instruments and their location in the condensed consolidated balance sheet	The following summarizes the fair value of the Partnership’s derivative instruments and their location in the consolidated balance sheets as of September 26, 2015 and September 27, 2014, respectively: As of September 26, 2015 As of September 27, 2014 Asset Derivatives Location Fair Value Location Fair Value Derivatives not designated as hedging instruments: Commodity-related derivatives Other current assets $ 7,013 Other current assets $ 3,924 Other assets 485 Other assets 62 $ 7,498 $ 3,986 Liability Derivatives Location Fair Value Location Fair Value Derivatives designated as hedging instruments: Interest rate swap Other current liabilities $ 1,112 Other current liabilities $ 1,257 Other liabilities 200 Other liabilities 283 $ 1,312 $ 1,540 Derivatives not designated as hedging instruments: Commodity-related derivatives Other current liabilities $ — Other current liabilities $ 1,527 Other liabilities 2,567 Other liabilities 53 $ 2,567 $ 1,580
Reconciliation of the beginning and ending balances of assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs	The following summarizes the reconciliation of the beginning and ending balances of assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs: Fair Value Measurement Using Significant Unobservable Inputs (Level 3) Fiscal 2015 Fiscal 2014 Assets Liabilities Assets Liabilities Beginning balance of over-the-counter options $ 1,512 $ — $ 1,847 $ — Beginning balance realized during the period (1,450 ) — (1,166 ) — Contracts purchased during the period 2,067 347 1,145 — Change in the fair value of outstanding contracts 652 — (314 ) — Ending balance of over-the-counter options $ 2,781 $ 347 $ 1,512 $ —
Effect of the Partnership's derivative instruments on the condensed consolidated statements of operations	The effect of the Partnership’s derivative instruments on the consolidated statements of operations for fiscal 2015, 2014 and 2013 are as follows: Amount of Gains Gains (Losses) Reclassified from (Losses) Accumulated OCI into Income Recognized in OCI (Effective Portion) Derivatives in Cash Flow Hedging Relationships (Effective Portion) Location Amount Interest rate swaps: Fiscal 2015 $ (1,159 ) Interest expense $ (1,388 ) Fiscal 2014 $ (518 ) Interest expense $ (1,406 ) Fiscal 2013 $ 584 Interest expense $ (2,465 ) Derivatives Not Designated as Hedging Instruments Location of Gains (Losses) Recognized in Income Amount Commodity-related derivatives: Fiscal 2015 Cost of products sold $ 1,855 Fiscal 2014 Cost of products sold $ 306 Fiscal 2013 Cost of products sold $ (4,318 )
Fair value of the Partnership's recognized derivative assets and liabilities on a gross basis and amounts offset on the condensed consolidated balance sheets	The following table presents the fair value of the Partnership’s recognized derivative assets and liabilities on a gross basis and amounts offset on the consolidated balance sheets subject to enforceable master netting arrangements or similar agreements: As of September 26, 2015 Net amounts presented in the Gross amounts Effects of netting balance sheet Asset Derivatives Commodity-related derivatives $ 13,063 $ (5,565 ) $ 7,498 Interest rate swap 740 (740 ) — $ 13,803 $ (6,305 ) $ 7,498 Liability Derivatives Commodity-related derivatives $ 8,132 $ (5,565 ) $ 2,567 Interest rate swap 2,052 (740 ) 1,312 $ 10,184 $ (6,305 ) $ 3,879 As of September 27, 2014 Net amounts presented in the Gross amounts Effects of netting balance sheet Asset Derivatives Commodity-related derivatives $ 9,533 $ (5,547 ) $ 3,986 Interest rate swap 2,139 (2,139 ) — $ 11,672 $ (7,686 ) $ 3,986 Liability Derivatives Commodity-related derivatives $ 7,127 $ (5,547 ) $ 1,580 Interest rate swap 3,679 (2,139 ) 1,540 $ 10,806 $ (7,686 ) $ 3,120

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Sep. 26, 2015
Commitments And Contingencies Disclosure [Abstract]
Future minimum rental commitments	Future minimum rental commitments under noncancelable operating lease agreements as of September 26, 2015 are as follows: Fiscal Year Minimum Lease Payments 2016 $ 22,422 2017 16,894 2018 13,404 2019 10,038 2020 7,857 2021 and thereafter 7,876

Amounts Reclassified Out of A35

Amounts Reclassified Out of Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Sep. 26, 2015
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Reclassification out of accumulated other comprehensive (loss) income	The following table summarizes amounts reclassified out of accumulated other comprehensive (loss) income for the years ended September 26, 2015, September 27, 2014 and September 28, 2013: Year Ended September 26, September 27, September 28, 2015 2014 2013 Cash Flow Hedges Balance, beginning of period $ (1,540 ) $ (2,428 ) $ (5,477 ) Other comprehensive income before reclassifications: Unrealized (losses) gains (1,159 ) (518 ) 584 Reclassifications to earnings: Realized losses ( a 1,388 1,406 2,465 Other comprehensive income 229 888 3,049 Balance, end of period $ (1,311 ) $ (1,540 ) $ (2,428 ) Pension Benefits Balance, beginning of period $ (49,034 ) $ (49,987 ) $ (59,398 ) Other comprehensive income before reclassifications: Net change in funded status of benefit plan (10,324 ) (3,539 ) 4,126 Reclassifications to earnings: Recognition of net actuarial loss for pension settlement ( b 2,000 — — Amortization of net loss ( b 4,522 4,492 5,285 Other comprehensive (loss) income (3,802 ) 953 9,411 Balance, end of period $ (52,836 ) $ (49,034 ) $ (49,987 ) Postretirement Benefits Balance, beginning of period $ 4,669 $ 5,062 $ 3,768 Other comprehensive income before reclassifications: Net change in plan obligation 1,281 278 1,784 Reclassifications to earnings: Amortization of prior service credits ( b (490 ) (490 ) (490 ) Amortization of net gain ( b (196 ) (181 ) — Other comprehensive income (loss) 595 (393 ) 1,294 Balance, end of period $ 5,264 $ 4,669 $ 5,062 Accumulated Other Comprehensive Income (Loss) Balance, beginning of period $ (45,905 ) $ (47,353 ) $ (61,107 ) Other comprehensive income before reclassifications (10,202 ) (3,779 ) 6,494 Recognition of net actuarial loss for pension settlement 2,000 — — Reclassifications to earnings 5,224 5,227 7,260 Other comprehensive (loss) income (2,978 ) 1,448 13,754 Balance, end of period $ (48,883 ) $ (45,905 ) $ (47,353 )

