RETIREMENT PLANS (Tables)

9 Months Ended

Jun. 30, 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 June 30,
	2020			2019			2020		2019			2020		2019
Service cost	$	—		$	41,000		$	—	$	6,000		$	—	$	—
Interest cost	73,000			92,000			16,000		16,000			20,000		25,000
Expected return on plan assets	(173,000		)	(165,000		)	—		—			—		—
Amortization of prior service cost (credit)	—			2,000			—		(2,000		)	—		—
Amortization of net actuarial loss	—			(3,000		)	—		(1,000		)	20,000		13,000
Net periodic benefit (income) cost	$	(100,000	)	$	(33,000	)	$	16,000	$	19,000		$	40,000	$	38,000

	Pension Plan						SERP						Postretirement Medical
	Nine months ended June 30,
	2020			2019			2020			2019			2020		2019
Service cost	$	50,000		$	141,000		$	3,000		$	24,000		$	—	$	—
Interest cost	228,000			279,000			49,000			58,000			60,000		75,000
Expected return on plan assets	(508,000		)	(486,000		)	—			—			—		—
Amortization of prior service cost (credit)	1,000			5,000			(1,000		)	(4,000		)	—		—
Amortization of net actuarial loss	35,000			1,000			5,000			1,000			60,000		39,000
Curtailment cost (income)	53,000			—			(53,000		)	—			—		—
Net periodic benefit (income) cost	$	(141,000	)	$	(60,000	)	$	3,000		$	79,000		$	120,000	$	114,000