INVESTMENTS (Tables)

12 Months Ended

Sep. 30, 2016

Investments, All Other Investments [Abstract]

Summary of investments

A summary of Barnwell’s non-current investments is as follows:

	September 30,
	2016		2015
Investment in Kukio Resort land development partnerships	$	3,502,000	$	6,238,000
Investment in leasehold land interest – Lot 4C	50,000		50,000
Total non-current investments	$	3,552,000	$	6,288,000

Summarized financial information for the land development partnerships

Summarized financial information for the Kukio Resort land development partnerships is as follows:

	Year ended		Year ended
	September 30, 2016		September 30, 2015
Revenue	$	33,874,000	$	29,898,000
Gross profit	$	15,332,000	$	13,594,000
Net earnings	$	12,212,000	$	7,500,000

Summary of Increment I percentage of sales payment revenues received

The following table summarizes the Increment I and Increment II percentage of sales payment revenues received from KD I and KD II:

	Year ended September 30,
	2016			2015
Sale of interest in leasehold land:
Proceeds	$	2,255,000		$	3,772,000
Fees	(340,000		)	(528,000		)
Revenues – sale of interest in leasehold land, net	$	1,915,000		$	3,244,000