Advanced BioEnergy (ABENU) 10-Q 15 May 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Mar. 31, 2014	1-May-14
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	31-Mar-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Entity Registrant Name	'Advanced BioEnergy, LLC	'
Entity Central Index Key	'0001325740	'
Current Fiscal Year End Date	'--09-30	'
Entity Filer Category	'Non-accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	25,410,851

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Mar. 31, 2014	Sep. 30, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$25,375	$27,796
Accounts receivable:	'	'
Trade accounts receivable	7,933	8,541
Other receivables	106	108
Inventories	5,254	4,538
Prepaid expenses	969	741
Current portion of restricted cash	13,785	10,961
Total current assets	53,422	52,685
Property and equipment, net	53,606	58,645
Other assets	1,051	1,211
Total assets	108,079	112,541
Current liabilities:	'	'
Accounts payable	4,975	5,745
Accrued expenses	3,570	3,770
Distribution payable	'	7,877
Current portion of long-term debt (stated principal amount of $2,980 and $71,735 at March 31, 2014 and September 30, 2013, respectively)	5,450	77,847
Total current liabilities	13,995	95,239
Other liabilities	64	79
Long-term debt (stated principal amount of $62,918 at March 31, 2014)	65,287	'
Total liabilities	79,346	95,318
Members' equity:	'	'
Members' capital, no par value, 25,410,851 units issued and outstanding	60,835	60,835
Accumulated deficit	-32,102	-43,612
Total members' equity	28,733	17,223
Total liabilities and members' equity	$108,079	$112,541

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Mar. 31, 2014	Sep. 30, 2013
In Thousands, except Share data, unless otherwise specified
Statement Of Financial Position [Abstract]	'	'
Current portion of long-term debt (stated principal amount)	$2,980	$71,735
Principal amount of long-term debt	$62,918	'
Members' capital, par value	'	'
Members' capital, units issued	25,410,851	25,410,851
Members' capital, units outstanding	25,410,851	25,410,851

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Net sales	'	'	'	'
Ethanol and related products	$51,720	$60,399	$99,707	$119,890
Other	180	993	430	1,243
Total net sales	51,900	61,392	100,137	121,133
Cost of goods sold	45,612	61,232	85,710	123,519
Gross profit (loss)	6,288	160	14,427	-2,386
Selling, general and administrative	1,224	1,831	2,308	4,007
Operating income (loss)	5,064	-1,671	12,119	-6,393
Other income, net	121	63	28	117
Interest income	8	4	18	11
Interest expense	-178	-147	-655	-1,732
Income (loss) from continuing operations	5,015	-1,751	11,510	-7,997
Income from discontinued operations	'	17	'	78,894
Net income (loss)	$5,015	($1,734)	$11,510	$70,897
Weighted average units outstanding-basic	25,411	25,411	25,411	25,254
Weighted average units outstanding-diluted	25,411	25,411	25,411	25,254
Income (loss) from continuing operations per unit-basic and diluted	$0.20	($0.07)	$0.45	($0.32)
Income from discontinued operations per unit-basic and diluted	'	'	'	$3.12
Income (loss) per unit-basic and diluted	$0.20	($0.07)	$0.45	$2.81
Distributions declared per unit	'	'	'	$4.15

Consolidated_Statements_of_Cha

Consolidated Statements of Changes in Members' Equity (Unaudited) (USD $)	Total	Member's Capital [Member]	Accumulated Deficit [Member]
In Thousands, except Share data
Beginning Balance at Sep. 30, 2013	$17,223	$60,835	($43,612)
Beginning Balance, shares at Sep. 30, 2013	25,410,851	25,410,851	'
Net income	11,510	'	11,510
Ending Balance at Mar. 31, 2014	$28,733	$60,835	($32,102)
Ending Balance, shares at Mar. 31, 2014	25,410,851	25,410,851	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:	'	'
Net income	$11,510	$70,897
Adjustments to reconcile net income to operating activities cash flows:	'	'
Depreciation	5,422	5,428
Amortization of deferred financing costs	45	66
Amortization of deferred revenue and rent	-15	-126
Amortization of additional carrying value of debt	-1,273	-980
Unit compensation expense	'	276
(Gain) on disposal of assets	'	-76,688
Loss on warrant derivative liability	'	1,416
Change in working capital components:	'	'
Accounts receivable	608	9,289
Inventories	-716	3,658
Prepaid expenses	-228	816
Accounts payable	-770	-5,514
Accrued expenses	-200	-2,137
Net cash provided by operating activities	14,383	6,401
Cash flows from investing activities:	'	'
Purchase of property and equipment	-389	-771
Proceeds from sale of assets, net of transaction costs	6	155,039
Change in other assets	162	65
Change in restricted cash	-2,824	3,128
Net cash provided by (used in) investing activities	-3,045	157,461
Cash flows from financing activities:	'	'
Payments on debt	-5,882	-50,306
Exercise of warrant	'	799
Distribution to members	-7,877	-104,511
Net cash (used in) financing activities	-13,759	-154,018
Net increase (decrease) in cash and cash equivalents	-2,421	9,844
Beginning cash and cash equivalents	27,796	11,210
Ending cash and cash equivalents	25,375	21,054
Supplemental disclosure of cash flow information:	'	'
Cash paid for interest	2,564	1,897
Supplemental disclosure of non-cash financing and investing activities:	'	'
Exercise of options from distribution proceeds	'	432
Note receivable settled from distribution proceeds	'	$513

Organization_and_Significant_A

Organization and Significant Accounting Policies	6 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Organization and Significant Accounting Policies	'
	1. Organization and Significant Accounting Policies
	The consolidated financial statements include the accounts of Advanced BioEnergy, LLC (“ABE” or the “Company”) and its wholly owned operating subsidiaries, ABE Fairmont, LLC (“ABE Fairmont”) and ABE South Dakota, LLC (“ABE South Dakota”). All intercompany balances and transactions have been eliminated in consolidation.
	The accompanying unaudited consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles, or GAAP, for interim financial information and the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements. The interim financial statements should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended September 30, 2013. The financial information as of March 31, 2014 and the results of operations for the three and six months ended March 31, 2014 are not necessarily indicative of the results for the fiscal year ending September 30, 2014. In the opinion of management, the interim financial statements reflect all normal recurring adjustments necessary for fair presentation. Certain items in the March 31, 2013 statement of operations have been reclassified to match the presentation on the Form 10-K for fiscal 2013 and do not affect net income.
	The Company currently operates three ethanol production facilities in the U.S. with a combined production capacity of 85 million gallons per year. The Company acquired existing facilities in Aberdeen, South Dakota (9 million gallons) and Huron, South Dakota (32 million gallons) in November 2006 and began operations at the 44 million gallon Aberdeen expansion facility in January 2008.
	The Company, through ABE Fairmont, also owned a production facility in Fairmont, NE. On December 7, 2012, the Company and ABE Fairmont sold the production facility in Fairmont, NE to Flint Hills Resources, LLC. See Note 3 of the financial statements for further description of the transaction. In accordance with the guidance under ASC Topic 205, section 20 Discontinued Operations, the results of operations for ABE Fairmont are disclosed as discontinued operations.
	Cash, Cash Equivalents and Restricted Cash
	The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. The Company’s cash balances are maintained in bank depositories and periodically exceed federally insured limits. The Company has not experienced losses in these accounts. The Company’s restricted cash includes cash held for debt service under the terms of its debt agreements, a deposit for a rail car sublease, as well as cash held in an escrow account relating to the sale of the Fairmont facility. The escrow account totals $8.0 million and has a scheduled release date in June 2014.
	Receivables
	Credit sales are made to a few customers with no collateral required. Trade receivables are carried at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a monthly basis. Management determines the allowance for doubtful accounts by regularly evaluating individual receivables and considering a customer’s financial condition, credit history and current economic conditions. Receivables are written off if deemed uncollectible. Recoveries of receivables previously written off are recorded when received.
	Derivative Instruments/Due From Broker
	On occasion, the Company has entered into derivative contracts to hedge the Company’s exposure to price risk related to forecasted corn purchases and forecasted ethanol sales. Accounting for derivative contracts requires that an entity recognize all derivatives as either assets or liabilities on the balance sheet and measure those instruments at fair value. If certain conditions are met, a derivative may be specifically designated as (a) a hedge of the exposure to changes in the fair value of a recognized asset or liability or an unrecognized firm commitment, (b) a hedge of the exposure to variable cash flows of a forecasted transaction, or (c) a hedge of the foreign currency exposure of a net investment in a foreign operation, an unrecognized firm commitment, an available-for-sale security, or a foreign-currency-denominated forecasted transaction.
	Although the Company believes its derivative positions are economic hedges, it has not designated any derivative position as a hedge for accounting purposes and it records derivative positions on the balance sheet at their fair market value, with changes in fair value recognized in current period earnings.
	In addition, certain derivative financial instruments that meet the criteria for derivative accounting treatment also qualify for a scope exception to derivative accounting, as they are considered normal purchases and sales. The availability of this exception is based on the assumption that the hedging party has the ability and it is probable to deliver or take delivery of the underlying item.
	Inventories
	Chemicals, supplies, work in process, ethanol and distillers grains inventories are stated at the lower of weighted average cost or market.
	Property and Equipment
	Property and equipment is carried at cost less accumulated depreciation computed using the straight-line method over the estimated useful lives:
	Office equipment	3-7 Years
	Process equipment	10 Years
	Buildings	40 Years
	Maintenance and repairs are charged to expense as incurred; major improvements and betterments are capitalized. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount on the asset may not be recoverable. An impairment loss is recognized when estimated undiscounted future cash flows from operations are less than the carrying value of the asset group. An impairment loss is measured by the amount by which the carrying value of the asset exceeds the estimated fair value on that date.
	Revenue Recognition
	Ethanol revenue is recognized when product title and all risk of ownership is transferred to the customer as specified in the contractual agreements with the marketers. Under the terms of the marketing agreements with Gavilon, revenue is recognized when product is loaded into rail cars or trucks for shipment. Revenue was previously recognized upon the release of the product for shipment. Revenue from the sale of co-products is recorded when title and all risk of ownership transfers to customers. Co-products are normally shipped free on board (“FOB”) shipping point. Interest income is recognized as earned. In accordance with the Company’s agreements for the marketing and sale of ethanol and related products, commissions due to the marketers are deducted from the gross sale price at the time of payment.
	Income Per Unit
	Basic and diluted income per unit is computed using the weighted-average number of vested units outstanding during the period. Unit warrants are considered unit equivalents and are considered in the diluted income-per-unit computation, but have been excluded from the computations as they are exercisable only under certain limited circumstances.
	Accounting Estimates
	Management uses estimates and assumptions in preparing these financial statements in accordance with generally accepted accounting principles. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could differ from those estimates.
	Discontinued Operations
	The Company classified the results of operations of the Fairmont facility as discontinued operations in the first quarter of fiscal 2013 as a result of the sale of the Fairmont production facility in December 2012, and removed the operating results of the Fairmont facility from continuing operations for all periods presented.
	Risks and Uncertainties
	The supply and demand for ethanol are impacted by federal and state legislation and regulation, most significantly the Renewable Fuels Standard (“RFS”), and any changes in legislation or regulation could cause the demand for ethanol to decline or its supply to increase, which could have a material adverse effect on our business, results of operations and financial condition, and the ability to operate at a profit.
	In November 2013, the U.S. Environmental Protection Agency proposed a reduction of the original 2014 corn-based ethanol blending volume requirements to approximately 13.0 billion gallons per year, subject to a 60 day comment period. This is a reduction from the 2013 requirement of 13.8 billion gallons for corn-based ethanol, and the original 2014 volumes of 14.4 billion gallons. The EPA plans to release the final version of the 2014 ethanol blending volume requirements in June 2014. The Company is uncertain as to the potential impact these proposed changes may have on the Company and the overall ethanol industry.

