ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

9 Months Ended

Jun. 30, 2019

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

ACCUMULATED OTHER COMPREHENSIVE LOSS

The changes in each component of accumulated other comprehensive loss were as follows:

	Three months ended   June 30,						Nine months ended   June 30,
	2019			2018			2019			2018
Foreign currency translation:
Beginning accumulated foreign currency translation	$	642,000		$	866,000		$	925,000		$	1,053,000
Change in cumulative translation adjustment before reclassifications	89,000			(76,000		)	(194,000		)	(263,000		)
Income taxes	—			—			—			—
Net current period other comprehensive income (loss)	89,000			(76,000		)	(194,000		)	(263,000		)
Ending accumulated foreign currency translation	731,000			790,000			731,000			790,000
Retirement plans:
Beginning accumulated retirement plans benefit cost	(1,406,000		)	(2,048,000		)	(1,439,000		)	(2,111,000		)
Amortization of net actuarial loss and prior service cost	9,000			30,000			42,000			93,000
Income taxes	—			—			—			—
Net current period other comprehensive income	9,000			30,000			42,000			93,000
Ending accumulated retirement plans benefit cost	(1,397,000		)	(2,018,000		)	(1,397,000		)	(2,018,000		)
Accumulated other comprehensive loss, net of taxes	$	(666,000	)	$	(1,228,000	)	$	(666,000	)	$	(1,228,000	)

The amortization of accumulated other comprehensive loss components for the retirement plans are included in the computation of net periodic benefit (income) cost which is a component of “General and administrative” expenses on the accompanying Condensed Consolidated Statements of Operations (see Note 5 for additional details).