ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

3 Months Ended

Dec. 31, 2017

Accumulated Other Comprehensive Income (Loss), Net of Tax [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   December 31,
	2017			2016
Foreign currency translation:
Beginning accumulated foreign currency translation	$	1,053,000		$	906,000
Change in cumulative translation adjustment before reclassifications	(6,000		)	(70,000		)
Income taxes	—			—
Net current period other comprehensive loss	(6,000		)	(70,000		)
Ending accumulated foreign currency translation	1,047,000			836,000
Retirement plans:
Beginning accumulated retirement plans benefit cost	(2,111,000		)	(4,826,000		)
Amortization of net actuarial loss and prior service cost	24,000			97,000
Income taxes	—			—
Net current period other comprehensive income	24,000			97,000
Ending accumulated retirement plans benefit cost	(2,087,000		)	(4,729,000		)
Accumulated other comprehensive loss, net of taxes	$	(1,040,000	)	$	(3,893,000	)

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 6 for additional details).