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Sep. 26, 2015
Segment Reporting [Abstract]
Disclosure by reportable segment and reconciliation of total operating segment information	The following table presents certain data by reportable segment and provides a reconciliation of total operating segment information to the corresponding consolidated amounts for the periods presented: Year Ended September 26, September 27, September 28, 2015 2014 2013 Revenues: Propane $ 1,176,980 $ 1,606,840 $ 1,357,102 Fuel oil and refined fuels 127,495 194,684 208,957 Natural gas and electricity 66,865 87,093 79,432 All other 45,639 49,640 58,115 Total revenues $ 1,416,979 $ 1,938,257 $ 1,703,606 Operating income (loss): Propane $ 280,761 $ 295,916 $ 287,473 Fuel oil and refined fuels 7,621 2,473 (2,799 ) Natural gas and electricity 14,614 10,818 11,565 All other (25,409 ) (25,644 ) (26,483 ) Corporate (99,829 ) (93,437 ) (92,780 ) Total operating income 177,758 190,126 176,976 Reconciliation to net income: Loss on debt extinguishment 15,072 11,589 2,144 Interest expense, net 77,634 83,261 95,427 Provision for income taxes 700 767 607 Net income $ 84,352 $ 94,509 $ 78,798 Depreciation and amortization: Propane $ 110,728 $ 106,491 $ 104,533 Fuel oil and refined fuels 3,885 5,429 4,634 Natural gas and electricity 8 46 198 All other 288 699 638 Corporate 18,385 23,734 20,381 Total depreciation and amortization $ 133,294 $ 136,399 $ 130,384 As of September 26, September 2015 2014 Assets: Propane $ 2,209,343 $ 2,365,320 Fuel oil and refined fuels 58,077 69,360 Natural gas and electricity 13,253 13,992 All other 2,888 3,342 Corporate 202,169 157,349 Total assets $ 2,485,730 $ 2,609,363

Partnership Organization and 37

Partnership Organization and Formation - Additional Information (Details) Customer in Millions	Sep. 26, 2015CustomerLocationStateshares	Sep. 27, 2014shares
Consolidation Less Than Wholly Owned Subsidiary Parent Ownership Interest Effects Of Changes Net [Line Items]
Common units outstanding (in units)	60,531,070	60,317,000
Ownership interest in Suburban Energy Finance Corp (in hundredths)	100.00%
Number of residential, commercial, industrial and agricultural customers | Customer	1.1
Number of locations served by the partnership | Location	700
Number of states in which the partnership operates | State	41
General Partner [Member] | Common Unitholders [Member]
Consolidation Less Than Wholly Owned Subsidiary Parent Ownership Interest Effects Of Changes Net [Line Items]
Common units outstanding (in units)	784

Summary of Significant Accoun38

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Sep. 26, 2015wkPartnershipshares	Sep. 27, 2014shares	Sep. 28, 2013shares
Summary Of Significant Accounting Policies [Line Items]
Limited partner interest in the Operating Partnership (in hundredths)	100.00%
Minimum number of weeks in the fiscal year reporting calendar	52
Maximum number of weeks in the fiscal year reporting calendar	53
Minimum number of weeks in a fiscal quarter	13
Maximum number of weeks in a fiscal quarter	14
Goodwill and Intangible Assets Disclosure [Abstract]
Projection period for discounted cash flow analyses to estimate reporting unit fair value	10 years
Income Taxes [Abstract]
Number of limited partnerships included in the partnership structure | Partnership	2
Net Income Per Unit [Abstract]
Increase in weighted average units outstanding used to compute basic net income per Common Unit to reflect the potential dilutive effect of the unvested restricted units outstanding (in units) | shares	256,794	269,867	222,419
Storage facilities [Member] | Weighted Average [Member]
Property, Plant and Equipment [Abstract]
Estimated useful life of the asset (in years)	20 years
Tanks and cylinders [Member} | Weighted Average [Member]
Property, Plant and Equipment [Abstract]
Estimated useful life of the asset (in years)	28 years
Federal Funds Rate [Member]
Interest Rate Risk [Abstract]
Description of applicable interest rate on borrowings	Federal Funds Rate
Basis spread (in hundredths)	0.50%
LIBOR [Member]
Interest Rate Risk [Abstract]
Description of applicable interest rate on borrowings	LIBOR
Basis spread (in hundredths)	1.00%

Summary of Significant Accoun39

Summary of Significant Accounting Policies - Estimated Useful Life of Property Plant and Equipment by Category (Details)	12 Months Ended
	Sep. 26, 2015
Buildings [Member]
Property Plant And Equipment [Line Items]
Estimated useful life of the asset (in years)	40 years
Building and land improvements [Member]
Property Plant And Equipment [Line Items]
Estimated useful life of the asset (in years)	20 years
Transportation equipment [Member] | Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated useful life of the asset (in years)	3 years
Transportation equipment [Member] | Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated useful life of the asset (in years)	15 years
Storage facilities [Member] | Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated useful life of the asset (in years)	7 years
Storage facilities [Member] | Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated useful life of the asset (in years)	30 years
Office equipment [Member] | Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated useful life of the asset (in years)	5 years
Office equipment [Member] | Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated useful life of the asset (in years)	10 years
Tanks and cylinders [Member} | Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated useful life of the asset (in years)	10 years
Tanks and cylinders [Member} | Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated useful life of the asset (in years)	40 years
Computer software [Member] | Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated useful life of the asset (in years)	3 years
Computer software [Member] | Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated useful life of the asset (in years)	7 years

Distributions of Available Ca40

Distributions of Available Cash - Additional Information (Details)	12 Months Ended
	Sep. 26, 2015
Distributions Made To Members Or Limited Partners [Abstract]
Distributions to its partners	45 days

Distributions of Available Ca41

Distributions of Available Cash - Quarterly Distributions Per Common Unit Declared and Paid (Details) - $ / shares	3 Months Ended
	Sep. 26, 2015	Jun. 27, 2015	Mar. 28, 2015	Dec. 27, 2014	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Dec. 28, 2013	Sep. 28, 2013	Jun. 29, 2013	Mar. 30, 2013	Dec. 29, 2012
Distributions Made To Members Or Limited Partners [Abstract]
Distributions paid (in dollars per unit)	$ 0.8875	$ 0.8875	$ 0.8875	$ 0.8750	$ 0.8750	$ 0.8750	$ 0.8750	$ 0.8750	$ 0.8750	$ 0.8750	$ 0.8750	$ 0.8750
Distributions declared (in dollars per unit)	$ 0.8875	$ 0.8875	$ 0.8875	$ 0.8750	$ 0.8750	$ 0.8750	$ 0.8750	$ 0.8750	$ 0.8750	$ 0.8750	$ 0.8750	$ 0.8750

Selected Balance Sheet Inform42

Selected Balance Sheet Information - Inventories (Details) - USD ($) $ in Thousands	Sep. 26, 2015	Sep. 27, 2014
Inventory Net [Abstract]
Propane, fuel oil and refined fuels and natural gas	$ 45,918	$ 89,470
Appliances	1,768	1,495
Total inventory	$ 47,686	$ 90,965

Selected Balance Sheet Inform43

Selected Balance Sheet Information - Property Plant and Equipment (Details) - USD ($) $ in Thousands	Sep. 26, 2015	Sep. 27, 2014
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$ 1,360,806	$ 1,356,746
Less: accumulated depreciation	(579,748)	(529,920)
Property, plant and equipment, net	781,058	826,826
Land and improvements [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	195,430	201,353
Buildings and improvements [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	104,998	103,751
Transportation equipment [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	58,650	64,254
Storage facilities [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	110,033	110,586
Equipment, primarily tanks and cylinders [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	833,479	823,478
Computer systems [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	51,039	49,904
Construction in progress [Member]
Property Plant And Equipment [Line Items]
Property, plant and equipment, gross	$ 7,177	$ 3,420

Selected Balance Sheet Inform44

Selected Balance Sheet Information - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013
Property Plant And Equipment [Abstract]
Depreciation expense	$ 75,920	$ 78,921	$ 72,353

