Six Flags Entertainment (FUN) 10-Q5 Nov 152015 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 27, 2015	Oct. 30, 2015
DEI [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 27, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Entity Registrant Name	CEDAR FAIR L P
Entity Central Index Key	811,532
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		56,031,776

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 27, 2015	Dec. 31, 2014	Sep. 28, 2014
Current Assets:
Cash and cash equivalents	$ 196,323	$ 131,840	$ 189,374
Receivables	44,979	27,395	41,262
Inventories	30,162	25,883	30,461
Current deferred tax asset	9,264	9,265	9,675
Other current assets	14,085	9,334	13,985
Total current assets	294,813	203,717	284,757
Property and Equipment:
Land	270,358	276,297	279,350
Land improvements	380,356	366,863	372,145
Buildings	651,564	599,907	607,065
Rides and equipment	1,577,635	1,535,705	1,562,070
Construction in progress	25,231	70,431	39,058
Total property and equipment, gross	2,905,144	2,849,203	2,859,688
Less accumulated depreciation	(1,390,062)	(1,322,652)	(1,341,557)
Total property and equipment, net	1,515,082	1,526,551	1,518,131
Goodwill	214,319	228,291	232,513
Other Intangibles, net	36,249	38,191	38,766
Other Assets	38,483	41,569	42,909
Total Assets	2,098,946	2,038,319	2,117,076
Current Liabilities:
Current maturities of long-term debt	0	0	4,600
Accounts payable	21,418	23,933	21,866
Deferred revenue	51,944	61,161	48,141
Accrued interest	11,898	9,916	12,008
Accrued taxes	49,735	21,800	38,407
Accrued salaries, wages and benefits	42,555	34,102	42,139
Self-insurance reserves	24,402	23,377	23,931
Current derivative liability	3,770	11,791	0
Other accrued liabilities	15,474	12,139	8,392
Total current liabilities	221,196	198,219	199,484
Deferred Tax Liability	154,228	152,513	157,389
Derivative Liability	24,042	14,649	25,802
Other Liabilities	15,488	17,871	16,595
Long-Term Debt:
Term debt	608,850	608,850	614,250
Notes	950,000	950,000	950,000
Total long-term debt	$ 1,558,850	$ 1,558,850	$ 1,564,250
Commitments and Contingencies
Partners’ Equity:
Special L.P. interests	$ 5,290	$ 5,290	$ 5,290
General partner	2	1	3
Limited partners, 56,008, 55,828 and 55,859 units outstanding at September 27, 2015, December 31, 2014 and September 28, 2014, respectively	120,912	101,556	161,157
Accumulated other comprehensive loss	(1,062)	(10,630)	(12,894)
Total partners' equity	125,142	96,217	153,556
Total Partners' Equity and Liabilities	$ 2,098,946	$ 2,038,319	$ 2,117,076

Unaudited Condensed Consolidat3

Unaudited Condensed Consolidated Balance Sheets (Parenthetical) - shares shares in Thousands	Sep. 27, 2015	Dec. 31, 2014	Sep. 28, 2014
Limited partners, units outstanding	56,008	55,828	55,863

Unaudited Condensed Consolidat4

Unaudited Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 27, 2015	Sep. 28, 2014	Sep. 27, 2015	Sep. 28, 2014
Net revenues:
Admissions	$ 361,106	$ 340,101	$ 591,457	$ 566,126
Food, merchandise and games	201,408	184,038	347,985	322,025
Accommodations, extra-charge products and other	82,123	71,179	129,420	110,647
Total net revenues	644,637	595,318	1,068,862	998,798
Costs and expenses:
Cost of food, merchandise, and games revenues	52,174	46,812	90,868	82,887
Operating expenses	188,565	178,649	424,020	406,191
Selling, general and administrative	61,394	57,205	133,277	125,226
Depreciation and amortization	59,059	58,244	110,175	109,525
Gain on sale of other assets	0	0	0	(921)
Loss on impairment / retirement of fixed assets, net	5,753	1,475	9,436	2,687
Total costs and expenses	366,945	342,385	767,776	725,595
Operating income	277,692	252,933	301,086	273,203
Interest expense	22,159	21,462	64,164	74,101
Net effect of swaps	(1,439)	(1,087)	(2,962)	(1,031)
Loss on early debt extinguishment	0	(246)	0	29,027
Unrealized/realized foreign currency loss	33,891	21,515	64,198	22,597
Interest income	(4)	(16)	(49)	(95)
Income before taxes	223,085	211,305	175,735	148,604
Provision for taxes	58,934	49,403	37,834	26,340
Net income	164,151	161,902	137,901	122,264
Net income allocated to general partner	2	2	2	1
Net income allocated to limited partners	164,149	161,900	137,899	122,263
Other comprehensive income, (net of tax):
Cumulative foreign currency translation adjustment	7,688	2,975	13,144	2,279
Unrealized income (loss) on cash flow hedging derivatives	(2,978)	2,726	(3,576)	(165)
Other comprehensive income (loss), (net of tax)	4,710	5,701	9,568	2,114
Total comprehensive income	$ 168,861	$ 167,603	$ 147,469	$ 124,378
Basic earnings per limited partner unit:
Weighted average limited partner units outstanding	55,770	55,439	55,721	55,448
Net income per limited partner unit	$ 2.94	$ 2.92	$ 2.47	$ 2.21
Diluted earnings per limited partner unit:
Weighted average limited partner units outstanding	56,282	55,855	56,141	55,855
Net income per limited partner unit	$ 2.92	$ 2.90	$ 2.46	$ 2.19

Unaudited Condensed Consolidat5

Unaudited Condensed Consolidated Statement of Partners' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Limited Partners [Member]	General Partner [Member]	Special L.P. Interests [Member]	AOCI Attributable to Parent [Member]	Accumulated Translation Adjustment [Member]	Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member]
Beginning balance, units at Dec. 31, 2013		55,716
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Limited partnership unit options exercised		19
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited		0
Issuance of limited partnership units as compensation		128
Ending balance, units at Sep. 28, 2014		55,863
Beginning balance, value at Dec. 31, 2013		$ 148,847	$ 2	$ 5
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 122,264	122,263	1
Partnership distribution declared ($2.25 and $2.10 per limited partnership unit)		(117,468)
Expense recognized for limited partnership unit options		668
Tax effect of units involved in option exercises and treasury unit transactions	785	(785)
Issuance of limited partnership units as compensation		7,632
Period activity, net of tax ($7,554) and ($1,310)	2,279					$ 2,279
Period activity, net of tax $758 and $6	(165)						$ (165)
Ending balance, value at Sep. 28, 2014	$ 153,556	$ 161,157	3	5,290	$ (12,894)	2,284	(15,178)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Weighted average limited partner units outstanding	55,448
General Partner Distributions	$ 0
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax						(15,013)
Beginning balance, units at Dec. 31, 2014		55,828
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Limited partnership unit options exercised		48
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited		(1)
Issuance of limited partnership units as compensation		133
Ending balance, units at Sep. 27, 2015		56,008
Beginning balance, value at Dec. 31, 2014	96,217	$ 101,556	1	5,936
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	137,901	137,899	2
Partnership distribution declared ($2.25 and $2.10 per limited partnership unit)		(126,266)
Expense recognized for limited partnership unit options		466
Tax effect of units involved in option exercises and treasury unit transactions	2,048	(2,048)
Issuance of limited partnership units as compensation		9,305
Period activity, net of tax ($7,554) and ($1,310)	13,144					13,144
Period activity, net of tax $758 and $6	(3,576)						(3,576)
Ending balance, value at Sep. 27, 2015	$ 125,142	$ 120,912	$ 2	$ 5,290	$ (1,062)	19,080	$ (20,142)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Weighted average limited partner units outstanding	55,721
General Partner Distributions	$ (1)
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax						$ (16,566)

Unaudited Condensed Consolidat6

Unaudited Condensed Consolidated Statement of Partners' Equity (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 27, 2015	Sep. 28, 2014	Sep. 27, 2015	Sep. 28, 2014
Foreign currency translation adjustment, tax	$ (4,418)	$ (1,713)	$ (7,554)	$ (1,310)
Unrealized loss on cash flow hedging derivatives, tax			$ 758	$ 6
Partnership distribution declared, amount per limited partnership unit	$ 2.25	$ 2.1	$ 2.25	$ 2.1

Unaudited Condensed Consolidat7

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 27, 2015	Sep. 28, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 137,901	$ 122,264
Adjustments to reconcile net income to net cash from operating activities:
Depreciation and amortization	110,175	109,525
Loss on early debt extinguishment	0	29,027
Foreign Currency Transaction Gain (Loss), Unrealized	64,143	22,523
Other non-cash expenses	16,492	11,379
Net change in working capital	16,803	10,546
Net change in other assets/liabilities	(1,442)	6,455
Net cash from operating activities	344,072	311,719
CASH FLOWS FOR INVESTING ACTIVITIES
Capital expenditures	(144,476)	(137,013)
Sale of non-core asset	0	1,377
Purchase of preferred equity investment	(2,000)	0
Net cash for investing activities	(146,476)	(135,636)
CASH FLOWS FOR FINANCING ACTIVITIES
Note borrowings	0	450,000
Note payments, including amounts paid for early termination	0	(426,148)
Distributions paid to partners	(126,267)	(117,468)
Payment of debt issuance costs	0	(9,795)
Tax effect of units involved in option exercises and treasury unit transactions	2,048	785
Net cash for financing activities	(128,315)	(104,196)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(4,798)	(569)
CASH AND CASH EQUIVALENTS
Net increase for the period	64,483	71,318
Balance, beginning of period	131,840	118,056
Balance, end of period	196,323	189,374
SUPPLEMENTAL INFORMATION
Cash payments for interest expense	61,043	80,203
Interest capitalized	1,890	1,167
Cash payments for income taxes, net of refunds	15,926	10,283
Capital Expenditures Incurred but Not yet Paid	$ 1,158	$ 3,414

Basis of Presentation

Basis of Presentation	9 Months Ended
Basis of Presentation	Sep. 27, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The accompanying unaudited condensed consolidated financial statements have been prepared from the financial records of Cedar Fair, L.P. (the Partnership) without audit and reflect all adjustments (consisting of normal recurring adjustments) which are, in the opinion of management, necessary to fairly present the results of the interim periods covered in this report. Due to the seasonal nature of the Partnership's amusement and water park operations, the results for any interim period may not be indicative of the results expected for the full fiscal year.

Significant Accounting and Repo

Significant Accounting and Reporting Policies	9 Months Ended
Significant Accounting and Reporting Policies	Sep. 27, 2015
Accounting Policies [Abstract]
Significant Accounting and Reporting Policies	Significant Accounting and Reporting Policies: The Partnership’s unaudited condensed consolidated financial statements for the periods ended September 27, 2015 and September 28, 2014 included in this Form 10-Q report have been prepared in accordance with the accounting policies described in the Notes to Consolidated Financial Statements for the year ended December 31, 2014 , which were included in the Form 10-K filed on February 26, 2015. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission (the Commission). These financial statements should be read in conjunction with the financial statements and the notes thereto included in the Form 10-K referred to above. New Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers ("ASU 2014-09"). The amendments in ASU 2014-09 provide for a single, principles-based model for revenue recognition that replaces the existing revenue recognition guidance. ASU 2014-09 is effective for annual and interim periods beginning on or after December 15, 2017 and will replace most existing revenue recognition guidance under U.S. GAAP when it becomes effective. It permits the use of either a retrospective or cumulative effect transition method and early adoption is not permitted. The Partnership has not yet selected a transition method and is in the process of evaluating the effect this standard will have on the consolidated financial statements and related disclosures. In April 2015, the FASB issued Accounting Standards Update No. 2015-03, Simplifying the Presentation of Debt Issuance Costs ("ASU 2015-03"). The amendments in ASU 2015-03 require that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct reduction from the carrying value of the corresponding debt liability, consistent with debt discounts. This ASU requires retrospective adoption and will be effective for annual and interim periods beginning on or after December 15, 2015 with early adoption permitted. We do not expect adoption of ASU 2015-03 to have an impact on our unaudited condensed consolidated statements of operations or unaudited condensed consolidated statements of cash flows. The impact of the adoption of this guidance will result in the reclassification of the unamortized debt issuance costs on the unaudited condensed consolidated balance sheets, which were $20.9 million , $24.6 million , and $25.9 million at September 27, 2015 , December 31, 2014 , and September 28, 2014 , respectively.

Interim Reporting

Interim Reporting	9 Months Ended
Interim Reporting	Sep. 27, 2015
Quarterly Financial Information Disclosure [Abstract]
Interim Reporting	Interim Reporting: The Partnership owns and operates eleven amusement parks, three separately gated outdoor water parks, one indoor water park and five hotels. Virtually all of the Partnership’s revenues from its seasonal amusement parks, as well as its outdoor water parks and other seasonal resort facilities, are realized during a 130 - to 140 -day operating period beginning in early May, with the major portion concentrated in the third quarter during the peak vacation months of July and August. Knott's Berry Farm is open daily on a year-round basis. Castaway Bay is generally open daily from Memorial Day to Labor Day, plus a limited daily schedule for the balance of the year. To assure that these highly seasonal operations will not result in misleading comparisons of current and subsequent interim periods, the Partnership has adopted the following accounting and reporting procedures for its seasonal parks: (a) revenues on multi-use tickets are recognized over the estimated number of visits expected for each type of ticket and are adjusted periodically during the operating season prior to the ticket expiration, which occurs no later than the close of the operating season or December 31 each year, (b) depreciation, advertising and certain seasonal operating costs are expensed during each park’s operating season, including certain costs incurred prior to the season which are amortized over the season, and (c) all other costs are expensed as incurred or ratably over the entire year.

Long-Lived Assets

Long-Lived Assets	9 Months Ended
Long-Lived Assets	Sep. 27, 2015
Property, Plant and Equipment [Abstract]
Long-Lived Assets	Long-Lived Assets: Long-lived assets are reviewed for impairment upon the occurrence of events or changes in circumstances that would indicate that the carrying value of the assets may not be recoverable. In order to determine if an asset has been impaired, assets are grouped and tested at the lowest level for which identifiable, independent cash flows are available. A significant amount of judgment is involved in determining if an indicator of impairment has occurred. Such indicators may include, among others: a significant decline in expected future cash flows; a sustained, significant decline in equity price and market capitalization; a significant adverse change in legal factors or in the business climate; unanticipated competition; and slower growth rates. Any adverse change in these factors could have a significant impact on the recoverability of these assets and could have a material impact on our consolidated financial statements. The long-lived operating asset impairment test involves a two-step process. The first step is a comparison of each asset group's carrying value to its estimated undiscounted future cash flows expected to result from the use of the assets, including disposition. Projected future cash flows reflect management's best estimates of economic and market conditions over the projected period, including growth rates in revenues and costs, estimates of future expected changes in operating margins and cash expenditures. Other significant estimates and assumptions include terminal value growth rates and future estimates of capital expenditures. If the carrying value of the asset group is higher than its undiscounted future cash flows, there is an indication that impairment exists and the second step must be performed to measure the amount of impairment loss. The amount of impairment is determined by comparing the implied fair value of the asset group to its carrying value in a manner consistent with the highest and best use of those assets. The Partnership estimates fair value of operating assets using an income, market, and/or cost approach. The income approach uses an asset group's projection of estimated operating results and cash flows that is discounted using a weighted-average cost of capital reflective of current market conditions. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. The cost approach is based on the amount currently required to replace the service capacity of an asset adjusted for obsolescence. If the implied fair value of the assets is less than their carrying value, an impairment charge is recorded for the difference. Non-operating assets are evaluated for impairment based on changes in market conditions. When changes in market conditions are observed, impairment is estimated using a market-based approach. If the estimated fair value of the non-operating assets is less than their carrying value, an impairment charge is recorded for the difference.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
Goodwill and Other Intangible Assets	Sep. 27, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets: In accordance with the applicable accounting rules, goodwill is not amortized, but, along with indefinite-lived trade-names, is evaluated for impairment on an annual basis or more frequently if indicators of impairment exist. As of September 27, 2015 , there were no indicators of impairment. The Partnership tested goodwill and other indefinite-lived intangibles for impairment on December 31, 2014 and no impairment was indicated. A summary of changes in the Partnership’s carrying value of goodwill for the nine months ended September 27, 2015 and September 28, 2014 is as follows: (In thousands) Goodwill (gross) Accumulated Impairment Losses Goodwill (net) Balance at December 31, 2013 $ 317,957 $ (79,868 ) $ 238,089 Foreign currency translation (5,576 ) — (5,576 ) Balance at September 28, 2014 $ 312,381 $ (79,868 ) $ 232,513 Balance at December 31, 2014 $ 308,159 $ (79,868 ) $ 228,291 Foreign currency translation (13,972 ) — (13,972 ) Balance at September 27, 2015 $ 294,187 $ (79,868 ) $ 214,319 At September 27, 2015 , December 31, 2014, and September 28, 2014 the Partnership’s other intangible assets consisted of the following: September 27, 2015 Gross Carrying Amount Accumulated Amortization Net Carrying Value (In thousands) Other intangible assets: Trade names $ 35,705 $ — $ 35,705 License / franchise agreements 905 361 544 Total other intangible assets $ 36,610 $ 361 $ 36,249 December 31, 2014 (In thousands) Other intangible assets: Trade names $ 37,683 $ — $ 37,683 License / franchise agreements 818 310 508 Total other intangible assets $ 38,501 $ 310 $ 38,191 September 28, 2014 (In thousands) Other intangible assets: Trade names $ 38,280 $ — $ 38,280 License / franchise agreements 899 413 486 Total other intangible assets $ 39,179 $ 413 $ 38,766 Amortization expense of other intangible assets is expected to be immaterial going forward.

