INVESTMENTS (Tables)

3 Months Ended

Dec. 31, 2018

Investments, All Other Investments [Abstract]

Summary of investments

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

	December 31, 2018		September 30, 2018
Investment in Kukio Resort Land Development Partnerships	$	1,127,000	$	1,558,000
Investment in leasehold land interest – Lot 4C	50,000		50,000
Total non-current investments	$	1,177,000	$	1,608,000

Summarized financial information for the land development partnerships

Summarized financial information for the Kukio Resort Land Development partnerships is as follows:

	Three months ended   December 31,
	2018			2017
Revenue	$	1,948,000		$	1,560,000
Gross profit	$	646,000		$	686,000
Net loss	$	(158,000	)	$	(503,000	)

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

The following table summarizes Increment I and Increment II revenues from KD I and KD II and the amount of fees directly related to such revenues:

	Three months ended   December 31,
	2018			2017
Sale of interest in leasehold land:
Revenues - sale of interest in leasehold land	$	165,000		$	—
Fees - included in general and administrative expenses	(20,000		)	—
Sale of interest in leasehold land, net of fees	$	145,000		$	—