ABE_South_Dakota_Liquidity_and

ABE South Dakota Liquidity and Management's Plans	6 Months Ended
	Mar. 31, 2014
Text Block [Abstract]	'
ABE South Dakota Liquidity and Management's Plans	'
	2. ABE South Dakota Liquidity and Management’s Plans
	As of September 30, 2013, ABE South Dakota had not replenished the debt service reserve under its senior loan to the greater of six months of principal and interest or $3.0 million, or satisfied a non-financial requirement, both of which constituted events of default under its senior credit agreement. The senior lenders waived the events of default until December 31, 2013.
	As of December 31, 2013, ABE South Dakota funded the debt service reserve to the required level of $3.0 million and stopped accruing default interest, which totaled $1.1 million. ABE South Dakota paid the default interest in January 2014, and the senior lenders waived the non-financial default until June 30, 2014. As of the date of this filing, the non-financial requirement has been satisfied and no additional waiver is necessary.
	At March 31, 2014, ABE South Dakota had working capital of $22.7 million, excluding current principal due. Net working capital, excluding current principal due, increased by $10.0 million since September 2013.
	Due to the favorable margin environment and consequent increase in working capital over the past six months, ABE South Dakota no longer intends to continue its discussions with the senior lenders regarding its overall capital structure. The Company believes it has adequate existing liquidity and cash flows from operations to fund capital requirements and the minimum annual principal and interest payments required under the terms of the senior credit agreement for at least the next 12 months.

Discontinued_Operations

Discontinued Operations	6 Months Ended
	Mar. 31, 2014
Discontinued Operations And Disposal Groups [Abstract]	'
Discontinued Operations	'
	3. Discontinued Operations
	On October 15, 2012, ABE Fairmont (“Seller”), the Company, Flint Hills Resources Fairmont, LLC, a Delaware limited liability company (“Flint Hills” or “Buyer”), and Flint Hills Resources, LLC, a Delaware limited liability company, signed an Asset Purchase Agreement under which ABE Fairmont agreed to sell to Buyer, substantially all of the assets of ABE Fairmont (the “Asset Sale”), pursuant to the terms and conditions of the Asset Purchase Agreement. The Asset Sale was completed on December 7, 2012.
	Cash consideration for the Asset Sale consisted of $160.0 million, plus Seller’s inventory value of $10.7 million, for the finished products, raw materials, ingredients and certain other supplies located at Seller’s facility. Of the total proceeds payable at closing, $12.5 million was placed in escrow to serve as security to satisfy the Seller’s and the Company’s indemnification obligations to the Buyer, and the Company received approximately $157.2 million. The Company has received $4.5 million of the escrow through March 31, 2014.
	The Company used these proceeds to repay the outstanding debt principal and interest of $39.8 million as of the closing date and to pay the outstanding transaction costs of approximately $2.4 million. The Company will have no continuing involvement in the cash flows of the Fairmont facility.
	The remaining sale-related Fairmont assets included in the consolidated balance sheets as of March 31, 2014 and September 30, 2013 are disclosed below (amounts in thousands):
		As of			As of
		March 31, 2014			September 30, 2013
	Current portion of restricted cash/escrow	$	8,000		$	8,000
	Current assets of discontinued operations	$	8,000		$	8,000
	Summarized preliminary revenues and expenses included in discontinued operations in the Statements of Operations for the three and six months ended March 31, 2014 and 2013 are included in the following table (amounts in thousands):
		Three Months Ended						Six Months Ended
		March 31,			March 31,			March 31,		March 31,
		2014			2013			2014		2013
	Net sales
	Ethanol and related products	$	—		$	—		$	—	$	74,099
	Total net sales		—			—			—		74,099
	Cost of goods sold		—			—			—		70,584
	Gross profit		—			—			—		3,515
	Selling, general and administrative		—			241			—		1,365
	Operating income		—			(241	)		—		2,150
	Other income		—			249			—		456
	Interest income		—			9			—		15
	Interest expense		—			—			—		(415	)
	Income from operations of discontinued components		—			17			—		2,206
	Gain on disposal of discontinued components		—			—			—		76,688
	Income from discontinued operations	$	—		$	17		$	—	$	78,894
	The gain on disposal of discontinued operations in fiscal 2013 is included in Income from Discontinued Operations on the Statement of Operations. The gain on disposal is composed of the following items (in thousands):
	Proceeds:
	Cash proceeds	$	157,249
	Escrow		12,500
	Inventory holdback		1,071
	Total Proceeds		170,820
	Assets Sold:
	Property, plant and equipment, net		83,097
	Inventory		10,864
	Restricted cash		673
	Deferred financing costs		396
	Prepaid expenses		140
	Deferred income		(3,422	)
	Total Assets Sold		91,748
	Transaction costs		2,384
	Gain on Disposal of Discontinued Operations	$	76,688

Inventories

Inventories	6 Months Ended
	Mar. 31, 2014
Inventory Disclosure [Abstract]	'
Inventories	'
	4. Inventories
	A summary of inventories is as follows (in thousands):
		March 31,		September 30,
		2014		2013
	Chemicals	$	579	$	792
	Work in process		1,180		1,018
	Ethanol		1,351		858
	Distillers grain		597		311
	Supplies and parts		1,547		1,559
	Total	$	5,254	$	4,538

Property_and_Equipment

Property and Equipment	6 Months Ended
	Mar. 31, 2014
Property Plant And Equipment [Abstract]	'
Property and Equipment	'
	5. Property and Equipment
	A summary of property and equipment is as follows (in thousands):
		March 31,			September 30,
		2014			2013
	Land	$	1,811		$	1,811
	Buildings		9,886			9,886
	Process equipment		103,158			102,971
	Office equipment		1,391			1,357
	Construction in process		241			117
			116,487			116,142
	Accumulated depreciation		(62,881	)		(57,497	)
	Property and equipment, net	$	53,606		$	58,645