Goodwill and Other Intangible45

Goodwill and Other Intangible Assets - Carrying Values of Goodwill Assigned to Partnership's Operating Segments (Details) - USD ($) $ in Thousands	Sep. 26, 2015	Sep. 27, 2014
Goodwill [Line Items]
Goodwill	$ 1,093,891	$ 1,093,891
Accumulated adjustments	(6,462)	(6,462)
Goodwill, net	1,087,429	1,087,429
Propane [Member]
Goodwill [Line Items]
Goodwill	1,075,091	1,075,091
Goodwill, net	1,075,091	1,075,091
Fuel Oil and Refined Fuels [Member]
Goodwill [Line Items]
Goodwill	10,900	10,900
Accumulated adjustments	(6,462)	(6,462)
Goodwill, net	4,438	4,438
Natural Gas and Electricity [Member]
Goodwill [Line Items]
Goodwill	7,900	7,900
Goodwill, net	$ 7,900	$ 7,900

Goodwill and Other Intangible46

Goodwill and Other Intangible Assets - Summary of Other Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 26, 2015	Sep. 27, 2014
Finite Lived Intangible Assets [Line Items]
Other intangible assets, gross	$ 505,093	$ 499,223
Accumulated amortization	(197,304)	(139,930)
Other intangible assets, net	307,789	359,293
Customer Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Other intangible assets, gross	471,829	466,959
Accumulated amortization	(173,823)	(122,411)
Non-compete Agreements [Member]
Finite Lived Intangible Assets [Line Items]
Other intangible assets, gross	27,815	26,815
Accumulated amortization	(19,337)	(13,962)
Tradenames [Member]
Finite Lived Intangible Assets [Line Items]
Other intangible assets, gross	3,482	3,482
Accumulated amortization	(3,069)	(2,573)
Other [Member]
Finite Lived Intangible Assets [Line Items]
Other intangible assets, gross	1,967	1,967
Accumulated amortization	$ (1,075)	$ (984)

Goodwill and Other Intangible47

Goodwill and Other Intangible Assets - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013
Goodwill And Intangible Assets Disclosure [Abstract]
Aggregate amortization expense	$ 57,374	$ 57,478	$ 58,031
Aggregate amortization expense for the five succeeding fiscal years [Abstract]
2,016	54,780
2,017	53,495
2,018	53,135
2,019	52,112
2,020	$ 51,127

Income Taxes - Provision for In

Income Taxes - Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013
Current [Abstract]
Federal	$ 23	$ 10	$ 26
State and local	677	757	581
Total current taxes	700	767	607
Deferred [Abstract]
Deferred	0	0	0
Provision for income taxes - current and deferred	$ 700	$ 767	$ 607

Income Taxes - Income Tax Recon

Income Taxes - Income Tax Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013
Income Tax Reconciliation [Abstract]
Income tax provision at federal statutory tax rate	$ 29,768	$ 33,346	$ 27,792
Impact of Partnership income not subject to federal income taxes	(32,148)	(38,919)	(35,187)
Permanent differences	210	86	71
Change in valuation allowance	2,181	5,458	9,771
State income taxes	253	(60)	(1,135)
Other	436	856	(705)
Provision for income taxes - current and deferred	$ 700	$ 767	$ 607

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($)	Sep. 26, 2015	Sep. 27, 2014
Deferred tax assets [Abstract]
Net operating loss carryforwards	$ 55,033,000	$ 51,321,000
Allowance for doubtful accounts	340,000	1,371,000
Inventory	395,000	433,000
Intangible assets	0	122,000
Deferred revenue	1,241,000	1,524,000
Derivative instruments	0	71,000
AMT credit carryforward	1,086,000	1,086,000
Other accruals	1,718,000	2,060,000
Total deferred tax assets	59,813,000	57,988,000
Deferred tax liabilities [Abstract]
Derivative instruments	142,000	0
Intangible assets	312,000	0
Property, plant and equipment	5,314,000	6,124,000
Total deferred tax liabilities	5,768,000	6,124,000
Net deferred tax assets	54,045,000	51,864,000
Valuation allowance	(54,045,000)	(51,864,000)
Net deferred tax assets	$ 0	$ 0

Long-Term Borrowings - Summary

Long-Term Borrowings - Summary of Long-Term Borrowings (Details) - USD ($) $ in Thousands	Sep. 26, 2015	Sep. 27, 2014
Debt Instrument [Line Items]
Long-term borrowings	$ 1,241,107	$ 1,242,685
7.375% Senior Notes due March 15, 2020 [Member]
Debt Instrument [Line Items]
Long-term borrowings		248,817
7.375% Senior Notes due August 1, 2021 [Member]
Debt Instrument [Line Items]
Long-term borrowings	366,107	368,868
5.5% Senior Notes due June 1, 2024 [Member]
Debt Instrument [Line Items]
Long-term borrowings	525,000	525,000
5.75% Senior Notes due March 1, 2025 [Member]
Debt Instrument [Line Items]
Long-term borrowings	250,000
Revolving Credit Facility Due January 5, 2017 [Member]
Debt Instrument [Line Items]
Long-term borrowings	$ 100,000	$ 100,000

Long-Term Borrowings - Summar52

Long-Term Borrowings - Summary of Long-Term Borrowings (Parenthetical) (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2015	Sep. 27, 2014
7.375% Senior Notes due March 15, 2020 [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)	7.375%	7.375%
Maturity date	Mar. 15, 2020
Net unamortized discount	$ 0	$ 1,183
7.375% Senior Notes due August 1, 2021 [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)	7.375%	7.375%
Maturity date	Aug. 1, 2021
Net unamortized premium	$ 19,927	$ 22,688
5.5% Senior Notes due June 1, 2024 [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)	5.50%	5.50%
Maturity date	Jun. 1, 2024
5.75% Senior Notes due March 1, 2025 [Member]
Debt Instrument [Line Items]
Stated interest rate (in hundredths)	5.75%
Maturity date	Mar. 1, 2025
Revolving Credit Facility Due January 5, 2017 [Member]
Debt Instrument [Line Items]
Maturity date	Jan. 5, 2017

