Niska Gas Storage Partners (NKA) 10-Q 31 Jan 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Dec. 31, 2013	Jan. 30, 2014
Entity Registrant Name	'Niska Gas Storage Partners LLC	'
Entity Central Index Key	'0001483830	'
Document Type	'10-Q	'
Document Period End Date	31-Dec-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--03-31	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	35,301,200
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

Consolidated_Statements_of_Ear

Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Revenues:	'	'	'	'
Fee-based revenue	$30,484	$41,255	$95,151	$119,314
Optimization, net	-4,637	32,576	24,746	-23,725
Total revenues	25,847	73,831	119,897	95,589
Expenses (income):	'	'	'	'
Operating	8,426	8,330	27,747	25,250
General and administrative	9,361	8,417	30,164	26,332
Depreciation and amortization	10,518	14,831	31,149	39,896
Interest	17,114	17,279	49,718	50,459
Loss on disposal of assets	'	15,072	'	15,072
Loss on extinguishment of debt	'	'	'	599
Foreign exchange losses (gains)	160	22	606	-314
Other (income) expense	-14	3	360	-182
EARNINGS (LOSS) BEFORE INCOME TAXES	-19,718	9,877	-19,847	-61,523
Income tax benefit	-6,309	-542	-6,561	-19,200
NET EARNINGS (LOSS) AND COMPREHENSIVE INCOME (LOSS)	-13,409	10,419	-13,286	-42,323
Net earnings (loss) allocated to:	'	'	'	'
Managing Member	-260	206	-256	-838
Common unitholders	-13,149	5,158	-13,030	-20,951
Subordinated unitholder (Notes 1 and 6)	'	$5,055	'	($20,534)
Earnings (loss) per unit allocated to common unitholders	'	'	'	'
basic (in dollars per unit)	($0.37)	$0.15	($0.37)	($0.61)
diluted (in dollars per unit)	($0.37)	$0.15	($0.37)	($0.61)
Earnings (loss) per unit allocated to subordinated unitholders	'	'	'	'
basic (in dollars per unit) (Notes 1 and 6)	'	$0.15	'	($0.61)
diluted (in dollars per unit) (Notes 1 and 6)	'	$0.15	'	($0.61)

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Mar. 31, 2013
In Thousands, unless otherwise specified
Current assets	'	'
Cash and cash equivalents	$9,172	$10,610
Margin deposits	53,658	18,474
Trade receivables	3,837	2,702
Accrued receivables	63,930	106,726
Natural gas inventory	182,459	83,416
Prepaid expenses and other current assets	3,489	4,688
Short-term risk management assets	16,947	21,159
Total current assets	333,492	247,775
Long-term assets	'	'
Property, plant and equipment, net of accumulated depreciation	898,271	918,061
Goodwill	245,604	245,604
Long-term natural gas inventory	15,264	15,264
Intangible assets, net of accumulated amortization	68,381	73,998
Deferred charges, net of accumulated amortization	11,914	14,420
Other assets	2,643	2,677
Long-term risk management assets	6,654	6,593
Total long-term assets	1,248,731	1,276,617
TOTAL	1,582,223	1,524,392
Current liabilities	'	'
Revolving credit facility	127,000	65,000
Current portion of obligations under capital lease	1,289	1,259
Trade payables	785	1,048
Current portion of deferred taxes	7,743	14,303
Deferred revenue	887	568
Accrued liabilities	65,974	39,840
Short-term risk management liabilities	37,492	20,005
Total current liabilities	241,170	142,023
Long-term liabilities	'	'
Long-term risk management liabilities	5,384	4,574
Asset retirement obligations	1,998	2,007
Other long-term liabilities	1,394	1,461
Deferred income taxes	121,003	120,935
Obligations under capital lease	11,255	12,225
Long-term debt	643,790	643,790
Total liabilities	1,025,994	927,015
Members' equity	'	'
Common units	281,534	321,642
Subordinated units (Notes 1 and 6)	'	265,877
Managing Member's interest	274,695	9,858
Total members' equity	556,229	597,377
Commitments and contingencies (Note 2)	'	'
TOTAL	$1,582,223	$1,524,392

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Operating Activities	'	'
Net loss	($13,286)	($42,323)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:	'	'
Unrealized foreign exchange losses	830	30
Deferred income tax benefit	-6,561	-19,222
Unrealized risk management losses	22,447	37,739
Depreciation and amortization	31,149	39,896
Deferred charges amortization	2,506	2,577
Loss on disposal of assets	'	15,072
Loss on extinguishment of debt	'	599
Write-down of inventory	'	22,281
Changes in non-cash working capital	-67,961	32,416
Net cash (used in) provided by operating activities	-30,876	89,065
Investing Activities	'	'
Property, plant and equipment expenditures	-1,662	-29,244
Purchase of customer contracts	-2,007	'
Proceeds on sale of assets	'	2,200
Net cash used in investing activities	-3,669	-27,044
Financing Activities	'	'
Proceeds from revolver drawings	452,000	281,948
Revolver payments	-390,000	-307,948
Payment of deferred financing costs	'	-3,248
Proceeds from obligations under capital lease	'	947
Repayments of obligations under capital lease	-941	-408
Unit issuance costs	-100	'
Distributions to unitholders	-27,631	-35,043
Net cash provided by (used in) financing activities	33,328	-63,752
Effect of translation on foreign currency cash and cash equivalents	-221	49
Net decrease in cash and cash equivalents	-1,438	-1,682
Cash and cash equivalents, beginning of period	10,610	13,342
Cash and cash equivalents, end of period	$9,172	$11,660

Consolidated_Statements_of_Cha

Consolidated Statements of Changes in Members' Equity (USD $)	Total	Common Units	Subordinated Units	Managing Member Interest
In Thousands, unless otherwise specified
Balance at Mar. 31, 2012	$690,390	$391,585	$287,105	$11,700
Increase (Decrease) in Stockholders' Equity	'	'	'	'
Net loss	-42,323	-20,951	-20,534	-838
Distributions to unitholders	-36,182	-35,835	370	-717
Balance at Dec. 31, 2012	611,885	334,799	266,941	10,145
Balance at Mar. 31, 2013	597,377	321,642	265,877	9,858
Increase (Decrease) in Stockholders' Equity	'	'	'	'
Cancellation of subordinated units	'	'	-265,877	265,877
Net loss	-13,286	-13,030	'	-256
Distributions to unitholders	-39,722	-38,938	'	-784
Issuance of common units	11,860	11,860	'	'
Balance at Dec. 31, 2013	$556,229	$281,534	'	$274,695

Organization_and_Basis_of_Pres

Organization and Basis of Presentation	9 Months Ended
	Dec. 31, 2013
Organization and Basis of Presentation	'
Organization and Basis of Presentation	'
	1. Organization and Basis of Presentation
	Organization
	Niska Gas Storage Partners LLC (“Niska Partners” or the “Company”) is a publicly-traded Delaware limited liability company (NYSE:NKA) which independently owns and/or operates natural gas storage assets in North America. The Company operates the AECO Hub™, which consists of the Countess and Suffield gas storage facilities in Alberta, Canada and the Wild Goose and Salt Plains gas storage facilities in California and Oklahoma, respectively. Each of these facilities markets natural gas storage services in addition to optimizing storage capacity with its own proprietary gas purchases.
	On April 2, 2013, Niska Partners completed an equity restructuring with affiliates of Carlyle/Riverstone Global Energy and Power Fund II, L.P. and Carlyle/Riverstone Global Energy and Power Fund III, L.P. (collectively the “Carlyle/Riverstone Funds”).  In the restructuring, all of the Company’s 33.8 million subordinated units and previous incentive distribution rights (all of which were owned by the Carlyle/Riverstone Funds) were combined into and restructured as a new class of incentive distribution rights (“new IDRs”).  The equity restructuring, which did not require any further consents or approvals, was effective as of the same day.  The transaction was unanimously approved by the Company’s Board of Directors on the unanimous approval and recommendation of its Conflicts Committee, which is composed solely of independent directors.
	The restructuring permanently eliminated all of the Company’s subordinated units and previous incentive distribution rights in return for the new IDRs.  Prior to completion of the restructuring, the Company would have been required to pay the full minimum quarterly distribution of $0.35 per unit on the subordinated units (requiring additional distributions of approximately $12 million per quarter) prior to increasing the quarterly distribution on common units. Quarterly distributions on the subordinated units had not been paid since the quarter ended September 30, 2011.
	The new IDRs entitle the Carlyle/Riverstone Funds to receive 48% of any quarterly cash distributions after Niska Partners’ common unit holders have received the full minimum quarterly distribution ($0.35 per unit) for each quarter plus any arrearages from prior quarters (of which there are currently none).  The previous incentive distribution rights entitled the Carlyle/Riverstone Funds to receive increasing percentages (ranging from 13% to 48%) of incremental cash distributions after the unit holders (both common and subordinated) exceeded quarterly distributions ranging from $0.4025 per unit to $0.5250 per unit.  In addition, for a period of five years, and provided that the Carlyle/Riverstone Funds continue to own a majority of both the managing member and the new IDRs, the Carlyle/Riverstone Funds will be deemed to own 33.8 million “Notional Subordinated Units” in connection with votes to remove and replace the managing member.  These Notional Subordinated Units are not entitled to distributions, but preserve the Carlyle/Riverstone Fund’s voting rights with respect to removal of the managing member.
	At December 31, 2013, Niska Partners had 35,301,200 common units outstanding. Of this amount, 17,801,200 common units are owned by the Carlyle/Riverstone Funds, along with a 1.94% Managing Member’s interest in the Company and all of the Company’s new IDRs. Including all of the common units owned by the Carlyle/Riverstone Funds, along with the 1.94% Managing Member’s interest, the Carlyle/Riverstone Funds have a 51.39% ownership interest in the Company excluding the new IDRs, which are a variable interest. The remaining 17,500,000 common units, representing a 48.61% ownership interest in the Company excluding the new IDRs, are owned by the public.
	Basis of Presentation
	The accounting policies applied in these unaudited interim financial statements are consistent with the policies applied in the consolidated financial statements of Niska Partners and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2013.
	In the opinion of management, the accompanying consolidated financial statements of Niska Partners, which are unaudited except for the balance sheet at March 31, 2013 which is derived from audited financial statements, include all adjustments necessary to present fairly Niska Partners’ financial position as of December 31, 2013, the results of Niska Partners’ operations for the three and nine months ended December 31, 2013 and 2012, along with its cash flows for the nine months ended December 31, 2013 and 2012. The results of operations for the three and nine months ended December 31, 2013 are not necessarily representative of the results to be expected for the full fiscal year ending March 31, 2014.  The optimization of proprietary gas purchases is seasonal with the majority of the revenues and costs associated with the physical sale of proprietary gas generally occurring during the third and fourth fiscal quarters, when demand for natural gas is typically the strongest.
	Pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”), the unaudited consolidated financial statements do not include all of the information and notes normally included with financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). These consolidated financial statements should be read in conjunction with the consolidated financial statements of Niska Partners and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2013.