Long-Term Debt

Long-Term Debt	9 Months Ended
Long-Term Debt	Sep. 27, 2015
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt: In June of 2014, the Partnership issued $450 million of 5.375% senior unsecured notes ("June 2014 notes"), maturing in 2024 , in a private placement. The net proceeds from the offering of the June 2014 notes were used to redeem in full all of the Partnership’s $405 million of 9.125% July 2010 senior unsecured notes that were scheduled to mature in 2018 (and which included $5.6 million of Original Issue Discount ("OID") to yield 9.375% ), to satisfy and discharge the indenture governing the notes that were redeemed and for general corporate purposes. The Partnership's June 2014 notes pay interest semi-annually in June and December, with the principal due in full on June 1, 2024. The notes may be redeemed, in whole or in part, at any time prior to June 1, 2019 at a price equal to 100% of the principal amount of the notes redeemed plus a “make-whole” premium together with accrued and unpaid interest, if any, to the redemption date. Thereafter, the notes may be redeemed, in whole or in part, at various prices depending on the date redeemed. Prior to June 1, 2017, up to 35% of the notes may be redeemed with the net cash proceeds of certain equity offerings at a price equal to 105.375% together with accrued and unpaid interest. In March 2013, the Partnership issued $500 million of 5.25% senior unsecured notes ("March 2013 notes"), maturing in 2021, in a private placement. Concurrently with this offering, the Partnership entered into a new $885 million credit agreement (the "2013 Credit Agreement"), which included a $630 million senior secured term loan facility and a $255 million senior secured revolving credit facility. The terms of the senior secured term loan facility include a maturity date of March 6, 2020 and bear interest at a rate of LIBOR ("London InterBank Offering Rate") plus 250 bps with a LIBOR floor of 75 bps. The term loan amortizes at $6.3 million annually and allows interest to be paid on a 30-, 60-, or 90-day basis. The Partnership is currently paying interest on a 30-day basis. The net proceeds from the notes and borrowings under the 2013 Credit Agreement were used to repay in full all amounts outstanding under the previous credit facilities. The facilities provided under the 2013 Credit Agreement are collateralized by substantially all of the assets of the Partnership. Terms of the 2013 Credit Agreement include a revolving credit facility of a combined $255 million . Under the 2013 Credit Agreement, the Canadian portion of the revolving credit facility has a sub-limit of $15 million . U.S. denominated and Canadian denominated loans made under the revolving credit facility bear interest at a rate of LIBOR plus 225 bps (with no LIBOR floor). The revolving credit facility is scheduled to mature in March 2018 and also provides for the issuance of documentary and standby letters of credit. The 2013 Credit Agreement requires the Partnership to pay a commitment fee of 38 bps per annum on the unused portion of the credit facilities. The 2013 Credit Agreement requires the Partnership to maintain specified financial ratios, which if breached for any reason, including a decline in operating results, could result in an event of default under the agreement. The most restrictive of these ratios is the Consolidated Leverage Ratio. At the end of the third quarter of 2015, this ratio was set at 5.75 x consolidated total debt (excluding the revolving debt)-to-consolidated EBITDA. The ratio decreased by 0.25 x at the beginning of the second quarter and will decrease each second quarter until it reaches 5.25 x. As of September 27, 2015 , we were in compliance with this ratio and all other covenants under the 2013 Credit Agreement. The Partnership is allowed to make Restricted Payments, as defined in the 2013 Credit Agreement, of up to $60 million annually, so long as no default or event of default has occurred and is continuing and so long as the Partnership would be in compliance with certain financial ratios after giving effect to the payments. Additional Restricted Payments are allowed to be made based on an Excess-Cash-Flow formula, should the Partnership’s pro-forma Consolidated Leverage Ratio be less than or equal to 5.00 x. Pursuant to the terms of the indentures governing the Partnership's June 2014 and March 2013 notes, the Partnership can make Restricted Payments of $60 million annually so long as no default or event of default has occurred and is continuing, and our ability to make additional Restricted Payments in 2015 and beyond is permitted should the Partnership's pro forma Total-Indebtedness-to-Consolidated-Cash-Flow Ratio be less than or equal to 5.00 x. The Partnership's March 2013 notes pay interest semi-annually in March and September, with the principal due in full on March 15, 2021 . The notes may be redeemed, in whole or in part, at any time prior to March 15, 2016 at a price equal to 100% of the principal amount of the notes redeemed plus a “make-whole” premium together with accrued and unpaid interest, if any, to the redemption date. Thereafter, the notes may be redeemed, in whole or in part, at various prices depending on the date redeemed. Prior to March 15, 2016 , up to 35% of the notes may be redeemed with the net cash proceeds of certain equity offerings at a price equal to 105.25% together with accrued and unpaid interest. As market conditions warrant, the Partnership may from time to time repurchase debt securities issued by the Partnership, in privately negotiated or open market transactions, by tender offer, exchange offer or otherwise.

Derivative Financial Instrument

Derivative Financial Instruments	9 Months Ended
Derivative Financial Instruments	Sep. 27, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	Derivative Financial Instruments: Derivative financial instruments are used within the Partnership’s overall risk management program to manage certain interest rate and foreign currency risks. By utilizing a derivative instrument to hedge our exposure to LIBOR rate changes, the Partnership is exposed to credit risk. Credit risk is the failure of the counterparty to perform under the terms of the derivative contract. To mitigate this risk, hedging instruments are placed with a counterparty that the Partnership believes poses minimal credit risk. The Partnership does not use derivative financial instruments for trading purposes. We have entered into several interest rate swaps that fix all of our variable rate term-debt payments. As of September 27, 2015 , we have $800 million of variable-rate debt to fixed rates swaps that mature in December 2015 and fix LIBOR at a weighted average rate of 2.38% . These swaps have been de-designated as cash flow hedges. During the third quarter and fourth quarter of 2013, we entered into four forward-starting interest rate swap agreements that will effectively convert $500 million of variable-rate debt to fixed rates beginning in December of 2015. These swaps, which were designated as cash flow hedges, mature on December 31, 2018 and fix LIBOR at a weighted average rate of 2.94% . Fair Value of Derivative Instruments and the Classification in Condensed Consolidated Balance Sheet: (In thousands) Condensed Consolidated Balance Sheet Location Fair Value as of Fair Value as of Fair Value as of September 27, 2015 December 31, 2014 September 28, 2014 Derivatives designated as hedging instruments: Interest rate swaps Derivative Liability $ (24,042 ) $ (14,649 ) $ (10,044 ) Total derivatives designated as hedging instruments $ (24,042 ) $ (14,649 ) $ (10,044 ) Derivatives not designated as hedging instruments: Interest rate swaps Current Derivative Liability $ (3,770 ) $ (11,791 ) $ — Interest rate swaps Derivative Liability $ — $ — $ (15,758 ) Total derivatives not designated as hedging instruments $ (3,770 ) $ (11,791 ) $ (15,758 ) Net derivative liability $ (27,812 ) $ (26,440 ) $ (25,802 ) Derivatives Designated as Hedging Instruments Changes in fair value of highly effective hedges are recorded as a component of accumulated other comprehensive loss in the unaudited condensed consolidated balance sheets. Any ineffectiveness is recognized immediately in income. Amounts recorded as a component of accumulated other comprehensive loss are reclassified into earnings in the same period the forecasted transactions affect earnings. As of September 27, 2015 we have no amounts that are forecasted to be reclassified into earnings in the next twelve months. Derivatives Not Designated as Hedging Instruments Certain interest rate swap contracts were deemed ineffective in prior years and no longer qualified for hedge accounting. As a result of discontinued hedge accounting, the instruments are prospectively adjusted to fair value each reporting period through "Net effect of swaps" on the unaudited condensed consolidated statements of operations and comprehensive income. The amounts that were previously recorded as a component of accumulated other comprehensive loss prior to the de-designation are reclassified to earnings and a corresponding realized gain or loss will be recognized when the forecasted cash flow occurs. As of September 27, 2015 , approximately $0.2 million of gains remain in accumulated comprehensive loss related to the effective cash flow hedge contracts prior to de-designation and all of which will be reclassified to earnings within the next twelve months. The following table presents our derivative portfolio along with their notional amounts and their fixed interest rates as of September 27, 2015 . Interest Rate Swaps ($'s in thousands) Derivatives designated as hedging instruments Derivatives not designated as hedging instruments Notional Amounts Fixed Rate Notional Amounts Fixed Rate $ 200,000 3.00 % $ 200,000 2.27 % 100,000 3.00 % 150,000 2.43 % 100,000 3.00 % 75,000 2.30 % 100,000 2.70 % 70,000 2.54 % 50,000 2.54 % 50,000 2.54 % 50,000 2.43 % 50,000 2.29 % 50,000 2.29 % 30,000 2.54 % 25,000 2.30 % Total $'s / Average Rate $ 500,000 2.94 % $ 800,000 2.38 % Effects of Derivative Instruments on Income (Loss) and Other Comprehensive Income (Loss) for the three-month periods ended September 27, 2015 and September 28, 2014 : (In thousands) Amount of Gain (Loss) Recognized in Accumulated OCI on Derivatives (Effective Portion) Derivatives designated as Cash Flow Hedging Relationships Three months ended Three months ended 9/27/2015 9/28/2014 Interest rate swaps $ (5,237 ) $ 1,235 (In thousands) Amount and Location of Gain (Loss) Recognized in Income on Derivative Derivatives not designated as Cash Flow Hedging Relationships Three months ended Three months ended 9/27/2015 9/28/2014 Interest rate swaps Net effect of swaps $ 3,125 $ 3,073 During the quarter ended September 27, 2015 , the Partnership recognized $3.1 million in income for the gain on the derivatives not designated as cash flow hedges and $1.7 million of expense representing the regular amortization of amounts in AOCI. The effect of these amounts resulted in a benefit to earnings of $1.4 million recorded in “Net effect of swaps.” During the quarter ended September 28, 2014 , the Partnership recognized $3.1 million in income for the gain on the derivatives not designated as cash flow hedges and $2.0 million of expense representing the amortization of amounts in AOCI. The effect of these amounts resulted in a benefit to earnings of $1.1 million recorded in “Net effect of swaps.” Effects of Derivative Instruments on Income (Loss) and Other Comprehensive Income (Loss) for the nine-month periods ended September 27, 2015 and September 28, 2014 : (In thousands) Amount of Gain (Loss) Recognized in Accumulated OCI on Derivatives (Effective Portion) Derivatives designated as Cash Flow Hedging Relationships Nine months ended Nine months ended 9/27/2015 9/28/2014 Interest rate swaps $ (9,393 ) $ (6,129 ) (In thousands) Amount and Location of Gain (Loss) Recognized in Income on Derivative Derivatives not designated as Cash Flow Hedging Relationships Nine months ended Nine months ended 9/27/2015 9/28/2014 Interest rate swaps Net effect of swaps $ 8,021 $ 6,991 During the nine-month period ended September 27, 2015 , the Partnership recognized $8.0 million in income for the gain on the derivatives not designated as cash flow hedges and $5.1 million of expense representing the regular amortization of amounts in AOCI. The effect of these amounts resulted in a benefit to earnings of $3.0 million recorded in “Net effect of swaps.” During the nine-month period ended September 28, 2014 , the Partnership recognized $7.0 million in income for the gain on the derivatives not designated as cash flow hedges and $6.0 million of expense representing the amortization of amounts in AOCI. The effect of these amounts resulted in a benefit to earnings of $1.0 million recorded in “Net effect of swaps.”

Fair Value Measurements

Fair Value Measurements	9 Months Ended
Fair Value Measurements	Sep. 27, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements: The FASB Accounting Standards Codification (ASC) relating to fair value measurements emphasizes that fair value is a market-based measurement that should be determined based on assumptions (inputs) that market participants would use in pricing an asset or liability. Inputs may be observable or unobservable, and valuation techniques used to measure fair value should maximize the use of relevant observable inputs and minimize the use of unobservable inputs. Accordingly, the FASB’s ASC establishes a hierarchal disclosure framework that ranks the quality and reliability of information used to determine fair values. The hierarchy is associated with the level of pricing observability utilized in measuring fair value and defines three levels of inputs to the fair value measurement process. Quoted prices are the most reliable valuation inputs, whereas model values that include inputs based on unobservable data are the least reliable. Each fair value measurement must be assigned to a level corresponding to the lowest level input that is significant to the fair value measurement in its entirety. The three broad levels of inputs defined by the fair value hierarchy are as follows: • Level 1 – inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. • Level 2 – inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. • Level 3 – inputs to the valuation methodology are unobservable and significant to the fair value measurement. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The table below presents the balances of assets and liabilities measured at fair value as of September 27, 2015 , December 31, 2014, and September 28, 2014 on a recurring basis as well as the fair values of other financial instruments: (In thousands) Condensed Consolidated Fair Value September 27, 2015 December 31, 2014 September 28, 2014 Balance Sheet Location Hierarchy Level Carrying Value Fair Value Carrying Value Fair Value Carrying Value Fair Value Financial assets (liabilities) measured on a recurring basis: Interest rate swap agreements not designated as cash flow hedges Current derivative liability Level 2 (3,770 ) (3,770 ) (11,791 ) (11,791 ) — — Interest rate swap agreements not designated as cash flow hedges Derivative Liability Level 2 — — — — (15,758 ) (15,758 ) Interest rate swap agreements designated as cash flow hedges Derivative Liability Level 2 (24,042 ) (24,042 ) (14,649 ) (14,649 ) (10,044 ) (10,044 ) Other financial assets (liabilities): Term debt Long-Term Debt Level 2 (608,850 ) (609,611 ) (608,850 ) (605,806 ) (614,250 ) (609,609 ) March 2013 notes Long-Term Debt Level 1 (500,000 ) (507,500 ) (500,000 ) (501,250 ) (500,000 ) (487,500 ) June 2014 notes Long-Term Debt (1) (450,000 ) (454,500 ) (450,000 ) (451,125 ) (450,000 ) (432,000 ) (1) The June 2014 notes were based on Level 1 inputs as of September 27, 2015 and Level 2 inputs as of both December 31, 2014 and September 28, 2014. Fair values of the interest rate swap agreements are determined using significant inputs, including the LIBOR forward curves, which are considered Level 2 observable market inputs. In addition, the Partnership considered the effect of its credit and non-performance risk on the fair values provided, and recognized an adjustment decreasing the net derivative liability by approximately $0.8 million as of September 27, 2015 , $0.8 million as of December 31, 2014, and $0.6 million as of September 28, 2014 . The carrying value of cash and cash equivalents, revolver, accounts receivable, current portion of term debt, accounts payable, and accrued liabilities approximates fair value because of the short maturity of these instruments. There were no assets measured at fair value on a non-recurring basis at September 27, 2015 , December 31, 2014, or September 28, 2014 .