Long-Term Borrowings - Addition

Long-Term Borrowings - Additional Information (Details) - USD ($)	Feb. 25, 2015	May. 27, 2014	Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013	Aug. 06, 2013	Aug. 02, 2013	Aug. 01, 2012
Debt Instrument [Line Items]
Ownership interest in Suburban Energy Finance Corp (in hundredths)			100.00%
Loss on debt extinguishment			$ 15,072,000	$ 11,589,000	$ 2,144,000
Long-term borrowings			$ 1,241,107,000	1,242,685,000
Consolidated interest coverage ratio, minimum			2.5
Total consolidated leverage ratio, maximum			4.75
Consolidated leverage ratio during acquisition period, maximum			5
Notional Amount			$ 100,000,000
Consolidated fixed charge coverage ratio, minimum			1.75
Capitalized debt origination costs			$ 18,458,000	21,023,000
Long-term debt maturities, 2016			0
Long-term debt maturities, 2017			100,000,000
Long-term debt maturities, 2018			0
Long-term debt maturities, 2019			0
Long-term debt maturities, 2020			0
Long-term debt maturities, 2020 and thereafter			$ 1,121,180,000
Federal Funds Rate [Member]
Debt Instrument [Line Items]
Description of applicable interest rate on borrowings			Federal Funds Rate
Basis spread (in hundredths)			0.50%
LIBOR [Member]
Debt Instrument [Line Items]
Description of applicable interest rate on borrowings			LIBOR
Basis spread (in hundredths)			1.00%
Amended Credit Agreement Due 2017 [Member]
Debt Instrument [Line Items]
Weighted average interest rate (in hundredths)			2.50%
Effective date			Jun. 25, 2013
Termination date			Jan. 5, 2017
Fixed interest rate (in hundredths)			1.63%
Amended Credit Agreement Due 2017 [Member] | Federal Funds Rate [Member]
Debt Instrument [Line Items]
Description of applicable interest rate on borrowings			Federal Funds Rate
Basis spread (in hundredths)			0.50%
Amended Credit Agreement Due 2017 [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Description of applicable interest rate on borrowings			LIBOR
Basis spread (in hundredths)			1.00%
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term borrowings			$ 100,000,000	$ 100,000,000
Standby letters of credit issued under the Revolving Credit Facility			46,183,000
Available borrowing capacity under Revolving Credit Facility			$ 253,817,000
Revolving Credit Facility [Member] | Amended Credit Agreement Due 2017 [Member]
Debt Instrument [Line Items]
Revolving credit facility, term			5 years
Credit Facility, maximum amount			$ 400,000,000
7.5% Senior Notes due October 1, 2018 [Member]
Debt Instrument [Line Items]
Date public offering completed			Aug. 1, 2012
Aggregate principal amount			$ 496,557,000
Stated interest rate (in hundredths)			7.50%
Maturity date			Oct. 1, 2018
Fair value of debt at acquisition date (in hundredths)								106.875%
Loss on debt extinguishment		$ 11,589,000
Redemption premium and related fees		31,633,000
Write-off unamortized debt origination costs		5,230,000
Write-off unamortized premium		$ (25,274,000)
7.375% Senior Notes due August 1, 2021 [Member]
Debt Instrument [Line Items]
Date public offering completed			Aug. 1, 2012
Aggregate principal amount			$ 503,443,000
Stated interest rate (in hundredths)			7.375%	7.375%
Maturity date			Aug. 1, 2021
Fair value of debt at acquisition date (in hundredths)								108.125%
Debt instrument repurchase amount						$ 23,863,000	$ 133,400,000
Percentage of the principal amount repurchase offer under change of control provision (in hundredths)			101.00%
Repurchase of debt due to decline in rating after consummation of change of control, period			90 days
Long-term borrowings			$ 366,107,000	$ 368,868,000
7.375% Senior Notes due March 15, 2020 [Member]
Debt Instrument [Line Items]
Date public offering completed			Mar. 23, 2010
Aggregate principal amount			$ 250,000,000
Stated interest rate (in hundredths)			7.375%	7.375%
Maturity date			Mar. 15, 2020
Loss on debt extinguishment	$ 15,072,000
Redemption premium and related fees	11,124,000
Write-off unamortized debt origination costs	2,855,000
Percentage of principal amount at which debt was issued (in hundredths)			99.136%
Write-off unamortized discount	$ 1,093,000
Long-term borrowings				$ 248,817,000
5.5% Senior Notes due June 1, 2024 [Member]
Debt Instrument [Line Items]
Date public offering completed			May 27, 2014
Aggregate principal amount			$ 525,000,000
Stated interest rate (in hundredths)			5.50%	5.50%
Maturity date			Jun. 1, 2024
Percentage of principal amount at which debt was issued (in hundredths)			100.00%
Percentage of the principal amount repurchase offer under change of control provision (in hundredths)			101.00%
Repurchase of debt due to decline in rating after consummation of change of control, period			90 days
Long-term borrowings			$ 525,000,000	$ 525,000,000
5.75% Senior Notes due March 1, 2025 [Member]
Debt Instrument [Line Items]
Date public offering completed			Feb. 25, 2015
Aggregate principal amount			$ 250,000,000
Stated interest rate (in hundredths)			5.75%
Maturity date			Mar. 1, 2025
Percentage of principal amount at which debt was issued (in hundredths)			100.00%
Percentage of the principal amount repurchase offer under change of control provision (in hundredths)			101.00%
Repurchase of debt due to decline in rating after consummation of change of control, period			90 days
Long-term borrowings			$ 250,000,000

Long-Term Borrowings - Schedule

Long-Term Borrowings - Schedule of percentage of redemption price borrowings (Details)	12 Months Ended
	Sep. 26, 2015
7.375% Senior Notes due August 1, 2021 [Member] | 2016
Senior Notes [Abstract]
Redemption prices percentage	103.688%
7.375% Senior Notes due August 1, 2021 [Member] | 2017
Senior Notes [Abstract]
Redemption prices percentage	102.459%
7.375% Senior Notes due August 1, 2021 [Member] | 2018
Senior Notes [Abstract]
Redemption prices percentage	101.229%
7.375% Senior Notes due August 1, 2021 [Member] | 2019 and thereafter
Senior Notes [Abstract]
Redemption prices percentage	100.00%
5.5% Senior Notes due June 1, 2024 [Member] | 2019
Senior Notes [Abstract]
Redemption prices percentage	102.75%
5.5% Senior Notes due June 1, 2024 [Member] | 2020
Senior Notes [Abstract]
Redemption prices percentage	101.833%
5.5% Senior Notes due June 1, 2024 [Member] | 2021
Senior Notes [Abstract]
Redemption prices percentage	100.917%
5.5% Senior Notes due June 1, 2024 [Member] | 2022 and thereafter
Senior Notes [Abstract]
Redemption prices percentage	100.00%
5.75% Senior Notes due March 1, 2025 [Member] | 2020
Senior Notes [Abstract]
Redemption prices percentage	102.875%
5.75% Senior Notes due March 1, 2025 [Member] | 2021
Senior Notes [Abstract]
Redemption prices percentage	101.917%
5.75% Senior Notes due March 1, 2025 [Member] | 2022
Senior Notes [Abstract]
Redemption prices percentage	100.958%
5.75% Senior Notes due March 1, 2025 [Member] | 2023 and thereafter
Senior Notes [Abstract]
Redemption prices percentage	100.00%

Unit-Based Compensation Arran55

Unit-Based Compensation Arrangements - Additional Information (Details) - USD ($) $ in Thousands	May. 13, 2015	Aug. 06, 2013	Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013
Restricted Stock Units (RSUs) [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Restricted Unit Plans, terms of award			In accordance with an August 6, 2013 amendment to the Restricted Unit Plans, unless otherwise stipulated by the Compensation Committee of the Partnership’s Board of Supervisors on or before the grant date, all restricted unit awards granted after the date of the amendment will vest 33.33% on each of the first three anniversaries of the award grant date. Prior to the August 6, 2013 amendment, unless otherwise stipulated by the Compensation Committee of the Partnership’s Board of Supervisors on or before the grant date, restricted units issued under the Restricted Unit Plans vest over time with 25% of the Common Units vesting at the end of each of the third and fourth anniversaries of the grant date and the remaining 50% of the Common Units vesting at the end of the fifth anniversary of the grant date. The Restricted Unit Plans participants are not eligible to receive quarterly distributions on, or vote, their respective restricted units until vested. Restricted units cannot be sold or transferred prior to vesting. The value of the restricted unit is established by the market price of the Common Unit on the date of grant, net of estimated future distributions during the vesting period. Restricted units are subject to forfeiture in certain circumstances as defined in the Restricted Unit Plans.
Total number of Common Units authorized for issuance (in units)			3,102,122
Additional number of common units authorized for issuance (in units)	1,200,000
Unrecognized compensation cost			$ 5,211
Weighted-average recognition period of compensation cost			1 year 2 months 12 days
Compensation expense			$ 8,611	$ 7,390	$ 3,888
Long-Term Incentive Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Measurement period of average distribution coverage ratio		3 years
Long-Term Incentive Plan, terms of award			The Partnership has a non-qualified, unfunded long-term incentive plan for officers and key employees (the “LTIP”) which provides for payment, in the form of cash, of an award of equity-based compensation at the end of a three-year performance period
Compensation expense			$ 1,814	120	1,439
Cash payouts			$ 0	$ 0	$ 0