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Dec. 31, 2013
Commitments and Contingencies	'
Commitments and Contingencies	'
	2. Commitments and Contingencies
	Commitments
	Niska Partners has entered into non-cancelable operating leases for office space, land use rights at its operating facilities, storage capacity at other facilities, equipment, and vehicles used in its operations. The remaining lease terms expire between October 2014 and August 2056 and require the payment of taxes, insurance and maintenance by the lessee.
	Contingencies
	Niska Partners and its subsidiaries are subject to various legal proceedings and actions arising in the normal course of business. While the outcome of such legal proceedings and actions cannot be predicted with certainty, it is the view of management that the resolution of such proceedings and actions will not have a material impact on Niska Partners’ unaudited consolidated financial position or results of operations.

Debt

Debt	9 Months Ended
	Dec. 31, 2013
Debt	'
Debt	'
	3. Debt
	Niska Partners’ debt obligations consist of the following:
		December 31,			March 31,
		2013			2013
	Senior Notes due 2018	$	643,790		$	643,790
	Revolving credit facility	127,000			65,000
	Total	770,790			708,790
	Less portion classified as current	(127,000		)	(65,000		)
		$	643,790		$	643,790
	Senior Notes
	Interest on the Senior Notes is payable semi-annually on March 15 and September 15 at a rate of 8.875% per annum. The Senior Notes will mature on March 15, 2018. No principal payments on the Senior Notes are required prior to maturity except in certain instances of default. As at December 31, 2013, the estimated fair value of the Senior Notes was $665.3 million (March 31, 2013 - $669.5 million).
	The indenture governing the Senior Notes limits Niska Partners’ ability to incur new debt or to pay distributions in respect of, repurchase or pay dividends on its membership interests (or other capital stock) or make other restricted payments. The limitations will apply differently depending on a fixed charge coverage ratio, which is defined as the ratio of cash flows (which is defined in the indenture in a manner substantially consistent with consolidated earnings before interest, taxes, depreciation and amortization (“EBITDA”)) to fixed charges, each as defined in the indenture governing the Senior Notes, and measured for the preceding four fiscal quarters.
	Under this limitation, the indenture would have permitted the Company to distribute approximately $250.8 million as at December 31, 2013.
	If the fixed charge coverage ratio is not less than 2.0 to 1.0 (after giving pro forma effect to the incurrence of the additional debt obligations and any debt repurchases), Niska Partners is generally permitted to incur additional debt obligations beyond the Senior Notes and its $400 million Credit Agreement (discussed below).
	If the fixed charge coverage ratio is not less than 1.75 to 1.0, Niska Partners is permitted to make restricted payments if the aggregate restricted payments since the date of the closing of its IPO, excluding certain types or amounts of permitted payments, are less than the sum (which the Company refers to as the restricted payment basket) of a number of items including, most importantly:
	·                  operating surplus (defined similarly to the definition in the Company’s operating agreement) calculated as of the end of its preceding fiscal quarter; and
	·                  the aggregate net cash proceeds received as a capital contribution or from the issuance of equity interests.
	If the fixed charge coverage ratio is less than 1.75 to 1.0, Niska Partners is permitted to make restricted payments if the aggregate restricted payments constituting distributions in respect of Niska Partners’ equity interests since the date of the closing of its IPO, excluding certain types or amounts of permitted payments, are less than the sum (which the Company refers to as the restricted payment basket) of a number of items including, most importantly:
	·                  $75.0 million; and
	·                  the aggregate net cash proceeds received as a capital contribution or from the issuance of equity interests, again including the net cash proceeds from the IPO, reduced by the amount distributed before the IPO.
	The indenture does not prohibit certain types or amounts of restricted payments, including a general basket of $75.0 million of restricted payments.
	At December 31, 2013, the fixed charge coverage ratio was 2.44 to 1.0.
	$400 Million Credit Agreement
	Niska Partners, through its subsidiaries, Niska Gas Storage US, LLC and AECO Gas Storage Partnership, has senior secured asset-based revolving credit facilities, consisting of a U.S. revolving credit facility and a Canadian revolving credit facility, both of which are governed by a credit agreement (the “Credit Agreement” or the “$400 million Credit Agreement”). Each revolving credit facility matures on June 29, 2016.
	At December 31, 2013, $127.0 million in borrowings, with a weighted average interest rate of 3.93% (March 31, 2013 - $65.0 million of borrowings had a weighted average interest rate of 3.69%), were outstanding under the credit facilities. Amounts committed in support of letters of credit totaled $34.1 million at December 31, 2013 (March 31, 2013 - $3.3 million). Any borrowings under the $400 million Credit Agreement are classified as current.
	The Credit Agreement provides that Niska Partners may borrow only up to the lesser of the level of the then current borrowing base or the committed maximum borrowing capacity, which is currently $400.0 million. As of December 31, 2013, the borrowing base collateral totaled $486.4 million.
	The $400 million Credit Agreement contains limitations on Niska Partners’ ability to incur additional debt or to pay distributions in respect of, repurchase or pay dividends on its membership interests (or other capital stock) or make other restricted payments. These limitations are similar to those contained in the indenture governing the Senior Notes, but contain certain substantive differences.  As a result of these differences, the limitations on restricted payments contained in the Credit Agreement should be less restrictive than the limitations contained in the indenture.  As of December 31, 2013, Niska Partners was in compliance with all covenant requirements under the indenture governing the Senior Notes and the $400 million Credit Agreement.
	Niska Partners has no independent assets or operations other than its investments in its subsidiaries. Both the Senior Notes and the $400 million Credit Agreement have been jointly and severally guaranteed by Niska Partners and substantially all of its subsidiaries. Niska Partners’ subsidiaries have no significant restrictions on their ability to pay distributions or make loans to Niska Partners, which are prepared and measured on a consolidated basis, and have no restricted assets as of December 31, 2013.

