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RETIREMENT PLANS (Tables)
9 Months Ended
Jun. 30, 2015
Compensation and Retirement Disclosure [Abstract]  
Schedule of components of net periodic benefit cost
The following table details the components of net periodic benefit cost for Barnwell’s retirement plans:
 
 
Pension Plan
 
SERP
 
Postretirement Medical
 
Three months ended June 30,
 
2015
 
2014
 
2015
 
2014
 
2015
 
2014
Service cost
$
64,000

 
$

 
$
15,000

 
$
12,000

 
$

 
$
3,000

Interest cost
89,000

 
73,000

 
19,000

 
17,000

 
13,000

 
13,000

Expected return on plan assets
(125,000
)
 
(113,000
)
 

 

 

 

Amortization of prior service cost (credit)
1,000

 
1,000

 
(1,000
)
 
(1,000
)
 

 
3,000

Amortization of net actuarial loss (gain)
21,000

 
(3,000
)
 
6,000

 
2,000

 
(1,000
)
 
(5,000
)
Net periodic benefit cost
$
50,000

 
$
(42,000
)
 
$
39,000

 
$
30,000

 
$
12,000

 
$
14,000

 
Pension Plan
 
SERP
 
Postretirement Medical
 
Nine months ended June 30,
 
2015
 
2014
 
2015
 
2014
 
2015
 
2014
Service cost
$
192,000

 
$
118,000

 
$
46,000

 
$
35,000

 
$

 
$
9,000

Interest cost
267,000

 
242,000

 
57,000

 
50,000

 
39,000

 
40,000

Expected return on plan assets
(375,000
)
 
(323,000
)
 

 

 

 

Amortization of prior service cost (credit)
4,000

 
4,000

 
(3,000
)
 
(4,000
)
 

 
9,000

Amortization of net actuarial loss (gain)
64,000

 
15,000

 
18,000

 
4,000

 
(4,000
)
 
(15,000
)
Net periodic benefit cost
$
152,000

 
$
56,000

 
$
118,000

 
$
85,000

 
$
35,000

 
$
43,000