ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

9 Months Ended

Jun. 30, 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   June 30,						Nine months ended   June 30,
	2017			2016			2017			2016
Foreign currency translation:
Beginning accumulated foreign currency translation	$	858,000		$	935,000		$	906,000		$	819,000
Change in cumulative translation adjustment before reclassifications	81,000			(3,000		)	33,000			113,000
Income taxes	—			—			—			—
Net current period other comprehensive income (loss)	81,000			(3,000		)	33,000			113,000
Ending accumulated foreign currency translation	939,000			932,000			939,000			932,000
Retirement plans:
Beginning accumulated retirement plans benefit cost	(4,633,000		)	(2,864,000		)	(4,826,000		)	(2,941,000		)
Amortization of net actuarial loss and prior service cost	51,000			50,000			244,000			127,000
Income taxes	—			—			—			—
Net current period other comprehensive income	51,000			50,000			244,000			127,000
Ending accumulated retirement plans benefit cost	(4,582,000		)	(2,814,000		)	(4,582,000		)	(2,814,000		)
Accumulated other comprehensive loss, net of taxes	$	(3,643,000	)	$	(1,882,000	)	$	(3,643,000	)	$	(1,882,000	)

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 8 for additional details).