Risk_Management_Activities_and

Risk Management Activities and Financial Instruments	9 Months Ended
	Dec. 31, 2013
Risk Management Activities and Financial Instruments	'
Risk Management Activities and Financial Instruments	'
	4. Risk Management Activities and Financial Instruments
	Risk Management Overview
	Niska Partners has exposure to commodity price, foreign currency, counterparty credit, interest rate and liquidity risks. Risk management activities are tailored to the risks they are designed to mitigate.
	Commodity Price Risk
	As a result of its natural gas inventory, Niska Partners is exposed to risks associated with changes in price when buying and selling natural gas across future time periods. To manage these risks and reduce variability of cash flows, the Company utilizes a combination of financial and physical derivative contracts, including forwards, futures, swaps and option contracts. The use of these contracts is subject to the Company’s risk management policies. These contracts have not been treated as hedges for financial reporting purposes and therefore changes in fair value are recorded directly in earnings.
	Forward contracts and futures contracts are agreements to purchase or sell a specific financial instrument or quantity of natural gas at a specified price and date in the future. Niska Partners enters into forward contracts and futures contracts to mitigate the impact of changes in natural gas prices. In addition to cash settlement, exchange traded futures may also be settled by the physical delivery of natural gas.
	Swap contracts are agreements between two parties to exchange streams of payments over time according to specified terms. Swap contracts require receipt of payment for the notional quantity of the commodity based on the difference between a fixed price and the market price on the settlement date. Niska Partners enters into commodity swaps to mitigate the impact of changes in natural gas prices.
	Option contracts are contractual agreements to convey the right, but not the obligation, for the purchaser of the option to buy or sell a specific physical or notional amount of a commodity at a fixed price, either at a fixed date or at any time within a specified period. Niska Partners enters into option agreements to mitigate the impact of changes in natural gas prices.
	To limit its exposure to changes in commodity prices, Niska Partners enters into purchases and sales of natural gas inventory and concurrently matches the volumes in these transactions with offsetting derivative contracts. To comply with its internal risk management policies, Niska Partners is required to limit its exposure of unmatched volumes of proprietary current natural gas inventory to an aggregate overall limit of 8.0 billion cubic feet (“Bcf”). At December 31, 2013, 56.4 Bcf of natural gas inventory was offset with financial contracts, representing 100% of total current inventory. Non-cycling working gas, which is included in long-term inventory, and fuel gas used for operating the facilities are excluded from the coverage requirement. Total volumes of long-term inventory and fuel gas at December 31, 2013 are 3.4 Bcf and 0.0 Bcf, respectively. As of December 31, 2013 and March 31, 2013, the volumes of inventories which were economically hedged using each type of contract were:
		December 31,		March 31,
		2013		2013
	Forwards	0.9	Bcf	1.6	Bcf
	Futures	55.1	Bcf	14.1	Bcf
	Swaps	0	Bcf	10	Bcf
	Options	—		—
		56	Bcf	25.7	Bcf
	Counterparty Credit Risk
	Niska Partners is exposed to counterparty credit risk on its trade and accrued accounts receivable and risk management assets. Counterparty credit risk is the risk of financial loss to the Company if a customer fails to perform its contractual obligations. Niska Partners engages in transactions for the purchase and sale of products and services with major companies in the energy industry and with industrial, commercial, residential and municipal energy consumers.  Credit risk associated with trade accounts receivable is mitigated by the high percentage of investment grade customers, collateral support of receivables and Niska Partners’ ability to take ownership of customer owned natural gas stored in its facilities in the event of non-payment.  For the nine months ended December 31, 2013 and 2012, no trade receivables were deemed to be uncollectible. It is management’s opinion that no allowance for doubtful accounts is required at December 31, 2013 or March 31, 2013 on accrued and trade accounts receivable.
	The Company analyzes the financial condition of counterparties prior to entering into an agreement. Credit limits are established and monitored on an ongoing basis. Management believes, based on its credit policies, that the Company’s financial position, results of operations and cash flows will not be materially affected as a result of non-performance by any single counterparty. Credit risk is assessed prior to transacting with any counterparty and each counterparty is required to maintain an investment grade rating, provide a parental guarantee from an investment grade parent, or provide an alternative method of financial assurance (letter of credit, cash, etc.) to support proposed transactions. In addition, the Company’s tariffs contain provisions that permit it to take title to a customer’s inventory should the customer’s account remain unpaid for an extended period of time. Although the Company relies on a few counterparties for a significant portion of its revenues, one counterparty making up 40.5% of gross revenues for the nine months ended December 31, 2013 is a physical natural gas clearing and settlement facility that requires counterparties to post margin deposits equal to 125% of their net position, which reduces the risk of default.
	Exchange traded futures and options comprise approximately 60.6% of Niska Partners’ commodity risk management assets at December 31, 2013. These exchange traded contracts have minimal credit exposure as the exchanges guarantee that every contract will be margined on a daily basis. In the event of any default, Niska Partners’ account on the exchange would be absorbed by other clearing members. Because every member posts an initial margin, the exchange can protect the exchange members if or when a clearing member defaults.
	Niska Partners further manages credit exposure by entering into master netting agreements for the majority of non-retail contracts. These master netting agreements provide the Company, in the event of default, the right to offset the counterparty’s rights and obligations.
	Interest Rate Risk
	Niska Partners assesses interest rate risk by continually identifying and monitoring changes in interest rate exposures that may adversely impact expected future cash flows. At December 31, 2013, Niska Partners was only exposed to interest rate risk resulting from the variable rates associated with its $400 million Credit Agreement of which $127.0 million was drawn.
	Liquidity Risk
	Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. Niska Partners continues to manage its liquidity risk by ensuring sufficient cash and credit facilities are available to meet its operating and capital expenditure obligations when due, under both normal and stressed conditions.
	Foreign Currency Risk
	Foreign currency risk is created by fluctuations in foreign exchange rates. As Niska Partners conducts a portion of its activities in Canadian dollars, earnings and cash flows are subject to currency fluctuations. The performance of the Canadian dollar relative to the U.S. dollar could positively or negatively affect earnings. Niska Partners is exposed to cash flow risk to the extent that Canadian currency outflows exceed Canadian currency inflows. The Company enters into currency swaps to mitigate the impact of changes in foreign exchange rates. The notional value of currency swaps at December 31, 2013 was $57.5 million (March 31, 2013 - $84.0 million). These contracts expire on various dates from January 1, 2014 through June 1, 2016. Niska Partners has not elected hedge accounting treatment, therefore, changes in fair value are recorded directly in earnings.
	The following tables show the fair values of Niska Partners’ risk management assets and liabilities at December 31, 2013 and March 31, 2013:
		Energy			Currency
	December 31, 2013	Contracts			Contracts			Total
	Short-term risk management assets	$	16,217		$	730		$	16,947
	Long-term risk management assets	6,376			278			6,654
	Short-term risk management liabilities	(37,450		)	(42		)	(37,492		)
	Long-term risk management liabilities	(5,383		)	(1		)	(5,384		)
		$	(20,240	)	$	965		$	(19,275	)
		Energy			Currency
	March 31, 2013	Contracts			Contracts			Total
	Short-term risk management assets	$	20,383		$	776		$	21,159
	Long-term risk management assets	6,593			—			6,593
	Short-term risk management liabilities	(19,792		)	(213		)	(20,005		)
	Long-term risk management liabilities	(4,477		)	(97		)	(4,574		)
		$	2,707		$	466		$	3,173
	Information about the Company’s risk management assets and liabilities that had netting or rights of offset arrangements are as follows:
	December 31, 2013	Gross Amounts			Gross Amounts			Net Amounts			Margin			Net Amounts
		Recognized			Offset in the			Presented in			Deposits not
					Balance Sheet			the Balance			Offset in the
								Sheet			Balance Sheet
	Assets
	Commodity derivatives	$	106,713		$	(84,120	)	$	22,593		$	(13,262	)	$	9,331
	Currency derivatives	1,132			(124		)	1,008			(1,008		)	—
	Total assets	107,845			(84,244		)	23,601			(14,270		)	9,331
	Liabilities
	Commodity derivatives	126,954			(84,121		)	42,833			(28,904		)	13,929
	Currency derivatives	166			(123		)	43			(43		)	—
	Total liabilities	127,120			(84,244		)	42,876			(28,947		)	13,929
	Net	$	(19,275	)	$	—		$	(19,275	)	$	14,677		$	(4,598	)
	March 31, 2013	Gross Amounts			Gross Amounts			Net Amounts			Margin			Net Amounts
		Recognized			Offset in the			Presented in			Deposits not
					Balance Sheet			the Balance			Offset in the
								Sheet			Balance Sheet
	Assets
	Commodity derivatives	$	88,682		$	(61,706	)	$	26,976		$	(15,030	)	$	11,946
	Currency derivatives	881			(105		)	776			(776		)	—
Total assets	89,563			(61,811		)	27,752			(15,806		)	11,946
Liabilities
Commodity derivatives	85,975			(61,706		)	24,269			(16,861		)	7,408
Currency derivatives	415			(105		)	310			(164		)	146
Total liabilities	86,390			(61,811		)	24,579			(17,025		)	7,554
Net	$	3,173		$	—		$	3,173		$	1,219		$	4,392
The Company expects to recognize risk management assets and liabilities outstanding at December 31, 2013 into net earnings and comprehensive income in the fiscal periods as follows:
	Energy			Currency
	Contracts			Contracts			Total
Fiscal year ending March 31, 2014	$	(22,774	)	$	317		$	(22,457	)
Fiscal year ending March 31, 2015	3,217			371			3,588
Fiscal year ending March 31, 2016	(771		)	179			(592		)
Thereafter	88			98			186
	$	(20,240	)	$	965		$	(19,275	)
Net realized and unrealized optimization gains and losses from the settlement of risk management contracts are summarized as follows:
	Three Months Ended						Nine Months Ended
	December 31,						December 31,
	2013			2012			2013			2012
Energy contracts
Realized	$	(559	)	$	(24,079	)	$	7,131		$	7,356
Unrealized	(29,803		)	41,515			(22,947		)	(37,616		)
Currency contracts
Realized	116			(146		)	1,712			(134		)
Unrealized	870			603			500			(145		)
	$	(29,376	)	$	17,893		$	(13,604	)	$	(30,539	)

Fair_Value_Measurements

Fair Value Measurements	9 Months Ended
	Dec. 31, 2013
Fair Value Measurements	'
Fair Value Measurements	'
	5. Fair Value Measurements
	The carrying amount of cash and cash equivalents, margin deposits, trade receivables, accrued receivables, trade payables and accrued liabilities reported on the unaudited consolidated balance sheet approximate fair value. The fair value of debt is the estimated amount the Company would have to pay to transfer its debt, including any premium or discount attributable to the difference between the stated interest rate and market rate of interest at the balance sheet date. Fair values are based on valuations of similar debt at the balance sheet date and supported by observable market transactions when available. See Note 3 for disclosures regarding the fair value of debt.
	Fair values have been determined as follows for Niska Partners financial assets and liabilities that were accounted for at fair value on a recurring basis:
	December 31, 2013	Level 1		Level 2			Level 3		Total
	Assets
	Commodity derivatives	$	—	$	22,593		$	—	$	22,593
	Currency derivatives	—		1,008			—		1,008
	Total assets	—		23,601			—		23,601
	Liabilities
	Commodity derivatives	—		42,833			—		42,833
	Currency derivatives	—		43			—		43
	Total liabilities	—		42,876			—		42,876
	Net	$	—	$	(19,275	)	$	—	$	(19,275	)
	March 31, 2013	Level 1		Level 2			Level 3		Total
	Assets
	Commodity derivatives	$	—	$	26,976		$	—	$	26,976
	Currency derivatives	—		776			—		776
	Total assets	—		27,752			—		27,752
	Liabilities
	Commodity derivatives	—		24,269			—		24,269
	Currency derivatives	—		310			—		310
	Total liabilities	—		24,579			—		24,579
	Net	$	—	$	3,173		$	—	$	3,173
	The Company’s financial assets and liabilities recorded at fair value on a recurring basis have been categorized as Level 2. The determination of the fair value of assets and liabilities for Level 2 valuations is generally based on a market approach. The key inputs used in Niska Partners’ valuation models include transaction-specific details such as notional volumes, contract prices and contract terms as well as forward market prices and basis differentials for natural gas obtained from third-party service providers (typically the New York Mercantile Exchange, or NYMEX). There were no changes in Niska Partners’ approach to determining fair value and there were no transfers out of Level 2 during the periods ended December 31, 2013 and March 31, 2013.

