INVESTMENTS (Tables)

12 Months Ended

Sep. 30, 2018

Investments, All Other Investments [Abstract]

Summary of investments

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

	September 30,
	2018		2017
Investment in Kukio Resort Land Development Partnerships	$	1,558,000	$	2,159,000
Investment in leasehold land interest – Lot 4C	50,000		50,000
Total non-current investments	$	1,608,000	$	2,209,000

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,
	2018		2017
Revenue	$	11,362,000	$	31,578,000
Gross profit	$	5,757,000	$	14,584,000
Net earnings	$	1,815,000	$	11,107,000

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

The following table summarizes the Increment I and Increment II revenues from KD I and KD II and the amount of fees directly related to such revenues (see Note 14 "Commitments and Contingencies - Other Matters"):

	Year ended September 30,
	2018			2017
Sale of interest in leasehold land:
Revenues - sale of interest in leasehold land	$	1,645,000		$	4,503,000
Fees - included in general and administrative expenses	(216,000		)	(648,000		)
Sale of interest in leasehold land, net of fees	$	1,429,000		$	3,855,000