Suburban Propane Partners, L.P. (the Partnership) is a marketer and distributor of a range of products meeting the energy needs of the customers. It focuses in the distribution of propane, fuel oil and refined fuels, as well as the marketing of natural gas and electricity in deregulated markets. The Partnership installs and services a range of home comfort equipment in the areas of heating and ventilation. The Partnership manages its operations in five operating segments, three of which are reportable segments: Propane, Fuel Oil and Refined Fuels, and Natural Gas and Electricity. The Partnership conducts its business, through Suburban Propane, L.P., which operates the propane business and assets (the Operating Partnership), and its direct and indirect subsidiaries. The subsidiaries of the Operating Partnership include Suburban Sales and Service, Inc. and Suburban Energy Finance Corporation.