ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME

12 Months Ended

Sep. 30, 2020

Components of accumulated other comprehensive loss, net of taxes, are as follows:


	Year ended September 30,
	2020		2019
Foreign currency translation:
Beginning accumulated foreign currency translation	$	691,000	$	925,000
Change in cumulative translation adjustment before reclassifications	(146,000)		(234,000)

Income taxes	—		—
Net current period other comprehensive loss	(146,000)		(234,000)
Ending accumulated foreign currency translation	545,000		691,000
Retirement plans:
Beginning accumulated retirement plans benefit cost	(3,608,000)		(1,439,000)
Amortization of net actuarial loss and prior service cost	120,000		55,000
Net actuarial gain (loss) arising during the period	1,508,000		(2,224,000)
Income taxes	—		—
Net current period other comprehensive income (loss)	1,628,000		(2,169,000)
Ending accumulated retirement plans benefit cost	(1,980,000)		(3,608,000)
Accumulated other comprehensive loss, net of taxes	$	(1,435,000)	$	(2,917,000)

The amortization of net actuarial loss and prior service cost 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 Consolidated Statements of Operations (see Note 9 for additional details).