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RETIREMENT PLANS (Tables)
3 Months Ended
Dec. 31, 2018
Retirement Benefits [Abstract]  
Schedule of components of net periodic benefit cost
The following table details the components of net periodic benefit (income) cost for Barnwell’s retirement plans:
 
Pension Plan
 
SERP
 
Postretirement Medical
 
Three months ended December 31,
 
2018
 
2017
 
2018
 
2017
 
2018
 
2017
Service cost
$
50,000

 
$
53,000

 
$
9,000

 
$
6,000

 
$

 
$

Interest cost
93,000

 
89,000

 
21,000

 
15,000

 
25,000

 
19,000

Expected return on plan assets
(161,000
)
 
(147,000
)
 

 

 

 

Amortization of prior service cost (credit)
1,000

 
1,000

 
(1,000
)
 
(1,000
)
 

 

Amortization of net actuarial loss
3,000

 
21,000

 
1,000

 

 
13,000

 
3,000

Net periodic benefit (income) cost
$
(14,000
)
 
$
17,000

 
$
30,000

 
$
20,000

 
$
38,000

 
$
22,000