Members_Equity

Members' Equity	9 Months Ended
	Dec. 31, 2013
Members' Equity	'
Members' Equity	'
	6. Members’ Equity
	Equity restructuring
	As described in Note 1, the Company completed an equity restructuring on April 2, 2013 to eliminate its subordinated units and previous IDRs in exchange for new IDRs. This was accounted for as an exchange of equity between the subordinated unit holder and the Managing Member.
	Distribution Reinvestment Plan
	Niska Partners filed a registration statement with the SEC to authorize the issuance of up to 7,500,000 common units in connection with a distribution reinvestment plan (“DRIP”).  The DRIP provides unitholders of record and beneficial owners of common units a voluntary means by which unitholders can increase the number of common units owned by reinvesting the quarterly cash distributions unitholders would otherwise receive in the purchase of additional common units.  This registration statement became effective on July 31, 2013. Common units purchased under the DRIP will come from the Company’s authorized but unissued common units or from common units purchased on the open market.
	During the nine months ended December 31, 2013, the Carlyle/Riverstone Funds elected to participate in the DRIP and were issued 808,955 common units in lieu of receiving cash distributions of $12.0 million.
	Phantom Unit Performance Plan
	Effective April 1, 2011, the Company maintains a compensatory phantom unit performance plan (the “PUPP” or “the Plan”) to provide long-term incentive compensation for certain employees and directors and to align their economic interest with those of common unitholders.
	A Phantom Unit is a notional unit granted under the PUPP that represents the right to receive a cash payment equal to the fair market value of a unit of the Company’s common units, following the satisfaction of certain time periods and/or certain performance criteria. Phantom Units are granted unvested and subject to both time and performance conditions.  The default time period over which a Phantom Unit vests is three years from the date of grant. The performance measure is based upon total unitholder return (“TUR”) metrics compared to such metrics of a select group of peer companies. The TUR metrics are calculated based on the Company’s percentile ranking during the applicable performance period compared to the peer group.  Provided that the Company has satisfied its minimum quarterly distribution targets for the underlying units, the Phantom Units will vest variably according to the Company’s performance relative to its peer group.
	The plan was amended effective April 1, 2012. The performance measure for Phantom Units granted after that date is based on TUR metrics compared to such metrics of a select group of peer companies. The TUR metrics are calculated based on the Company’s percentile ranking during the applicable performance period compared to a peer group. Provided that the Company has satisfied its minimum quarterly distribution targets for the common units, the Phantom Units will vest variably according to the Company’s performance relative to its peer group.
	During the nine months ended December 31, 2013, 438,036 Phantom Units were granted at a weighted average price of $12.68.  During the nine months ended December 31, 2012, 695,349 Phantom Units were granted at a weighted average price of $9.99.
	The Plan is administered by the Compensation Committee of the Board of Directors.  The Plan permits the grant of unit awards, restricted units, phantom units, unit options, unit appreciation rights, other unit-based awards, distribution equivalent rights and substitution awards covering an aggregate of 3,380,474 units. As of December 31, 2013, 1,519,679 units (March 31, 2013 - 2,045,693 units) were available for grant.
	The following is a reconciliation of Phantom Units Outstanding as of December 31, 2013:
		Number of Time-		Number of		Total Units
		Based Units		Performance-Based
				Units
	Balance at March 31, 2013	624,518		307,489		932,007
	Granted	219,018		219,018		438,036
	Vested and paid	(61,498	)	(61,498	)	(122,996	)
	Forfeited	(23,718	)	(23,719	)	(47,437	)
	Distribution equivalent rights	55,260		32,718		87,978
	Balance at December 31, 2013	813,580		474,008		1,287,588
	Unit-based compensation costs for the three and nine months ended December 31, 2013 were $2.1 million and $8.7 million respectively ($1.3 million and $5.0 million for the three and nine months ended December 31, 2012, respectively).
	Earnings per unit:
	Niska Partners uses the two-class method for allocating earnings per unit. The two-class method requires the determination of net income allocated to member interests as shown below. Net income for the three and nine months ended December 31, 2013, after the allocation to Managing Member’s interest, was only attributable to common unitholders as a result of cancellation of the Company’s subordinated units at the beginning of the current fiscal year. The cancellation of subordinated units has not impacted the prior-period calculation of earnings per unit.
		Three Months Ended						Nine Months Ended
		December 31,						December 31,
		2013			2012			2013			2012
	Numerator:
	Net earnings (loss) attributable to Niska Partners	$	(13,409	)	$	10,419		$	(13,286	)	$	(42,323	)
	Less:
	Managing Member’s interest	260			(206		)	256			838
	Net earnings (loss) attributable to common unitholders	$	(13,149	)	$	5,158		$	(13,030	)	$	(20,951	)
	Net earnings (loss) attributable to subordinated unitholders	$	—		$	5,055		$	—		$	(20,534	)
	Denominator:
	Basic:
	Weighted average units outstanding	35,077,239			68,296,990			34,756,989			68,296,990
	Diluted:
	Weighted average units outstanding	35,077,239			68,296,990			34,756,989			68,296,990
	Earnings (loss) per unit allocated to common unitholders - basic and diluted	$	(0.37	)	$	0.15		$	(0.37	)	$	(0.61	)
	Earnings (loss) per unit allocated to subordinated unitholders - basic and diluted	$	—		$	0.15		$	—		$	(0.61	)

Revenues

Revenues	9 Months Ended
	Dec. 31, 2013
Revenues	'
Revenues	'
	7. Revenues
	Niska Partners’ fee-based revenue consists of the following:
		Three Months Ended						Nine Months Ended
		December 31,						December 31,
		2013			2012			2013			2012
	Long-term contract revenue	$	21,278		$	26,492		$	62,161		$	82,283
	Short-term contract revenue	9,206			14,763			32,990			37,031
	Total	$	30,484		$	41,255		$	95,151		$	119,314
	Optimization, net consists of the following:
		Three Months Ended						Nine Months Ended
		December 31,						December 31,
		2013			2012			2013			2012
	Realized optimization revenue, net	$	24,296		$	(9,542	)	$	47,193		$	36,316
	Unrealized risk management (losses) gains	(28,933		)	42,118			(22,447		)	(37,760		)
	Write-down of inventory	—			—			—			(22,281		)
	Total	$	(4,637	)	$	32,576		$	24,746		$	(23,725	)

Income_Taxes

Income Taxes	9 Months Ended
	Dec. 31, 2013
Income Taxes	'
Income Taxes	'
	8. Income Taxes
	Income taxes included in the consolidated financial statements were as follows:
		Three Months Ended						Nine Months Ended
		December 31,						December 31,
		2013			2012			2013			2012
	Income tax benefit	$	(6,309	)	$	(542	)	$	(6,561	)	$	(19,200	)
	Effective income tax rate	32		%	-5		%	33		%	31		%
	Income tax benefit was $6.6 million for the nine months ended December 31, 2013 compared to a benefit of $19.2 million in the same period of the prior year. The income tax benefit in the current period is due mainly to the recognition of losses in certain foreign taxable entities.
	The effective tax rate for the three and nine months ended December 31, 2013 and 2012 differs from the U.S. statutory federal rate of 35% primarily due to the recognition of losses in some entities which have a lower statutory tax rate as well as income attributable to subsidiaries exempt from U.S. Federal income taxes.