Debt

Debt	6 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Debt	'
	6. Debt
	A summary of debt is as follows (in thousands, except percentages):
		March 31,
		2014			March 31,			September 30,
		Interest Rate			2014			2013
	ABE South Dakota:
	Senior debt principal—variable		4.24	%	$	62,800		$	68,632
	Restructuring fee		N/A			3,098			3,103
	Additional carrying value of restructured debt		N/A			4,839			6,112
	Total outstanding					70,737			77,847
	Additional carrying value of restructured debt		N/A			(4,839	)		(6,112	)
	Stated principal				$	65,898		$	71,735
	The estimated maturities of debt at March 31 are as follows (in thousands):
								Amortization of
								Additional Carrying
		Stated						Value of
		Principal			Restructuring Fee			Restructured Debt			Total
	2015	$	3,000		$	—		$	2,477		$	5,477
	2016		59,800			3,098			2,362			65,260
	Total debt	$	62,800		$	3,098		$	4,839		$	70,737
	Letter of Credit
	In connection with the execution of a rail car sublease, the Company, as parent of ABE South Dakota, agreed to post a $2.5 million irrevocable and non-transferable standby letter of credit on May 4, 2012 for the benefit of Gavilon as security for the payment obligations of ABE South Dakota under certain agreements with Gavilon. The Company has deposited $2.5 million in a restricted account as collateral for this letter of credit and has classified it as restricted cash.
	Senior Credit Agreement for the South Dakota Plants
	ABE South Dakota entered into an Amended and Restated Senior Credit Agreement (the “Senior Credit Agreement”), effective as of June 18, 2010, and amended on December 9, 2011, which was accounted for under troubled debt restructuring rules. The Senior Credit Agreement was executed among ABE South Dakota, the lenders from time to time party thereto, and an Administrative Agent and Collateral Agent. The Senior Credit Agreement converted the outstanding principal amount of the loans and certain other amounts under interest rate protection agreements to a senior term loan. The interest accrued on outstanding term and working capital loans under the previous credit agreement were reduced to zero. ABE South Dakota agreed to pay a $3.0 million restructuring fee to the lenders due at the earlier of March 31, 2016 and the date on which the loans are repaid in full. ABE South Dakota recorded the restructuring fee as non-interest bearing debt on its consolidated balance sheets. See Additional Carrying Value of Restructured Debt below.
	The principal amount of the term loan facility is payable in quarterly payments of $750,000, with the remaining principal amount fully due and payable on March 31, 2016. On March 31, 2014, ABE South Dakota made a debt sweep payment in the amount of $4.3 million in addition to its scheduled principal payment of $750,000. ABE South Dakota is also obligated to pay a waiver fee to the senior lenders of $275,000, payable in installments in fiscal 2014 and 2015. The Company has recorded this fee as non-interest bearing debt on its consolidated balance sheet, and is amortizing it against interest expense over the remaining term of the loan.
	As described in Note 2, at December 31, 2013, ABE South Dakota was in default of the provisions of its Senior Credit Agreement due to its failure to satisfy a non-financial obligation. The lenders waived the non-financial default until June 30, 2014. As of the date of this filing, the non-financial requirement has been satisfied and no additional waiver is necessary.
	ABE South Dakota has the option to select the interest rate on the senior term loan between base rate and euro-dollar rates for maturities of one to six months. Base rate loans bear interest at the administrative agent’s base rate plus an applicable margin of 3.0%. Euro-dollar loans bear interest at LIBOR plus the applicable margin of 4.0%. As of March 31, 2014, ABE South Dakota had selected the LIBOR rate for a period of one month.
	ABE South Dakota’s obligations under the Senior Credit Agreement are secured by a first-priority security interest in the equity and assets of ABE South Dakota.
	ABE South Dakota is allowed to make equity distributions (other than certain tax distributions) to ABE only if ABE South Dakota meets certain financial conditions and if there is no more than $25 million of principal outstanding on the senior term loan. Loans outstanding under the Senior Credit Agreement are subject to mandatory prepayment in certain circumstances, including, but not limited to, mandatory prepayments based upon receipt of certain proceeds of asset sales, casualty proceeds, termination payments, and cash flows.
	The Senior Credit Agreement and the related loan documentation include, among other terms and conditions, limitations (subject to specified exclusions) on ABE South Dakota’s ability to make asset dispositions; merge or consolidate with or into another person or entity; create, incur, assume or be liable for indebtedness; create, incur or allow liens on any property or assets; make investments; declare or make specified restricted payments or dividends; enter into new material agreements; modify or terminate material agreements; enter into transactions with affiliates; change its line of business; and establish bank accounts. Substantially all cash of ABE South Dakota is required to be deposited into special, segregated project accounts subject to security interests to secure obligations in connection with the Senior Credit Agreement. The Senior Credit Agreement contains customary events of default and also includes an event of default for defaults on other indebtedness by ABE South Dakota and certain changes of control.
	Additional Carrying Value of Restructured Debt
	Since the future maximum undiscounted cash payments on the amended and restated senior credit facility (including principal, interest and the restructuring fee) exceeded the adjusted carrying value at the time of the restructuring, no gain for the forgiven interest was recorded, the carrying value was not adjusted and the modification of terms was accounted for on a prospective basis, via a new effective interest calculation, amortized over the life of the note, offsetting interest expense. Based on the treatment of the troubled debt restructuring, which has resulted in the additional carrying value being amortized as a reduction in interest expense over the term of the loan, the Company’s effective interest rate over the term of the restructuring note agreement is approximately 0.27% over LIBOR (0.50 % at March 31, 2014), prior to any default interest.

Major_Customers

Major Customers	6 Months Ended
	Mar. 31, 2014
Risks And Uncertainties [Abstract]	'
Major Customers	'
	7. Major Customers
	The operating subsidiary of the Company, ABE South Dakota, entered into Ethanol Marketing Agreements (“EMA”) with Gavilon, LLC, a commodity marketing firm, and affiliated companies and successors (collectively “Gavilon”), on May 4, 2012 (amended on July 31, 2012). The EMA required that the subsidiary sell to Gavilon all of the denatured fuel-grade ethanol produced at the South Dakota plants. The terms of the EMA began on August 1, 2012, and expire on December 31, 2015. ABE SD is currently working to obtain bank approval to extend the term of the EMA to June 30, 2016.
	ABE South Dakota is party to a co-product marketing agreement with Dakotaland Feeds, LLC (“Dakotaland Feeds”), whereby Dakotaland Feeds markets the local sale of distillers grains produced at the ABE South Dakota Huron plant to third parties for an agreed-upon commission. The Company had an agreement with Hawkeye Gold, LLC to market the distillers grains produced at the ABE South Dakota Aberdeen plants through June 30, 2013. ABE South Dakota is party to an agreement with Gavilon to market the dried distillers grains from the Aberdeen plant, effective July 1, 2013 until July 31, 2016.
	Sales and receivables from the ABE South Dakota’s major customers were as follows (in thousands):
		March 31,		March 31,
		2014		2013
	Gavilon-Ethanol and Distillers Grains
	Six months revenues	$	88,976	$	89,013
	Receivable balance at period end		6,814		4,097
	Hawkeye Gold - Distillers Grains
	Six months revenues	$	—	$	17,337
	Receivable balance at period end		—		1,340
	Dakotaland - Distillers Grains
	Six months revenues	$	6,649	$	10,923
	Receivable balance at period end		673		968

Risk_Management

Risk Management	6 Months Ended
	Mar. 31, 2014
Derivative Instruments And Hedging Activities Disclosure [Abstract]	'
Risk Management	'
	8. Risk Management
	The Company is exposed to a variety of market risks, including the effects of changes in commodity prices and interest rates. These financial exposures are monitored and managed by the Company as an integral part of its overall risk management program. The Company’s risk management program seeks to reduce the potentially adverse effects that the volatility of these markets may have on its current and future operating results. To reduce these effects, the Company generally attempts to fix corn purchase prices and related sale prices of ethanol and distillers grains with forward purchase and sales contracts to reduce volatility in future operating margins. In addition to entering into contracts to purchase 1.5 million bushels of corn in which the futures or basis price was not locked, the Company had entered into the following fixed price forward contracts at March 31, 2014 (in thousands):
		Quantity		Amount		Period Covered Through
	Corn (bushels) Purchase Contracts		2,070	$	9,109		June 30, 2014
	Ethanol (gallons) Sale Contracts		8,035		20,844		30-Jun-14
	Distillers grains (tons) Sale Contracts		27		5,521		30-Jun-14
	Corn Oil (pounds) Sale Contracts		96		30		April 30, 2014
	Natural Gas (mmbtus) Purchase Contracts		103		520		31-May-14
	Unrealized gains and losses on forward contracts, in which delivery has not occurred, are deemed “normal purchases and normal sales” and therefore are not marked to market in the financial statements.
	When forward contracts are not available at competitive rates, the Company may engage in hedging activities using exchange-traded futures contracts, OTC futures options or OTC swap agreements. Changes in market price of ethanol-related hedging activities are reflected in revenues while changes in market price of corn-related items are reflected in cost of goods sold. There was no futures activity during the quarters presented.