Unit-Based Compensation Arran56

Unit-Based Compensation Arrangements - Summary of Activity for the Restricted Units Plans (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	12 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013
Units [Rollforward]
Outstanding, beginning of period (in units)	694,927	527,627	442,851
Granted (in units)	154,403	256,273	200,933
Forfeited (in units)	(7,607)	(3,119)	(3,497)
Issued (in units)	(214,324)	(85,854)	(112,660)
Outstanding, end of period (in units)	627,399	694,927	527,627
Weighted Average Grant Date Fair Value Per Unit [Abstract]
Outstanding, beginning of period (in dollars per unit)	$ 32.07	$ 29.30	$ 32.68
Granted (in dollars per unit)	37.59	37.43	23.42
Forfeited (in dollars per unit)	(31.04)	(28.39)	(32.15)
Issued (in dollars per unit)	(36.68)	(31.23)	(32.01)
Outstanding, end of period (in dollars per unit)	$ 31.87	$ 32.07	$ 29.30

Employee Benefit Plans - Additi

Employee Benefit Plans - Additional Information (Details)	12 Months Ended
	Sep. 26, 2015USD ($)Member	Sep. 27, 2014USD ($)	Sep. 28, 2013USD ($)Multiemployerpensionplan
Deferred Compensation Arrangement With Individual Postretirement Benefits [Line Items]
Minimum funding requirements for defined benefit pension plan	$ 0	$ 0	$ 0
Defined benefit plan expected future benefit payments	700,000
Pension settlement payments to either terminated or retired individuals	5,777,000
Settlement threshold amount	5,128,000
Pension settlement charge	$ 2,000,000	0	0
Health care cost trend	4.50%
Health care cost trend rate (in hundredths)	7.10%
Percentage of sensitivity increase or decrease of assumed health care cost trend rates (in hundredths)	1.00%
Estimated obligation due to withdrawal multi employer pension plans	$ 18,041,000	6,880,000	$ 7,000,000
Number of voluntary partial withdrawal from multi employer pension plans | Multiemployerpensionplan			1
Number of full withdrawal from multi employer pension plans | Multiemployerpensionplan			4
Increase in estimated obligation due to withdrawal multi employer pension plans	11,300,000
Contributions	1,073,000	1,168,000	$ 1,162,000
Health and Welfare Benefits and Defined Annuity Plans [Member]
Deferred Compensation Arrangement With Individual Postretirement Benefits [Line Items]
Contributions	$ 1,817,000	1,897,000	$ 2,040,000
Red [Member]
Deferred Compensation Arrangement With Individual Postretirement Benefits [Line Items]
Multiemployer plans, funded status	Less than 65 percent
Yellow [Member]
Deferred Compensation Arrangement With Individual Postretirement Benefits [Line Items]
Multiemployer plans, funded status	Between 65 and less than 80 percent
Green [Member]
Deferred Compensation Arrangement With Individual Postretirement Benefits [Line Items]
Multiemployer plans, funded status	At least 80 percent
Pension Benefits [Member]
Deferred Compensation Arrangement With Individual Postretirement Benefits [Line Items]
Expenses (credits) in accumulated other comprehensive loss expected to be recognized as components of net period benefit costs in succeeding fiscal year	$ 5,218,000
Number of members on the Benefits Committee | Member	6
Pension settlement payments to either terminated or retired individuals	$ 5,777,000	$ 5,401,000
Pension settlement charge	$ (2,000,000)
Percentage threshold of the greater of projected benefit obligation and market-related value plan assets as unrecognized actuarial gains and losses (in hundredths)	10.00%
Pension Benefits [Member] | Fixed income securities [Member]
Deferred Compensation Arrangement With Individual Postretirement Benefits [Line Items]
Allocation percentage of plan assets, range minimum (in hundredths)	80.00%
Allocation percentage of plan assets, range maximum (in hundredths)	90.00%
Pension Benefits [Member] | Equity securities [Member]
Deferred Compensation Arrangement With Individual Postretirement Benefits [Line Items]
Allocation percentage of plan assets, range minimum (in hundredths)	10.00%
Allocation percentage of plan assets, range maximum (in hundredths)	20.00%
Retiree Health and Life Benefits [Member]
Deferred Compensation Arrangement With Individual Postretirement Benefits [Line Items]
Expenses (credits) in accumulated other comprehensive loss expected to be recognized as components of net period benefit costs in succeeding fiscal year	$ (698,000)
Health care cost trend	7.10%	7.12%
Health care cost trend rate (in hundredths)	7.12%	7.33%	7.53%
Retirement Savings and Investment Plan 401(K) [Member]
Deferred Compensation Arrangement With Individual Postretirement Benefits [Line Items]
Contributions to the 401(k) Plan	$ 1,844,000	$ 1,848,000	$ 1,915,000

Employee Benefit Plans - Schedu

Employee Benefit Plans - Schedule of Defined Benefit Plans Disclosure (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013
Reconciliation of benefit obligations:
Lump sum benefits paid	$ (5,777)
Pension Benefits [Member]
Reconciliation of benefit obligations:
Benefit obligation at beginning of year	149,836	$ 148,631
Interest cost	5,128	5,774	$ 5,229
Actuarial loss (gain)	5,239	8,459
Lump sum benefits paid	(5,777)	(5,401)
Ordinary benefits paid	(7,519)	(7,627)
Benefit obligation at end of year	146,907	149,836	148,631
Reconciliation of fair value of plan assets:
Fair value of plan assets at beginning of year	117,771	120,776
Actual return on plan assets	(172)	10,023
Lump sum benefits paid	(5,777)	(5,401)
Ordinary benefits paid	(7,519)	(7,627)
Fair value of plan assets at end of year	104,303	117,771	120,776
Funded status:
Funded status at end of year	(42,604)	(32,065)
Amounts recognized in consolidated balance sheets consist of:
Net amount recognized at end of year	(42,604)	(32,065)
Noncurrent benefit liability	(42,604)	(32,065)
Amounts not yet recognized in net periodic benefit cost and included in accumulated other comprehensive income (loss):
Actuarial net (loss) gain	(52,836)	(49,034)
Net amount recognized in accumulated other comprehensive (loss) income	(52,836)	(49,034)
Retiree Health and Life Benefits [Member]
Reconciliation of benefit obligations:
Benefit obligation at beginning of year	16,954	17,754
Interest cost	575	645	594
Actuarial loss (gain)	(1,281)	(278)
Ordinary benefits paid	(954)	(1,167)
Benefit obligation at end of year	15,294	16,954	$ 17,754
Reconciliation of fair value of plan assets:
Employer contributions	954	1,167
Ordinary benefits paid	(954)	(1,167)
Funded status:
Funded status at end of year	(15,294)	(16,954)
Amounts recognized in consolidated balance sheets consist of:
Net amount recognized at end of year	(15,294)	(16,954)
Less: current portion	1,025	1,276
Noncurrent benefit liability	(14,269)	(15,678)
Amounts not yet recognized in net periodic benefit cost and included in accumulated other comprehensive income (loss):
Actuarial net (loss) gain	4,865	3,780
Prior service credits	399	889
Net amount recognized in accumulated other comprehensive (loss) income	$ 5,264	$ 4,669

