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RETIREMENT PLANS (Tables)
9 Months Ended
Jun. 30, 2016
Compensation and Retirement Disclosure [Abstract]  
Schedule of components of net periodic benefit cost
The following tables detail the components of net periodic benefit cost for Barnwell’s retirement plans:
 
Pension Plan
 
SERP
 
Postretirement Medical
 
Three months ended June 30,
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
Service cost
$
65,000

 
$
64,000

 
$
19,000

 
$
15,000

 
$

 
$

Interest cost
91,000

 
89,000

 
24,000

 
19,000

 
14,000

 
13,000

Expected return on plan assets
(139,000
)
 
(125,000
)
 

 

 

 

Amortization of prior service cost (credit)
2,000

 
1,000

 
(2,000
)
 
(1,000
)
 

 

Amortization of net actuarial loss (gain)
38,000

 
21,000

 
12,000

 
6,000

 

 
(1,000
)
Net periodic benefit cost
$
57,000

 
$
50,000

 
$
53,000

 
$
39,000

 
$
14,000

 
$
12,000

 
Pension Plan
 
SERP
 
Postretirement Medical
 
Nine months ended June 30,
 
2016
 
2015
 
2016
 
2015
 
2016
 
2015
Service cost
$
195,000

 
$
192,000

 
$
51,000

 
$
46,000

 
$

 
$

Interest cost
273,000

 
267,000

 
64,000

 
57,000

 
42,000

 
39,000

Expected return on plan assets
(363,000
)
 
(375,000
)
 

 

 

 

Amortization of prior service cost (credit)
4,000

 
4,000

 
(4,000
)
 
(3,000
)
 

 

Amortization of net actuarial loss (gain)
106,000

 
64,000

 
21,000

 
18,000

 

 
(4,000
)
Net periodic benefit cost
$
215,000

 
$
152,000

 
$
132,000

 
$
118,000

 
$
42,000

 
$
35,000