For the nine months ended September 30, 2009, net income was positively impacted by $5.1 million, or $0.35 per limited partner unit, in gain on the sale of property, plant and equipment and $2.9 million in adjusted net income attributable to the Cross assets acquired in November 2009. For the nine months ended September 30, 2009, net income was negatively impacted by $2.3 million, or $0.16 per limited partner unit, in non-cash derivatives net losses from certain commodity and interest rate hedges that did not qualify for hedge accounting.
Due to FASB ASC 850, the Partnership is required to account for the November 2009 Cross Oil asset contribution as a transfer of net assets between entities under common control. As such, the revenues, earnings and distributable cash flow data set forth below and elsewhere herein require adjustment to be viewed on a comparable year-over-year basis. The pre-acquisition effect of the Cross transaction is excluded from the determination of net income per limited partner unit. Before giving effect to the Cross transaction, revenue for the quarter and nine months ended September 30, 2009 would have been $151.4 million and $436.5 million, respectively. For a more detailed discussion of the Cross asset acquisition, please refer to Item 6. Selected Financial Data in our annual report on Form 10-K filed with the SEC on March 4, 2010.
The Partnership's distributable cash flow for the third quarter of 2010 was $16.2 million. The Partnership's distributable cash flow for the nine months ended September 30, 2010 was $43.9 million. Distributable cash flow is a non-GAAP financial measure which is explained in greater detail below under "Use of Non-GAAP Financial Information." The Partnership has also included below a table entitled "Distributable Cash Flow" in order to show the components of this non-GAAP financial measure and its reconciliation to the most comparable GAAP measurement.