Onetime_Termination_Benefit

One-time Termination Benefit	6 Months Ended
	Mar. 31, 2014
Restructuring And Related Activities [Abstract]	'
One-time Termination Benefit	'
	9. One-time Termination Benefit
	Subsequent to the sale of its Fairmont facility in fiscal 2013, the Company implemented a cost reduction program reducing the numbers of its headquarters staff to align its staffing with the smaller remaining operations. Some of the affected employees were required to provide services to the Company through various dates until June 30, 2013. The Company is accruing benefits due to the chief executive officer for services to be provided through June 2014 under his amended employment agreement signed in January 2013.
	In connection with this cost reduction program, the Company has recognized administrative expense of $0.3 million in fiscal 2014, with an additional $0.1 million expected through June 2014.
	At March 31, the accrued liability associated with the one-time termination benefits consisted of the following (in thousands):
		2014		2013
	Beginning balance at October 1, 2013 and October 1, 2012	$	994	$	—
	Charges		261		939
	Payments		—		(205	)
	Ending balance at March 31	$	1,255	$	734

Members_Equity

Members' Equity	6 Months Ended
	Mar. 31, 2014
Equity [Abstract]	'
Members' Equity	'
	10. Members’ Equity
	Employment Agreements
	In January 2013, the Company awarded its Chief Executive Officer a unit appreciation right for 200,000 units that was approved by the Company’s unit holders on March 22, 2013 at the Company’s Regular Meeting of Members. The UAR vests 1/18 per month over an 18-month period beginning December 7, 2012 so long as Mr. Peterson remains employed by the Company, and will be paid in cash upon such time as ABE sells all or substantially all the assets of the South Dakota plants. The UAR was issued for no consideration and had a grant price of $1.15 per unit at the time of the grant. The grant price for the UAR will be reduced by any distribution received by the Company’s unit holders from (i) the $12.5 million placed in escrow or (ii) the $10 million of cash reserved by the Company in connection with the sale of the Fairmont plant, or (iii) any other cash dividend received by the Company’s unit holders from the cash reserves at Advanced BioEnergy, LLC. The grant price will also be reduced in the event the $12.5 million of escrow proceeds or the $10.0 million of cash retained by the Company are not distributed to the Company’s unit holders. The grant price will be reduced by $0.31 per unit to $0.84 per unit as a result of the cash distribution paid in October 2013. The units are contingently exercisable only under certain limited circumstances, and therefore the Company is not recognizing compensation expense related to the awards until these defined circumstances are probable of occurring.

Parent_Financial_Statements

Parent Financial Statements	6 Months Ended
	Mar. 31, 2014
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]	'
Parent Financial Statements	'
	11. Parent Financial Statements
	The following financial information represents the unconsolidated financial statements of Advanced BioEnergy, LLC (“ABE”) as of March 31, 2014 and September 30, 2013, and for the three and six months ended March 31, 2014 and 2013. ABE’s ability to receive distributions from ABE South Dakota is based on the terms and conditions in ABE South Dakota’s credit agreement. ABE South Dakota is allowed to make equity distributions (other than certain tax distributions) to ABE only upon ABE South Dakota meeting certain financial conditions and if there is no more than $25 million of principal outstanding on the senior term loan. At March 31, 2014, there was $7.0 million of cash at ABE Fairmont, which has no restrictions on distribution to the parent.
	Advanced BioEnergy, LLC (Unconsolidated)
	Balance Sheets
	(Unaudited)
		March 31,			September 30,
		2014			2013
		(Dollars in thousands)
	ASSETS
	Current assets:
	Cash and cash equivalents	$	6,163		$	6,558
	Restricted cash		2,500			2,500
	Miscellaneous Receivables		12			—
	Prepaid expenses		48			20
	Total current assets		8,723			9,078
	Property and equipment, net		420			425
	Other assets:
	Investment in ABE Fairmont		14,988			23,138
	Investment in ABE South Dakota		6,176			(5,972	)
	Other assets		32			32
	Total assets	$	30,339		$	26,701
	LIABILITIES AND MEMBERS’ EQUITY
	Current liabilities:
	Accounts payable	$	4		$	10
	Accrued expenses		1,538			1,512
	Distribution payable		—			7,877
	Total current liabilities		1,542			9,399
	Other liabilities		64			79
	Total liabilities		1,606			9,478
	Members’ equity:
	Members’ capital, no par value, 25,410,851 units issued and outstanding		60,835			60,835
	Accumulated deficit		(32,102	)		(43,612	)
	Total members’ equity		28,733			17,223
	Total liabilities and members’ equity	$	30,339		$	26,701
	Advanced BioEnergy, LLC (Unconsolidated)
	Statements of Operations
	(Unaudited)
		Three Months Ended						Six Months Ended
		March 31,			March 31,			March 31,			March 31,
		2014			2013			2014			2013
		(Dollars in thousands)						(Dollars in thousands)
	Equity in earnings (losses) of consolidated subsidiary	$	5,284		$	(857	)	$	11,997		$	(4,369	)
	Management fee income from subsidiary		388			401			783			792
	Selling, general and administrative expenses		(661	)		(1,297	)		(1,290	)		(3,012	)
	Operating income (loss)		5,011			(1,753	)		11,490			(6,589	)
	Other income (expense)		—			(2	)		12			(3	)
	Interest income (expense)		4			4			8			(1,405	)
	Income (loss) from continuing operations		5,015			(1,751	)		11,510			(7,997	)
	Income from discontinued operations		—			17			—			78,894
	Net income (loss)	$	5,015		$	(1,734	)	$	11,510		$	70,897
	Advanced BioEnergy, LLC (Unconsolidated)
	Statements of Cash Flows
	(Unaudited)
		Six Months Ended
		March 31,			March 31,
		2014			2013
		(Dollars in thousands)
	Cash flows from operating activities:
	Net income	$	11,510		$	70,897
	Adjustments to reconcile net income to operating activities cash flows:
	Depreciation		78			82
	Equity in earnings of consolidated subsidiaries		(11,997	)		(73,501	)
	Distributions from consolidated subsidiaries		8,000			104,832
Gain on disposal of fixed assets		6			—
Amortization of deferred revenue and rent		(16	)		(14	)
Unit compensation expense		—			276
Loss on warrant derivative liability		—			1,416
Change in working capital components:
Accounts receivable		(12	)		156
Prepaid expenses		(28	)		(8	)
Accounts payable and accrued expenses		20			638
Net cash provided by operating activities		7,561			104,774
Cash flows from investing activities:
Purchase of property and equipment		(79	)		—
Net cash used in investing activities		(79	)		—
Cash flows from financing activities:
Exercise of warrant		—			799
Distribution to members		(7,877	)		(104,511	)
Net cash used in financing activities		(7,877	)		(103,712	)
Net increase (decrease) in cash and cash equivalents		(395	)		1,062
Beginning cash and cash equivalents		6,558			5,400
Ending cash and cash equivalents	$	6,163		$	6,462

