Nature of Operations AmeriGas Partners, L.P. ( AmeriGas Partners ) is a publicly traded limited partnership that conducts a national propane distribution business through its principal operating subsidiary AmeriGas Propane, L.P. ( AmeriGas OLP ) and through AmeriGas OLP s principal operating subsidiary Heritage Operating, L.P. ( HOLP ). AmeriGas OLP and HOLP are collectively referred to herein as the  Operating Partnerships.  AmeriGas Partners, AmeriGas OLP and HOLP are Delaware limited partnerships. AmeriGas Partners, the Operating Partnerships and all of their subsidiaries are collectively referred to herein as the  Partnership  or  we.  The Operating Partnerships are engaged in the distribution of propane and related equipment and supplies. The Operating Partnerships comprise the largest retail propane distribution business in the United States serving residential, commercial, industrial, motor fuel and agricultural customers in all 50 states. At March 31, 2013 , AmeriGas Propane, Inc. (the  General Partner ), an indirect wholly owned subsidiary of UGI Corporation ( UGI ), held a 1% general partner interest in AmeriGas Partners and a 1.01% general partner interest in AmeriGas OLP. The General Partner and its wholly owned subsidiary Petrolane Incorporated ( Petrolane,  a predecessor company of the Partnership) also owned 23,756,882 AmeriGas Partners Common Units ( Common Units ). The remaining Common Units outstanding comprise 39,492,661 publicly held Common Units and 29,567,362 Common Units held by a subsidiary of Energy Transfer Partners, L.P. ( ETP ) as a result of the January 12, 2012, acquisition of substantially all of ETP s propane operations ( Heritage Propane ) (see Note 4). The Common Units represent limited partner interests in AmeriGas Partners. AmeriGas Partners holds a 98.99% limited partner interest in AmeriGas OLP. AmeriGas Partners and the Operating Partnerships have no employees. Our operations are conducted by employees of the General Partner. The General Partner provides management and admin