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RETIREMENT PLANS (Tables)
6 Months Ended
Mar. 31, 2016
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 March 31,
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
Service cost
$
65,000

 
$
77,000

 
$
16,000

 
$
16,000

 
$

 
$

Interest cost
91,000

 
91,000

 
20,000

 
20,000

 
14,000

 
13,000

Expected return on plan assets
(112,000
)
 
(125,000
)
 

 

 

 

Amortization of prior service cost (credit)
1,000

 
2,000

 
(1,000
)
 
(1,000
)
 

 

Amortization of net actuarial loss (gain)
34,000

 
22,000

 
4,000

 
6,000

 

 
(2,000
)
Net periodic benefit cost
$
79,000

 
$
67,000

 
$
39,000

 
$
41,000

 
$
14,000

 
$
11,000

 
Pension Plan
 
SERP
 
Postretirement Medical
 
Six months ended March 31,
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
Service cost
$
130,000

 
$
128,000

 
$
32,000

 
$
31,000

 
$

 
$

Interest cost
182,000

 
178,000

 
40,000

 
38,000

 
28,000

 
26,000

Expected return on plan assets
(224,000
)
 
(250,000
)
 

 

 

 

Amortization of prior service cost (credit)
2,000

 
3,000

 
(2,000
)
 
(2,000
)
 

 

Amortization of net actuarial loss (gain)
68,000

 
43,000

 
9,000

 
12,000

 

 
(3,000
)
Net periodic benefit cost
$
158,000

 
$
102,000

 
$
79,000

 
$
79,000

 
$
28,000

 
$
23,000