Organization_and_Significant_A1

Organization and Significant Accounting Policies (Policies)	6 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Cash, Cash Equivalents and Restricted Cash	'
	Cash, Cash Equivalents and Restricted Cash
	The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. The Company’s cash balances are maintained in bank depositories and periodically exceed federally insured limits. The Company has not experienced losses in these accounts. The Company’s restricted cash includes cash held for debt service under the terms of its debt agreements, a deposit for a rail car sublease, as well as cash held in an escrow account relating to the sale of the Fairmont facility. The escrow account totals $8.0 million and has a scheduled release date in June 2014.
Receivables	'
	Receivables
	Credit sales are made to a few customers with no collateral required. Trade receivables are carried at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a monthly basis. Management determines the allowance for doubtful accounts by regularly evaluating individual receivables and considering a customer’s financial condition, credit history and current economic conditions. Receivables are written off if deemed uncollectible. Recoveries of receivables previously written off are recorded when received.
Derivative Instruments/Due From Broker	'
	Derivative Instruments/Due From Broker
	On occasion, the Company has entered into derivative contracts to hedge the Company’s exposure to price risk related to forecasted corn purchases and forecasted ethanol sales. Accounting for derivative contracts requires that an entity recognize all derivatives as either assets or liabilities on the balance sheet and measure those instruments at fair value. If certain conditions are met, a derivative may be specifically designated as (a) a hedge of the exposure to changes in the fair value of a recognized asset or liability or an unrecognized firm commitment, (b) a hedge of the exposure to variable cash flows of a forecasted transaction, or (c) a hedge of the foreign currency exposure of a net investment in a foreign operation, an unrecognized firm commitment, an available-for-sale security, or a foreign-currency-denominated forecasted transaction.
	Although the Company believes its derivative positions are economic hedges, it has not designated any derivative position as a hedge for accounting purposes and it records derivative positions on the balance sheet at their fair market value, with changes in fair value recognized in current period earnings.
	In addition, certain derivative financial instruments that meet the criteria for derivative accounting treatment also qualify for a scope exception to derivative accounting, as they are considered normal purchases and sales. The availability of this exception is based on the assumption that the hedging party has the ability and it is probable to deliver or take delivery of the underlying item.
Inventories	'
	Inventories
	Chemicals, supplies, work in process, ethanol and distillers grains inventories are stated at the lower of weighted average cost or market.
Property and Equipment	'
	Property and Equipment
	Property and equipment is carried at cost less accumulated depreciation computed using the straight-line method over the estimated useful lives:
	Office equipment	3-7 Years
	Process equipment	10 Years
	Buildings	40 Years
	Maintenance and repairs are charged to expense as incurred; major improvements and betterments are capitalized. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount on the asset may not be recoverable. An impairment loss is recognized when estimated undiscounted future cash flows from operations are less than the carrying value of the asset group. An impairment loss is measured by the amount by which the carrying value of the asset exceeds the estimated fair value on that date.
Revenue Recognition	'
	Revenue Recognition
	Ethanol revenue is recognized when product title and all risk of ownership is transferred to the customer as specified in the contractual agreements with the marketers. Under the terms of the marketing agreements with Gavilon, revenue is recognized when product is loaded into rail cars or trucks for shipment. Revenue was previously recognized upon the release of the product for shipment. Revenue from the sale of co-products is recorded when title and all risk of ownership transfers to customers. Co-products are normally shipped free on board (“FOB”) shipping point. Interest income is recognized as earned. In accordance with the Company’s agreements for the marketing and sale of ethanol and related products, commissions due to the marketers are deducted from the gross sale price at the time of payment.
Income Per Unit	'
	Income Per Unit
	Basic and diluted income per unit is computed using the weighted-average number of vested units outstanding during the period. Unit warrants are considered unit equivalents and are considered in the diluted income-per-unit computation, but have been excluded from the computations as they are exercisable only under certain limited circumstances.
Accounting Estimates	'
	Accounting Estimates
	Management uses estimates and assumptions in preparing these financial statements in accordance with generally accepted accounting principles. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could differ from those estimates.
Discontinued Operations	'
	Discontinued Operations
	The Company classified the results of operations of the Fairmont facility as discontinued operations in the first quarter of fiscal 2013 as a result of the sale of the Fairmont production facility in December 2012, and removed the operating results of the Fairmont facility from continuing operations for all periods presented.
Risks and Uncertainties	'
	Risks and Uncertainties
	The supply and demand for ethanol are impacted by federal and state legislation and regulation, most significantly the Renewable Fuels Standard (“RFS”), and any changes in legislation or regulation could cause the demand for ethanol to decline or its supply to increase, which could have a material adverse effect on our business, results of operations and financial condition, and the ability to operate at a profit.
	In November 2013, the U.S. Environmental Protection Agency proposed a reduction of the original 2014 corn-based ethanol blending volume requirements to approximately 13.0 billion gallons per year, subject to a 60 day comment period. This is a reduction from the 2013 requirement of 13.8 billion gallons for corn-based ethanol, and the original 2014 volumes of 14.4 billion gallons. The EPA plans to release the final version of the 2014 ethanol blending volume requirements in June 2014. The Company is uncertain as to the potential impact these proposed changes may have on the Company and the overall ethanol industry.

Organization_and_Significant_A2

Organization and Significant Accounting Policies (Tables)	6 Months Ended
	Mar. 31, 2014
Accounting Policies [Abstract]	'
Estimated Useful Lives of Property and Equipment	'
	Property and equipment is carried at cost less accumulated depreciation computed using the straight-line method over the estimated useful lives:
	Office equipment	3-7 Years
	Process equipment	10 Years
	Buildings	40 Years

Discontinued_Operations_Tables

Discontinued Operations (Tables)	6 Months Ended
	Mar. 31, 2014
Discontinued Operations And Disposal Groups [Abstract]	'
Summary of Major Classes of Assets and Liabilities, Revenues and Expense, Components of Gain on Sale Included in Discontinued Operation	'
	The remaining sale-related Fairmont assets included in the consolidated balance sheets as of March 31, 2014 and September 30, 2013 are disclosed below (amounts in thousands):
		As of			As of
		March 31, 2014			September 30, 2013
	Current portion of restricted cash/escrow	$	8,000		$	8,000
	Current assets of discontinued operations	$	8,000		$	8,000
	Summarized preliminary revenues and expenses included in discontinued operations in the Statements of Operations for the three and six months ended March 31, 2014 and 2013 are included in the following table (amounts in thousands):
		Three Months Ended						Six Months Ended
		March 31,			March 31,			March 31,		March 31,
		2014			2013			2014		2013
	Net sales
	Ethanol and related products	$	—		$	—		$	—	$	74,099
	Total net sales		—			—			—		74,099
	Cost of goods sold		—			—			—		70,584
	Gross profit		—			—			—		3,515
	Selling, general and administrative		—			241			—		1,365
	Operating income		—			(241	)		—		2,150
	Other income		—			249			—		456
	Interest income		—			9			—		15
	Interest expense		—			—			—		(415	)
	Income from operations of discontinued components		—			17			—		2,206
	Gain on disposal of discontinued components		—			—			—		76,688
	Income from discontinued operations	$	—		$	17		$	—	$	78,894
	The gain on disposal of discontinued operations in fiscal 2013 is included in Income from Discontinued Operations on the Statement of Operations. The gain on disposal is composed of the following items (in thousands):
	Proceeds:
	Cash proceeds	$	157,249
	Escrow		12,500
	Inventory holdback		1,071
	Total Proceeds		170,820
	Assets Sold:
	Property, plant and equipment, net		83,097
	Inventory		10,864
	Restricted cash		673
	Deferred financing costs		396
	Prepaid expenses		140
	Deferred income		(3,422	)
	Total Assets Sold		91,748
	Transaction costs		2,384
	Gain on Disposal of Discontinued Operations	$	76,688

Inventories_Tables

Inventories (Tables)	6 Months Ended
	Mar. 31, 2014
Inventory Disclosure [Abstract]	'
Summary of Inventories	'
	A summary of inventories is as follows (in thousands):
		March 31,		September 30,
		2014		2013
	Chemicals	$	579	$	792
	Work in process		1,180		1,018
	Ethanol		1,351		858
	Distillers grain		597		311
	Supplies and parts		1,547		1,559
	Total	$	5,254	$	4,538

Property_and_Equipment_Tables

Property and Equipment (Tables)	6 Months Ended
	Mar. 31, 2014
Property Plant And Equipment [Abstract]	'
Summary of Property and Equipment	'
	A summary of property and equipment is as follows (in thousands):
		March 31,			September 30,
		2014			2013
	Land	$	1,811		$	1,811
	Buildings		9,886			9,886
	Process equipment		103,158			102,971
	Office equipment		1,391			1,357
	Construction in process		241			117
			116,487			116,142
	Accumulated depreciation		(62,881	)		(57,497	)
	Property and equipment, net	$	53,606		$	58,645

Debt_Tables

Debt (Tables)	6 Months Ended
	Mar. 31, 2014
Debt Disclosure [Abstract]	'
Summary of Debt	'
	A summary of debt is as follows (in thousands, except percentages):
		March 31,
		2014			March 31,			September 30,
		Interest Rate			2014			2013
	ABE South Dakota:
	Senior debt principal—variable		4.24	%	$	62,800		$	68,632
	Restructuring fee		N/A			3,098			3,103
	Additional carrying value of restructured debt		N/A			4,839			6,112
	Total outstanding					70,737			77,847
	Additional carrying value of restructured debt		N/A			(4,839	)		(6,112	)
	Stated principal				$	65,898		$	71,735
Schedule of Maturities of Long Term Debt	'
	The estimated maturities of debt at March 31 are as follows (in thousands):
								Amortization of
								Additional Carrying
		Stated						Value of
		Principal			Restructuring Fee			Restructured Debt			Total
	2015	$	3,000		$	—		$	2,477		$	5,477
	2016		59,800			3,098			2,362			65,260
	Total debt	$	62,800		$	3,098		$	4,839		$	70,737

Major_Customers_Tables

Major Customers (Tables)	6 Months Ended
	Mar. 31, 2014
Risks And Uncertainties [Abstract]	'
Sales and Receivables	'
	Sales and receivables from the ABE South Dakota’s major customers were as follows (in thousands):
		March 31,		March 31,
		2014		2013
	Gavilon-Ethanol and Distillers Grains
	Six months revenues	$	88,976	$	89,013
	Receivable balance at period end		6,814		4,097
	Hawkeye Gold - Distillers Grains
	Six months revenues	$	—	$	17,337
	Receivable balance at period end		—		1,340
	Dakotaland - Distillers Grains
	Six months revenues	$	6,649	$	10,923
	Receivable balance at period end		673		968

