ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

3 Months Ended

Dec. 31, 2019

Accumulated Other Comprehensive Income (Loss), Net of Tax [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   December 31,
	2019			2018
Foreign currency translation:
Beginning accumulated foreign currency translation	$	691,000		$	925,000
Change in cumulative translation adjustment before reclassifications	5,000			(413,000		)
Income taxes	—			—
Net current period other comprehensive income (loss)	5,000			(413,000		)
Ending accumulated foreign currency translation	696,000			512,000
Retirement plans:
Beginning accumulated retirement plans benefit cost	(3,608,000		)	(1,439,000		)
Amortization of net actuarial loss and prior service cost	60,000			17,000
Net actuarial gains arising during the period	2,579,000			—
Income taxes	—			—
Net current period other comprehensive income	2,639,000			17,000
Ending accumulated retirement plans benefit cost	(969,000		)	(1,422,000		)
Accumulated other comprehensive loss, net of taxes	$	(273,000	)	$	(910,000	)

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