Earnings per Unit

Earnings per Unit	9 Months Ended
Earnings per Unit	Sep. 27, 2015
Earnings Per Unit [Abstract]
Earnings Per Unit	Earnings per Unit: Net income per limited partner unit is calculated based on the following unit amounts: Three months ended Nine months ended 9/27/2015 9/28/2014 9/27/2015 9/28/2014 (In thousands except per unit amounts) Basic weighted average units outstanding 55,770 55,439 55,721 55,448 Effect of dilutive units: Deferred units 21 — 15 — Performance Units — — 9 — Restricted units 365 123 271 186 Unit options 126 213 102 131 Phantom units — 80 23 90 Diluted weighted average units outstanding 56,282 55,855 56,141 55,855 Net income per unit - basic $ 2.94 $ 2.92 $ 2.47 $ 2.21 Net income per unit - diluted $ 2.92 $ 2.90 $ 2.46 $ 2.19 The effect of out-of-the-money and/or antidilutive unit options on the three and nine months ended September 27, 2015 and September 28, 2014 , respectively, had they not been out of the money or antidilutive, would have been immaterial in all periods presented.

Income and Partnership Taxes

Income and Partnership Taxes	9 Months Ended
Income and Partnership Taxes	Sep. 27, 2015
Effective Income Tax Rate Reconciliation, Amount [Abstract]
Income and Partnership Taxes	Income and Partnership Taxes: Under the applicable accounting rules, income taxes are recognized for the amount of taxes payable by the Partnership’s corporate subsidiaries for the current year and for the impact of deferred tax assets and liabilities, which represent future tax consequences of events that have been recognized differently in the financial statements than for tax purposes. The income tax provision (benefit) for interim periods is determined by applying an estimated annual effective tax rate to the quarterly income (loss) of the Partnership’s corporate subsidiaries. In addition to income taxes on its corporate subsidiaries, the Partnership is subject to a publicly traded partnership tax (PTP tax) on partnership-level gross income (net revenues less cost of food, merchandise and games). As such, the Partnership’s total provision (benefit) for taxes includes amounts for both the PTP tax and for income taxes on its corporate subsidiaries. As of the third quarter of 2015, the Partnership has recorded $1.1 million of unrecognized tax benefits including interest and/or penalties related to state and local tax filing positions. The Partnership recognizes interest and/or penalties related to unrecognized tax benefits in the income tax provision. The Partnership does not anticipate that the balance of the unrecognized tax benefit will change significantly over the next 12 months.

Contingencies

Contingencies	9 Months Ended
Contingencies	Sep. 27, 2015
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies: The Partnership is a party to a number of lawsuits arising in the normal course of business. In the opinion of management, none of these matters, beyond what has been disclosed within this document, are expected to have a material effect in the aggregate on the Partnership's financial statements.

Changes in Accumulated Other Co

Changes in Accumulated Other Comprehensive Income by Component	9 Months Ended
	Sep. 27, 2015
Equity [Abstract]
Changes in Accumulated Other Comprehensive Income by Component	Changes in Accumulated Other Comprehensive Income (Loss) by Component: The following tables reflect the changes in Accumulated Other Comprehensive Income (Loss) related to limited partners' equity for the three-month periods ended September 27, 2015 and September 28, 2014 : Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Items Total Balance at June 28, 2015 $ (17,164 ) $ 11,392 $ (5,772 ) Other comprehensive income before reclassifications, net of tax $797 and ($4,418), respectively (4,440 ) 7,688 3,248 Amounts reclassified from accumulated other comprehensive income, net of tax ($224) (2) 1,462 — 1,462 Net other comprehensive income (2,978 ) 7,688 4,710 Balance at September 27, 2015 $ (20,142 ) $ 19,080 $ (1,062 ) Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Items Total Balance at June 29, 2014 $ (17,904 ) $ (691 ) $ (18,595 ) Other comprehensive income before reclassifications, net of tax ($187) and ($1,713), respectively 1,048 2,975 4,023 Amounts reclassified from accumulated other comprehensive income, net of tax ($307) (2) 1,678 — 1,678 Net other comprehensive income 2,726 2,975 5,701 Balance at September 28, 2014 $ (15,178 ) $ 2,284 $ (12,894 ) Reclassifications Out of Accumulated Other Comprehensive Income (1) (In thousands) Details about Accumulated Other Comprehensive Income Components Amount Reclassified from Accumulated Other Comprehensive Income Affected Line Item in the Statement Where Net Income is Presented Gains and losses on cash flow hedges Three months ended 9/27/15 Three months ended 9/28/14 Interest rate contracts $ 1,686 $ 1,985 Net effect of swaps Provision for taxes (224 ) (307 ) Provision for taxes $ 1,462 $ 1,678 (1) All amounts are net of tax. Amounts in parentheses indicate debits. (2) See Reclassifications Out of Accumulated Other Comprehensive Income table below for reclassification details. The following tables reflect the changes in Accumulated Other Comprehensive Income (Loss) related to limited partners' equity for the nine-month periods ended September 27, 2015 and September 28, 2014 : Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Items Total Balance at December 31, 2014 $ (16,566 ) $ 5,936 $ (10,630 ) Other comprehensive income before reclassifications, net of tax $1,431 and ($7,554), respectively (7,962 ) 13,144 5,182 Amounts reclassified from accumulated other comprehensive income, net of tax ($673) (2) 4,386 — 4,386 Net other comprehensive income (3,576 ) 13,144 9,568 Balance at September 27, 2015 $ (20,142 ) $ 19,080 $ (1,062 ) Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Items Total Balance at December 31, 2013 $ (15,013 ) $ 5 $ (15,008 ) Other comprehensive income before reclassifications, net of tax $928 and ($1,310), respectively (5,200 ) 2,279 (2,921 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($922) (2) 5,035 — 5,035 Net other comprehensive income (165 ) 2,279 2,114 Balance at September 28, 2014 $ (15,178 ) $ 2,284 $ (12,894 ) Reclassifications Out of Accumulated Other Comprehensive Income (1) (In thousands) Details about Accumulated Other Comprehensive Income Components Amount Reclassified from Accumulated Other Comprehensive Income Affected Line Item in the Statement Where Net Income is Presented Gains and losses on cash flow hedges Nine months ended 9/27/15 Nine months ended 9/28/14 Interest rate contracts $ 5,059 $ 5,957 Net effect of swaps Provision for taxes (673 ) (922 ) Provision for taxes $ 4,386 $ 5,035 (1) All amounts are net of tax. Amounts in parentheses indicate debits. (2) See Reclassifications Out of Accumulated Other Comprehensive Income table below for reclassification details.

Consolidating Financial Informa

Consolidating Financial Information of Guarantors and Issuers	9 Months Ended
	Sep. 27, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Consolidating Financial Information of Guarantors and Issuers	Consolidating Financial Information of Guarantors and Issuers: Cedar Fair, L.P., Canada's Wonderland Company ("Cedar Canada"), and Magnum Management Corporation ("Magnum") are the co-issuers of the Partnership's June 2014 and March 2013 notes (see Note 5). The notes have been fully and unconditionally guaranteed, on a joint and several basis, by each 100% owned subsidiary of Cedar Fair (other than Cedar Canada and Magnum) that guarantees the Partnership's senior secured credit facilities. There are no non-guarantor subsidiaries. The following consolidating schedules present condensed financial information for Cedar Fair, L.P., Cedar Canada, and Magnum, the co-issuers, and each 100% owned subsidiary of Cedar Fair (other than Cedar Canada and Magnum), the guarantors (on a combined basis), as of September 27, 2015 , December 31, 2014, and September 28, 2014 and for the three- and nine-month periods ended September 27, 2015 and September 28, 2014 . In lieu of providing separate unaudited financial statements for the guarantor subsidiaries, the Partnership has included the accompanying condensed consolidating financial statements. CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET September 27, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ 132,000 $ — $ 49,512 $ 16,632 $ (1,821 ) $ 196,323 Receivables 478 139,898 117,605 702,444 (915,446 ) 44,979 Inventories — 124 1,496 28,542 — 30,162 Current deferred tax asset — 4,547 674 4,043 — 9,264 Other current assets 285 25 747 13,028 — 14,085 132,763 144,594 170,034 764,689 (917,267 ) 294,813 Property and Equipment (net) — 5,602 183,842 1,325,638 — 1,515,082 Investment in Park 760,412 876,248 178,052 42,485 (1,857,197 ) — Goodwill 674 — 94,040 119,605 — 214,319 Other Intangibles, net — — 13,330 22,919 — 36,249 Deferred Tax Asset — 23,112 — — (23,112 ) — Other Assets 4,883 19,903 6,660 7,037 — 38,483 $ 898,732 $ 1,069,459 $ 645,958 $ 2,282,373 $ (2,797,576 ) $ 2,098,946 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 457,441 $ 155,898 $ 3,062 $ 322,284 $ (917,267 ) $ 21,418 Deferred revenue — 30 4,582 47,332 — 51,944 Accrued interest 1,199 2,793 7,906 — — 11,898 Accrued taxes 2,548 36,440 991 9,756 — 49,735 Accrued salaries, wages and benefits — 31,277 2,012 9,266 — 42,555 Self-insurance reserves — 7,861 1,391 15,150 — 24,402 Current derivative liability 2,257 1,513 — — — 3,770 Other accrued liabilities 1,183 3,641 601 10,049 — 15,474 464,628 239,453 20,545 413,837 (917,267 ) 221,196 Deferred Tax Liability — — 49,695 127,645 (23,112 ) 154,228 Derivative Liability 14,065 9,976 — 1 — 24,042 Other Liabilities — 4,088 — 11,400 — 15,488 Long-Term Debt: Term debt — 247,890 13,991 346,969 — 608,850 Notes 294,897 205,103 450,000 — — 950,000 294,897 452,993 463,991 346,969 — 1,558,850 Equity 125,142 362,949 111,727 1,382,521 (1,857,197 ) 125,142 $ 898,732 $ 1,069,459 $ 645,958 $ 2,282,373 $ (2,797,576 ) $ 2,098,946 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET December 31, 2014 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ 80,000 $ 382 $ 45,519 $ 5,939 $ — $ 131,840 Receivables 8 143,931 85,838 634,112 (836,494 ) 27,395 Inventories — 2,074 1,594 22,215 — 25,883 Current deferred tax asset — 4,547 674 4,044 — 9,265 Other current assets 680 2,079 23,818 5,905 (23,148 ) 9,334 80,688 153,013 157,443 672,215 (859,642 ) 203,717 Property and Equipment (net) 470,851 5,630 218,260 831,810 — 1,526,551 Investment in Park 544,340 812,549 163,904 43,659 (1,564,452 ) — Goodwill 9,061 — 108,012 111,218 — 228,291 Other Intangibles, net — — 15,312 22,879 — 38,191 Deferred Tax Asset — 24,827 — — (24,827 ) — Other Assets 10,615 20,874 8,034 2,046 — 41,569 $ 1,115,555 $ 1,016,893 $ 670,965 $ 1,683,827 $ (2,448,921 ) $ 2,038,319 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 352,518 $ 203,895 $ 32,691 $ 271,323 $ (836,494 ) $ 23,933 Deferred revenue — 60 4,592 56,509 — 61,161 Accrued interest 4,637 3,223 2,056 — — 9,916 Accrued taxes 4,309 — — 40,639 (23,148 ) 21,800 Accrued salaries, wages and benefits — 25,851 1,103 7,148 — 34,102 Self-insurance reserves — 5,386 1,565 16,426 — 23,377 Current derivative liability 7,062 4,729 — — — 11,791 Other accrued liabilities 508 8,134 122 3,375 — 12,139 369,034 251,278 42,129 395,420 (859,642 ) 198,219 Deferred Tax Liability — — 49,695 127,645 (24,827 ) 152,513 Derivative Liability 8,438 6,211 — — — 14,649 Other Liabilities — 6,105 — 11,766 — 17,871 Long-Term Debt: Term debt 346,969 247,890 13,991 — — 608,850 Notes 294,897 205,103 450,000 — — 950,000 641,866 452,993 463,991 — — 1,558,850 Equity 96,217 300,306 115,150 1,148,996 (1,564,452 ) 96,217 $ 1,115,555 $ 1,016,893 $ 670,965 $ 1,683,827 $ (2,448,921 ) $ 2,038,319 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET September 28, 2014 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ 124,000 $ 2,194 $ 52,792 $ 10,388 $ — $ 189,374 Receivables 11 131,297 88,605 651,998 (830,649 ) 41,262 Inventories — 3,147 1,833 25,481 — 30,461 Current deferred tax asset — 5,430 800 3,445 — 9,675 Other current assets 1,084 5,863 14,219 5,847 (13,028 ) 13,985 125,095 147,931 158,249 697,159 (843,677 ) 284,757 Property and Equipment (net) 459,332 8,105 230,723 819,971 — 1,518,131 Investment in Park 560,750 837,800 163,809 60,788 (1,623,147 ) — Goodwill 9,061 — 112,234 111,218 — 232,513 Other Intangibles, net — — 15,911 22,855 — 38,766 Deferred Tax Asset — 29,935 — — (29,935 ) — Other Assets 11,147 21,071 8,587 2,104 — 42,909 $ 1,165,385 $ 1,044,842 $ 689,513 $ 1,714,095 $ (2,496,759 ) $ 2,117,076 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ 2,621 $ 1,873 $ 106 $ — $ — $ 4,600 Accounts payable 340,850 208,763 22,485 280,417 (830,649 ) 21,866 Deferred revenue — — 4,682 43,459 — 48,141 Accrued interest 2,579 1,552 7,877 — — 12,008 Accrued taxes 5,255 6,534 — 39,646 (13,028 ) 38,407 Accrued salaries, wages and benefits — 29,505 1,962 10,672 — 42,139 Self-insurance reserves — 5,797 1,747 16,387 — 23,931 Other accrued liabilities 446 5,388 693 1,865 — 8,392 351,751 259,412 39,552 392,446 (843,677 ) 199,484 Deferred Tax Liability — — 55,676 131,648 (29,935 ) 157,389 Derivative Liability 15,115 10,687 — — — 25,802 Other Liabilities 20 4,688 — 11,887 — 16,595 Long-Term Debt: Term debt 350,046 250,088 14,116 — — 614,250 Notes 294,897 205,103 450,000 — — 950,000 644,943 455,191 464,116 — — 1,564,250 Equity 153,556 314,864 130,169 1,178,114 (1,623,147 ) 153,556 $ 1,165,385 $ 1,044,842 $ 689,513 $ 1,714,095 $ (2,496,759 ) $ 2,117,076 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended September 27, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 96,104 $ 140,898 $ 74,383 $ 565,908 $ (232,656 ) $ 644,637 Costs and expenses: Cost of food, merchandise, and games revenues — 301 5,911 45,962 — 52,174 Operating expenses 1,167 67,890 16,884 102,624 — 188,565 Selling, general and administrative 483 16,979 4,417 39,515 — 61,394 Depreciation and amortization — 10 7,399 51,650 — 59,059 Loss on impairment / retirement of fixed assets, net — — 240 5,513 — 5,753 1,650 85,180 34,851 245,264 — 366,945 Operating Income 94,454 55,718 39,532 320,644 (232,656 ) 277,692 Interest expense (income), net 8,640 6,994 6,356 165 — 22,155 Net effect of swaps (775 ) (664 ) — — — (1,439 ) Unrealized / realized foreign currency gain — — 33,891 — — 33,891 Other (income) expense 189 (7,803 ) 1,518 6,096 — — Income from investment in affiliates (84,099 ) (48,408 ) (13,536 ) (12,510 ) 158,553 — Income before taxes 170,499 105,599 11,303 326,893 (391,209 ) 223,085 Provision (benefit) for taxes 6,348 21,979 (1,207 ) 31,814 — 58,934 Net income $ 164,151 $ 83,620 $ 12,510 $ 295,079 $ (391,209 ) $ 164,151 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment 7,688 — 7,688 — (7,688 ) 7,688 Unrealized loss on cash flow hedging derivatives (2,978 ) (934 ) — — 934 (2,978 ) Other comprehensive income (loss), (net of tax) 4,710 (934 ) 7,688 — (6,754 ) 4,710 Total Comprehensive income $ 168,861 $ 82,686 $ 20,198 $ 295,079 $ (397,963 ) $ 168,861 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended September 28, 2014 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 85,161 $ 158,384 $ 76,325 $ 516,002 $ (240,554 ) $ 595,318 Costs and expenses: Cost of food, merchandise, and games revenues — 2,622 5,743 38,447 — 46,812 Operating expenses 1,248 77,814 17,561 322,580 (240,554 ) 178,649 Selling, general and administrative 1,307 35,241 5,082 15,575 — 57,205 Depreciation and amortization 19,709 166 8,685 29,684 — 58,244 Loss on impairment / retirement of fixed assets, net 532 1 229 713 — 1,475 22,796 115,844 37,300 406,999 (240,554 ) 342,385 Operating Income 62,365 42,540 39,025 109,003 — 252,933 Interest expense (income), net 10,622 7,073 6,243 (2,492 ) — 21,446 Net effect of swaps (666 ) (421 ) — — — (1,087 ) Loss on early debt extinguishment — — (246 ) — — (246 ) Unrealized / realized foreign currency gain — — 21,515 — — 21,515 Other (income) expense 187 (2,415 ) 531 1,697 — — Income from investment in affiliates (114,725 ) (58,671 ) (14,629 ) (23,774 ) 211,799 — Income before taxes 166,947 96,974 25,611 133,572 (211,799 ) 211,305 Provision (benefit) for taxes 5,045 12,717 1,836 29,805 — 49,403 Net income $ 161,902 $ 84,257 $ 23,775 $ 103,767 $ (211,799 ) $ 161,902 Other comprehensive income, (net of tax): Cumulative foreign currency translation adjustment 2,975 — 2,975 — (2,975 ) 2,975 Unrealized loss on cash flow hedging derivatives 2,726 807 — — (807 ) 2,726 Other comprehensive income, (net of tax) 5,701 807 2,975 — (3,782 ) 5,701 Total Comprehensive income $ 167,603 $ 85,064 $ 26,750 $ 103,767 $ (215,581 ) $ 167,603 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Nine Months Ended September 27, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 132,792 $ 205,178 $ 102,464 $ 961,258 $ (332,830 ) $ 1,068,862 Costs and expenses: — Cost of food, merchandise, and games revenues — 372 8,503 81,993 — 90,868 Operating expenses 1,423 142,366 36,245 243,986 — 424,020 Selling, general and administrative 1,856 39,250 8,624 83,547 — 133,277 Depreciation and amortization — 28 12,895 97,252 — 110,175 Loss on impairment / retirement of fixed assets, net — — 344 9,092 — 9,436 3,279 182,016 66,611 515,870 — 767,776 Operating Income 129,513 23,162 35,853 445,388 (332,830 ) 301,086 Interest expense (income), net 24,634 21,048 18,781 (348 ) — 64,115 Net effect of swaps (1,518 ) (1,444 ) — — — (2,962 ) Unrealized / realized foreign currency loss — — 64,198 — — 64,198 Other (income) expense 564 (15,634 ) 3,223 11,847 — — Income from investment in affiliates (42,244 ) (30,060 ) (18,624 ) 12,089 78,839 — Income before taxes 148,077 49,252 (31,725 ) 421,800 (411,669 ) 175,735 Provision (benefit) for taxes 10,176 7,485 (19,636 ) 39,809 — 37,834 Net income $ 137,901 $ 41,767 $ (12,089 ) $ 381,991 $ (411,669 ) $ 137,901 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment 13,144 — 13,144 — (13,144 ) 13,144 Unrealized loss on cash flow hedging derivatives (3,576 ) (1,236 ) — — 1,236 (3,576 ) Other comprehensive income (loss), (net of tax) 9,568 (1,236 ) 13,144 — (11,908 ) 9,568 Total Comprehensive income $ 147,469 $ 40,531 $ 1,055 $ 381,991 $ (423,577 ) $ 147,469 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Nine Months Ended September 28, 2014 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 133,000 $ 246,800 $ 110,354 $ 884,327 $ (375,683 ) $ 998,798 Costs and expenses: Cost of food, merchandise, and games revenues — 2,701 8,625 71,561 — 82,887 Operating expenses 3,908 155,169 39,622 583,175 (375,683 ) 406,191 Selling, general and administrative 4,170 79,408 9,841 31,807 — 125,226 Depreciation and amortization 34,194 269 15,187 59,875 — 109,525 Gain on sale of other assets — — — (921 ) — (921 ) Loss on impairment / retirement of fixed assets, net 781 — 229 1,677 — 2,687 43,053 237,547 73,504 747,174 (375,683 ) 725,595 Operating Income 89,947 9,253 36,850 137,153 — 273,203 Interest expense (income), net 31,354 21,438 27,644 (6,430 ) — 74,006 Net effect of swaps (650 ) (381 ) — — — (1,031 ) Loss on early debt extinguishment — — 29,027 — — 29,027 Unrealized / realized foreign currency loss — — 22,597 — — 22,597 Other (income) expense 562 (8,104 ) 1,436 6,106 — — (Income) loss from investment in affiliates (72,051 ) (33,249 ) (21,141 ) 6,399 120,042 — Income (loss) before taxes 130,732 29,549 (22,713 ) 131,078 (120,042 ) 148,604 Provision (benefit) for taxes 8,468 (1,186 ) (16,315 ) 35,373 — 26,340 Net income (loss) $ 122,264 $ 30,735 $ (6,398 ) $ 95,705 $ (120,042 ) $ 122,264 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment 2,279 — 2,279 — (2,279 ) 2,279 Unrealized loss on cash flow hedging derivatives (165 ) (10 ) — — 10 (165 ) Other comprehensive income (loss), (net of tax) 2,114 (10 ) 2,279 — (2,269 ) 2,114 Total Comprehensive income (loss) $ 124,378 $ 30,725 $ (4,119 ) $ 95,705 $ (122,311 ) $ 124,378 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Nine Months Ended September 27, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total NET CASH FROM OPERATING ACTIVITIES $ 76,056 $ 30 $ 31,546 $ 239,848 $ (3,408 ) $ 344,072 CASH FLOWS FOR INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — (8,296 ) (91,289 ) 99,585 — Purchase of preferred equity investment — (2,000 ) — — — (2,000 ) Capital expenditures — — (6,610 ) (137,866 ) — (144,476 ) Net cash for investing activities — (2,000 ) (14,906 ) (229,155 ) 99,585 (146,476 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Distributions paid (127,854 ) — — — 1,587 (126,267 ) Intercompany payables (payments) receipts 103,798 3,636 (7,849 ) — (99,585 ) — Tax effect of units involved in option exercises and treasury unit transactions — (2,048 ) — — — (2,048 ) Net cash from (for) financing activities (24,056 ) 1,588 (7,849 ) — (97,998 ) (128,315 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — (4,798 ) — — (4,798 ) CASH AND CASH EQUIVALENTS Net increase (decrease) for the period 52,000 (382 ) 3,993 10,693 (1,821 ) 64,483 Balance, beginning of period 80,000 382 45,519 5,939 — 131,840 Balance, end of period $ 132,000 $ — $ 49,512 $ 16,632 $ (1,821 ) $ 196,323 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Nine Months Ended September 28, 2014 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total NET CASH FROM OPERATING $ 122,796 $ 11,832 $ 14,637 $ 164,278 $ (1,824 ) $ 311,719 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — 13,794 — (77,332 ) 63,538 — Sale of non-core asset — — — 1,377 — 1,377 Capital expenditures (55,105 ) (257 ) (14,394 ) (67,257 ) — (137,013 ) Net cash from (for) investing activities (55,105 ) 13,537 (14,394 ) (143,212 ) 63,538 (135,636 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Note borrowings — — 450,000 — — 450,000 Note payments, including amounts paid for early termination — — (426,148 ) — — (426,148 ) Distributions paid (119,292 ) — — — 1,824 (117,468 ) Payment of debt issuance costs — — (9,795 ) — — (9,795 ) Intercompany payables (payments) receipts 100,601 (26,534 ) 3,486 (14,015 ) (63,538 ) — Excess tax benefit from unit-based compensation expense — (785 ) — — — (785 ) Net cash from (for) financing activities (18,691 ) (27,319 ) 17,543 (14,015 ) (61,714 ) (104,196 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — (569 ) — — (569 ) CASH AND CASH EQUIVALENTS Net increase (decrease) for the period 49,000 (1,950 ) 17,217 7,051 — 71,318 Balance, beginning of period 75,000 4,144 35,575 3,337 — 118,056 Balance, end of period $ 124,000 $ 2,194 $ 52,792 $ 10,388 $ — $ 189,374

