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ACCUMULATED OTHER COMPREHENSIVE INCOME LOSS
9 Months Ended
Jun. 30, 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 
 June 30,
 
Nine months ended 
 June 30,
 
2020
 
2019
 
2020
 
2019
Foreign currency translation:
 

 
 

 
 
 
 
Beginning accumulated foreign currency translation
$
780,000

 
$
642,000

 
$
691,000

 
$
925,000

Change in cumulative translation adjustment before reclassifications
(125,000
)
 
89,000

 
(36,000
)
 
(194,000
)
Income taxes

 

 

 

Net current period other comprehensive (loss) income
(125,000
)
 
89,000

 
(36,000
)
 
(194,000
)
Ending accumulated foreign currency translation
655,000

 
731,000

 
655,000

 
731,000

Retirement plans:


 
 

 


 
 

Beginning accumulated retirement plans benefit cost
(949,000
)
 
(1,406,000
)
 
(3,608,000
)
 
(1,439,000
)
Amortization of net actuarial loss and prior service cost
20,000

 
9,000

 
100,000

 
42,000

Net actuarial gains arising during the period

 

 
2,579,000

 

Income taxes

 

 

 

Net current period other comprehensive income
20,000

 
9,000

 
2,679,000

 
42,000

Ending accumulated retirement plans benefit cost
(929,000
)
 
(1,397,000
)
 
(929,000
)
 
(1,397,000
)
Accumulated other comprehensive loss, net of taxes
$
(274,000
)
 
$
(666,000
)
 
$
(274,000
)
 
$
(666,000
)

 
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).