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RETIREMENT PLANS (Tables)
9 Months Ended
Jun. 30, 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 June 30,
 
2017
 
2016
 
2017
 
2016
 
2017
 
2016
Service cost
$
34,000

 
$
65,000

 
$
(5,000
)
 
$
19,000

 
$

 
$

Interest cost
78,000

 
91,000

 
1,000

 
24,000

 
22,000

 
14,000

Expected return on plan assets
(122,000
)
 
(139,000
)
 

 

 

 

Amortization of prior service cost (credit)
2,000

 
2,000

 
(2,000
)
 
(2,000
)
 

 

Amortization of net actuarial loss
21,000

 
38,000

 
(17,000
)
 
12,000

 
47,000

 

Net periodic benefit cost
$
13,000

 
$
57,000

 
$
(23,000
)
 
$
53,000

 
$
69,000

 
$
14,000

 
Pension Plan
 
SERP
 
Postretirement Medical
 
Nine months ended June 30,
 
2017
 
2016
 
2017
 
2016
 
2017
 
2016
Service cost
$
178,000

 
$
195,000

 
$
26,000

 
$
51,000

 
$

 
$

Interest cost
252,000

 
273,000

 
42,000

 
64,000

 
66,000

 
42,000

Expected return on plan assets
(404,000
)
 
(363,000
)
 

 

 

 

Amortization of prior service cost (credit)
4,000

 
4,000

 
(4,000
)
 
(4,000
)
 

 

Amortization of net actuarial loss
103,000

 
106,000

 

 
21,000

 
141,000

 

Net periodic benefit cost
$
133,000

 
$
215,000

 
$
64,000

 
$
132,000

 
$
207,000

 
$
42,000