Accrued_Liabilities

Accrued Liabilities	9 Months Ended
	Dec. 31, 2013
Accrued Liabilities	'
Accrued Liabilities	'
	9. Accrued Liabilities
	Niska Partners’ accrued liabilities consist of the following:
		December 31,		March 31,
		2013		2013
	Accrued gas purchases	$	24,733	$	14,213
	Employee-related accruals	16,840		13,836
	Accrued interest	17,573		2,845
	Other accrued liabilities	6,828		8,946
		$	65,974	$	39,840

Changes_in_NonCash_Working_Cap

Changes in Non-Cash Working Capital	9 Months Ended
	Dec. 31, 2013
Changes in Non-Cash Working Capital	'
Changes in Non-Cash Working Capital	'
	10. Changes in Non-Cash Working Capital
	Changes in non-cash working capital for the nine months ended December 31, 2013 and 2012 consist of the following:
		Nine Months Ended
		December 31,
		2013			2012
	Margin deposits	$	(35,184	)	$	(33,215	)
	Trade receivables	(1,273		)	(2,003		)
	Accrued receivables	42,165			16,776
	Natural gas inventory	(99,043		)	17,801
	Prepaid expenses and other current assets	1,199			1,310
	Other assets	(88		)	367
	Trade payables	(218		)	454
	Accrued liabilities	24,222			19,608
	Deferred revenue	319			11,318
	Other long-term liabilities	(60		)	—
	Total	$	(67,961	)	$	32,416
	During the nine months ended December 31, 2012, changes in non-cash working capital included the receipt of proceeds of $18.0 million (December 31, 2013 - $ nil) and an increase in accrued receivables of $14.6 million (December 31, 2013 - $ nil) from sales of cushion gas. The Company included such proceeds in cash flows from operations since the predominant source of cash flows for natural gas purchases and sales are operating in nature.

Supplemental_Cash_Flow_Disclos

Supplemental Cash Flow Disclosures	9 Months Ended
	Dec. 31, 2013
Supplemental Cash Flow Disclosures	'
Supplemental Cash Flow Disclosures	'
	11. Supplemental Cash Flow Disclosures
		Nine Months Ended
		December 31,
		2013			2012
	Interest paid	$	32,484		$	37,332
	Taxes paid (recovered)	$	73		$	(38	)
	Interest capitalized	$	—		$	2,928
	Non-cash increase in working capital related to property, plant and equipment classified as operating activity	$	—		$	14,648
	Non-cash (decrease) increase in working capital related to property, plant and equipment classified as investing activities	$	(1,993	)	$	5,560
	Non-cash earnings distribution and reinvestment	$	12,039		$	—

Segment_Disclosures

Segment Disclosures	9 Months Ended
	Dec. 31, 2013
Segment Disclosures	'
Segment Disclosures	'
	12. Segment Disclosures
	The Company’s process for the identification of reportable segments involves examining the nature of services offered, the types of customer contracts entered into and the nature of the economic and regulatory environment.
	Niska Partners operates along functional lines in its commercial, engineering, and operations teams for operations in Alberta, Northern California and the U.S. Mid-continent.  All functional lines and facilities offer the same services: fee-based revenue and optimization. The Company has a small retail marketing business which is an extension of the Company’s proprietary optimization activities. Proprietary optimization activities occur when the Company purchases, stores and sells natural gas for its own account in order to utilize or optimize storage capacity that is not contracted or available to third-party customers. All services are delivered using reservoir storage.  The Company measures profitability consistently along all functional lines based on revenues and earnings before interest, taxes, depreciation and amortization, and unrealized risk management gains and losses.  The Company has aggregated its operating segments into one reportable segment as at December 31, 2013 and March 31, 2013 and for each of the three months and nine months period ended December 31, 2013 and 2012.
	Information pertaining to the Company’s short-term and long-term contract services and net optimization revenues is presented in the consolidated statements of earnings and comprehensive income.  All facilities have the same types of customers: major companies in the energy industry, industrial, commercial, local distribution companies and municipal energy consumers.
	The following tables summarize the net revenues and long-lived assets by geographic area:
		Three Months Ended					Nine Months Ended
		December 31,					December 31,
		2013			2012		2013			2012
	Net realized revenues
	U.S.	$	16,556		$	7,633	$	36,330		$	38,368
	Canada	38,224			24,080		106,014			94,981
	Net unrealized revenues
	U.S.	(15,333		)	16,476		(9,025		)	(11,617		)
	Canada	(13,600		)	25,642		(13,422		)	(26,143		)
	Inter-entity
	U.S.	—			—		—			—
	Canada	—			—		—			—
		$	25,847		$	73,831	$	119,897		$	95,589
		December 31,			March 31,
		2013			2013
	Long-lived assets (at period end)
	U.S.	$	402,085		$	411,420
	Canada	839,992			858,604
		$	1,242,077		$	1,270,024

Subsequent_Events

Subsequent Events	9 Months Ended
	Dec. 31, 2013
Subsequent Events	'
Subsequent Events	'
	13. Subsequent Events
	Distributions
	On January 29, 2014, the Board of Directors of Niska Partners approved a distribution of $0.35 per common unit, payable on February 18, 2014 to unitholders of record as of February 10, 2014. The total distribution is expected to be approximately $12.6 million.

Debt_Tables

Debt (Tables)	9 Months Ended
	Dec. 31, 2013
Debt	'
Schedule of debt obligations	'
		December 31,			March 31,
		2013			2013
	Senior Notes due 2018	$	643,790		$	643,790
	Revolving credit facility	127,000			65,000
	Total	770,790			708,790
	Less portion classified as current	(127,000		)	(65,000		)
		$	643,790		$	643,790

Risk_Management_Activities_and1

Risk Management Activities and Financial Instruments (Tables)	9 Months Ended
	Dec. 31, 2013
Risk Management Activities and Financial Instruments	'
Schedule of volumes of inventories which were economically hedged using each type of contract	'
		December 31,		March 31,
		2013		2013
	Forwards	0.9	Bcf	1.6	Bcf
	Futures	55.1	Bcf	14.1	Bcf
	Swaps	0	Bcf	10	Bcf
	Options	—		—
		56	Bcf	25.7	Bcf
Schedule of fair values of risk management assets and liabilities	'
		Energy			Currency
	December 31, 2013	Contracts			Contracts			Total
	Short-term risk management assets	$	16,217		$	730		$	16,947
	Long-term risk management assets	6,376			278			6,654
	Short-term risk management liabilities	(37,450		)	(42		)	(37,492		)
	Long-term risk management liabilities	(5,383		)	(1		)	(5,384		)
		$	(20,240	)	$	965		$	(19,275	)
		Energy			Currency
	March 31, 2013	Contracts			Contracts			Total
	Short-term risk management assets	$	20,383		$	776		$	21,159
	Long-term risk management assets	6,593			—			6,593
	Short-term risk management liabilities	(19,792		)	(213		)	(20,005		)
	Long-term risk management liabilities	(4,477		)	(97		)	(4,574		)
		$	2,707		$	466		$	3,173
Schedule of risk management assets and liabilities that had netting or rights of offset arrangements	'
	December 31, 2013	Gross Amounts			Gross Amounts			Net Amounts			Margin			Net Amounts
		Recognized			Offset in the			Presented in			Deposits not
					Balance Sheet			the Balance			Offset in the
								Sheet			Balance Sheet
	Assets
	Commodity derivatives	$	106,713		$	(84,120	)	$	22,593		$	(13,262	)	$	9,331
	Currency derivatives	1,132			(124		)	1,008			(1,008		)	—
	Total assets	107,845			(84,244		)	23,601			(14,270		)	9,331
	Liabilities
	Commodity derivatives	126,954			(84,121		)	42,833			(28,904		)	13,929
	Currency derivatives	166			(123		)	43			(43		)	—
	Total liabilities	127,120			(84,244		)	42,876			(28,947		)	13,929
	Net	$	(19,275	)	$	—		$	(19,275	)	$	14,677		$	(4,598	)
	March 31, 2013	Gross Amounts			Gross Amounts			Net Amounts			Margin			Net Amounts
		Recognized			Offset in the			Presented in			Deposits not
					Balance Sheet			the Balance			Offset in the
								Sheet			Balance Sheet
	Assets
	Commodity derivatives	$	88,682		$	(61,706	)	$	26,976		$	(15,030	)	$	11,946
	Currency derivatives	881			(105		)	776			(776		)	—
	Total assets	89,563			(61,811		)	27,752			(15,806		)	11,946
	Liabilities
	Commodity derivatives	85,975			(61,706		)	24,269			(16,861		)	7,408
	Currency derivatives	415			(105		)	310			(164		)	146
	Total liabilities	86,390			(61,811		)	24,579			(17,025		)	7,554
	Net	$	3,173		$	—		$	3,173		$	1,219		$	4,392
Schedule of risk management assets and liabilities outstanding expected to be recognized into net earnings and comprehensive income in the fiscal periods	'
		Energy			Currency
		Contracts			Contracts			Total
	Fiscal year ending March 31, 2014	$	(22,774	)	$	317		$	(22,457	)
	Fiscal year ending March 31, 2015	3,217			371			3,588
	Fiscal year ending March 31, 2016	(771		)	179			(592		)
	Thereafter	88			98			186
		$	(20,240	)	$	965		$	(19,275	)
Summary of net realized and unrealized optimization gains and losses from the settlement of risk management contracts	'
		Three Months Ended						Nine Months Ended
		December 31,						December 31,
		2013			2012			2013			2012
	Energy contracts
	Realized	$	(559	)	$	(24,079	)	$	7,131		$	7,356
	Unrealized	(29,803		)	41,515			(22,947		)	(37,616		)
	Currency contracts
	Realized	116			(146		)	1,712			(134		)
	Unrealized	870			603			500			(145		)
		$	(29,376	)	$	17,893		$	(13,604	)	$	(30,539	)

