ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

6 Months Ended

Mar. 31, 2018

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

ACCUMULATED OTHER COMPREHENSIVE LOSS

The changes in each component of accumulated other comprehensive loss were as follows:

	Three months ended   March 31,						Six months ended   March 31,
	2018			2017			2018			2017
Foreign currency translation:
Beginning accumulated foreign currency translation	$	1,047,000		$	836,000		$	1,053,000		$	906,000
Change in cumulative translation adjustment before reclassifications	(181,000		)	22,000			(187,000		)	(48,000		)
Income taxes	—			—			—			—
Net current period other comprehensive (loss) income	(181,000		)	22,000			(187,000		)	(48,000		)
Ending accumulated foreign currency translation	866,000			858,000			866,000			858,000
Retirement plans:
Beginning accumulated retirement plans benefit cost	(2,087,000		)	(4,729,000		)	(2,111,000		)	(4,826,000		)
Amortization of net actuarial loss and prior service cost	39,000			96,000			63,000			193,000
Income taxes	—			—			—			—
Net current period other comprehensive income	39,000			96,000			63,000			193,000
Ending accumulated retirement plans benefit cost	(2,048,000		)	(4,633,000		)	(2,048,000		)	(4,633,000		)
Accumulated other comprehensive loss, net of taxes	$	(1,182,000	)	$	(3,775,000	)	$	(1,182,000	)	$	(3,775,000	)

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).