Employee Benefit Plans - Percen

Employee Benefit Plans - Percentage Allocation of Plan Assets (Details) - Pension Benefits [Member]	Sep. 26, 2015	Sep. 27, 2014
Actual allocation of assets held in trust [Abstract]
Percentage allocation of plan assets	100.00%	100.00%
Fixed income securities [Member]
Actual allocation of assets held in trust [Abstract]
Percentage allocation of plan assets	86.00%	85.00%
Equity securities [Member]
Actual allocation of assets held in trust [Abstract]
Percentage allocation of plan assets	14.00%	15.00%

Employee Benefit Plans - Sche60

Employee Benefit Plans - Schedule of Measurement of Partnership's Pension Plan Assets by Category (Details) - Pension Benefits [Member] - USD ($) $ in Thousands		Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013
Fair value of plan assets [Abstract]
Fair value of plan assets		$ 104,303	$ 117,771	$ 120,776
Fair Value, Inputs, Level 2 [Member]
Fair value of plan assets [Abstract]
Fair value of plan assets		104,303	117,771
Fair Value, Inputs, Level 2 [Member] | Short-term investments [Member]
Fair value of plan assets [Abstract]
Fair value of plan assets	[1]	99	1,500
Fair Value, Inputs, Level 2 [Member] | Domestic equity securities [Member]
Fair value of plan assets [Abstract]
Fair value of plan assets	[1],[2]	5,264	6,370
Fair Value, Inputs, Level 2 [Member] | International equity securities [Member]
Fair value of plan assets [Abstract]
Fair value of plan assets	[1],[2]	8,923	10,916
Fair Value, Inputs, Level 2 [Member] | Fixed income securities [Member]
Fair value of plan assets [Abstract]
Fair value of plan assets	[1],[3]	$ 90,017	$ 98,985
[1]	Includes funds which are not publicly traded and are valued at the net asset value of the units provided by the fund issuer.
[2]	Includes funds which invest primarily in a diversified portfolio of publicly traded U.S. and Non-U.S. common stock.
[3]	Includes funds which invest primarily in publicly traded and non-publicly traded, investment grade corporate bonds, U.S. government bonds and asset-backed securities.

Employee Benefit Plans - Sche61

Employee Benefit Plans - Schedule of Expected Benefit Payments (Details) $ in Thousands	Sep. 26, 2015USD ($)
Pension Benefits [Member]
Projected Contributions and Benefit Payments by Fiscal Year [Abstract]
2,016	$ 31,031
2,017	11,103
2,018	11,901
2,019	10,585
2,020	10,098
2021 through 2025	44,296
Retiree Health and Life Benefits [Member]
Projected Contributions and Benefit Payments by Fiscal Year [Abstract]
2,016	1,025
2,017	959
2,018	900
2,019	838
2,020	765
2021 through 2025	$ 2,863

Employee Benefit Plans - Sche62

Employee Benefit Plans - Schedule of Net Benefit Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013
Components of net periodic benefit costs included in operating expenses [Abstract]
Settlement charge	$ (2,000)	$ 0	$ 0
Pension Benefits [Member]
Components of net periodic benefit costs included in operating expenses [Abstract]
Interest cost	5,128	5,774	5,229
Expected return on plan assets	(4,913)	(5,102)	(5,281)
Settlement charge	2,000
Recognized net actuarial loss (gain)	4,522	4,492	5,285
Net periodic benefit costs	6,737	5,164	5,233
Retiree Health and Life Benefits [Member]
Components of net periodic benefit costs included in operating expenses [Abstract]
Interest cost	575	645	594
Amortization of prior service credit	(490)	(490)	(490)
Recognized net actuarial loss (gain)	(196)	(181)
Net periodic benefit costs	$ (111)	$ (26)	$ 104

Employee Benefit Plans - Sche63

Employee Benefit Plans - Schedule of Assumptions Used (Details)	12 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013
Actuarial assumptions [Abstract]
Health care cost trend	4.50%
Assumptions used in calculating benefit cost [Abstract]
Health care cost trend	7.10%
Pension Benefits [Member]
Actuarial assumptions [Abstract]
Weighted-average discount rate used in calculating benefit obligations	3.875%	3.875%
Assumptions used in calculating benefit cost [Abstract]
Weighted-average discount rate	3.875%	4.375%	3.50%
Weighted-average expected long-term rate of return on plan assets	4.90%	4.90%	4.50%
Retiree Health and Life Benefits [Member]
Actuarial assumptions [Abstract]
Weighted-average discount rate used in calculating benefit obligations	3.50%	3.50%
Health care cost trend	7.10%	7.12%
Assumptions used in calculating benefit cost [Abstract]
Weighted-average discount rate	3.50%	3.75%	3.00%
Health care cost trend	7.12%	7.33%	7.53%

Employee Benefit Plans - Total

Employee Benefit Plans - Total Contributions Made to Multiemployer Pension Plans (Details) - USD ($) $ in Thousands		12 Months Ended
		Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013
Multiemployer Plans [Line Items]
Contributions		$ 1,073	$ 1,168	$ 1,162
New England Teamsters & Trucking Industry Pension Fund [Member]
Multiemployer Plans [Line Items]
Pension Fund		New England Teamsters & Trucking Industry Pension Fund (a)
EIN/Pension Plan Number		46,372,430
PPA Zone Status	[1]	Red	Red
FIP/RP Status		Implemented
Contributions		$ 584	$ 616	562
Contributions greater than 5% of Total Plan Contributions	[1]	false
Expiration date of CBA, First date		Apr. 30, 2016
Expiration date of CBA, Last date		Mar. 31, 2017
Local 282 Pension Trust [Member]
Multiemployer Plans [Line Items]
Pension Fund		Local 282 Pension Trust (b)
EIN/Pension Plan Number		116,245,313
PPA Zone Status	[2]	Green	Green
Contributions		$ 269	$ 336	284
Contributions greater than 5% of Total Plan Contributions	[2]	false
Expiration date of CBA		Aug. 31, 2019
Teamsters Industrial Employees Pension Fund [Member]
Multiemployer Plans [Line Items]
Pension Fund		Teamsters Industrial Employees Pension Fund (c)
EIN/Pension Plan Number		226,099,363
PPA Zone Status	[3]	Green	Green
Contributions		$ 200	$ 185	179
Contributions greater than 5% of Total Plan Contributions	[3]	true
Expiration date of CBA		Jun. 30, 2017
Other [Member]
Multiemployer Plans [Line Items]
Pension Fund	[4]	Other
Contributions	[4]	$ 20	$ 31	$ 137
Contributions greater than 5% of Total Plan Contributions	[4]	false
[1]	Based on most recent available valuation information for plan year ended September 2014.
[2]	Based on most recent available valuation information for plan year ended February 2014.
[3]	Based on most recent available valuation information for plan year ended December 2014.
[4]	Includes the MEPPs from which the Partnership withdrew in fiscal 2013.