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	9 Months Ended
	Dec. 31, 2013
Fair Value Measurements	'
Schedule of financial assets and liabilities that were accounted for at fair value on a recurring basis	'
	December 31, 2013	Level 1		Level 2			Level 3		Total
	Assets
	Commodity derivatives	$	—	$	22,593		$	—	$	22,593
	Currency derivatives	—		1,008			—		1,008
	Total assets	—		23,601			—		23,601
	Liabilities
	Commodity derivatives	—		42,833			—		42,833
	Currency derivatives	—		43			—		43
	Total liabilities	—		42,876			—		42,876
	Net	$	—	$	(19,275	)	$	—	$	(19,275	)
	March 31, 2013	Level 1		Level 2			Level 3		Total
	Assets
	Commodity derivatives	$	—	$	26,976		$	—	$	26,976
	Currency derivatives	—		776			—		776
	Total assets	—		27,752			—		27,752
	Liabilities
	Commodity derivatives	—		24,269			—		24,269
	Currency derivatives	—		310			—		310
	Total liabilities	—		24,579			—		24,579
	Net	$	—	$	3,173		$	—	$	3,173

Members_Equity_Tables

Members' Equity (Tables)	9 Months Ended
	Dec. 31, 2013
Members' Equity	'
Schedule of reconciliation of phantom units outstanding	'
		Number of Time-		Number of		Total Units
		Based Units		Performance-Based
				Units
	Balance at March 31, 2013	624,518		307,489		932,007
	Granted	219,018		219,018		438,036
	Vested and paid	(61,498	)	(61,498	)	(122,996	)
	Forfeited	(23,718	)	(23,719	)	(47,437	)
	Distribution equivalent rights	55,260		32,718		87,978
	Balance at December 31, 2013	813,580		474,008		1,287,588
Schedule of net income (loss) allocation and income (loss) per unit calculation	'
		Three Months Ended						Nine Months Ended
		December 31,						December 31,
		2013			2012			2013			2012
	Numerator:
	Net earnings (loss) attributable to Niska Partners	$	(13,409	)	$	10,419		$	(13,286	)	$	(42,323	)
	Less:
	Managing Member’s interest	260			(206		)	256			838
	Net earnings (loss) attributable to common unitholders	$	(13,149	)	$	5,158		$	(13,030	)	$	(20,951	)
	Net earnings (loss) attributable to subordinated unitholders	$	—		$	5,055		$	—		$	(20,534	)
	Denominator:
	Basic:
	Weighted average units outstanding	35,077,239			68,296,990			34,756,989			68,296,990
	Diluted:
	Weighted average units outstanding	35,077,239			68,296,990			34,756,989			68,296,990
	Earnings (loss) per unit allocated to common unitholders - basic and diluted	$	(0.37	)	$	0.15		$	(0.37	)	$	(0.61	)
	Earnings (loss) per unit allocated to subordinated unitholders - basic and diluted	$	—		$	0.15		$	—		$	(0.61	)

Revenues_Tables

Revenues (Tables)	9 Months Ended
	Dec. 31, 2013
Revenues	'
Schedule of components of fee-based revenue	'
		Three Months Ended						Nine Months Ended
		December 31,						December 31,
		2013			2012			2013			2012
	Long-term contract revenue	$	21,278		$	26,492		$	62,161		$	82,283
	Short-term contract revenue	9,206			14,763			32,990			37,031
	Total	$	30,484		$	41,255		$	95,151		$	119,314
Schedule of components of optimization, net	'
		Three Months Ended						Nine Months Ended
		December 31,						December 31,
		2013			2012			2013			2012
	Realized optimization revenue, net	$	24,296		$	(9,542	)	$	47,193		$	36,316
	Unrealized risk management (losses) gains	(28,933		)	42,118			(22,447		)	(37,760		)
	Write-down of inventory	—			—			—			(22,281		)
	Total	$	(4,637	)	$	32,576		$	24,746		$	(23,725	)

Income_Taxes_Tables

Income Taxes (Tables)	9 Months Ended
	Dec. 31, 2013
Income Taxes	'
Schedule of income taxes	'
		Three Months Ended						Nine Months Ended
		December 31,						December 31,
		2013			2012			2013			2012
	Income tax benefit	$	(6,309	)	$	(542	)	$	(6,561	)	$	(19,200	)
	Effective income tax rate	32		%	-5		%	33		%	31		%

Accrued_Liabilities_Tables

Accrued Liabilities (Tables)	9 Months Ended
	Dec. 31, 2013
Accrued Liabilities	'
Schedule of accrued liabilities	'
		December 31,		March 31,
		2013		2013
	Accrued gas purchases	$	24,733	$	14,213
	Employee-related accruals	16,840		13,836
	Accrued interest	17,573		2,845
	Other accrued liabilities	6,828		8,946
		$	65,974	$	39,840

Changes_in_NonCash_Working_Cap1

Changes in Non-Cash Working Capital (Tables)	9 Months Ended
	Dec. 31, 2013
Changes in Non-Cash Working Capital	'
Schedule of changes in non-cash working capital	'
		Nine Months Ended
		December 31,
		2013			2012
	Margin deposits	$	(35,184	)	$	(33,215	)
	Trade receivables	(1,273		)	(2,003		)
	Accrued receivables	42,165			16,776
	Natural gas inventory	(99,043		)	17,801
	Prepaid expenses and other current assets	1,199			1,310
	Other assets	(88		)	367
	Trade payables	(218		)	454
	Accrued liabilities	24,222			19,608
	Deferred revenue	319			11,318
	Other long-term liabilities	(60		)	—
	Total	$	(67,961	)	$	32,416

Supplemental_Cash_Flow_Disclos1

Supplemental Cash Flow Disclosures (Tables)	9 Months Ended
	Dec. 31, 2013
Supplemental Cash Flow Disclosures	'
Schedule of supplemental cash flow disclosures	'
		Nine Months Ended
		December 31,
		2013			2012
	Interest paid	$	32,484		$	37,332
	Taxes paid (recovered)	$	73		$	(38	)
	Interest capitalized	$	—		$	2,928
	Non-cash increase in working capital related to property, plant and equipment classified as operating activity	$	—		$	14,648
	Non-cash (decrease) increase in working capital related to property, plant and equipment classified as investing activities	$	(1,993	)	$	5,560
	Non-cash earnings distribution and reinvestment	$	12,039		$	—

Segment_Disclosures_Tables

Segment Disclosures (Tables)	9 Months Ended
	Dec. 31, 2013
Segment Disclosures	'
Summary of net revenues and long-lived assets by geographic area	'
		Three Months Ended					Nine Months Ended
		December 31,					December 31,
		2013			2012		2013			2012
	Net realized revenues
	U.S.	$	16,556		$	7,633	$	36,330		$	38,368
	Canada	38,224			24,080		106,014			94,981
	Net unrealized revenues
	U.S.	(15,333		)	16,476		(9,025		)	(11,617		)
	Canada	(13,600		)	25,642		(13,422		)	(26,143		)
	Inter-entity
	U.S.	—			—		—			—
	Canada	—			—		—			—
		$	25,847		$	73,831	$	119,897		$	95,589
		December 31,			March 31,
		2013			2013
	Long-lived assets (at period end)
	U.S.	$	402,085		$	411,420
	Canada	839,992			858,604
		$	1,242,077		$	1,270,024

Organization_and_Basis_of_Pres1

Organization and Basis of Presentation (Details) (USD $)

9 Months Ended

0 Months Ended

9 Months Ended

In Millions, except Share data, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2013

Apr. 02, 2013

Apr. 02, 2013

Apr. 02, 2013

Apr. 02, 2013

Apr. 02, 2013

Apr. 02, 2013

Apr. 02, 2013

Apr. 02, 2013

Apr. 02, 2013

Apr. 02, 2013

Dec. 31, 2013

Carlyle/Riverstone Funds

Previous structure

Previous structure

Previous structure

Previous structure

Unitholders

Unitholders

Common unitholders

IDR Holder

IDR Holder

IDR Holder

Public owners

Carlyle/Riverstone Funds

Subordinated Units

Subordinated Units

Subordinated Units

Minimum

Maximum

New structure

New structure

Minimum

Maximum

Minimum Quarterly Distribution

Carlyle/Riverstone Funds

Previous structure

Previous structure

Minimum Quarterly Distribution

Carlyle/Riverstone Funds

Previous structure

Previous structure

Carlyle/Riverstone Funds

Carlyle/Riverstone Funds

Members' equity

'

'

'

'

'

'

'

'

'

'

'

'

'

Subordinated units outstanding

'

'

'

'

'

33,800,000

'

'

'

'

'

'

'

Notional Subordinated Units (in shares)

'

'

'

'

'

33,800,000

'

'

'

'

'

'

'

Additional distributions per quarter prior to increasing the quarterly distribution on Niska Partners' common units

'

'

'

$12

'

'

'

'

'

'

'

'

'

Total Quarterly Distribution per Unit Target Amount (in dollars per unit)

'

'

'

'

$0.35

'

$0.40

$0.53

$0.35

'

'

'

'

Distribution in arrears from prior quarters (in dollars per unit)

'

'

'

'

'

'

'

'

$0

'

'

'

'

Marginal Percentage Interest in Cash Distributions

'

'

'

'

'

'

'

'

'

48.00%

13.00%

48.00%

'

Period for which Carlyle Riverstone Funds will be deemed to own Notional Subordinated Units

'

'

'5 years

'

'

'

'

'

'

'

'

'

'

Common units outstanding

35,301,200

17,801,200

'

'

'

'

'

'

'

'

'

'

