RETIREMENT PLANS (Tables)

6 Months Ended

Mar. 31, 2019

Retirement Benefits [Abstract]

Schedule of components of net periodic benefit cost

The following tables details the components of net periodic benefit (income) cost for Barnwell’s retirement plans:

	Pension Plan						SERP						Postretirement Medical
	Three months ended March 31,
	2019			2018			2019			2018			2019		2018
Service cost	$	50,000		$	55,000		$	9,000		$	13,000		$	—	$	—
Interest cost	94,000			89,000			21,000			23,000			25,000		19,000
Expected return on plan assets	(160,000		)	(148,000		)	—			—			—		—
Amortization of prior service cost (credit)	2,000			2,000			(1,000		)	(1,000		)	—		—
Amortization of net actuarial loss	1,000			27,000			1,000			7,000			13,000		3,000
Net periodic benefit (income) cost	$	(13,000	)	$	25,000		$	30,000		$	42,000		$	38,000	$	22,000

	Pension Plan						SERP						Postretirement Medical
	Six months ended March 31,
	2019			2018			2019			2018			2019		2018
Service cost	$	100,000		$	108,000		$	18,000		$	20,000		$	—	$	—
Interest cost	187,000			178,000			42,000			38,000			50,000		38,000
Expected return on plan assets	(321,000		)	(296,000		)	—			—			—		—
Amortization of prior service cost (credit)	3,000			3,000			(2,000		)	(3,000		)	—		—
Amortization of net actuarial loss	4,000			49,000			2,000			7,000			26,000		6,000
Net periodic benefit (income) cost	$	(27,000	)	$	42,000		$	60,000		$	62,000		$	76,000	$	44,000