RETIREMENT PLANS (Tables)

3 Months Ended

Dec. 31, 2019

Retirement Benefits [Abstract]

Schedule of components of net periodic benefit cost (income)

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

	Pension Plan						SERP						Postretirement Medical
	Three months ended December 31,
	2019			2018			2019			2018			2019		2018
Service cost	$	50,000		$	50,000		$	3,000		$	9,000		$	—	$	—
Interest cost	83,000			93,000			18,000			21,000			20,000		25,000
Expected return on plan assets	(163,000		)	(161,000		)	—			—			—		—
Amortization of prior service cost (credit)	1,000			1,000			(1,000		)	(1,000		)	—		—
Amortization of net actuarial loss	35,000			3,000			5,000			1,000			20,000		13,000
Curtailment cost (income)	53,000			—			(53,000		)	—			—		—
Net periodic benefit cost (income)	$	59,000		$	(14,000	)	$	(28,000	)	$	30,000		$	40,000	$	38,000