17,500,000

Managing member's interest (as a percent)

1.94%

1.94%

'

'

'

'

'

'

'

'

'

'

'

Ownership interest (as a percent)

'

51.39%

'

'

'

'

'

'

'

'

'

'

48.61%

Debt_Details

Debt (Details) (USD $)	9 Months Ended
	Dec. 31, 2013	Mar. 31, 2013
	item
Debt	'	'
Long-term debt	$770,790,000	$708,790,000
Less portion classified as current	-127,000,000	-65,000,000
Long-term debt, less current portion	643,790,000	643,790,000
Actual fixed charge coverage ratio	2.44	'
Borrowings outstanding	127,000,000	65,000,000
Number of independent assets or operations other than investments in subsidiaries	0	'
Restricted assets	0	'
Minimum	'	'
Debt	'	'
Fixed charge coverage ratio required to incur additional debt obligations	2	'
Senior Notes due 2018	'	'
Debt	'	'
Long-term debt	643,790,000	643,790,000
Interest rate (as a percent)	8.88%	'
Principal payments required prior to maturity	0	'
Estimated fair value of debt	665,300,000	669,500,000
Number of preceding quarters for which fixed charge coverage ratio is measured	4	'
Amount permitted to be distributed by the indenture under the limitation	250,800,000	'
Minimum fixed charge coverage ratio required to make restricted payments	1.75	'
Amount included in the general basket of restricted payments	75,000,000	'
Actual fixed charge coverage ratio	2.44	'
Revolving credit facility	'	'
Debt	'	'
Long-term debt	127,000,000	65,000,000
Maximum borrowing capacity	400,000,000	'
Borrowing base collateral	486,400,000	'
Borrowings outstanding	127,000,000	65,000,000
Weighted average interest rate (as a percent)	3.93%	3.69%
Letters of credit issued	$34,100,000	$3,300,000

Risk_Management_Activities_and2

Risk Management Activities and Financial Instruments (Details) (USD $)	9 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Mar. 31, 2013
	item
Risk management activities and financial instruments	'	'	'
Deemed to be uncollectible trade receivable	$0	$0	'
Allowance for doubtful accounts required on accrued and trade accounts receivable	0	'	0
Number of significant counterparties	1	'	'
Percentage of revenue from one counterparty	40.50%	'	'
Required margin deposits as percentage of net position to reduce risk of default	125.00%	'	'
Borrowings outstanding	127,000,000	'	65,000,000
Revolving credit facility	'	'	'
Risk management activities and financial instruments	'	'	'
Maximum borrowing capacity	400,000,000	'	'
Borrowings outstanding	127,000,000	'	65,000,000
Exchange traded futures and options	'	'	'
Risk management activities and financial instruments	'	'	'
Exchange-traded derivative instruments as percentage of commodity risk management assets	60.60%	'	'
Commodity derivatives	'	'	'
Risk management activities and financial instruments	'	'	'
Aggregate overall exposure limit of unmatched volumes of proprietary current natural gas inventory (in million cubic feet)	8,000	'	'
Volume of current natural gas inventory offset with derivative contracts (in million cubic feet)	56,000	'	25,700
Percentage of the total current inventory of natural gas offset with derivative contracts	100.00%	'	'
Volume of non-cycling working gas (in million cubic feet)	3,400	'	'
Volume of fuel gas (in million cubic feet)	0	'	'
Volume of natural gas inventory (in million cubic feet)	56,400	'	'
Commodity derivatives | Forward contracts	'	'	'
Risk management activities and financial instruments	'	'	'
Volume of current natural gas inventory offset with derivative contracts (in million cubic feet)	900	'	1,600
Commodity derivatives | Futures	'	'	'
Risk management activities and financial instruments	'	'	'
Volume of current natural gas inventory offset with derivative contracts (in million cubic feet)	55,100	'	14,100
Commodity derivatives | Swaps	'	'	'
Risk management activities and financial instruments	'	'	'
Volume of current natural gas inventory offset with derivative contracts (in million cubic feet)	0	'	10,000
Currency contracts | Currency swap	'	'	'
Risk management activities and financial instruments	'	'	'
Notional value of currency swaps	$57,500,000	'	$84,000,000

Risk_Management_Activities_and3

Risk Management Activities and Financial Instruments (Details 2) (USD $)	Dec. 31, 2013	Mar. 31, 2013
In Thousands, unless otherwise specified
Fair value of risk management assets and liabilities	'	'
Short-term risk management assets	$16,947	$21,159
Long-term risk management assets	6,654	6,593
Short-term risk management liabilities	-37,492	-20,005
Long-term risk management liabilities	-5,384	-4,574
Total	-19,275	3,173
Not designated as hedge	'	'
Fair value of risk management assets and liabilities	'	'
Short-term risk management assets	16,947	21,159
Long-term risk management assets	6,654	6,593
Short-term risk management liabilities	-37,492	-20,005
Long-term risk management liabilities	-5,384	-4,574
Total	-19,275	3,173
Energy Contracts	'	'
Fair value of risk management assets and liabilities	'	'
Total	-20,240	'
Energy Contracts | Not designated as hedge	'	'
Fair value of risk management assets and liabilities	'	'
Short-term risk management assets	16,217	20,383
Long-term risk management assets	6,376	6,593
Short-term risk management liabilities	-37,450	-19,792
Long-term risk management liabilities	-5,383	-4,477
Total	-20,240	2,707
Currency contracts	'	'
Fair value of risk management assets and liabilities	'	'
Total	965	'
Currency contracts | Not designated as hedge	'	'
Fair value of risk management assets and liabilities	'	'
Short-term risk management assets	730	776
Long-term risk management assets	278	'
Short-term risk management liabilities	-42	-213
Long-term risk management liabilities	-1	-97
Total	$965	$466

Risk_Management_Activities_and4

Risk Management Activities and Financial Instruments (Details 3) (USD $)	Dec. 31, 2013	Mar. 31, 2013
In Thousands, unless otherwise specified
Assets	'	'
Gross Amounts Recognized	$107,845	$89,563
Gross Amounts Offset in the Balance Sheet	-84,244	-61,811
Net Amounts Presented in the Balance Sheet	23,601	27,752
Margin Deposits not Offset in the Balance Sheet	-14,270	-15,806
Net Amounts	9,331	11,946
Liabilities	'	'
Gross Amounts Recognized	127,120	86,390
Gross Amounts Offset in the Balance Sheets	-84,244	-61,811
Net Amounts Presented in the Balance Sheets	42,876	24,579
Margin Deposits not Offset in the Balance Sheets	-28,947	-17,025
Net Amounts	13,929	7,554
Net - Amounts Presented in the Balance Sheets	-19,275	3,173
Net - Margin Deposits not Offset in the Balance Sheets	14,677	1,219
Net	-4,598	4,392
Commodity derivatives	'	'
Assets	'	'
Gross Amounts Recognized	106,713	88,682
Gross Amounts Offset in the Balance Sheet	-84,120	-61,706
Net Amounts Presented in the Balance Sheet	22,593	26,976
Margin Deposits not Offset in the Balance Sheet	-13,262	-15,030
Net Amounts	9,331	11,946
Liabilities	'	'
Gross Amounts Recognized	126,954	85,975
Gross Amounts Offset in the Balance Sheets	-84,121	-61,706
Net Amounts Presented in the Balance Sheets	42,833	24,269
Margin Deposits not Offset in the Balance Sheets	-28,904	-16,861
Net Amounts	13,929	7,408
Net - Amounts Presented in the Balance Sheets	-20,240	'
Currency derivatives	'	'
Assets	'	'
Gross Amounts Recognized	1,132	881
Gross Amounts Offset in the Balance Sheet	-124	-105
Net Amounts Presented in the Balance Sheet	1,008	776
Margin Deposits not Offset in the Balance Sheet	-1,008	-776
Liabilities	'	'
Gross Amounts Recognized	166	415
Gross Amounts Offset in the Balance Sheets	-123	-105
Net Amounts Presented in the Balance Sheets	43	310
Margin Deposits not Offset in the Balance Sheets	-43	-164
Net Amounts	'	146
Net - Amounts Presented in the Balance Sheets	$965	'

Risk_Management_Activities_and5

Risk Management Activities and Financial Instruments (Details 4) (USD $)	Dec. 31, 2013	Mar. 31, 2013
In Thousands, unless otherwise specified
Risk management activities and financial instruments	'	'
Fiscal year ending March 31, 2014	($22,457)	'
Fiscal year ending March 31, 2015	3,588	'
Fiscal year ending March 31, 2016	-592	'
Thereafter	186	'
Total	-19,275	3,173
Energy Contracts	'	'
Risk management activities and financial instruments	'	'
Fiscal year ending March 31, 2014	-22,774	'
Fiscal year ending March 31, 2015	3,217	'
Fiscal year ending March 31, 2016	-771	'
Thereafter	88	'
Total	-20,240	'
Currency contracts	'	'
Risk management activities and financial instruments	'	'
Fiscal year ending March 31, 2014	317	'
Fiscal year ending March 31, 2015	371	'
Fiscal year ending March 31, 2016	179	'
Thereafter	98	'
Total	$965	'

