INVESTMENTS (Tables)

12 Months Ended

Sep. 30, 2019

Investments, All Other Investments [Abstract]

Summary of investments

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

	September 30,
	2019		2018
Investment in Kukio Resort Land Development Partnerships	$	930,000	$	1,558,000
Investment in leasehold land interest – Lot 4C	50,000		50,000
Total non-current investments	$	980,000	$	1,608,000

Summarized financial information for the land development partnerships

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

	Year ended September 30,
	2019			2018
Revenue	$	7,507,000		$	11,362,000
Gross profit	$	3,157,000		$	5,757,000
Net (loss) earnings	$	(1,095,000	)	$	1,815,000

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

The following table summarizes the Increment I and Increment II revenues from KD I and KD II and the amount of fees directly related to such revenues (see Note 13 "Commitments and Contingencies - Other Matters"):

	Year ended September 30,
	2019			2018
Sale of interest in leasehold land:
Revenues - sale of interest in leasehold land	$	165,000		$	1,645,000
Fees - included in general and administrative expenses	(20,000		)	(216,000		)
Sale of interest in leasehold land, net of fees paid	$	145,000		$	1,429,000