RETIREMENT PLANS (Tables)

6 Months Ended

Mar. 31, 2018

Retirement Benefits [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 March 31,
	2018			2017			2018			2017			2018		2017
Service cost	$	55,000		$	72,000		$	13,000		$	15,000		$	—	$	—
Interest cost	89,000			87,000			23,000			20,000			19,000		22,000
Expected return on plan assets	(148,000		)	(141,000		)	—			—			—		—
Amortization of prior service cost (credit)	2,000			1,000			(1,000		)	(1,000		)	—		—
Amortization of net actuarial loss	27,000			41,000			7,000			8,000			3,000		47,000
Net periodic benefit cost	$	25,000		$	60,000		$	42,000		$	42,000		$	22,000	$	69,000

	Pension Plan						SERP						Postretirement Medical
	Six months ended March 31,
	2018			2017			2018			2017			2018		2017
Service cost	$	108,000		$	144,000		$	20,000		$	31,000		$	—	$	—
Interest cost	178,000			174,000			38,000			41,000			38,000		44,000
Expected return on plan assets	(296,000		)	(282,000		)	—			—			—		—
Amortization of prior service cost (credit)	3,000			2,000			(3,000		)	(2,000		)	—		—
Amortization of net actuarial loss	49,000			82,000			7,000			17,000			6,000		94,000
Net periodic benefit cost	$	42,000		$	120,000		$	62,000		$	87,000		$	44,000	$	138,000