What? Not sure of your question. THe numbers that are reported in late January or early February by companies is always from the prior quarter (in this case Oct-December). It is exactly the same for every US public company as required by the SEC.
As to when the numbers are crunched? - not sure why this is meaningful - the accountants in every company I have ever worked for or observed have usually stay up long into the night the day before earnings release. Being that EPD comes out with numbers before most if not all of the MLPs would be sure this is true for them.
Hey Arb thanks for taking the time. I called Fidility and spoke with a young representive who couldn't answer my question. I know how to pump oil and trouble shoot pipeline control systems and now retired. a little weak on financial workings but learning. jim