RETIREMENT PLANS (Tables)

6 Months Ended

Mar. 31, 2020

Retirement Benefits [Abstract]

Schedule of components of net periodic benefit cost (income)

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 March 31,
	2020			2019			2020		2019			2020		2019
Service cost	$	—		$	50,000		$	—	$	9,000		$	—	$	—
Interest cost	72,000			94,000			15,000		21,000			20,000		25,000
Expected return on plan assets	(172,000		)	(160,000		)	—		—			—		—
Amortization of prior service cost (credit)	—			2,000			—		(1,000		)	—		—
Amortization of net actuarial loss	—			1,000			—		1,000			20,000		13,000
Net periodic benefit (income) cost	$	(100,000	)	$	(13,000	)	$	15,000	$	30,000		$	40,000	$	38,000

	Pension Plan						SERP						Postretirement Medical
	Six months ended March 31,
	2020			2019			2020			2019			2020		2019
Service cost	$	50,000		$	100,000		$	3,000		$	18,000		$	—	$	—
Interest cost	155,000			187,000			33,000			42,000			40,000		50,000
Expected return on plan assets	(335,000		)	(321,000		)	—			—			—		—
Amortization of prior service cost (credit)	1,000			3,000			(1,000		)	(2,000		)	—		—
Amortization of net actuarial loss	35,000			4,000			5,000			2,000			40,000		26,000
Curtailment cost (income)	53,000			—			(53,000		)	—			—		—
Net periodic benefit (income) cost	$	(41,000	)	$	(27,000	)	$	(13,000	)	$	60,000		$	80,000	$	76,000