INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS

12 Months Ended

Sep. 30, 2020

Supplemental Cash Flow Elements [Abstract]

INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS

The following table details the effect of changes in current assets and liabilities on the Consolidated Statements of Cash Flows, and presents supplemental cash flow information:


	Year ended September 30,
	2020		2019
Increase (decrease) from changes in:
Receivables	$	(598,000)	$	(260,000)
Income tax receivable	129,000		758,000
Other current assets	260,000		(188,000)
Accounts payable	924,000		(202,000)
Accrued compensation	203,000		(317,000)
Other current liabilities	(470,000)		1,451,000
Increase from changes in current assets and liabilities	$	448,000	$	1,242,000
Supplemental disclosure of cash flow information:
Cash paid (received) during the year for:

Income taxes refunded, net	$	(166,000)	$	(2,302,000)

Capital expenditure accruals related to oil and natural gas acquisition and development increased $435,000 and $60,000 during the years ended September 30, 2020 and 2019, respectively. Additionally, capital expenditure accruals related to oil and natural gas asset retirement obligations decreased $52,000 and $755,000 during the years ended September 30, 2020 and 2019, respectively.