RETIREMENT PLANS (Tables)

3 Months Ended

Dec. 31, 2017

Retirement Benefits [Abstract]

Schedule of components of net periodic benefit cost

The following table details the components of net periodic benefit cost for Barnwell’s retirement plans:

	Pension Plan						SERP						Postretirement Medical
	Three months ended December 31,
	2017			2016			2017			2016			2017		2016
Service cost	$	53,000		$	72,000		$	6,000		$	16,000		$	—	$	—
Interest cost	89,000			87,000			15,000			21,000			19,000		22,000
Expected return on plan assets	(147,000		)	(141,000		)	—			—			—		—
Amortization of prior service cost (credit)	1,000			1,000			(1,000		)	(1,000		)	—		—
Amortization of net actuarial loss	21,000			41,000			—			9,000			3,000		47,000
Net periodic benefit cost	$	17,000		$	60,000		$	20,000		$	45,000		$	22,000	$	69,000