INVESTMENTS (Tables)

12 Months Ended

Sep. 30, 2017

Investments, All Other Investments [Abstract]

Summary of investments

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

	September 30,
	2017		2016
Investment in Kukio Resort land development partnerships	$	2,159,000	$	3,502,000
Investment in leasehold land interest – Lot 4C	50,000		50,000
Total non-current investments	$	2,209,000	$	3,552,000

Summarized financial information for the land development partnerships

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

	Year ended September 30,
	2017		2016
Revenue	$	31,578,000	$	33,874,000
Gross profit	$	14,584,000	$	15,332,000
Net earnings	$	11,107,000	$	12,212,000

Summary of Increment I and Increment II percentage of sales payment revenues received

The following table summarizes the Increment I and Increment II revenues received from KD I and KD II and the amount of fees directly related to such revenues (see Note 17 "Commitments and Contingencies - Other Matters"):

	Year ended September 30,
	2017			2016
Sale of interest in leasehold land:
Revenues - sale of interest in leasehold land	$	4,503,000		$	2,255,000
Fees - included in general and administrative expenses	(648,000		)	(340,000		)
Sale of interest in leasehold land, net of fees	$	3,855,000		$	1,915,000