Goodwill and Other Intangible21

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
Goodwill and Other Intangible Assets (Tables)	Sep. 27, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of changes in Partnership's carrying value of goodwill	A summary of changes in the Partnership’s carrying value of goodwill for the nine months ended September 27, 2015 and September 28, 2014 is as follows: (In thousands) Goodwill (gross) Accumulated Impairment Losses Goodwill (net) Balance at December 31, 2013 $ 317,957 $ (79,868 ) $ 238,089 Foreign currency translation (5,576 ) — (5,576 ) Balance at September 28, 2014 $ 312,381 $ (79,868 ) $ 232,513 Balance at December 31, 2014 $ 308,159 $ (79,868 ) $ 228,291 Foreign currency translation (13,972 ) — (13,972 ) Balance at September 27, 2015 $ 294,187 $ (79,868 ) $ 214,319
Partnership's other intangible assets	At September 27, 2015 , December 31, 2014, and September 28, 2014 the Partnership’s other intangible assets consisted of the following: September 27, 2015 Gross Carrying Amount Accumulated Amortization Net Carrying Value (In thousands) Other intangible assets: Trade names $ 35,705 $ — $ 35,705 License / franchise agreements 905 361 544 Total other intangible assets $ 36,610 $ 361 $ 36,249 December 31, 2014 (In thousands) Other intangible assets: Trade names $ 37,683 $ — $ 37,683 License / franchise agreements 818 310 508 Total other intangible assets $ 38,501 $ 310 $ 38,191 September 28, 2014 (In thousands) Other intangible assets: Trade names $ 38,280 $ — $ 38,280 License / franchise agreements 899 413 486 Total other intangible assets $ 39,179 $ 413 $ 38,766

Derivative Financial Instrume22

Derivative Financial Instruments (Tables)	9 Months Ended
Derivative Financial Instruments (Tables)	Sep. 27, 2015
Derivative [Line Items]
Fair value of derivative instruments in Condensed Consolidated Balance Sheet	Fair Value of Derivative Instruments and the Classification in Condensed Consolidated Balance Sheet: (In thousands) Condensed Consolidated Balance Sheet Location Fair Value as of Fair Value as of Fair Value as of September 27, 2015 December 31, 2014 September 28, 2014 Derivatives designated as hedging instruments: Interest rate swaps Derivative Liability $ (24,042 ) $ (14,649 ) $ (10,044 ) Total derivatives designated as hedging instruments $ (24,042 ) $ (14,649 ) $ (10,044 ) Derivatives not designated as hedging instruments: Interest rate swaps Current Derivative Liability $ (3,770 ) $ (11,791 ) $ — Interest rate swaps Derivative Liability $ — $ — $ (15,758 ) Total derivatives not designated as hedging instruments $ (3,770 ) $ (11,791 ) $ (15,758 ) Net derivative liability $ (27,812 ) $ (26,440 ) $ (25,802 )
Effects of derivative instruments on income (loss) and other comprehensive income (loss)	Effects of Derivative Instruments on Income (Loss) and Other Comprehensive Income (Loss) for the nine-month periods ended September 27, 2015 and September 28, 2014 : (In thousands) Amount of Gain (Loss) Recognized in Accumulated OCI on Derivatives (Effective Portion) Derivatives designated as Cash Flow Hedging Relationships Nine months ended Nine months ended 9/27/2015 9/28/2014 Interest rate swaps $ (9,393 ) $ (6,129 ) (In thousands) Amount and Location of Gain (Loss) Recognized in Income on Derivative Derivatives not designated as Cash Flow Hedging Relationships Nine months ended Nine months ended 9/27/2015 9/28/2014 Interest rate swaps Net effect of swaps $ 8,021 $ 6,991 Effects of Derivative Instruments on Income (Loss) and Other Comprehensive Income (Loss) for the three-month periods ended September 27, 2015 and September 28, 2014 : (In thousands) Amount of Gain (Loss) Recognized in Accumulated OCI on Derivatives (Effective Portion) Derivatives designated as Cash Flow Hedging Relationships Three months ended Three months ended 9/27/2015 9/28/2014 Interest rate swaps $ (5,237 ) $ 1,235 (In thousands) Amount and Location of Gain (Loss) Recognized in Income on Derivative Derivatives not designated as Cash Flow Hedging Relationships Three months ended Three months ended 9/27/2015 9/28/2014 Interest rate swaps Net effect of swaps $ 3,125 $ 3,073
Forward Starting Interest Rate Swap [Member]
Derivative [Line Items]
Derivative instruments, notional amounts outstanding and interest rates	The following table presents our derivative portfolio along with their notional amounts and their fixed interest rates as of September 27, 2015 . Interest Rate Swaps ($'s in thousands) Derivatives designated as hedging instruments Derivatives not designated as hedging instruments Notional Amounts Fixed Rate Notional Amounts Fixed Rate $ 200,000 3.00 % $ 200,000 2.27 % 100,000 3.00 % 150,000 2.43 % 100,000 3.00 % 75,000 2.30 % 100,000 2.70 % 70,000 2.54 % 50,000 2.54 % 50,000 2.54 % 50,000 2.43 % 50,000 2.29 % 50,000 2.29 % 30,000 2.54 % 25,000 2.30 % Total $'s / Average Rate $ 500,000 2.94 % $ 800,000 2.38 %

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
Fair Value Measurements (Tables)	Sep. 27, 2015
Fair Value Disclosures [Abstract]
Assets and liabilities measured at fair value on recurring basis	The table below presents the balances of assets and liabilities measured at fair value as of September 27, 2015 , December 31, 2014, and September 28, 2014 on a recurring basis as well as the fair values of other financial instruments: (In thousands) Condensed Consolidated Fair Value September 27, 2015 December 31, 2014 September 28, 2014 Balance Sheet Location Hierarchy Level Carrying Value Fair Value Carrying Value Fair Value Carrying Value Fair Value Financial assets (liabilities) measured on a recurring basis: Interest rate swap agreements not designated as cash flow hedges Current derivative liability Level 2 (3,770 ) (3,770 ) (11,791 ) (11,791 ) — — Interest rate swap agreements not designated as cash flow hedges Derivative Liability Level 2 — — — — (15,758 ) (15,758 ) Interest rate swap agreements designated as cash flow hedges Derivative Liability Level 2 (24,042 ) (24,042 ) (14,649 ) (14,649 ) (10,044 ) (10,044 ) Other financial assets (liabilities): Term debt Long-Term Debt Level 2 (608,850 ) (609,611 ) (608,850 ) (605,806 ) (614,250 ) (609,609 ) March 2013 notes Long-Term Debt Level 1 (500,000 ) (507,500 ) (500,000 ) (501,250 ) (500,000 ) (487,500 ) June 2014 notes Long-Term Debt (1) (450,000 ) (454,500 ) (450,000 ) (451,125 ) (450,000 ) (432,000 ) (1) The June 2014 notes were based on Level 1 inputs as of September 27, 2015 and Level 2 inputs as of both December 31, 2014 and September 28, 2014.

