ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

6 Months Ended

Mar. 31, 2017

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The changes in each component of accumulated other comprehensive income (loss) were as follows:

	Three months ended   March 31,						Six months ended   March 31,
	2017			2016			2017			2016
Foreign currency translation:
Beginning accumulated foreign currency translation	$	836,000		$	663,000		$	906,000		$	819,000
Change in cumulative translation adjustment before reclassifications	22,000			272,000			(48,000		)	116,000
Income taxes	—			—			—			—
Net current period other comprehensive income (loss)	22,000			272,000			(48,000		)	116,000
Ending accumulated foreign currency translation	858,000			935,000			858,000			935,000
Retirement plans:
Beginning accumulated retirement plans benefit cost	(4,729,000		)	(2,902,000		)	(4,826,000		)	(2,941,000		)
Amortization of net actuarial loss and prior service cost	96,000			38,000			193,000			77,000
Income taxes	—			—			—			—
Net current period other comprehensive income	96,000			38,000			193,000			77,000
Ending accumulated retirement plans benefit cost	(4,633,000		)	(2,864,000		)	(4,633,000		)	(2,864,000		)
Accumulated other comprehensive loss, net of taxes	$	(3,775,000	)	$	(1,929,000	)	$	(3,775,000	)	$	(1,929,000	)

The amortization of accumulated other comprehensive loss components for the retirement plans are included in the computation of net periodic benefit cost which is a component of "General and administrative" expenses on the accompanying Condensed Consolidated Statements of Operations (see Note 7 for additional details).