INVESTMENTS (Tables)

12 Months Ended

Sep. 30, 2020

Investments, All Other Investments [Abstract]

Summary of investments

A summary of Barnwell’s non-current investments is as follows:  

	September 30,
	2020		2019
Investment in Kukio Resort Land Development Partnerships	$	901,000	$	930,000
Investment in leasehold land interest – Lot 4C	—		50,000
Total non-current investments	$	901,000	$	980,000

Summarized financial information for the land development partnerships

Summarized financial information for the Kukio Resort Land Development Partnerships is as follows: 

	Year ended September 30,
	2020		2019
Revenue	$	7,911,000	$	7,507,000
Gross profit	$	4,071,000	$	3,157,000
Net earnings (loss)	$	618,000	$	(1,095,000)

Summary of Increment I and Increment II percentage of sales payment revenues received

The following table summarizes the Increment I and Increment II revenues from KD I and KD II and the amount of fees directly related to such revenues (see Note 17 “Commitments and Contingencies - Other Matters”):

	Year ended September 30,
	2020		2019
Sale of interest in leasehold land:
Revenues - sale of interest in leasehold land	$	325,000	$	165,000
Fees - included in general and administrative expenses	(40,000)		(20,000)
Sale of interest in leasehold land, net of fees paid	$	285,000	$	145,000