Earnings per Unit (Tables)

Earnings per Unit (Tables)	9 Months Ended
Earnings per Unit (Tables)	Sep. 27, 2015
Earnings Per Unit [Abstract]
Net income (loss) per limited partner unit	Net income per limited partner unit is calculated based on the following unit amounts: Three months ended Nine months ended 9/27/2015 9/28/2014 9/27/2015 9/28/2014 (In thousands except per unit amounts) Basic weighted average units outstanding 55,770 55,439 55,721 55,448 Effect of dilutive units: Deferred units 21 — 15 — Performance Units — — 9 — Restricted units 365 123 271 186 Unit options 126 213 102 131 Phantom units — 80 23 90 Diluted weighted average units outstanding 56,282 55,855 56,141 55,855 Net income per unit - basic $ 2.94 $ 2.92 $ 2.47 $ 2.21 Net income per unit - diluted $ 2.92 $ 2.90 $ 2.46 $ 2.19

Changes in Accumulated Other 25

Changes in Accumulated Other Comprehensive Income by Component (Tables)	9 Months Ended
	Sep. 27, 2015
Equity [Abstract]
Changes in accumulated other comprehensive income (loss)	Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Items Total Balance at June 28, 2015 $ (17,164 ) $ 11,392 $ (5,772 ) Other comprehensive income before reclassifications, net of tax $797 and ($4,418), respectively (4,440 ) 7,688 3,248 Amounts reclassified from accumulated other comprehensive income, net of tax ($224) (2) 1,462 — 1,462 Net other comprehensive income (2,978 ) 7,688 4,710 Balance at September 27, 2015 $ (20,142 ) $ 19,080 $ (1,062 ) Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Items Total Balance at June 29, 2014 $ (17,904 ) $ (691 ) $ (18,595 ) Other comprehensive income before reclassifications, net of tax ($187) and ($1,713), respectively 1,048 2,975 4,023 Amounts reclassified from accumulated other comprehensive income, net of tax ($307) (2) 1,678 — 1,678 Net other comprehensive income 2,726 2,975 5,701 Balance at September 28, 2014 $ (15,178 ) $ 2,284 $ (12,894 )
Reclassification out of accumulated other comprehensive income	Reclassifications Out of Accumulated Other Comprehensive Income (1) (In thousands) Details about Accumulated Other Comprehensive Income Components Amount Reclassified from Accumulated Other Comprehensive Income Affected Line Item in the Statement Where Net Income is Presented Gains and losses on cash flow hedges Nine months ended 9/27/15 Nine months ended 9/28/14 Interest rate contracts $ 5,059 $ 5,957 Net effect of swaps Provision for taxes (673 ) (922 ) Provision for taxes $ 4,386 $ 5,035 Reclassifications Out of Accumulated Other Comprehensive Income (1) (In thousands) Details about Accumulated Other Comprehensive Income Components Amount Reclassified from Accumulated Other Comprehensive Income Affected Line Item in the Statement Where Net Income is Presented Gains and losses on cash flow hedges Three months ended 9/27/15 Three months ended 9/28/14 Interest rate contracts $ 1,686 $ 1,985 Net effect of swaps Provision for taxes (224 ) (307 ) Provision for taxes $ 1,462 $ 1,678
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Items Total Balance at December 31, 2014 $ (16,566 ) $ 5,936 $ (10,630 ) Other comprehensive income before reclassifications, net of tax $1,431 and ($7,554), respectively (7,962 ) 13,144 5,182 Amounts reclassified from accumulated other comprehensive income, net of tax ($673) (2) 4,386 — 4,386 Net other comprehensive income (3,576 ) 13,144 9,568 Balance at September 27, 2015 $ (20,142 ) $ 19,080 $ (1,062 ) Changes in Accumulated Other Comprehensive Income by Component (1) (In thousands) Gains and Losses on Cash Flow Hedges Foreign Currency Items Total Balance at December 31, 2013 $ (15,013 ) $ 5 $ (15,008 ) Other comprehensive income before reclassifications, net of tax $928 and ($1,310), respectively (5,200 ) 2,279 (2,921 ) Amounts reclassified from accumulated other comprehensive income, net of tax ($922) (2) 5,035 — 5,035 Net other comprehensive income (165 ) 2,279 2,114 Balance at September 28, 2014 $ (15,178 ) $ 2,284 $ (12,894 )

Consolidating Financial Infor26

Consolidating Financial Information of Guarantors and Issuers (Tables)	9 Months Ended
	Sep. 27, 2015
Condensed Financial Information of Parent Company Only Disclosure [Abstract]
Condensed Consolidating Balance Sheet	CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET September 27, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ 132,000 $ — $ 49,512 $ 16,632 $ (1,821 ) $ 196,323 Receivables 478 139,898 117,605 702,444 (915,446 ) 44,979 Inventories — 124 1,496 28,542 — 30,162 Current deferred tax asset — 4,547 674 4,043 — 9,264 Other current assets 285 25 747 13,028 — 14,085 132,763 144,594 170,034 764,689 (917,267 ) 294,813 Property and Equipment (net) — 5,602 183,842 1,325,638 — 1,515,082 Investment in Park 760,412 876,248 178,052 42,485 (1,857,197 ) — Goodwill 674 — 94,040 119,605 — 214,319 Other Intangibles, net — — 13,330 22,919 — 36,249 Deferred Tax Asset — 23,112 — — (23,112 ) — Other Assets 4,883 19,903 6,660 7,037 — 38,483 $ 898,732 $ 1,069,459 $ 645,958 $ 2,282,373 $ (2,797,576 ) $ 2,098,946 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 457,441 $ 155,898 $ 3,062 $ 322,284 $ (917,267 ) $ 21,418 Deferred revenue — 30 4,582 47,332 — 51,944 Accrued interest 1,199 2,793 7,906 — — 11,898 Accrued taxes 2,548 36,440 991 9,756 — 49,735 Accrued salaries, wages and benefits — 31,277 2,012 9,266 — 42,555 Self-insurance reserves — 7,861 1,391 15,150 — 24,402 Current derivative liability 2,257 1,513 — — — 3,770 Other accrued liabilities 1,183 3,641 601 10,049 — 15,474 464,628 239,453 20,545 413,837 (917,267 ) 221,196 Deferred Tax Liability — — 49,695 127,645 (23,112 ) 154,228 Derivative Liability 14,065 9,976 — 1 — 24,042 Other Liabilities — 4,088 — 11,400 — 15,488 Long-Term Debt: Term debt — 247,890 13,991 346,969 — 608,850 Notes 294,897 205,103 450,000 — — 950,000 294,897 452,993 463,991 346,969 — 1,558,850 Equity 125,142 362,949 111,727 1,382,521 (1,857,197 ) 125,142 $ 898,732 $ 1,069,459 $ 645,958 $ 2,282,373 $ (2,797,576 ) $ 2,098,946 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET December 31, 2014 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ 80,000 $ 382 $ 45,519 $ 5,939 $ — $ 131,840 Receivables 8 143,931 85,838 634,112 (836,494 ) 27,395 Inventories — 2,074 1,594 22,215 — 25,883 Current deferred tax asset — 4,547 674 4,044 — 9,265 Other current assets 680 2,079 23,818 5,905 (23,148 ) 9,334 80,688 153,013 157,443 672,215 (859,642 ) 203,717 Property and Equipment (net) 470,851 5,630 218,260 831,810 — 1,526,551 Investment in Park 544,340 812,549 163,904 43,659 (1,564,452 ) — Goodwill 9,061 — 108,012 111,218 — 228,291 Other Intangibles, net — — 15,312 22,879 — 38,191 Deferred Tax Asset — 24,827 — — (24,827 ) — Other Assets 10,615 20,874 8,034 2,046 — 41,569 $ 1,115,555 $ 1,016,893 $ 670,965 $ 1,683,827 $ (2,448,921 ) $ 2,038,319 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Accounts payable $ 352,518 $ 203,895 $ 32,691 $ 271,323 $ (836,494 ) $ 23,933 Deferred revenue — 60 4,592 56,509 — 61,161 Accrued interest 4,637 3,223 2,056 — — 9,916 Accrued taxes 4,309 — — 40,639 (23,148 ) 21,800 Accrued salaries, wages and benefits — 25,851 1,103 7,148 — 34,102 Self-insurance reserves — 5,386 1,565 16,426 — 23,377 Current derivative liability 7,062 4,729 — — — 11,791 Other accrued liabilities 508 8,134 122 3,375 — 12,139 369,034 251,278 42,129 395,420 (859,642 ) 198,219 Deferred Tax Liability — — 49,695 127,645 (24,827 ) 152,513 Derivative Liability 8,438 6,211 — — — 14,649 Other Liabilities — 6,105 — 11,766 — 17,871 Long-Term Debt: Term debt 346,969 247,890 13,991 — — 608,850 Notes 294,897 205,103 450,000 — — 950,000 641,866 452,993 463,991 — — 1,558,850 Equity 96,217 300,306 115,150 1,148,996 (1,564,452 ) 96,217 $ 1,115,555 $ 1,016,893 $ 670,965 $ 1,683,827 $ (2,448,921 ) $ 2,038,319 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING BALANCE SHEET September 28, 2014 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total ASSETS Current Assets: Cash and cash equivalents $ 124,000 $ 2,194 $ 52,792 $ 10,388 $ — $ 189,374 Receivables 11 131,297 88,605 651,998 (830,649 ) 41,262 Inventories — 3,147 1,833 25,481 — 30,461 Current deferred tax asset — 5,430 800 3,445 — 9,675 Other current assets 1,084 5,863 14,219 5,847 (13,028 ) 13,985 125,095 147,931 158,249 697,159 (843,677 ) 284,757 Property and Equipment (net) 459,332 8,105 230,723 819,971 — 1,518,131 Investment in Park 560,750 837,800 163,809 60,788 (1,623,147 ) — Goodwill 9,061 — 112,234 111,218 — 232,513 Other Intangibles, net — — 15,911 22,855 — 38,766 Deferred Tax Asset — 29,935 — — (29,935 ) — Other Assets 11,147 21,071 8,587 2,104 — 42,909 $ 1,165,385 $ 1,044,842 $ 689,513 $ 1,714,095 $ (2,496,759 ) $ 2,117,076 LIABILITIES AND PARTNERS’ EQUITY Current Liabilities: Current maturities of long-term debt $ 2,621 $ 1,873 $ 106 $ — $ — $ 4,600 Accounts payable 340,850 208,763 22,485 280,417 (830,649 ) 21,866 Deferred revenue — — 4,682 43,459 — 48,141 Accrued interest 2,579 1,552 7,877 — — 12,008 Accrued taxes 5,255 6,534 — 39,646 (13,028 ) 38,407 Accrued salaries, wages and benefits — 29,505 1,962 10,672 — 42,139 Self-insurance reserves — 5,797 1,747 16,387 — 23,931 Other accrued liabilities 446 5,388 693 1,865 — 8,392 351,751 259,412 39,552 392,446 (843,677 ) 199,484 Deferred Tax Liability — — 55,676 131,648 (29,935 ) 157,389 Derivative Liability 15,115 10,687 — — — 25,802 Other Liabilities 20 4,688 — 11,887 — 16,595 Long-Term Debt: Term debt 350,046 250,088 14,116 — — 614,250 Notes 294,897 205,103 450,000 — — 950,000 644,943 455,191 464,116 — — 1,564,250 Equity 153,556 314,864 130,169 1,178,114 (1,623,147 ) 153,556 $ 1,165,385 $ 1,044,842 $ 689,513 $ 1,714,095 $ (2,496,759 ) $ 2,117,076
Condensed Consolidating Statement of Operations and Other Comprehensive Income (Loss)	CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended September 27, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 96,104 $ 140,898 $ 74,383 $ 565,908 $ (232,656 ) $ 644,637 Costs and expenses: Cost of food, merchandise, and games revenues — 301 5,911 45,962 — 52,174 Operating expenses 1,167 67,890 16,884 102,624 — 188,565 Selling, general and administrative 483 16,979 4,417 39,515 — 61,394 Depreciation and amortization — 10 7,399 51,650 — 59,059 Loss on impairment / retirement of fixed assets, net — — 240 5,513 — 5,753 1,650 85,180 34,851 245,264 — 366,945 Operating Income 94,454 55,718 39,532 320,644 (232,656 ) 277,692 Interest expense (income), net 8,640 6,994 6,356 165 — 22,155 Net effect of swaps (775 ) (664 ) — — — (1,439 ) Unrealized / realized foreign currency gain — — 33,891 — — 33,891 Other (income) expense 189 (7,803 ) 1,518 6,096 — — Income from investment in affiliates (84,099 ) (48,408 ) (13,536 ) (12,510 ) 158,553 — Income before taxes 170,499 105,599 11,303 326,893 (391,209 ) 223,085 Provision (benefit) for taxes 6,348 21,979 (1,207 ) 31,814 — 58,934 Net income $ 164,151 $ 83,620 $ 12,510 $ 295,079 $ (391,209 ) $ 164,151 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment 7,688 — 7,688 — (7,688 ) 7,688 Unrealized loss on cash flow hedging derivatives (2,978 ) (934 ) — — 934 (2,978 ) Other comprehensive income (loss), (net of tax) 4,710 (934 ) 7,688 — (6,754 ) 4,710 Total Comprehensive income $ 168,861 $ 82,686 $ 20,198 $ 295,079 $ (397,963 ) $ 168,861 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months Ended September 28, 2014 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 85,161 $ 158,384 $ 76,325 $ 516,002 $ (240,554 ) $ 595,318 Costs and expenses: Cost of food, merchandise, and games revenues — 2,622 5,743 38,447 — 46,812 Operating expenses 1,248 77,814 17,561 322,580 (240,554 ) 178,649 Selling, general and administrative 1,307 35,241 5,082 15,575 — 57,205 Depreciation and amortization 19,709 166 8,685 29,684 — 58,244 Loss on impairment / retirement of fixed assets, net 532 1 229 713 — 1,475 22,796 115,844 37,300 406,999 (240,554 ) 342,385 Operating Income 62,365 42,540 39,025 109,003 — 252,933 Interest expense (income), net 10,622 7,073 6,243 (2,492 ) — 21,446 Net effect of swaps (666 ) (421 ) — — — (1,087 ) Loss on early debt extinguishment — — (246 ) — — (246 ) Unrealized / realized foreign currency gain — — 21,515 — — 21,515 Other (income) expense 187 (2,415 ) 531 1,697 — — Income from investment in affiliates (114,725 ) (58,671 ) (14,629 ) (23,774 ) 211,799 — Income before taxes 166,947 96,974 25,611 133,572 (211,799 ) 211,305 Provision (benefit) for taxes 5,045 12,717 1,836 29,805 — 49,403 Net income $ 161,902 $ 84,257 $ 23,775 $ 103,767 $ (211,799 ) $ 161,902 Other comprehensive income, (net of tax): Cumulative foreign currency translation adjustment 2,975 — 2,975 — (2,975 ) 2,975 Unrealized loss on cash flow hedging derivatives 2,726 807 — — (807 ) 2,726 Other comprehensive income, (net of tax) 5,701 807 2,975 — (3,782 ) 5,701 Total Comprehensive income $ 167,603 $ 85,064 $ 26,750 $ 103,767 $ (215,581 ) $ 167,603 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Nine Months Ended September 27, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 132,792 $ 205,178 $ 102,464 $ 961,258 $ (332,830 ) $ 1,068,862 Costs and expenses: — Cost of food, merchandise, and games revenues — 372 8,503 81,993 — 90,868 Operating expenses 1,423 142,366 36,245 243,986 — 424,020 Selling, general and administrative 1,856 39,250 8,624 83,547 — 133,277 Depreciation and amortization — 28 12,895 97,252 — 110,175 Loss on impairment / retirement of fixed assets, net — — 344 9,092 — 9,436 3,279 182,016 66,611 515,870 — 767,776 Operating Income 129,513 23,162 35,853 445,388 (332,830 ) 301,086 Interest expense (income), net 24,634 21,048 18,781 (348 ) — 64,115 Net effect of swaps (1,518 ) (1,444 ) — — — (2,962 ) Unrealized / realized foreign currency loss — — 64,198 — — 64,198 Other (income) expense 564 (15,634 ) 3,223 11,847 — — Income from investment in affiliates (42,244 ) (30,060 ) (18,624 ) 12,089 78,839 — Income before taxes 148,077 49,252 (31,725 ) 421,800 (411,669 ) 175,735 Provision (benefit) for taxes 10,176 7,485 (19,636 ) 39,809 — 37,834 Net income $ 137,901 $ 41,767 $ (12,089 ) $ 381,991 $ (411,669 ) $ 137,901 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment 13,144 — 13,144 — (13,144 ) 13,144 Unrealized loss on cash flow hedging derivatives (3,576 ) (1,236 ) — — 1,236 (3,576 ) Other comprehensive income (loss), (net of tax) 9,568 (1,236 ) 13,144 — (11,908 ) 9,568 Total Comprehensive income $ 147,469 $ 40,531 $ 1,055 $ 381,991 $ (423,577 ) $ 147,469 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the Nine Months Ended September 28, 2014 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total Net revenues $ 133,000 $ 246,800 $ 110,354 $ 884,327 $ (375,683 ) $ 998,798 Costs and expenses: Cost of food, merchandise, and games revenues — 2,701 8,625 71,561 — 82,887 Operating expenses 3,908 155,169 39,622 583,175 (375,683 ) 406,191 Selling, general and administrative 4,170 79,408 9,841 31,807 — 125,226 Depreciation and amortization 34,194 269 15,187 59,875 — 109,525 Gain on sale of other assets — — — (921 ) — (921 ) Loss on impairment / retirement of fixed assets, net 781 — 229 1,677 — 2,687 43,053 237,547 73,504 747,174 (375,683 ) 725,595 Operating Income 89,947 9,253 36,850 137,153 — 273,203 Interest expense (income), net 31,354 21,438 27,644 (6,430 ) — 74,006 Net effect of swaps (650 ) (381 ) — — — (1,031 ) Loss on early debt extinguishment — — 29,027 — — 29,027 Unrealized / realized foreign currency loss — — 22,597 — — 22,597 Other (income) expense 562 (8,104 ) 1,436 6,106 — — (Income) loss from investment in affiliates (72,051 ) (33,249 ) (21,141 ) 6,399 120,042 — Income (loss) before taxes 130,732 29,549 (22,713 ) 131,078 (120,042 ) 148,604 Provision (benefit) for taxes 8,468 (1,186 ) (16,315 ) 35,373 — 26,340 Net income (loss) $ 122,264 $ 30,735 $ (6,398 ) $ 95,705 $ (120,042 ) $ 122,264 Other comprehensive income (loss), (net of tax): Cumulative foreign currency translation adjustment 2,279 — 2,279 — (2,279 ) 2,279 Unrealized loss on cash flow hedging derivatives (165 ) (10 ) — — 10 (165 ) Other comprehensive income (loss), (net of tax) 2,114 (10 ) 2,279 — (2,269 ) 2,114 Total Comprehensive income (loss) $ 124,378 $ 30,725 $ (4,119 ) $ 95,705 $ (122,311 ) $ 124,378
Condensed Consolidating Statement of Cash Flows	CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Nine Months Ended September 27, 2015 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total NET CASH FROM OPERATING ACTIVITIES $ 76,056 $ 30 $ 31,546 $ 239,848 $ (3,408 ) $ 344,072 CASH FLOWS FOR INVESTING ACTIVITIES Intercompany receivables (payments) receipts — — (8,296 ) (91,289 ) 99,585 — Purchase of preferred equity investment — (2,000 ) — — — (2,000 ) Capital expenditures — — (6,610 ) (137,866 ) — (144,476 ) Net cash for investing activities — (2,000 ) (14,906 ) (229,155 ) 99,585 (146,476 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Distributions paid (127,854 ) — — — 1,587 (126,267 ) Intercompany payables (payments) receipts 103,798 3,636 (7,849 ) — (99,585 ) — Tax effect of units involved in option exercises and treasury unit transactions — (2,048 ) — — — (2,048 ) Net cash from (for) financing activities (24,056 ) 1,588 (7,849 ) — (97,998 ) (128,315 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — (4,798 ) — — (4,798 ) CASH AND CASH EQUIVALENTS Net increase (decrease) for the period 52,000 (382 ) 3,993 10,693 (1,821 ) 64,483 Balance, beginning of period 80,000 382 45,519 5,939 — 131,840 Balance, end of period $ 132,000 $ — $ 49,512 $ 16,632 $ (1,821 ) $ 196,323 CEDAR FAIR, L.P. UNAUDITED CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS For the Nine Months Ended September 28, 2014 (In thousands) Cedar Fair L.P. (Parent) Co-Issuer Subsidiary (Magnum) Co-Issuer Subsidiary (Cedar Canada) Guarantor Subsidiaries Eliminations Total NET CASH FROM OPERATING $ 122,796 $ 11,832 $ 14,637 $ 164,278 $ (1,824 ) $ 311,719 CASH FLOWS FROM (FOR) INVESTING ACTIVITIES Intercompany receivables (payments) receipts — 13,794 — (77,332 ) 63,538 — Sale of non-core asset — — — 1,377 — 1,377 Capital expenditures (55,105 ) (257 ) (14,394 ) (67,257 ) — (137,013 ) Net cash from (for) investing activities (55,105 ) 13,537 (14,394 ) (143,212 ) 63,538 (135,636 ) CASH FLOWS FROM (FOR) FINANCING ACTIVITIES Note borrowings — — 450,000 — — 450,000 Note payments, including amounts paid for early termination — — (426,148 ) — — (426,148 ) Distributions paid (119,292 ) — — — 1,824 (117,468 ) Payment of debt issuance costs — — (9,795 ) — — (9,795 ) Intercompany payables (payments) receipts 100,601 (26,534 ) 3,486 (14,015 ) (63,538 ) — Excess tax benefit from unit-based compensation expense — (785 ) — — — (785 ) Net cash from (for) financing activities (18,691 ) (27,319 ) 17,543 (14,015 ) (61,714 ) (104,196 ) EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS — — (569 ) — — (569 ) CASH AND CASH EQUIVALENTS Net increase (decrease) for the period 49,000 (1,950 ) 17,217 7,051 — 71,318 Balance, beginning of period 75,000 4,144 35,575 3,337 — 118,056 Balance, end of period $ 124,000 $ 2,194 $ 52,792 $ 10,388 $ — $ 189,374

