ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

6 Months Ended

Mar. 31, 2020

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   March 31,						Six months ended   March 31,
	2020			2019			2020			2019
Foreign currency translation:
Beginning accumulated foreign currency translation	$	696,000		$	512,000		$	691,000		$	925,000
Change in cumulative translation adjustment before reclassifications	84,000			130,000			89,000			(283,000		)
Income taxes	—			—			—			—
Net current period other comprehensive income (loss)	84,000			130,000			89,000			(283,000		)
Ending accumulated foreign currency translation	780,000			642,000			780,000			642,000
Retirement plans:
Beginning accumulated retirement plans benefit cost	(969,000		)	(1,422,000		)	(3,608,000		)	(1,439,000		)
Amortization of net actuarial loss and prior service cost	20,000			16,000			80,000			33,000
Net actuarial gains arising during the period	—			—			2,579,000			—
Income taxes	—			—			—			—
Net current period other comprehensive income	20,000			16,000			2,659,000			33,000
Ending accumulated retirement plans benefit cost	(949,000		)	(1,406,000		)	(949,000		)	(1,406,000		)
Accumulated other comprehensive loss, net of taxes	$	(169,000	)	$	(764,000	)	$	(169,000	)	$	(764,000	)

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 6 for additional details).