Risk_Management_Tables

Risk Management (Tables)	6 Months Ended
	Mar. 31, 2014
Derivative Instruments And Hedging Activities Disclosure [Abstract]	'
Fixed Price Forward Contracts	'
	The Company had entered into the following fixed price forward contracts at March 31, 2014 (in thousands):
		Quantity		Amount		Period Covered Through
	Corn (bushels) Purchase Contracts		2,070	$	9,109		June 30, 2014
	Ethanol (gallons) Sale Contracts		8,035		20,844		30-Jun-14
	Distillers grains (tons) Sale Contracts		27		5,521		30-Jun-14
	Corn Oil (pounds) Sale Contracts		96		30		April 30, 2014
	Natural Gas (mmbtus) Purchase Contracts		103		520		31-May-14

Onetime_Termination_Benefit_Ta

One-time Termination Benefit (Tables)	6 Months Ended
	Mar. 31, 2014
Restructuring And Related Activities [Abstract]	'
Accrued Liability Associated With One-time Termination Benefits	'
	At March 31, the accrued liability associated with the one-time termination benefits consisted of the following (in thousands):
		2014		2013
	Beginning balance at October 1, 2013 and October 1, 2012	$	994	$	—
	Charges		261		939
	Payments		—		(205	)
	Ending balance at March 31	$	1,255	$	734

Parent_Financial_Statements_Ta

Parent Financial Statements (Tables)	6 Months Ended
	Mar. 31, 2014
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]	'
Balance Sheets	'
	Advanced BioEnergy, LLC (Unconsolidated)
	Balance Sheets
	(Unaudited)
		March 31,			September 30,
		2014			2013
		(Dollars in thousands)
	ASSETS
	Current assets:
	Cash and cash equivalents	$	6,163		$	6,558
	Restricted cash		2,500			2,500
	Miscellaneous Receivables		12			—
	Prepaid expenses		48			20
	Total current assets		8,723			9,078
	Property and equipment, net		420			425
	Other assets:
	Investment in ABE Fairmont		14,988			23,138
	Investment in ABE South Dakota		6,176			(5,972	)
	Other assets		32			32
	Total assets	$	30,339		$	26,701
	LIABILITIES AND MEMBERS’ EQUITY
	Current liabilities:
	Accounts payable	$	4		$	10
	Accrued expenses		1,538			1,512
	Distribution payable		—			7,877
	Total current liabilities		1,542			9,399
	Other liabilities		64			79
	Total liabilities		1,606			9,478
	Members’ equity:
	Members’ capital, no par value, 25,410,851 units issued and outstanding		60,835			60,835
	Accumulated deficit		(32,102	)		(43,612	)
	Total members’ equity		28,733			17,223
	Total liabilities and members’ equity	$	30,339		$	26,701
Statements of Operations	'
	Advanced BioEnergy, LLC (Unconsolidated)
	Statements of Operations
	(Unaudited)
		Three Months Ended						Six Months Ended
		March 31,			March 31,			March 31,			March 31,
		2014			2013			2014			2013
		(Dollars in thousands)						(Dollars in thousands)
	Equity in earnings (losses) of consolidated subsidiary	$	5,284		$	(857	)	$	11,997		$	(4,369	)
	Management fee income from subsidiary		388			401			783			792
	Selling, general and administrative expenses		(661	)		(1,297	)		(1,290	)		(3,012	)
	Operating income (loss)		5,011			(1,753	)		11,490			(6,589	)
	Other income (expense)		—			(2	)		12			(3	)
	Interest income (expense)		4			4			8			(1,405	)
	Income (loss) from continuing operations		5,015			(1,751	)		11,510			(7,997	)
	Income from discontinued operations		—			17			—			78,894
	Net income (loss)	$	5,015		$	(1,734	)	$	11,510		$	70,897
Statements of Cash Flows	'
	Advanced BioEnergy, LLC (Unconsolidated)
	Statements of Cash Flows
	(Unaudited)
		Six Months Ended
		March 31,			March 31,
		2014			2013
		(Dollars in thousands)
	Cash flows from operating activities:
	Net income	$	11,510		$	70,897
	Adjustments to reconcile net income to operating activities cash flows:
	Depreciation		78			82
	Equity in earnings of consolidated subsidiaries		(11,997	)		(73,501	)
	Distributions from consolidated subsidiaries		8,000			104,832
	Gain on disposal of fixed assets		6			—
	Amortization of deferred revenue and rent		(16	)		(14	)
	Unit compensation expense		—			276
	Loss on warrant derivative liability		—			1,416
	Change in working capital components:
	Accounts receivable		(12	)		156
	Prepaid expenses		(28	)		(8	)
	Accounts payable and accrued expenses		20			638
	Net cash provided by operating activities		7,561			104,774
	Cash flows from investing activities:
	Purchase of property and equipment		(79	)		—
	Net cash used in investing activities		(79	)		—
	Cash flows from financing activities:
	Exercise of warrant		—			799
	Distribution to members		(7,877	)		(104,511	)
	Net cash used in financing activities		(7,877	)		(103,712	)
	Net increase (decrease) in cash and cash equivalents		(395	)		1,062
	Beginning cash and cash equivalents		6,558			5,400
	Ending cash and cash equivalents	$	6,163		$	6,462

Organization_and_Significant_A3

Organization and Significant Accounting Policies - Additional Information (Detail) (USD $)	1 Months Ended	6 Months Ended
In Millions, unless otherwise specified	Nov. 30, 2013	Mar. 31, 2014
		Facility
Organization And Significant Accounting Policies [Line Items]	'	'
Number of ethanol production facilities	'	3
Cash and cash equivalents maturity period	'	'Three months or less
Reduction in volume requirement, comment period	'60 days	'
Proposed Ethanol (Gallons) [Member]	'	'
Organization And Significant Accounting Policies [Line Items]	'	'
Proposed volume requirement	'	13,000,000,000
Prior Year Ethanol (Gallons) [Member]	'	'
Organization And Significant Accounting Policies [Line Items]	'	'
Volume requirement	'	13,800,000,000
Original Ethanol (gallons) [Member]	'	'
Organization And Significant Accounting Policies [Line Items]	'	'
Original volume requirement	'	14,400,000,000
Escrow Account [Member]	'	'
Organization And Significant Accounting Policies [Line Items]	'	'
Restricted cash and cash held in escrow	'	8
South Dakota [Member]	'	'
Organization And Significant Accounting Policies [Line Items]	'	'
Capacity of production facilities	'	85,000,000
Aberdeen 1 [Member]	'	'
Organization And Significant Accounting Policies [Line Items]	'	'
Capacity of production facilities	'	9,000,000
Huron [Member]	'	'
Organization And Significant Accounting Policies [Line Items]	'	'
Capacity of production facilities	'	32,000,000
Aberdeen 2 [Member]	'	'
Organization And Significant Accounting Policies [Line Items]	'	'
Capacity of production facilities	'	44,000,000

Organization_and_Significant_A4

Organization and Significant Accounting Policies - Estimated Useful Lives of Property and Equipment (Detail)	6 Months Ended
	Mar. 31, 2014
Process equipment [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful lives	'10 years
Buildings [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful lives	'40 years
Minimum [Member] | Office equipment [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful lives	'3 years
Maximum [Member] | Office equipment [Member]	'
Property, Plant and Equipment [Line Items]	'
Estimated useful lives	'7 years

ABE_South_Dakota_Liquidity_and1

ABE South Dakota Liquidity and Management's Plans - Additional Information (Detail) (USD $)	1 Months Ended		3 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013
			ABE South Dakota [Member]	ABE South Dakota [Member]
Debt Obligations [Line Items]	'	'	'	'
Amount of debt service reserve	'	'	'	$3
Amount of debt service reserve to be maintained	'	'	3	'
Accruing default interest	'	'	1.1	'
Net working capital	'	22.7	'	'
Increase or decrease in working capital	$10	'	'	'

Discontinued_Operations_Additi

Discontinued Operations - Additional Information (Detail) (USD $)	6 Months Ended	12 Months Ended
	Mar. 31, 2014	Sep. 30, 2013
Discontinued Operations And Disposal Groups [Abstract]	'	'
Asset Sale consideration	$160,000,000	'
Inventory value	10,700,000	'
Proceeds from asset sale placed in escrow	12,500,000	12,500,000
Proceeds received by the company	157,200,000	'
Escrow received	4,500,000	'
Outstanding debt principal and interest of Seller	39,800,000	'
Outstanding transaction costs paid	$2,400,000	'