Significant Accounting and Re27

Significant Accounting and Reporting Policies New Accounting Pronouncements (Details) - USD ($) $ in Millions	Sep. 27, 2015	Dec. 31, 2014	Sep. 28, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums	$ 20.9	$ 24.6	$ 25.9

Interim Reporting (Details)

Interim Reporting (Details)	9 Months Ended
Interim Reporting (Details)	Sep. 27, 2015property
Nature of Operations [Line Items]
Number of amusement parks owned and operated	11
Number of outdoor water parks owned and operated	3
Number of indoor water parks owned and operated	1
Number of hotels owned and operated	5
Minimum [Member]
Nature of Operations [Line Items]
Operating period	130 days
Maximum [Member]
Nature of Operations [Line Items]
Operating period	140 days

Goodwill and Other Intangible29

Goodwill and Other Intangible Assets Goodwill (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 27, 2015	Sep. 28, 2014
Goodwill [Roll Forward]
Goodwill (gross), beginning of period	$ 308,159	$ 317,957
Accumulated Impairment Losses, beginning of period	(79,868)	(79,868)
Goodwill (net), beginning of period	228,291	238,089
Foreign currency translation	(13,972)	(5,576)
Goodwill (gross), end of period	294,187	312,381
Accumulated Impairment Losses, ending of period	(79,868)	(79,868)
Goodwill (net), end of period	214,319	232,513
Goodwill (gross)	308,159	317,957
Accumulated Impairment Losses	(79,868)	(79,868)
Goodwill (net)	$ 228,291	$ 238,089

Goodwill and Other Intangible30

Goodwill and Other Intangible Assets Other Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 27, 2015	Dec. 31, 2014	Sep. 28, 2014
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Carrying Amount/Value	$ 35,705	$ 37,683	$ 38,280
Accumulated Amortization	361	310	413
Total other intangible assets, gross carrying amount	36,610	38,501	39,179
Total other intangibe assets, net carrying value	36,249	38,191	38,766
License / Franchise Agreements [Member]
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Gross Carrying Amount	905	818	899
Accumulated Amortization	361	310	413
Net Carrying Value	$ 544	$ 508	$ 486

Long-Term Debt (Details)

Long-Term Debt (Details) $ in Millions	9 Months Ended
Long-Term Debt (Details) $ in Millions	Sep. 27, 2015USD ($)	Jun. 03, 2014USD ($)	Mar. 31, 2013USD ($)	Jul. 30, 2010USD ($)
Debt Instrument [Line Items]
Debt Instrument Consolidated Leverage Ratio Requirement	5.25
Commitment fee on unused portion of credit facilities	0.38%
Notes Payable Due 2024 [Domain] \| Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount		$ 450
Debt Instrument, Interest Rate, Stated Percentage		5.375%
Redemption percentage of original face amount	100.00%
Early call date, percentage of notes availabe for redemption	35.00%
Early call date, premium price, percentage	105.375%
Notes Payable, Due 2018 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Restricted payment	$ 60
Notes Payable, Due 2018 [Member] \| Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount				$ 405
Debt Instrument, Interest Rate, Stated Percentage				9.125%
Notes Payable Due 2021 [Member] [Domain] \| Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount			$ 500
Debt Instrument, Interest Rate, Stated Percentage			5.25%
Redemption percentage of original face amount	100.00%
Early call date, percentage of notes availabe for redemption	35.00%
Early call date, premium price, percentage	105.25%
Credit Agreement 2013 [Member] [Domain]
Debt Instrument [Line Items]
Debt Instrument, Face Amount			$ 885
Consolidated Leverage Ratio Decrease	0.25
Pro-forma consolidated leverage ratio	5
Total-Indebtedness-to-Consolidated-Cash-Flow Ratio requirement, period of measurement, annual	12 months
Total-Indebtedness-to-Consolidated-Cash-Flow Ratio requirement	5
Total-Indebtedness-to-Consolidated-Cash-Flow Ratio requirement, period of measurement, quarterly	3 months
Credit Agreement 2013 [Member] [Domain] \| Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument Consolidated Leverage Ratio Requirement	5.75
Restricted payment	$ 60
Credit Agreement 2013 [Member] [Domain] \| Canadian Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 15
Credit Agreement 2013 [Member] [Domain] \| Canadian Revolving Credit Facility Cad and USD [Domain]
Debt Instrument [Line Items]
Interest rate margin over LIBOR	2.25%
Credit Agreement 2013 [Member] [Domain] \| Senior Secured Term Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount			630
Debt Instrument, Periodic Payment	$ 6.3
Interest rate margin over LIBOR	2.50%
Interest rate LIBOR floor	0.75%
Credit Agreement 2013 [Member] [Domain] \| Senior Secured Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt Instrument, Face Amount			$ 255
Original Issue Discount [Member] \| Senior Unsecured Notes [Member]
Debt Instrument [Line Items]
Unamortized discount				$ 5.6
Effective interest rate percentage				9.375%

Derivative Financial Instrume32

Derivative Financial Instruments Schedule of Derivatives (Details)	3 Months Ended		9 Months Ended
	Sep. 27, 2015USD ($)contract	Sep. 28, 2014USD ($)	Sep. 27, 2015USD ($)contract	Sep. 28, 2014USD ($)
Derivative [Line Items]
Net effect of swaps	$ 1,439,000	$ 1,087,000	$ 2,962,000	$ 1,031,000
Debt instrument, LIBOR floor, decrease to percent	1.00%		1.00%
Debt instrument, LIBOR floor, decrease from percent	1.50%		1.50%
Forward-Starting Interest Rate Swap [Member] \| Forward Starting Interest Rate Swap 12 [Member]
Derivative [Line Items]
Notional amount	$ 200,000,000		$ 200,000,000
Fixed interest rate	3.00%		3.00%
Forward-Starting Interest Rate Swap [Member] \| Forward Starting Interest Rate Swap 13 [Member]
Derivative [Line Items]
Notional amount	$ 100,000,000		$ 100,000,000
Fixed interest rate	3.00%		3.00%
Forward-Starting Interest Rate Swap [Member] \| Forward Starting Interest Rate Swap 14 [Member]
Derivative [Line Items]
Notional amount	$ 100,000,000		$ 100,000,000
Fixed interest rate	2.996%		2.996%
Forward-Starting Interest Rate Swap [Member] \| Forward Starting Interest Rate Swap 15 [Member]
Derivative [Line Items]
Notional amount	$ 100,000,000		$ 100,000,000
Fixed interest rate	2.70%		2.70%
Interest Rate Swap [Member]
Derivative [Line Items]
Amortization of Deferred Hedge Gains	$ 1,700,000	2,000,000	$ 5,100,000	6,000,000
Cash Flow Hedging [Member] \| Forward-Starting Interest Rate Swap [Member]
Derivative [Line Items]
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	$ 200,000		$ 200,000
Cash Flow Hedging [Member] \| Forward-Starting Interest Rate Swap [Member] \| 2013 forwards [Member]
Derivative [Line Items]
Average rate	2.94%		2.94%
Derivative, amount of hedged item	$ 500,000,000		$ 500,000,000
Number of derivative instruments \| contract	4		4
Designated As Hedging [Member]
Derivative [Line Items]
Notional amount	$ 500,000,000		$ 500,000,000
Fixed interest rate	2.94%		2.94%
Interest Rate Cash Flow Hedge Gain (Loss) to be Reclassified During Next 12 Months, Net	$ 0		$ 0
Designated As Hedging [Member] \| Cash Flow Hedging [Member] \| Interest Rate Swap [Member]
Derivative [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	(5,237,000)	1,235,000	(9,393,000)	(6,129,000)
Not Designated As Hedging [Member]
Derivative [Line Items]
Notional amount	$ 800,000,000		$ 800,000,000
Average rate	2.38375%		2.38375%
Not Designated As Hedging [Member] \| Forward-Starting Interest Rate Swap [Member] \| Forward Starting Interest Rate Swap 1 [Member]
Derivative [Line Items]
Notional amount	$ 200,000,000		$ 200,000,000
Fixed interest rate	2.27%		2.27%
Not Designated As Hedging [Member] \| Forward-Starting Interest Rate Swap [Member] \| Forward Starting Interest Rate Swap 2 [Member]
Derivative [Line Items]
Notional amount	$ 150,000,000		$ 150,000,000
Fixed interest rate	2.427%		2.427%
Not Designated As Hedging [Member] \| Forward-Starting Interest Rate Swap [Member] \| Forward Starting Interest Rate Swap 3 [Member]
Derivative [Line Items]
Notional amount	$ 75,000,000		$ 75,000,000
Fixed interest rate	2.298%		2.298%
Not Designated As Hedging [Member] \| Forward-Starting Interest Rate Swap [Member] \| Forward Starting Interest Rate Swap 4 [Member]
Derivative [Line Items]
Notional amount	$ 70,000,000		$ 70,000,000
Fixed interest rate	2.54%		2.54%
Not Designated As Hedging [Member] \| Forward-Starting Interest Rate Swap [Member] \| Forward Starting Interest Rate Swap 5 [Member]
Derivative [Line Items]
Notional amount	$ 50,000,000		$ 50,000,000
Fixed interest rate	2.54%		2.54%
Not Designated As Hedging [Member] \| Forward-Starting Interest Rate Swap [Member] \| Forward Starting Interest Rate Swap 6 [Member]
Derivative [Line Items]
Notional amount	$ 50,000,000		$ 50,000,000
Fixed interest rate	2.54%		2.54%
Not Designated As Hedging [Member] \| Forward-Starting Interest Rate Swap [Member] \| Forward Starting Interest Rate Swap 7 [Member]
Derivative [Line Items]
Notional amount	$ 50,000,000		$ 50,000,000
Fixed interest rate	2.427%		2.427%
Not Designated As Hedging [Member] \| Forward-Starting Interest Rate Swap [Member] \| Forward Starting Interest Rate Swap 8 [Member]
Derivative [Line Items]
Notional amount	$ 50,000,000		$ 50,000,000
Fixed interest rate	2.293%		2.293%
Not Designated As Hedging [Member] \| Forward-Starting Interest Rate Swap [Member] \| Forward Starting Interest Rate Swap 9 [Member]
Derivative [Line Items]
Notional amount	$ 50,000,000		$ 50,000,000
Fixed interest rate	2.293%		2.293%
Not Designated As Hedging [Member] \| Forward-Starting Interest Rate Swap [Member] \| Forward Starting Interest Rate Swap 10 [Member]
Derivative [Line Items]
Notional amount	$ 30,000,000		$ 30,000,000
Fixed interest rate	2.54%		2.54%
Not Designated As Hedging [Member] \| Forward-Starting Interest Rate Swap [Member] \| Forward Starting Interest Rate Swap 11 [Member]
Derivative [Line Items]
Notional amount	$ 25,000,000		$ 25,000,000
Fixed interest rate	2.298%		2.298%
Credit Agreement 2013 [Member] [Domain] \| Senior Secured Term Loan [Member]
Derivative [Line Items]
Interest rate LIBOR floor	0.75%		0.75%
Net Effect of Swaps [Member] \| Not Designated As Hedging [Member] \| Interest Rate Swap [Member]
Derivative [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Income, Net	$ 3,125,000	$ 3,073,000	$ 8,021,000	$ 6,991,000