Risk_Management_Activities_and6

Risk Management Activities and Financial Instruments (Details 5) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Net realized and unrealized optimization gains and losses from the settlement of risk management contracts	'	'	'	'
Unrealized	'	'	($22,447)	($37,739)
Not designated as hedge	'	'	'	'
Net realized and unrealized optimization gains and losses from the settlement of risk management contracts	'	'	'	'
Total	-29,376	17,893	-13,604	-30,539
Energy Contracts | Not designated as hedge	'	'	'	'
Net realized and unrealized optimization gains and losses from the settlement of risk management contracts	'	'	'	'
Realized	-559	-24,079	7,131	7,356
Unrealized	-29,803	41,515	-22,947	-37,616
Currency contracts | Not designated as hedge	'	'	'	'
Net realized and unrealized optimization gains and losses from the settlement of risk management contracts	'	'	'	'
Realized	116	-146	1,712	-134
Unrealized	$870	$603	$500	($145)

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (USD $)	Dec. 31, 2013	Mar. 31, 2013
In Thousands, unless otherwise specified
Assets	'	'
Total assets	$23,601	$27,752
Liabilities	'	'
Total liabilities	42,876	24,579
Total	-19,275	3,173
Commodity derivatives	'	'
Assets	'	'
Total assets	22,593	26,976
Liabilities	'	'
Total liabilities	42,833	24,269
Total	-20,240	'
Currency derivatives	'	'
Assets	'	'
Total assets	1,008	776
Liabilities	'	'
Total liabilities	43	310
Total	965	'
Recurring | Level 2	'	'
Assets	'	'
Total assets	23,601	27,752
Liabilities	'	'
Total liabilities	42,876	24,579
Total	-19,275	3,173
Recurring | Level 2 | Commodity derivatives	'	'
Assets	'	'
Total assets	22,593	26,976
Liabilities	'	'
Total liabilities	42,833	24,269
Recurring | Level 2 | Currency derivatives	'	'
Assets	'	'
Total assets	1,008	776
Liabilities	'	'
Total liabilities	43	310
Recurring | Total	'	'
Assets	'	'
Total assets	23,601	27,752
Liabilities	'	'
Total liabilities	42,876	24,579
Total	-19,275	3,173
Recurring | Total | Commodity derivatives	'	'
Assets	'	'
Total assets	22,593	26,976
Liabilities	'	'
Total liabilities	42,833	24,269
Recurring | Total | Currency derivatives	'	'
Assets	'	'
Total assets	1,008	776
Liabilities	'	'
Total liabilities	$43	$310

Members_Equity_Details

Members' Equity (Details) (USD $)	3 Months Ended		9 Months Ended				9 Months Ended			9 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Jul. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
					Carlyle/Riverstone Funds	Maximum	Phantom Units	Phantom Units	Phantom Units	Time-based phantom units	Performance-Based phantom units
Members Equity	'	'	'	'	'	'	'	'	'	'	'
Common units authorized under DRIP	'	'	'	'	'	7,500,000	'	'	'	'	'
Common units issued under DRIP	'	'	'	'	808,955	'	'	'	'	'	'
Cash distribution	'	'	'	'	$12	'	'	'	'	'	'
Period over which phantom units vest	'	'	'	'	'	'	'3 years	'	'	'	'
Number of units authorized under the PUPP (in shares)	'	'	'	'	'	'	3,380,474	'	'	'	'
Weighted average price of granted units (in dollars per share)	'	'	'	'	'	'	$12.68	$9.99	'	'	'
Number of units available for grant (in shares)	'	'	'	'	'	'	1,519,679	'	2,045,693	'	'
Reconciliation of Phantom Units Outstanding	'	'	'	'	'	'	'	'	'	'	'
Balance at the beginning of the period (in shares)	'	'	'	'	'	'	932,007	'	'	624,518	307,489
Granted (in shares)	'	'	'	'	'	'	438,036	695,349	'	219,018	219,018
Vested and paid (in shares)	'	'	'	'	'	'	-122,996	'	'	-61,498	-61,498
Forfeited (in shares)	'	'	'	'	'	'	-47,437	'	'	-23,718	-23,719
Distribution equivalent rights (in shares)	'	'	'	'	'	'	87,978	'	'	52,260	32,718
Balance at the end of the period (in shares)	'	'	'	'	'	'	1,287,588	'	'	813,580	474,008
Additional disclosures	'	'	'	'	'	'	'	'	'	'	'
Unit-based compensation costs	$2.10	$1.30	$8.70	$5	'	'	'	'	'	'	'

Members_Equity_Details_2

Members' Equity (Details 2) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Numerator:	'	'	'	'
Net earnings (loss) Attributable to Niska Partners	($13,409)	$10,419	($13,286)	($42,323)
Less: Managing Member's interest	260	-206	256	838
Net earnings (loss) attributable to common unitholders	-13,149	5,158	-13,030	-20,951
Net earnings (loss) attributable to subordinated unitholders	'	$5,055	'	($20,534)
Basic:	'	'	'	'
Weighted average units outstanding (in shares)	35,077,239	68,296,990	34,756,989	68,296,990
Diluted:	'	'	'	'
Weighted average units outstanding (in shares)	35,077,239	68,296,990	34,756,989	68,296,990
Earnings (loss) per unit allocated to common unitholders - basic (in dollars per unit)	($0.37)	$0.15	($0.37)	($0.61)
Earnings (loss) per unit allocated to common unitholders - diluted (in dollars per unit)	($0.37)	$0.15	($0.37)	($0.61)
Earnings (loss) per unit allocated to subordinated unitholders - basic (in dollars per unit)	'	$0.15	'	($0.61)
Earnings (loss) per unit allocated to subordinated unitholders - diluted (in dollars per unit)	'	$0.15	'	($0.61)

Revenues_Details

Revenues (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Fee-based Revenue	'	'	'	'
Long-term contract revenue	$21,278	$26,492	$62,161	$82,283
Short-term contract revenue	9,206	14,763	32,990	37,031
Total	30,484	41,255	95,151	119,314
Optimization Revenue	'	'	'	'
Realized optimization revenue, net	24,296	-9,542	47,193	36,316
Unrealized risk management (losses) gains	-28,933	42,118	-22,447	-37,760
Write-down of inventory	'	'	'	-22,281
Total	($4,637)	$32,576	$24,746	($23,725)

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Income Taxes	'	'	'	'
Income tax benefit	($6,309)	($542)	($6,561)	($19,200)
Effective income tax rate (as a percent)	32.00%	-5.00%	33.00%	31.00%
U.S. statutory federal rate (as a percent)	35.00%	35.00%	35.00%	35.00%

Accrued_Liabilities_Details

Accrued Liabilities (Details) (USD $)	Dec. 31, 2013	Mar. 31, 2013
In Thousands, unless otherwise specified
Accrued Liabilities	'	'
Accrued gas purchases	$24,733	$14,213
Employee-related accruals	16,840	13,836
Accrued interest	17,573	2,845
Other accrued liabilities	6,828	8,946
Total	$65,974	$39,840

Changes_in_NonCash_Working_Cap2

Changes in Non-Cash Working Capital (Details) (USD $)	9 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Changes in Non-Cash Working Capital	'	'
Margin deposits	($35,184,000)	($33,215,000)
Trade receivables	-1,273,000	-2,003,000
Accrued receivables	42,165,000	16,776,000
Natural gas inventory	-99,043,000	17,801,000
Prepaid expenses and other current assets	1,199,000	1,310,000
Other assets	-88,000	367,000
Trade payables	-218,000	454,000
Accrued liabilities	24,222,000	19,608,000
Deferred revenue	319,000	11,318,000
Other long-term liabilities	-60,000	'
Total	-67,961,000	32,416,000
Proceeds from sales of cushion gas	'	18,000,000
Increase in accrued receivables from sales of cushion gas	'	$14,600,000

Supplemental_Cash_Flow_Disclos2

Supplemental Cash Flow Disclosures (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Supplemental Cash Flow Disclosures	'	'
Interest paid	$32,484	$37,332
Taxes paid (recovered)	73	-38
Interest capitalized	'	2,928
Non-cash increase in working capital related to property, plant and equipment classified as operating activity	'	14,648
Non-cash (decrease) increase in working capital related to property, plant and equipment classified as investing activities	-1,993	5,560
Non-cash earnings distribution and reinvestment	$12,039	'

Segment_Disclosures_Details

Segment Disclosures (Details) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Mar. 31, 2013
	item	item	item	item	item
Segment Disclosures	'	'	'	'	'
Number of reportable segment	1	1	1	1	1
Segment disclosures	'	'	'	'	'
Total revenues	$25,847	$73,831	$119,897	$95,589	'
Long-lived assets	1,242,077	'	1,242,077	'	1,270,024
U.S.	'	'	'	'	'
Segment disclosures	'	'	'	'	'
Net realized revenues	16,556	7,633	36,330	38,368	'
Net unrealized revenues	-15,333	16,476	-9,025	-11,617	'
Long-lived assets	402,085	'	402,085	'	411,420
Canada	'	'	'	'	'
Segment disclosures	'	'	'	'	'
Net realized revenues	38,224	24,080	106,014	94,981	'
Net unrealized revenues	-13,600	25,642	-13,422	-26,143	'
Long-lived assets	$839,992	'	$839,992	'	$858,604

Subsequent_Events_Details

Subsequent Events (Details) (USD $)	9 Months Ended		0 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Jan. 29, 2014
			Subsequent events
Subsequent events	'	'	'
Distribution to common unitholders (in dollars per unit)	'	'	$0.35
Expected total distribution	($39,722)	($36,182)	$12,600