ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

3 Months Ended

Dec. 31, 2020

Accumulated Other Comprehensive Income (Loss), Net of Tax [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 December 31,
	2020		2019
Foreign currency translation:
Beginning accumulated foreign currency translation	$	545,000	$	691,000
Change in cumulative translation adjustment before reclassifications	(234,000)		5,000
Income taxes	—		—
Net current period other comprehensive (loss) income	(234,000)		5,000
Ending accumulated foreign currency translation	311,000		696,000
Retirement plans:
Beginning accumulated retirement plans benefit cost	(1,980,000)		(3,608,000)
Amortization of net actuarial loss and prior service cost	33,000		60,000
Net actuarial gains arising during the period	—		2,579,000
Income taxes	—		—
Net current period other comprehensive income	33,000		2,639,000
Ending accumulated retirement plans benefit cost	(1,947,000)		(969,000)
Accumulated other comprehensive loss, net of taxes	$	(1,636,000)	$	(273,000)

    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 Condensed Consolidated Statements of Operations (see Note 7 for additional details).