RETIREMENT PLANS (Tables)

6 Months Ended

Mar. 31, 2017

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 March 31,
	2017			2016			2017			2016			2017		2016
Service cost	$	72,000		$	65,000		$	15,000		$	16,000		$	—	$	—
Interest cost	87,000			91,000			20,000			20,000			22,000		14,000
Expected return on plan assets	(141,000		)	(112,000		)	—			—			—		—
Amortization of prior service cost (credit)	1,000			1,000			(1,000		)	(1,000		)	—		—
Amortization of net actuarial loss	41,000			34,000			8,000			4,000			47,000		—
Net periodic benefit cost	$	60,000		$	79,000		$	42,000		$	39,000		$	69,000	$	14,000

	Pension Plan						SERP						Postretirement Medical
	Six months ended March 31,
	2017			2016			2017			2016			2017		2016
Service cost	$	144,000		$	130,000		$	31,000		$	32,000		$	—	$	—
Interest cost	174,000			182,000			41,000			40,000			44,000		28,000
Expected return on plan assets	(282,000		)	(224,000		)	—			—			—		—
Amortization of prior service cost (credit)	2,000			2,000			(2,000		)	(2,000		)	—		—
Amortization of net actuarial loss	82,000			68,000			17,000			9,000			94,000		—
Net periodic benefit cost	$	120,000		$	158,000		$	87,000		$	79,000		$	138,000	$	28,000