Derivative Financial Instrume33

Derivative Financial Instruments Balance Sheet Location (Details) - USD ($) $ in Thousands	Sep. 27, 2015	Dec. 31, 2014	Sep. 28, 2014
Derivatives, Fair Value [Line Items]
Derivative Liability	$ (24,042)	$ (14,649)	$ (25,802)
Derivative assets (liabilities), at fair value, net	(27,812)	(26,440)	(25,802)
Current derivative liability	3,770	11,791	0
Designated As Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative assets (liabilities), at fair value, net	24,042	14,649	10,044
Not Designated As Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative assets (liabilities), at fair value, net	(3,770)	(11,791)	(15,758)
Interest Rate Swap [Member] \| Designated As Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability	(24,042)	(14,649)	(10,044)
Interest Rate Swap [Member] \| Not Designated As Hedging [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability	0	0	(15,758)
Current derivative liability	3,770	$ 11,791	$ 0
Cash Flow Hedging [Member] \| Forward-Starting Interest Rate Swap [Member]
Derivatives, Fair Value [Line Items]
Accumulated Other Comprehensive Income (Loss), Cumulative Changes in Net Gain (Loss) from Cash Flow Hedges, Effect Net of Tax	$ 200

Derivative Financial Instrume34

Derivative Financial Instruments Income Statement Location (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 27, 2015	Sep. 28, 2014	Sep. 27, 2015	Sep. 28, 2014
Derivative Instruments, Gain (Loss) [Line Items]
Net effect of swaps	$ (1,439)	$ (1,087)	$ (2,962)	$ (1,031)
Interest Rate Swap [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Amortization of Deferred Hedge Gains	1,700	2,000	5,100	6,000
Designated As Hedging [Member] \| Interest Rate Swap [Member] \| Cash Flow Hedging [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Derivative Instruments, Gain (Loss) Recognized in Other Comprehensive Income (Loss), Effective Portion, Net	(5,237)	1,235	(9,393)	(6,129)
Not Designated As Hedging [Member] \| Interest Rate Swap [Member] \| Net Effect of Swaps [Member]
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivative recognized in income	$ 3,125	$ 3,073	$ 8,021	$ 6,991

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Thousands	Sep. 27, 2015	Dec. 31, 2014	Sep. 28, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets (liabilities), at fair value, net	$ 27,812	$ 26,440	$ 25,802
Increase in net derivative liability	800	800	600
Designated As Hedging [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets (liabilities), at fair value, net	(24,042)	(14,649)	(10,044)
Not Designated As Hedging [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets (liabilities), at fair value, net	3,770	11,791	15,758
Current Derivative Liability [Member] \| Not Designated As Hedging [Member] \| Level 2 [Member] \| Fair Value, Measurements, Recurring [Member] \| Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets (liabilities), at fair value, net	3,770	11,791	0
Derivative Liability [Member] \| Designated As Hedging [Member] \| Level 2 [Member] \| Fair Value, Measurements, Recurring [Member] \| Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets (liabilities), at fair value, net	24,042	14,649	10,044
Derivative Liability [Member] \| Not Designated As Hedging [Member] \| Level 2 [Member] \| Fair Value, Measurements, Recurring [Member] \| Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets (liabilities), at fair value, net	0	0	15,758
Long-term Debt [Member] \| Level 2 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of term debt	(609,611)	(605,806)	(609,609)
Reported Value Measurement [Member] \| Current Derivative Liability [Member] \| Not Designated As Hedging [Member] \| Level 2 [Member] \| Fair Value, Measurements, Recurring [Member] \| Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets (liabilities), at fair value, net	3,770	11,791	0
Reported Value Measurement [Member] \| Derivative Liability [Member] \| Designated As Hedging [Member] \| Level 2 [Member] \| Fair Value, Measurements, Recurring [Member] \| Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets (liabilities), at fair value, net	24,042	14,649	10,044
Reported Value Measurement [Member] \| Derivative Liability [Member] \| Not Designated As Hedging [Member] \| Level 2 [Member] \| Fair Value, Measurements, Recurring [Member] \| Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative assets (liabilities), at fair value, net	0	0	15,758
Reported Value Measurement [Member] \| Long-term Debt [Member] \| Level 2 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of term debt	(608,850)	(608,850)	(614,250)
Notes Payable Due 2021 [Member] [Domain] \| Long-term Debt [Member] \| Level 1 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of notes	(507,500)	(501,250)	(487,500)
Notes Payable Due 2021 [Member] [Domain] \| Reported Value Measurement [Member] \| Long-term Debt [Member] \| Level 1 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of notes	(500,000)	(500,000)	(500,000)
Notes Payable Due 2024 [Domain] \| Long-term Debt [Member] \| Level 1 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of notes	(454,500)
Notes Payable Due 2024 [Domain] \| Long-term Debt [Member] \| Level 2 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of notes		(451,125)	(432,000)
Notes Payable Due 2024 [Domain] \| Reported Value Measurement [Member] \| Long-term Debt [Member] \| Level 1 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of notes	$ (450,000)
Notes Payable Due 2024 [Domain] \| Reported Value Measurement [Member] \| Long-term Debt [Member] \| Level 2 [Member] \| Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of notes		$ (450,000)	$ (450,000)

Earnings per Unit (Details)

Earnings per Unit (Details) - $ / shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 27, 2015	Sep. 28, 2014	Sep. 27, 2015	Sep. 28, 2014
Basic weighted average units outstanding	55,770	55,439	55,721	55,448
Effect of dilutive units:
Incremental units attributable to dilutive effect of deferred units	21	0	15	0
Dilutive Effect of Performance Units	0	0	9	0
Incremental units attributable to dilutive effect of restricted untis	365	123	271	186
Incremental Units Attributable To Share Based Payment Arrangements	126	213	102	131
Incremental Units Attributable To Phantom Unit Options	0	80	23	90
Diluted weighted average units outstanding	56,282	55,855	56,141	55,855
Net income (loss) per limited partner unit - basic	$ 2.94	$ 2.92	$ 2.47	$ 2.21
Net income (loss) per limited partner unit - diluted	$ 2.92	$ 2.90	$ 2.46	$ 2.19

Income and Partnership Taxes Un

Income and Partnership Taxes Unrecognized Tax Position (Details) $ in Millions	9 Months Ended
	Sep. 27, 2015USD ($)
Income Tax Disclosure [Abstract]
Unrecognized tax benefit	$ 1.1

Changes in Accumulated Other 38

Changes in Accumulated Other Comprehensive Income by Component Changes in AOCI by Component (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 27, 2015	Sep. 28, 2014	Sep. 27, 2015	Sep. 28, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, beginning	$ (5,772)	$ (18,595)	$ (10,630)	$ (15,008)
Other comprehensive income before reclassifications	3,248	4,023	5,182	(2,921)
Amounts reclassified from accumulated other comprehensive income	1,462	1,678	4,386	5,035
Net current-period other comprehensive income	4,710	5,701	9,568	2,114
Balance, ending	(1,062)	(12,894)	(1,062)	(12,894)
Other Comprehensive income before reclassification tax effect	797	(187)	1,431	928
Foreign currency translation adjustment, tax	(4,418)	(1,713)	(7,554)	(1,310)
Provision for taxes	58,934	49,403	37,834	26,340
Gains and Losses on Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, beginning	(17,164)	(17,904)	(16,566)	(15,013)
Other comprehensive income before reclassifications	(4,440)	1,048	(7,962)	(5,200)
Amounts reclassified from accumulated other comprehensive income	1,462	1,678	4,386	5,035
Net current-period other comprehensive income	(2,978)	2,726	(3,576)	(165)
Balance, ending	(20,142)	(15,178)	(20,142)	(15,178)
Foreign Currency Items [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Balance, beginning	11,392	(691)	5,936	5
Other comprehensive income before reclassifications	7,688	2,975	13,144	2,279
Amounts reclassified from accumulated other comprehensive income	0	0	0	0
Net current-period other comprehensive income	7,688	2,975	13,144	2,279
Balance, ending	19,080	2,284	19,080	2,284
Reclassification out of Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Provision for taxes	$ (224)	$ (307)	$ (673)	$ (922)

Changes in Accumulated Other 39

Changes in Accumulated Other Comprehensive Income by Component Reclassifications Out of AOCI (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 27, 2015	Sep. 28, 2014	Sep. 27, 2015	Sep. 28, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net effect of swaps	$ 1,439	$ 1,087	$ 2,962	$ 1,031
Provision (benefit) for taxes	(58,934)	(49,403)	(37,834)	(26,340)
Net income	164,151	161,902	137,901	122,264
Reclassification out of Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Provision (benefit) for taxes	224	307	673	922
Net income	1,462	1,678	4,386	5,035
Interest Rate Contracts [Member] \| Accumulated Net Gain (Loss) from Designated or Qualifying Cash Flow Hedges [Member] \| Reclassification out of Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Net effect of swaps	$ 1,686	$ 1,985	$ 5,059	$ 5,957

Consolidating Financial Infor40

Consolidating Financial Information of Guarantors and Issuers (Details) - Senior Unsecured Notes [Member] - Notes Payable Due 2021 and 2024 [Member]	Sep. 27, 2015
Condensed Financial Statements, Captions [Line Items]
Subsidiary Ownership Percentage Guaranteering Notes	100.00%
Subsidiary Guarantor Ownership Percentage	100.00%

Consolidating Financial Infor41

Consolidating Financial Information of Guarantors and Issuers Balance Sheet (Details) - USD ($) $ in Thousands	Sep. 27, 2015	Dec. 31, 2014	Sep. 28, 2014	Dec. 31, 2013
Current Assets:
Cash and cash equivalents	$ 196,323	$ 131,840	$ 189,374	$ 118,056
Receivables	44,979	27,395	41,262
Inventories	30,162	25,883	30,461
Current deferred tax asset	9,264	9,265	9,675
Other current assets	14,085	9,334	13,985
Total current assets	294,813	203,717	284,757
Property and equipment (net)	1,515,082	1,526,551	1,518,131
Investment In Park	0	0	0
Goodwill	214,319	228,291	232,513	238,089
Other intangibes, net	36,249	38,191	38,766
Deferred Tax Asset	0	0	0
Other Assets	38,483	41,569	42,909
Total Assets	2,098,946	2,038,319	2,117,076
Current Liabilities:
Current maturities of long-term debt	0	0	4,600
Accounts payable	21,418	23,933	21,866
Deferred revenue	51,944	61,161	48,141
Accrued interest	11,898	9,916	12,008
Accrued taxes	49,735	21,800	38,407
Accrued salaries, wages and benefits	42,555	34,102	42,139
Self-insurance reserves	24,402	23,377	23,931
Current derivative liability	3,770	11,791	0
Other accrued liabilities	15,474	12,139	8,392
Total current liabilities	221,196	198,219	199,484
Deferred Tax Liability	154,228	152,513	157,389
Derivative Liability	24,042	14,649	25,802
Other Liabilities	15,488	17,871	16,595
Long-Term Debt:
Term debt	608,850	608,850	614,250
Notes	950,000	950,000	950,000
Total long-term debt	1,558,850	1,558,850	1,564,250
Equity	125,142	96,217	153,556
Total Partners' Equity and Liabilities	2,098,946	2,038,319	2,117,076
Cedar Fair L.P. (Parent) [Member]
Current Assets:
Cash and cash equivalents	132,000	80,000	124,000	75,000
Receivables	478	8	11
Inventories	0	0	0
Current deferred tax asset	0	0	0
Other current assets	285	680	1,084
Total current assets	132,763	80,688	125,095
Property and equipment (net)	0	470,851	459,332
Investment In Park	760,412	544,340	560,750
Goodwill	674	9,061	9,061
Other intangibes, net	0	0	0
Deferred Tax Asset	0	0	0
Other Assets	4,883	10,615	11,147
Total Assets	898,732	1,115,555	1,165,385
Current Liabilities:
Current maturities of long-term debt			2,621
Accounts payable	457,441	352,518	340,850
Deferred revenue	0	0	0
Accrued interest	1,199	4,637	2,579
Accrued taxes	2,548	4,309	5,255
Accrued salaries, wages and benefits	0	0	0
Self-insurance reserves	0	0	0
Current derivative liability	2,257	7,062
Other accrued liabilities	1,183	508	446
Total current liabilities	464,628	369,034	351,751
Deferred Tax Liability	0	0	0
Derivative Liability	14,065	8,438	15,115
Other Liabilities	0	0	20
Long-Term Debt:
Term debt	0	346,969	350,046
Notes	294,897	294,897	294,897
Total long-term debt	294,897	641,866	644,943
Equity	125,142	96,217	153,556
Total Partners' Equity and Liabilities	898,732	1,115,555	1,165,385
Guarantor Subsidiaries Co Issuer Subsidiary Magnum [Member]
Current Assets:
Cash and cash equivalents	0	382	2,194	4,144
Receivables	139,898	143,931	131,297
Inventories	124	2,074	3,147
Current deferred tax asset	4,547	4,547	5,430
Other current assets	25	2,079	5,863
Total current assets	144,594	153,013	147,931
Property and equipment (net)	5,602	5,630	8,105
Investment In Park	876,248	812,549	837,800
Goodwill	0	0	0
Other intangibes, net	0	0	0
Deferred Tax Asset	23,112	24,827	29,935
Other Assets	19,903	20,874	21,071
Total Assets	1,069,459	1,016,893	1,044,842
Current Liabilities:
Current maturities of long-term debt			1,873
Accounts payable	155,898	203,895	208,763
Deferred revenue	30	60	0
Accrued interest	2,793	3,223	1,552
Accrued taxes	36,440	0	6,534
Accrued salaries, wages and benefits	31,277	25,851	29,505
Self-insurance reserves	7,861	5,386	5,797
Current derivative liability	1,513	4,729
Other accrued liabilities	3,641	8,134	5,388
Total current liabilities	239,453	251,278	259,412
Deferred Tax Liability	0	0	0
Derivative Liability	9,976	6,211	10,687
Other Liabilities	4,088	6,105	4,688
Long-Term Debt:
Term debt	247,890	247,890	250,088
Notes	205,103	205,103	205,103
Total long-term debt	452,993	452,993	455,191
Equity	362,949	300,306	314,864
Total Partners' Equity and Liabilities	1,069,459	1,016,893	1,044,842
Co-Issuer Subsidiary (Cedar Canada) [Member]
Current Assets:
Cash and cash equivalents	49,512	45,519	52,792	35,575
Receivables	117,605	85,838	88,605
Inventories	1,496	1,594	1,833
Current deferred tax asset	674	674	800
Other current assets	747	23,818	14,219
Total current assets	170,034	157,443	158,249
Property and equipment (net)	183,842	218,260	230,723
Investment In Park	178,052	163,904	163,809
Goodwill	94,040	108,012	112,234
Other intangibes, net	13,330	15,312	15,911
Deferred Tax Asset	0	0	0
Other Assets	6,660	8,034	8,587
Total Assets	645,958	670,965	689,513
Current Liabilities:
Current maturities of long-term debt			106
Accounts payable	3,062	32,691	22,485
Deferred revenue	4,582	4,592	4,682
Accrued interest	7,906	2,056	7,877
Accrued taxes	991	0	0
Accrued salaries, wages and benefits	2,012	1,103	1,962
Self-insurance reserves	1,391	1,565	1,747
Current derivative liability	0	0
Other accrued liabilities	601	122	693
Total current liabilities	20,545	42,129	39,552
Deferred Tax Liability	49,695	49,695	55,676
Derivative Liability	0	0	0
Other Liabilities	0	0	0
Long-Term Debt:
Term debt	13,991	13,991	14,116
Notes	450,000	450,000	450,000
Total long-term debt	463,991	463,991	464,116
Equity	111,727	115,150	130,169
Total Partners' Equity and Liabilities	645,958	670,965	689,513
Guarantor Subsidiaries [Member]
Current Assets:
Cash and cash equivalents	16,632	5,939	10,388	3,337
Receivables	702,444	634,112	651,998
Inventories	28,542	22,215	25,481
Current deferred tax asset	4,043	4,044	3,445
Other current assets	13,028	5,905	5,847
Total current assets	764,689	672,215	697,159
Property and equipment (net)	1,325,638	831,810	819,971
Investment In Park	42,485	43,659	60,788
Goodwill	119,605	111,218	111,218
Other intangibes, net	22,919	22,879	22,855
Deferred Tax Asset	0	0	0
Other Assets	7,037	2,046	2,104
Total Assets	2,282,373	1,683,827	1,714,095
Current Liabilities:
Current maturities of long-term debt			0
Accounts payable	322,284	271,323	280,417
Deferred revenue	47,332	56,509	43,459
Accrued interest	0	0	0
Accrued taxes	9,756	40,639	39,646
Accrued salaries, wages and benefits	9,266	7,148	10,672
Self-insurance reserves	15,150	16,426	16,387
Current derivative liability	0	0
Other accrued liabilities	10,049	3,375	1,865
Total current liabilities	413,837	395,420	392,446
Deferred Tax Liability	127,645	127,645	131,648
Derivative Liability	1	0	0
Other Liabilities	11,400	11,766	11,887
Long-Term Debt:
Term debt	346,969	0	0
Notes	0	0	0
Total long-term debt	346,969	0	0
Equity	1,382,521	1,148,996	1,178,114
Total Partners' Equity and Liabilities	2,282,373	1,683,827	1,714,095
Eliminations [Member]
Current Assets:
Cash and cash equivalents	(1,821)	0	0	$ 0
Receivables	(915,446)	(836,494)	(830,649)
Inventories	0	0	0
Current deferred tax asset	0	0	0
Other current assets	0	(23,148)	(13,028)
Total current assets	(917,267)	(859,642)	(843,677)
Property and equipment (net)	0	0	0
Investment In Park	(1,857,197)	(1,564,452)	(1,623,147)
Goodwill	0	0	0
Other intangibes, net	0	0	0
Deferred Tax Asset	(23,112)	(24,827)	(29,935)
Other Assets	0	0	0
Total Assets	(2,797,576)	(2,448,921)	(2,496,759)
Current Liabilities:
Current maturities of long-term debt			0
Accounts payable	(917,267)	(836,494)	(830,649)
Deferred revenue	0	0	0
Accrued interest	0	0	0
Accrued taxes	0	(23,148)	(13,028)
Accrued salaries, wages and benefits	0	0	0
Self-insurance reserves	0	0	0
Current derivative liability	0	0
Other accrued liabilities	0	0	0
Total current liabilities	(917,267)	(859,642)	(843,677)
Deferred Tax Liability	(23,112)	(24,827)	(29,935)
Derivative Liability	0	0	0
Other Liabilities	0	0	0
Long-Term Debt:
Term debt	0	0	0
Notes	0	0	0
Total long-term debt	0	0	0
Equity	(1,857,197)	(1,564,452)	(1,623,147)
Total Partners' Equity and Liabilities	$ (2,797,576)	$ (2,448,921)	$ (2,496,759)