Discontinued_Operations_Summar

Discontinued Operations - Summary of Major Classes of Assets and Liabilities Included in Discontinued Operations (Detail) (USD $)	Mar. 31, 2014	Sep. 30, 2013
In Thousands, unless otherwise specified
Discontinued Operations And Disposal Groups [Abstract]	'	'
Current portion of restricted cash/escrow	$8,000	$8,000
Current assets of discontinued operations	$8,000	$8,000

Discontinued_Operations_Summar1

Discontinued Operations - Summarized Revenues and Expenses Included in Discontinued Operations (Detail) (USD $)	3 Months Ended		6 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013	Sep. 30, 2013
Net sales	'	'	'	'	'
Total net sales	$51,900	$61,392	$100,137	$121,133	'
Gain on disposal of discontinued components	'	'	'	76,688	76,688
Income from discontinued operations	'	17	'	78,894	'
ABE Fairmont [Member]	'	'	'	'	'
Net sales	'	'	'	'	'
Ethanol and related products	'	'	'	74,099	'
Total net sales	'	'	'	74,099	'
Cost of goods sold	'	'	'	70,584	'
Gross profit	'	'	'	3,515	'
Selling, general and administrative	'	241	'	1,365	'
Operating income	'	-241	'	2,150	'
Other income	'	249	'	456	'
Interest income	'	9	'	15	'
Interest expense	'	'	'	-415	'
Income from operations of discontinued components	'	$17	'	$2,206	'

Discontinued_Operations_Compon

Discontinued Operations - Components of Gain on Sale of Discontinued Operations (Detail) (USD $)	6 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Sep. 30, 2013
Proceeds:	'	'	'
Cash proceeds	'	'	$157,249
Escrow	12,500	'	12,500
Inventory holdback	'	'	1,071
Total Proceeds	'	'	170,820
Assets Sold:	'	'	'
Property, plant and equipment, net	'	'	83,097
Inventory	'	'	10,864
Restricted cash	'	'	673
Deferred financing costs	'	'	396
Prepaid expenses	'	'	140
Deferred income	'	'	-3,422
Total Assets Sold	'	'	91,748
Transaction costs	'	'	2,384
Gain on Disposal of Discontinued Operations	'	$76,688	$76,688

Inventories_Summary_of_Invento

Inventories - Summary of Inventories (Detail) (USD $)	Mar. 31, 2014	Sep. 30, 2013
In Thousands, unless otherwise specified
Summary of inventories	'	'
Chemicals	$579	$792
Work in process	1,180	1,018
Ethanol	1,351	858
Distillers grain	597	311
Supplies and parts	1,547	1,559
Total	$5,254	$4,538

Property_and_Equipment_Summary

Property and Equipment - Summary of Property and Equipment (Detail) (USD $)	Mar. 31, 2014	Sep. 30, 2013
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	$116,487	$116,142
Accumulated depreciation	-62,881	-57,497
Property and equipment, net	53,606	58,645
Land [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	1,811	1,811
Buildings [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	9,886	9,886
Process equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	103,158	102,971
Office equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	1,391	1,357
Construction in process [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	$241	$117

Debt_Summary_of_Debt_Detail

Debt - Summary of Debt (Detail) (USD $)	Mar. 31, 2014	Sep. 30, 2013
In Thousands, unless otherwise specified
Debt Instrument [Line Items]	'	'
Restructuring Fee	$3,098	'
Additional carrying value of restructured debt	4,839	6,112
Total debt	70,737	'
Stated principal	65,898	71,735
ABE South Dakota [Member]	'	'
Debt Instrument [Line Items]	'	'
Restructuring Fee	3,098	3,103
Additional carrying value of restructured debt	4,839	6,112
Total debt	70,737	77,847
ABE South Dakota [Member] | Senior debt principal - variable [Member]	'	'
Debt Instrument [Line Items]	'	'
Interest Rate variable	4.24%	'
Total debt	$62,800	$68,632

Debt_Schedule_of_Maturities_of

Debt - Schedule of Maturities of Long Term Debt (Detail) (USD $)	Mar. 31, 2014	Sep. 30, 2013
In Thousands, unless otherwise specified
Schedule Of Maturities Of Long Term Debt [Line Items]	'	'
Stated principal	$65,898	$71,735
Restructuring Fee	3,098	'
Additional carrying value of restructured debt	4,839	6,112
Total debt	70,737	'
2015 [Member]	'	'
Schedule Of Maturities Of Long Term Debt [Line Items]	'	'
Stated principal	3,000	'
Restructuring Fee	'	'
Additional carrying value of restructured debt	2,477	'
Total debt	5,477	'
2016 [Member]	'	'
Schedule Of Maturities Of Long Term Debt [Line Items]	'	'
Stated principal	59,800	'
Restructuring Fee	3,098	'
Additional carrying value of restructured debt	2,362	'
Total debt	$65,260	'

Debt_Additional_Information_De

Debt - Additional Information (Detail) (USD $)	6 Months Ended				6 Months Ended
	Mar. 31, 2014	Jun. 18, 2010	4-May-12	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014
			Letter of credit [Member]	Three Month LIBOR [Member]	ABE South Dakota [Member]	ABE South Dakota [Member]	ABE South Dakota [Member]
						Eurodollar Rate Loans [Member]	Base Rate [Member]
Debt Instrument [Line Items]	'	'	'	'	'	'	'
Irrevocable and non-transferable standby letter of credit	'	'	$2,500,000	'	'	'	'
Restricted account collateral for letter of credit	'	'	2,500,000	'	'	'	'
Restructuring fee paid to the lenders	3,098,000	'	'	'	3,000,000	'	'
Reduction in accrued interest payable	'The interest accrued on outstanding term and working capital loans under the previous credit agreement were reduced to zero.	'	'	'	'	'	'
Debt service	'	0	'	'	'	'	'
Principal amount of term loan payable	750,000	'	'	'	'	'	'
Debt sweep payment	'	'	'	'	4,300,000	'	'
Fee to senior lenders	'	'	'	'	275,000	'	'
Senior term loan maturity period, Start Range	'1 month	'	'	'	'	'	'
Senior term loan maturity period, End Range	'6 months	'	'	'	'	'	'
Debt instrument interest percentage	'	'	'	'	'	4.00%	3.00%
Interest rate description	'	'	'	'	'	'LIBOR plus the applicable margin of 4.0%.	'
Maximum loan limit for dividend payments	'	'	'	'	$25,000,000	'	'
Effective interest rate over the Three-Month LIBOR	0.50%	'	'	0.27%	'	'	'

Major_Customers_Additional_Inf

Major Customers - Additional Information (Detail) (ABE South Dakota [Member])	6 Months Ended
	Mar. 31, 2014
Ethanol Marketing Agreements [Member]	'
Revenue, Major Customer [Line Items]	'
Agreement executed date	4-May-12
Agreement amended date	31-Jul-12
Agreement effective date	1-Aug-12
Agreement expiration date	31-Dec-15
Co-product Marketing Agreement [Member]	'
Revenue, Major Customer [Line Items]	'
Agreement effective date	1-Jul-13
Agreement expiration date	31-Jul-16

Major_Customers_Sales_and_Rece

Major Customers - Sales and Receivables (Detail) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Gavilon-Ethanol and Distillers Grains [Member]	'	'
Revenue, Major Customer [Line Items]	'	'
Six months revenues	$88,976	$89,013
Receivable balance at period end	6,814	4,097
Hawkeye Gold - Distillers Grains [Member]	'	'
Revenue, Major Customer [Line Items]	'	'
Six months revenues	'	17,337
Receivable balance at period end	'	1,340
Dakotaland - Distillers Grains [Member]	'	'
Revenue, Major Customer [Line Items]	'	'
Six months revenues	6,649	10,923
Receivable balance at period end	$673	$968

Risk_Management_Additional_Inf

Risk Management - Additional Information (Detail) (Purchase Contracts [Member], Corn (bushels) [Member])	Mar. 31, 2014
	bu
Purchase Contracts [Member] | Corn (bushels) [Member]	'
Derivative [Line Items]	'
Forward contracts, Quantity	1,500,000

Risk_Management_Fixed_Price_Fo

Risk Management - Fixed Price Forward Contracts (Detail) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014
	bu
Corn (bushels) [Member] | Purchase Contracts [Member]	'
Derivative [Line Items]	'
Forward contracts, Quantity	1,500,000
Forward Contracts [Member] | Corn (bushels) [Member] | Purchase Contracts [Member]	'
Derivative [Line Items]	'
Forward contracts, Quantity	2,070,000
Forward contracts, Amount	$9,109
Forward contracts, Period Covered Through	30-Jun-14
Forward Contracts [Member] | Ethanol (gallons) [Member] | Sales Contracts [Member]	'
Derivative [Line Items]	'
Forward contracts, Quantity	8,035,000
Forward contracts, Amount	20,844
Forward contracts, Period Covered Through	30-Jun-14
Forward Contracts [Member] | Distillers grains (tons) [Member] | Sales Contracts [Member]	'
Derivative [Line Items]	'
Forward contracts, Quantity	27,000
Forward contracts, Amount	5,521
Forward contracts, Period Covered Through	30-Jun-14
Forward Contracts [Member] | Corn Oil (pounds) [Member] | Sales Contracts [Member]	'
Derivative [Line Items]	'
Forward contracts, Quantity	96,000
Forward contracts, Amount	30
Forward contracts, Period Covered Through	30-Apr-14
Forward Contracts [Member] | Natural Gas (mmbtus) [Member] | Purchase Contracts [Member]	'
Derivative [Line Items]	'
Forward contracts, Quantity	103,000
Forward contracts, Amount	$520
Forward contracts, Period Covered Through	31-May-14