Financial Instruments and Ris65

Financial Instruments and Risk Management - Fair Value of the Partnership's Derivative Instruments and their Location in the Condensed Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Sep. 26, 2015	Sep. 27, 2014
Derivatives, Fair Value [Line Items]
Fair value - assets	$ 13,803	$ 11,672
Fair value - liabilities	10,184	10,806
Commodity-Related Derivatives [Member]
Derivatives, Fair Value [Line Items]
Fair value - assets	13,063	9,533
Fair value - liabilities	8,132	7,127
Interest Rate Swaps [Member]
Derivatives, Fair Value [Line Items]
Fair value - assets	740	2,139
Fair value - liabilities	2,052	3,679
Derivatives Not Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Fair value - assets	7,498	3,986
Fair value - liabilities	2,567	1,580
Derivatives Not Designated as Hedging Instruments [Member] | Commodity-Related Derivatives [Member] | Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Fair value - assets	7,013	3,924
Derivatives Not Designated as Hedging Instruments [Member] | Commodity-Related Derivatives [Member] | Other Assets [Member]
Derivatives, Fair Value [Line Items]
Fair value - assets	485	62
Derivatives Not Designated as Hedging Instruments [Member] | Commodity-Related Derivatives [Member] | Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Fair value - liabilities	0	1,527
Derivatives Not Designated as Hedging Instruments [Member] | Commodity-Related Derivatives [Member] | Other Liabilities [Member]
Derivatives, Fair Value [Line Items]
Fair value - liabilities	2,567	53
Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Fair value - liabilities	1,312	1,540
Derivatives Designated as Hedging Instruments [Member] | Interest Rate Swaps [Member] | Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Fair value - liabilities	1,112	1,257
Derivatives Designated as Hedging Instruments [Member] | Interest Rate Swaps [Member] | Other Liabilities [Member]
Derivatives, Fair Value [Line Items]
Fair value - liabilities	$ 200	$ 283

Financial Instruments and Ris66

Financial Instruments and Risk Management - Reconciliation of the Beginning and Ending Balances of Assets and Liabilities Measured at Fair Value on a Recurring Basis Using Significant Unobservable Inputs (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2015	Sep. 27, 2014
Reconciliation of beginning and ending balances of assets measured at fair value on recurring basis using significant unobservable inputs [Rollforward]
Beginning balance of over-the-counter options	$ 1,512	$ 1,847
Beginning balance realized during the period	(1,450)	(1,166)
Contracts purchased during the period	2,067	1,145
Change in the fair value of outstanding contracts	652	(314)
Ending balance of over-the-counter options	2,781	1,512
Reconciliation of beginning and ending balances of liabilities measured at fair value on recurring basis using significant unobservable inputs [Rollforward]
Beginning balance of over-the-counter options	0	0
Beginning balance realized during the period	0	0
Contracts purchased during the period	347	0
Change in the fair value of outstanding contracts	0	0
Ending balance of over-the-counter options	$ 347	$ 0

Financial Instruments and Ris67

Financial Instruments and Risk Management - Additional Information (Details) $ in Thousands	12 Months Ended
	Sep. 26, 2015USD ($)LocationState	Sep. 27, 2014USD ($)
Derivatives, Fair Value [Line Items]
Cash collateral	$ 553	$ 0
Number of locations served by the partnership | Location	700
Number of states in which the partnership operates | State	41
7.375% Senior Notes due August 1, 2021 [Member]
Derivatives, Fair Value [Line Items]
Fair Value of Senior Notes	$ 363,922
5.5% Senior Notes due June 1, 2024 [Member]
Derivatives, Fair Value [Line Items]
Fair Value of Senior Notes	498,750
5.75% Senior Notes due March 1, 2025 [Member]
Derivatives, Fair Value [Line Items]
Fair Value of Senior Notes	$ 241,250
Supplier Concentration Risk [Member] | Propane Purchases [Member]
Derivatives, Fair Value [Line Items]
Minimum concentration risk threshold accounted for by a single customer or supplier (in hundredths)	10.00%
Supplier Concentration Risk [Member] | Crestwood Midstream Partners L.P [Member] | Propane Purchases [Member]
Derivatives, Fair Value [Line Items]
Concentration percentage of propane supply provided by suppliers (in hundredths)	20.00%
Supplier Concentration Risk [Member] | Enterprise Products Partners L.P. [Member] | Propane Purchases [Member]
Derivatives, Fair Value [Line Items]
Concentration percentage of propane supply provided by suppliers (in hundredths)	13.00%
Supplier Concentration Risk [Member] | Targa Liquids Marketing and Trade LLC [Member] | Propane Purchases [Member]
Derivatives, Fair Value [Line Items]
Concentration percentage of propane supply provided by suppliers (in hundredths)	12.00%
Commodity Contract [Member]
Derivatives, Fair Value [Line Items]
Weighted average maturity of outstanding commodity-related derivatives	7 months	4 months

Financial Instruments and Ris68

Financial Instruments and Risk Management - Effect of the Partnership's Derivative Instruments on the Consolidated Statements of Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013
Interest Rate Swaps [Member] | Derivatives Designated as Hedging Instruments [Member]
Derivative Instruments Gain Loss [Line Items]
Amount of Gains (Losses) Recognized in OCI (Effective Portion)	$ (1,159)	$ (518)	$ 584
Interest Rate Swaps [Member] | Derivatives Designated as Hedging Instruments [Member] | Interest Expense [Member]
Derivative Instruments Gain Loss [Line Items]
Gains (Losses) Reclassified from Accumulated OCI into Income (Effective Portion)	(1,388)	(1,406)	(2,465)
Commodity-Related Derivatives [Member] | Derivatives Not Designated as Hedging Instruments [Member] | Cost of Products Sold [Member]
Derivative Instruments Gain Loss [Line Items]
Unrealized Gains (Losses) Recognized in Income	$ 1,855	$ 306	$ (4,318)

Financial Instruments and Ris69

Financial Instruments and Risk Management - Fair Value of Partnership's Recognized Derivative Assets and Liabilities on a Gross Basis and Amounts Offset on Condensed Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Sep. 26, 2015	Sep. 27, 2014
Asset Derivatives [Abstracts]
Gross amounts	$ 13,803	$ 11,672
Effects of netting	(6,305)	(7,686)
Net amounts presented in the balance sheet	7,498	3,986
Liability Derivatives [Abstracts]
Gross amounts	10,184	10,806
Effects of netting	(6,305)	(7,686)
Net amounts presented in the balance sheet	3,879	3,120
Commodity-Related Derivatives [Member]
Asset Derivatives [Abstracts]
Gross amounts	13,063	9,533
Effects of netting	(5,565)	(5,547)
Net amounts presented in the balance sheet	7,498	3,986
Liability Derivatives [Abstracts]
Gross amounts	8,132	7,127
Effects of netting	(5,565)	(5,547)
Net amounts presented in the balance sheet	2,567	1,580
Interest Rate Swaps [Member]
Asset Derivatives [Abstracts]
Gross amounts	740	2,139
Effects of netting	(740)	(2,139)
Net amounts presented in the balance sheet	0	0
Liability Derivatives [Abstracts]
Gross amounts	2,052	3,679
Effects of netting	(740)	(2,139)
Net amounts presented in the balance sheet	$ 1,312	$ 1,540

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013
Commitments And Contingencies Disclosure [Abstract]
Rental expense under operating leases	$ 32,737	$ 31,849	$ 33,036
Accrued insurance liabilities	57,083	62,450
Portion of the estimated self-insurance liability that exceeds insurance deductibles	$ 15,783	$ 18,410

