RETIREMENT PLANS (Tables)

9 Months Ended

Jun. 30, 2019

Retirement Benefits [Abstract]

Schedule of components of net periodic benefit cost

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

	Pension Plan						SERP						Postretirement Medical
	Three months ended June 30,
	2019			2018			2019			2018			2019		2018
Service cost	$	41,000		$	54,000		$	6,000		$	10,000		$	—	$	—
Interest cost	92,000			88,000			16,000			19,000			25,000		19,000
Expected return on plan assets	(165,000		)	(147,000		)	—			—			—		—
Amortization of prior service cost (credit)	2,000			2,000			(2,000		)	(1,000		)	—		—
Amortization of net actuarial loss (gain)	(3,000		)	25,000			(1,000		)	3,000			13,000		2,000
Net periodic benefit (income) cost	$	(33,000	)	$	22,000		$	19,000		$	31,000		$	38,000	$	21,000

	Pension Plan						SERP						Postretirement Medical
	Nine months ended June 30,
	2019			2018			2019			2018			2019		2018
Service cost	$	141,000		$	162,000		$	24,000		$	30,000		$	—	$	—
Interest cost	279,000			266,000			58,000			57,000			75,000		57,000
Expected return on plan assets	(486,000		)	(443,000		)	—			—			—		—
Amortization of prior service cost (credit)	5,000			5,000			(4,000		)	(4,000		)	—		—
Amortization of net actuarial loss	1,000			74,000			1,000			10,000			39,000		8,000
Net periodic benefit (income) cost	$	(60,000	)	$	64,000		$	79,000		$	93,000		$	114,000	$	65,000