Onetime_Termination_Benefit_Ad

One-time Termination Benefit - Additional Information (Detail) (USD $)	6 Months Ended
	Mar. 31, 2014
Restructuring Cost and Reserve [Line Items]	'
Additional costs of one-time termination benefit	$100,000
Administrative costs [Member]	'
Restructuring Cost and Reserve [Line Items]	'
Restructuring charges	$300,000

Onetime_Termination_Benefit_Ac

One-time Termination Benefit - Accrued Liability Associated With One-time Termination Benefits (Detail) (One-time Termination Benefits [Member], USD $)	6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
One-time Termination Benefits [Member]	'	'
Restructuring Cost and Reserve [Line Items]	'	'
Beginning balance	$994	'
Charges	261	939
Payments	'	-205
Ending balance	$1,255	$734

Members_Equity_Additional_Info

Members' Equity - Additional Information (Detail) (USD $)	1 Months Ended		1 Months Ended
In Millions, except Share data, unless otherwise specified	Oct. 31, 2013	Mar. 31, 2014	Jan. 31, 2013
			Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Unit appreciation right	'	'	200,000
UAR vested period	'	'	'18 months
Grant price of UAR	'	'	$1.15
Placed in cash Reserve	'	$10	'
Placed in Escrow	'	$12.50	'
Reduction in grant price after cash distribution	$0.31	'	'
Grant price after cash distribution	$0.84	'	'

Parent_Financial_Statements_Ad

Parent Financial Statements - Additional Information (Detail) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2014
ABE South Dakota [Member]	'
Maximum principal outstanding on senior term loan for equity distribution	$25
ABE Fairmont [Member]	'
Cash at ABE Fairmont	$7

Parent_Financial_Statements_Ba

Parent Financial Statements - Balance Sheets (Detail) (USD $)	Mar. 31, 2014	Sep. 30, 2013	Mar. 31, 2013	Sep. 30, 2012
In Thousands, unless otherwise specified
Current assets:	'	'	'	'
Cash and cash equivalents	$25,375	$27,796	$21,054	$11,210
Restricted cash	13,785	10,961	'	'
Prepaid expenses	969	741	'	'
Total current assets	53,422	52,685	'	'
Property and equipment, net	53,606	58,645	'	'
Other assets:	'	'	'	'
Other assets	1,051	1,211	'	'
Total assets	108,079	112,541	'	'
Current liabilities:	'	'	'	'
Accounts payable	4,975	5,745	'	'
Accrued expenses	3,570	3,770	'	'
Distribution payable	'	7,877	'	'
Total current liabilities	13,995	95,239	'	'
Other liabilities	64	79	'	'
Total liabilities	79,346	95,318	'	'
Members' equity:	'	'	'	'
Members' capital, no par value, 25,410,851 units issued and outstanding	60,835	60,835	'	'
Accumulated deficit	-32,102	-43,612	'	'
Total members' equity	28,733	17,223	'	'
Total liabilities and members' equity	108,079	112,541	'	'
Parent Company [Member]	'	'	'	'
Current assets:	'	'	'	'
Cash and cash equivalents	6,163	6,558	6,462	5,400
Restricted cash	2,500	2,500	'	'
Miscellaneous Receivables	12	'	'	'
Prepaid expenses	48	20	'	'
Total current assets	8,723	9,078	'	'
Property and equipment, net	420	425	'	'
Other assets:	'	'	'	'
Other assets	32	32	'	'
Total assets	30,339	26,701	'	'
Current liabilities:	'	'	'	'
Accounts payable	4	10	'	'
Accrued expenses	1,538	1,512	'	'
Distribution payable	'	7,877	'	'
Total current liabilities	1,542	9,399	'	'
Other liabilities	64	79	'	'
Total liabilities	1,606	9,478	'	'
Members' equity:	'	'	'	'
Members' capital, no par value, 25,410,851 units issued and outstanding	60,835	60,835	'	'
Accumulated deficit	-32,102	-43,612	'	'
Total members' equity	28,733	17,223	'	'
Total liabilities and members' equity	30,339	26,701	'	'
ABE Fairmont [Member] | Parent Company [Member]	'	'	'	'
Other assets:	'	'	'	'
Investment in ABE	14,988	23,138	'	'
ABE South Dakota [Member] | Parent Company [Member]	'	'	'	'
Other assets:	'	'	'	'
Investment in ABE	$6,176	($5,972)	'	'

Parent_Financial_Statements_Ba1

Parent Financial Statements - Balance Sheets (Parenthetical) (Detail) (USD $)	Mar. 31, 2014	Sep. 30, 2013
Members' capital, par value	'	'
Members' capital, units issued	25,410,851	25,410,851
Members' capital, units outstanding	25,410,851	25,410,851
Parent Company [Member]	'	'
Members' capital, par value	'	'
Members' capital, units issued	25,410,851	25,410,851
Members' capital, units outstanding	25,410,851	25,410,851

Parent_Financial_Statements_St

Parent Financial Statements - Statements of Operations (Detail) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Selling, general and administrative expenses	($1,224)	($1,831)	($2,308)	($4,007)
Operating income (loss)	5,064	-1,671	12,119	-6,393
Other income (expense)	121	63	28	117
Income (loss) from continuing operations	5,015	-1,751	11,510	-7,997
Income from discontinued operations	'	17	'	78,894
Net income (loss)	5,015	-1,734	11,510	70,897
Parent Company [Member]	'	'	'	'
Equity in earnings (losses) of consolidated subsidiary	5,284	-857	11,997	-4,369
Management fee income from subsidiary	388	401	783	792
Selling, general and administrative expenses	-661	-1,297	-1,290	-3,012
Operating income (loss)	5,011	-1,753	11,490	-6,589
Other income (expense)	'	-2	12	-3
Interest income (expense)	4	4	8	-1,405
Income (loss) from continuing operations	5,015	-1,751	11,510	-7,997
Income from discontinued operations	'	17	'	78,894
Net income (loss)	$5,015	($1,734)	$11,510	$70,897

Parent_Financial_Statements_St1

Parent Financial Statements - Statements of Cash Flows (Detail) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:	'	'
Net income	$11,510	$70,897
Adjustments to reconcile net income to operating activities cash flows:	'	'
Depreciation	5,422	5,428
Gain on disposal of fixed assets	'	-76,688
Amortization of deferred revenue and rent	-15	-126
Unit compensation expense	'	276
Loss on warrant derivative liability	'	1,416
Change in working capital components:	'	'
Accounts receivable	608	9,289
Prepaid expenses	-228	816
Accounts payable and accrued expenses	-200	-2,137
Net cash provided by operating activities	14,383	6,401
Cash flows from investing activities:	'	'
Purchase of property and equipment	-389	-771
Net cash provided by (used in) investing activities	-3,045	157,461
Cash flows from financing activities:	'	'
Exercise of warrant	'	799
Distribution to members	-7,877	-104,511
Net cash (used in) financing activities	-13,759	-154,018
Net increase (decrease) in cash and cash equivalents	-2,421	9,844
Beginning cash and cash equivalents	27,796	11,210
Ending cash and cash equivalents	25,375	21,054
Parent Company [Member]	'	'
Cash flows from operating activities:	'	'
Net income	11,510	70,897
Adjustments to reconcile net income to operating activities cash flows:	'	'
Depreciation	78	82
Equity in earnings of consolidated subsidiaries	-11,997	-73,501
Distributions from consolidated subsidiaries	8,000	104,832
Gain on disposal of fixed assets	6	'
Amortization of deferred revenue and rent	-16	-14
Unit compensation expense	'	276
Loss on warrant derivative liability	'	1,416
Change in working capital components:	'	'
Accounts receivable	-12	156
Prepaid expenses	-28	-8
Accounts payable and accrued expenses	20	638
Net cash provided by operating activities	7,561	104,774
Cash flows from investing activities:	'	'
Purchase of property and equipment	-79	'
Net cash provided by (used in) investing activities	-79	'
Cash flows from financing activities:	'	'
Exercise of warrant	'	799
Distribution to members	-7,877	-104,511
Net cash (used in) financing activities	-7,877	-103,712
Net increase (decrease) in cash and cash equivalents	-395	1,062
Beginning cash and cash equivalents	6,558	5,400
Ending cash and cash equivalents	$6,163	$6,462