Commitments and Contingencies71

Commitments and Contingencies - Schedule of Future Minimum Rental Commitments Under Noncancelable Operating Lease Agreements (Details) $ in Thousands	Sep. 26, 2015USD ($)
Future minimum rental commitments under noncancelable operating lease agreements [Abstract]
2,016	$ 22,422
2,017	16,894
2,018	13,404
2,019	10,038
2,020	7,857
2021 and thereafter	$ 7,876

Guarantees - Additional Informa

Guarantees - Additional Information (Details)	12 Months Ended
	Sep. 26, 2015USD ($)
Guarantees [Abstract]
Transportation equipment remaining lease periods	2,022
Maximum potential amount of aggregate future payments Partnership could be required to make	$ 14,397,000

Amounts Reclassified Out of A73

Amounts Reclassified Out of Accumulated Other Comprehensive Income - Reclassification out of accumulated other comprehensive (loss) income (Details) - USD ($) $ in Thousands		12 Months Ended
		Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance beginning		$ (45,905)	$ (47,353)	$ (61,107)
Other comprehensive income before reclassifications		(10,202)	(3,779)	6,494
Recognition in earnings of net actuarial loss for pension settlement		2,000	0	0
Reclassifications to earnings		5,224	5,227	7,260
Other comprehensive (loss) income		(2,978)	1,448	13,754
Balance ending		(48,883)	(45,905)	(47,353)
Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance beginning		(1,540)	(2,428)	(5,477)
Other comprehensive income before reclassifications		(1,159)	(518)	584
Reclassifications to earnings	[1]	1,388	1,406	2,465
Other comprehensive (loss) income		229	888	3,049
Balance ending		(1,311)	(1,540)	(2,428)
Pension Benefits [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance beginning		(49,034)	(49,987)	(59,398)
Funded status benefit plan obligation		(10,324)	(3,539)	4,126
Recognition in earnings of net actuarial loss for pension settlement	[2]	2,000
Other comprehensive (loss) income		(3,802)	953	9,411
Balance ending		(52,836)	(49,034)	(49,987)
Amortization of Net Loss [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reclassifications to earnings	[2]	4,522	4,492	5,285
Post-Retirement Benefits [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance beginning		4,669	5,062	3,768
Funded status benefit plan obligation		1,281	278	1,784
Other comprehensive (loss) income		595	(393)	1,294
Balance ending		5,264	4,669	5,062
Amortization of Prior Service Credits [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reclassifications to earnings	[2]	(490)	(490)	$ (490)
Amortization of Net Gain [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reclassifications to earnings	[2]	$ (196)	$ (181)
[1]	Reclassification of realized losses on cash flow hedges are recognized in interest expense.
[2]	These amounts are included in the computation of net periodic benefit cost. See Note 9, “Employee Benefit Plans”.

Public Offerings - Additional I

Public Offerings - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	May. 22, 2013	May. 17, 2013	Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013	Aug. 06, 2013	Aug. 02, 2013
Sale of Partnership Units [Line Items]
Number of common units sold (in units)		2,700,000
Price per common unit sold in a public offering (in dollars per unit)		$ 48.16
Proceeds received from public offering, net			$ 0	$ 0	$ 143,444
Public Offering [Member]
Sale of Partnership Units [Line Items]
Proceeds received from public offering, net		$ 124,684
Over Allotment Option [Member]
Sale of Partnership Units [Line Items]
Number of common units sold (in units)	405,000
Price per common unit sold in a public offering (in dollars per unit)	$ 48.16
Proceeds received from public offering, net	$ 18,760
Senior Note Due 2021 [Member]
Sale of Partnership Units [Line Items]
Repayments of borrowings						$ 23,863	$ 133,400

Segment Information - Additiona

Segment Information - Additional Information (Details)	12 Months Ended
	Sep. 26, 2015Segment
Segment Reporting [Abstract]
Number of operating segments	4
Number of reportable segments	3

Segment Information - Disclosur

Segment Information - Disclosure by Reportable Segment and Reconciliation of Total Operating Segment Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013
Revenues [Abstract]
Total revenues	$ 1,416,979	$ 1,938,257	$ 1,703,606
Operating income (loss) [Abstract]:
Total operating income	177,758	190,126	176,976
Reconciliation to net income:
Loss on debt extinguishment	15,072	11,589	2,144
Interest expense, net	77,634	83,261	95,427
Provision for income taxes	700	767	607
Net income	84,352	94,509	78,798
Depreciation and amortization [Abstract]
Total depreciation and amortization	133,294	136,399	130,384
Assets [Abstract]
Total assets	2,485,730	2,609,363
Operating/Reportable Segments [Member] | Propane [Member]
Revenues [Abstract]
Total revenues	1,176,980	1,606,840	1,357,102
Operating income (loss) [Abstract]:
Total operating income	280,761	295,916	287,473
Depreciation and amortization [Abstract]
Total depreciation and amortization	110,728	106,491	104,533
Assets [Abstract]
Total assets	2,209,343	2,365,320
Operating/Reportable Segments [Member] | Fuel Oil and Refined Fuels [Member]
Revenues [Abstract]
Total revenues	127,495	194,684	208,957
Operating income (loss) [Abstract]:
Total operating income	7,621	2,473	(2,799)
Depreciation and amortization [Abstract]
Total depreciation and amortization	3,885	5,429	4,634
Assets [Abstract]
Total assets	58,077	69,360
Operating/Reportable Segments [Member] | Natural Gas and Electricity [Member]
Revenues [Abstract]
Total revenues	66,865	87,093	79,432
Operating income (loss) [Abstract]:
Total operating income	14,614	10,818	11,565
Depreciation and amortization [Abstract]
Total depreciation and amortization	8	46	198
Assets [Abstract]
Total assets	13,253	13,992
Operating/Reportable Segments [Member] | All Other [Member]
Revenues [Abstract]
Total revenues	45,639	49,640	58,115
Operating income (loss) [Abstract]:
Total operating income	(25,409)	(25,644)	(26,483)
Depreciation and amortization [Abstract]
Total depreciation and amortization	288	699	638
Assets [Abstract]
Total assets	2,888	3,342
Operating/Reportable Segments [Member] | Corporate [Member]
Operating income (loss) [Abstract]:
Total operating income	(99,829)	(93,437)	(92,780)
Depreciation and amortization [Abstract]
Total depreciation and amortization	18,385	23,734	$ 20,381
Assets [Abstract]
Total assets	$ 202,169	$ 157,349

SCHEDULE II VALUATION AND QUA77

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($) $ in Thousands		12 Months Ended
		Sep. 26, 2015	Sep. 27, 2014	Sep. 28, 2013
Allowance for Doubtful Accounts [Member]
Valuation And Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period		$ 11,122	$ 6,786	$ 4,347
Charged (credited) to Costs and Expenses		(397)	11,933	6,717
Deductions	[1]	(7,205)	(7,597)	(4,278)
Balance at End of Period		3,520	11,122	6,786
Valuation Allowance of Deferred Tax Assets [Member]
Valuation And Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period		51,864	46,406	36,635
Charged (credited) to Costs and Expenses		2,181	5,458	9,771
Balance at End of Period		$ 54,045	$ 51,864	$ 46,406
[1]	Represents amounts that did not impact earnings.