Supplemental Financial Statement Information
9 Months Ended
Apr. 30, 2011
Supplemental Financial Statement Information

C.   Supplemental financial statement information

 

Inventories consist of the following:

 

April 30,

 

July 31,

 

2011

 

2010

 Propane gas and related products

$97,724

 

$146,805

 Appliances, parts and supplies

22,000

 

20,106

          Inventories

$119,724

 

$166,911

 

In addition to inventories on hand, Ferrellgas enters into contracts primarily to buy propane for supply procurement purposes. Most of these contracts have terms of less than one year and call for payment based on market prices at the date of delivery. All supply procurement fixed price contracts have terms of fewer than 24 months. As of April 30, 2011, Ferrellgas had committed, for supply procurement purposes, to take delivery of approximately 3.7 million net gallons of propane at fixed prices.

 

Other current liabilities consist of the following:

 

April 30,

 

July 31,

 

2011

 

2010

  Accrued interest

$   22,806

 

$   20,412

  Accrued payroll

9,590

 

20,464

  Customer deposits and advances

13,571

 

23,280

  Other

55,287

 

43,898

 

$  101,254

 

$108,054

 

Loss on disposal of assets and other consists of the following:

 

 

For the three months

ended April 30,

 

For the nine months

ended April 30,

 

2011

 

2010

 

2011

 

2010

Loss on disposal of assets

$   463

 

$1,802

 

$  834

 

$3,161

Loss on transfer of accounts receivable related

   to the accounts receivable securitization

0

 

2,731

 

0

 

6,699

Service income related to the accounts

   receivable securitization

0

 

(1,837)

 

0

 

(4,380)

   Loss on disposal of assets and other

$463

 

$2,696

 

$834

 

$5,480

 

 

See Note B – Summary of significant accounting policies - (5) New accounting standards – Transfers of financial assets and variable interest entities – for a discussion of changes in accounting for accounts receivable securitization transactions.

 

Shipping and handling expenses are classified in the following condensed consolidated statements of earnings line items:

 

For the three months

ended April 30,

 

For the nine months

ended April 30,

 

2011

 

2010

 

2011

 

2010

Operating expense

$45,596

 

$50,724

 

$135,494

 

$142,091

Depreciation and amortization expense

1,535

 

1,431

 

4,505

 

4,132

Equipment lease expense

3,206

 

3,438

 

9,656

 

10,677

 

$50,337

 

$55,593

 

$149,655

 

$156,900

Ferrellgas, L.P. and Subsidiaries [Member]
 
Supplemental Financial Statement Information

C.   Supplemental financial statement information

 

Inventories consist of the following:

 

April 30,

 

July 31,

 

2011

 

2010

  Propane gas and related products

$97,724

 

$146,805

  Appliances, parts and supplies

22,000

 

20,106

        Inventories

$119,724

 

$166,911

 

In addition to inventories on hand, Ferrellgas, L.P. enters into contracts primarily to buy propane for supply procurement purposes. Most of these contracts have terms of less than one year and call for payment based on market prices at the date of delivery. All supply procurement fixed price contracts have terms of fewer than 24 months. As of April 30, 2011, Ferrellgas, L.P. had committed, for supply procurement purposes, to take delivery of approximately 3.7 million net gallons of propane at fixed prices.

 

Other current liabilities consist of the following:

 

April 30,

 

July 31,

 

2011

 

2010

  Accrued interest

$   16,874

 

$   17,324

  Accrued payroll

9,590

 

20,464

  Customer deposits and advances

13,571

 

23,280

  Other

55,135

 

43,667

     Other current liabilities

$95,170

 

$104,735

     

Loss on disposal of assets and other consists of the following:

 

 

For the three months

ended April 30,

 

For the nine months

ended April 30,

 

2011

 

2010

 

2011

 

2010

Loss on disposal of assets

$  463

 

$1,802

 

$ 834

 

$3,161

Loss on transfer of accounts receivable related

   to the accounts receivable securitization

0

 

2,731

 

0

 

6,699

Service income related to the accounts

   receivable securitization

0

 

(1,837)

 

0

 

(4,380)

   Loss on disposal of assets and other

$463

 

$2,696

 

$834

 

$5,480

 

 

See Note B – Summary of significant accounting policies - (5) New accounting standards – Transfers of financial assets and variable interest entities – for a discussion of changes in accounting for accounts receivable securitization transactions.

 

Shipping and handling expenses are classified in the following condensed consolidated statements of earnings line items:

 

 

For the three months

ended April 30,

 

For the nine months

ended April 30,

 

2011

 

2010

 

2011

 

2010

Operating expense

$45,596

 

$50,724

 

$135,494

 

$142,091

Depreciation and amortization expense

1,535

 

1,431

 

4,505

 

4,132

Equipment lease expense

3,206

 

3,438

 

9,656

 

10,677

 

$50,337

 

$55,593

 

$149,655

 

$156,900