Consolidating Financial Infor42

Consolidating Financial Information of Guarantors and Issuers Income Statement (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 27, 2015	Sep. 28, 2014	Sep. 27, 2015	Sep. 28, 2014
Condensed Financial Statements, Captions [Line Items]
Net revenues	$ 644,637	$ 595,318	$ 1,068,862	$ 998,798
Costs and expenses:
Cost of food, merchandise, and games revenues	52,174	46,812	90,868	82,887
Operating expenses	188,565	178,649	424,020	406,191
Selling, general and administrative	61,394	57,205	133,277	125,226
Depreciation and amortization	59,059	58,244	110,175	109,525
Gain on sale of other assets	0	0	0	(921)
Loss on impairment / retirement of fixed assets, net	5,753	1,475	9,436	2,687
Total costs and expenses	366,945	342,385	767,776	725,595
Operating income	277,692	252,933	301,086	273,203
Interest expense (income), net	22,155	21,446	64,115	74,006
Net effect of swaps	(1,439)	(1,087)	(2,962)	(1,031)
Loss on early debt extinguishment	0	(246)	0	29,027
Foreign Currency Transaction Gain (Loss), before Tax	33,891	21,515	64,198	22,597
Other Income Expense	0	0	0	0
Income (Loss) from Equity Method Investments	0	0	0	0
Income before taxes	223,085	211,305	175,735	148,604
Provision for taxes	58,934	49,403	37,834	26,340
Net income	164,151	161,902	137,901	122,264
Other comprehensive income, (net of tax):
Cumulative foreign currency translation adjustment	7,688	2,975	13,144	2,279
Unrealized income (loss) on cash flow hedging derivatives	(2,978)	2,726	(3,576)	(165)
Other comprehensive income (loss), (net of tax)	4,710	5,701	9,568	2,114
Total Comprehensive Income (Loss)	168,861	167,603	147,469	124,378
Cedar Fair L.P. (Parent) [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	96,104	85,161	132,792	133,000
Costs and expenses:
Cost of food, merchandise, and games revenues	0	0	0	0
Operating expenses	1,167	1,248	1,423	3,908
Selling, general and administrative	483	1,307	1,856	4,170
Depreciation and amortization	0	19,709	0	34,194
Gain on sale of other assets				0
Loss on impairment / retirement of fixed assets, net	0	532	0	781
Total costs and expenses	1,650	22,796	3,279	43,053
Operating income	94,454	62,365	129,513	89,947
Interest expense (income), net	8,640	10,622	24,634	31,354
Net effect of swaps	(775)	(666)	(1,518)	(650)
Loss on early debt extinguishment		0		0
Foreign Currency Transaction Gain (Loss), before Tax	0	0	0	0
Other Income Expense	189	187	564	562
Income (Loss) from Equity Method Investments	(84,099)	(114,725)	(42,244)	(72,051)
Income before taxes	170,499	166,947	148,077	130,732
Provision for taxes	6,348	5,045	10,176	8,468
Net income	164,151	161,902	137,901	122,264
Other comprehensive income, (net of tax):
Cumulative foreign currency translation adjustment	7,688	2,975	13,144	2,279
Unrealized income (loss) on cash flow hedging derivatives	(2,978)	2,726	(3,576)	(165)
Other comprehensive income (loss), (net of tax)	4,710	5,701	9,568	2,114
Total Comprehensive Income (Loss)	168,861	167,603	147,469	124,378
Guarantor Subsidiaries Co Issuer Subsidiary Magnum [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	140,898	158,384	205,178	246,800
Costs and expenses:
Cost of food, merchandise, and games revenues	301	2,622	372	2,701
Operating expenses	67,890	77,814	142,366	155,169
Selling, general and administrative	16,979	35,241	39,250	79,408
Depreciation and amortization	10	166	28	269
Gain on sale of other assets				0
Loss on impairment / retirement of fixed assets, net	0	1	0	0
Total costs and expenses	85,180	115,844	182,016	237,547
Operating income	55,718	42,540	23,162	9,253
Interest expense (income), net	6,994	7,073	21,048	21,438
Net effect of swaps	(664)	(421)	(1,444)	(381)
Loss on early debt extinguishment		0		0
Foreign Currency Transaction Gain (Loss), before Tax	0	0	0	0
Other Income Expense	(7,803)	(2,415)	(15,634)	(8,104)
Income (Loss) from Equity Method Investments	(48,408)	(58,671)	(30,060)	(33,249)
Income before taxes	105,599	96,974	49,252	29,549
Provision for taxes	21,979	12,717	7,485	(1,186)
Net income	83,620	84,257	41,767	30,735
Other comprehensive income, (net of tax):
Cumulative foreign currency translation adjustment	0	0	0	0
Unrealized income (loss) on cash flow hedging derivatives	(934)	807	(1,236)	(10)
Other comprehensive income (loss), (net of tax)	(934)	807	(1,236)	(10)
Total Comprehensive Income (Loss)	82,686	85,064	40,531	30,725
Co-Issuer Subsidiary (Cedar Canada) [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	74,383	76,325	102,464	110,354
Costs and expenses:
Cost of food, merchandise, and games revenues	5,911	5,743	8,503	8,625
Operating expenses	16,884	17,561	36,245	39,622
Selling, general and administrative	4,417	5,082	8,624	9,841
Depreciation and amortization	7,399	8,685	12,895	15,187
Gain on sale of other assets				0
Loss on impairment / retirement of fixed assets, net	240	229	344	229
Total costs and expenses	34,851	37,300	66,611	73,504
Operating income	39,532	39,025	35,853	36,850
Interest expense (income), net	6,356	6,243	18,781	27,644
Net effect of swaps	0	0	0	0
Loss on early debt extinguishment		(246)		29,027
Foreign Currency Transaction Gain (Loss), before Tax	33,891	21,515	64,198	22,597
Other Income Expense	1,518	531	3,223	1,436
Income (Loss) from Equity Method Investments	(13,536)	(14,629)	(18,624)	(21,141)
Income before taxes	11,303	25,611	(31,725)	(22,713)
Provision for taxes	(1,207)	1,836	(19,636)	(16,315)
Net income	12,510	23,775	(12,089)	(6,398)
Other comprehensive income, (net of tax):
Cumulative foreign currency translation adjustment	7,688	2,975	13,144	2,279
Unrealized income (loss) on cash flow hedging derivatives	0	0	0	0
Other comprehensive income (loss), (net of tax)	7,688	2,975	13,144	2,279
Total Comprehensive Income (Loss)	20,198	26,750	1,055	(4,119)
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	565,908	516,002	961,258	884,327
Costs and expenses:
Cost of food, merchandise, and games revenues	45,962	38,447	81,993	71,561
Operating expenses	102,624	322,580	243,986	583,175
Selling, general and administrative	39,515	15,575	83,547	31,807
Depreciation and amortization	51,650	29,684	97,252	59,875
Gain on sale of other assets				(921)
Loss on impairment / retirement of fixed assets, net	5,513	713	9,092	1,677
Total costs and expenses	245,264	406,999	515,870	747,174
Operating income	320,644	109,003	445,388	137,153
Interest expense (income), net	165	(2,492)	(348)	(6,430)
Net effect of swaps	0	0	0	0
Loss on early debt extinguishment		0		0
Foreign Currency Transaction Gain (Loss), before Tax	0	0	0	0
Other Income Expense	6,096	1,697	11,847	6,106
Income (Loss) from Equity Method Investments	(12,510)	(23,774)	12,089	6,399
Income before taxes	326,893	133,572	421,800	131,078
Provision for taxes	31,814	29,805	39,809	35,373
Net income	295,079	103,767	381,991	95,705
Other comprehensive income, (net of tax):
Cumulative foreign currency translation adjustment	0	0	0	0
Unrealized income (loss) on cash flow hedging derivatives	0	0	0	0
Other comprehensive income (loss), (net of tax)	0	0	0	0
Total Comprehensive Income (Loss)	295,079	103,767	381,991	95,705
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net revenues	(232,656)	(240,554)	(332,830)	(375,683)
Costs and expenses:
Cost of food, merchandise, and games revenues	0	0	0	0
Operating expenses	0	(240,554)	0	(375,683)
Selling, general and administrative	0	0	0	0
Depreciation and amortization	0	0	0	0
Gain on sale of other assets				0
Loss on impairment / retirement of fixed assets, net	0	0	0	0
Total costs and expenses	0	(240,554)	0	(375,683)
Operating income	(232,656)	0	(332,830)	0
Interest expense (income), net	0	0	0	0
Net effect of swaps	0	0	0	0
Loss on early debt extinguishment		0		0
Foreign Currency Transaction Gain (Loss), before Tax	0	0	0	0
Other Income Expense	0	0	0	0
Income (Loss) from Equity Method Investments	158,553	211,799	78,839	120,042
Income before taxes	(391,209)	(211,799)	(411,669)	(120,042)
Provision for taxes	0	0	0	0
Net income	(391,209)	(211,799)	(411,669)	(120,042)
Other comprehensive income, (net of tax):
Cumulative foreign currency translation adjustment	(7,688)	(2,975)	(13,144)	(2,279)
Unrealized income (loss) on cash flow hedging derivatives	934	(807)	1,236	10
Other comprehensive income (loss), (net of tax)	(6,754)	(3,782)	(11,908)	(2,269)
Total Comprehensive Income (Loss)	$ (397,963)	$ (215,581)	$ (423,577)	$ (122,311)

Consolidating Financial Infor43

Consolidating Financial Information of Guarantors and Issuers Cash Flows (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 27, 2015	Sep. 28, 2014
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	$ 344,072	$ 311,719
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0
Purchase of preferred equity investment	(2,000)	0
Capital expenditures	(144,476)	(137,013)
Sale of non-core asset	0	1,377
Net cash for investing activities	(146,476)	(135,636)
CASH FLOWS FOR FINANCING ACTIVITIES
Note borrowings	0	450,000
Note payments, including amounts paid for early termination	0	(426,148)
Distributions paid to partners	(126,267)	(117,468)
Payment of debt issuance costs	0	(9,795)
Intercompany payables (payments) receipts	0	0
Tax Effect of Units Involved in Option Exercises And Treasury Unit Transactions	(2,048)	(785)
Net cash for financing activities	(128,315)	(104,196)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(4,798)	(569)
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the period	64,483	71,318
Balance, beginning of period	131,840	118,056
Balance, end of period	196,323	189,374
Cedar Fair L.P. (Parent) [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	76,056	122,796
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	0
Purchase of preferred equity investment	0
Capital expenditures	0	(55,105)
Sale of non-core asset		0
Net cash for investing activities	0	(55,105)
CASH FLOWS FOR FINANCING ACTIVITIES
Note borrowings		0
Note payments, including amounts paid for early termination		0
Distributions paid to partners	(127,854)	(119,292)
Payment of debt issuance costs		0
Intercompany payables (payments) receipts	103,798	100,601
Tax Effect of Units Involved in Option Exercises And Treasury Unit Transactions	0	0
Net cash for financing activities	(24,056)	(18,691)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the period	52,000	49,000
Balance, beginning of period	80,000	75,000
Balance, end of period	132,000	124,000
Guarantor Subsidiaries Co Issuer Subsidiary Magnum [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	30	11,832
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	0	13,794
Purchase of preferred equity investment	(2,000)
Capital expenditures	0	(257)
Sale of non-core asset		0
Net cash for investing activities	(2,000)	13,537
CASH FLOWS FOR FINANCING ACTIVITIES
Note borrowings		0
Note payments, including amounts paid for early termination		0
Distributions paid to partners	0	0
Payment of debt issuance costs		0
Intercompany payables (payments) receipts	3,636	(26,534)
Tax Effect of Units Involved in Option Exercises And Treasury Unit Transactions	(2,048)	(785)
Net cash for financing activities	1,588	(27,319)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the period	(382)	(1,950)
Balance, beginning of period	382	4,144
Balance, end of period	0	2,194
Co-Issuer Subsidiary (Cedar Canada) [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	31,546	14,637
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	(8,296)	0
Purchase of preferred equity investment	0
Capital expenditures	(6,610)	(14,394)
Sale of non-core asset		0
Net cash for investing activities	(14,906)	(14,394)
CASH FLOWS FOR FINANCING ACTIVITIES
Note borrowings		450,000
Note payments, including amounts paid for early termination		(426,148)
Distributions paid to partners	0	0
Payment of debt issuance costs		(9,795)
Intercompany payables (payments) receipts	(7,849)	3,486
Tax Effect of Units Involved in Option Exercises And Treasury Unit Transactions	0	0
Net cash for financing activities	(7,849)	17,543
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	(4,798)	(569)
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the period	3,993	17,217
Balance, beginning of period	45,519	35,575
Balance, end of period	49,512	52,792
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	239,848	164,278
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	(91,289)	(77,332)
Purchase of preferred equity investment	0
Capital expenditures	(137,866)	(67,257)
Sale of non-core asset		1,377
Net cash for investing activities	(229,155)	(143,212)
CASH FLOWS FOR FINANCING ACTIVITIES
Note borrowings		0
Note payments, including amounts paid for early termination		0
Distributions paid to partners	0	0
Payment of debt issuance costs		0
Intercompany payables (payments) receipts	0	(14,015)
Tax Effect of Units Involved in Option Exercises And Treasury Unit Transactions	0	0
Net cash for financing activities	0	(14,015)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the period	10,693	7,051
Balance, beginning of period	5,939	3,337
Balance, end of period	16,632	10,388
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Net Cash Provided by (Used in) Operating Activities	(3,408)	(1,824)
CASH FLOWS FOR INVESTING ACTIVITIES
Intercompany receivables (payments) receipts	99,585	63,538
Purchase of preferred equity investment	0
Capital expenditures	0	0
Sale of non-core asset		0
Net cash for investing activities	99,585	63,538
CASH FLOWS FOR FINANCING ACTIVITIES
Note borrowings		0
Note payments, including amounts paid for early termination		0
Distributions paid to partners	1,587	1,824
Payment of debt issuance costs		0
Intercompany payables (payments) receipts	(99,585)	(63,538)
Tax Effect of Units Involved in Option Exercises And Treasury Unit Transactions	0	0
Net cash for financing activities	(97,998)	(61,714)
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS	0	0
CASH AND CASH EQUIVALENTS
Net increase (decrease) for the period	(1,821)	0
Balance, beginning of period	0	0
Balance, end of period	$ (1,821)	$ 0