RETIREMENT PLANS (Tables)

3 Months Ended

Dec. 31, 2020

Retirement Benefits [Abstract]

Schedule of components of net periodic benefit cost (income)

The following table details the components of net periodic benefit income (cost) for Barnwell’s retirement plans:

	Pension Plan				SERP				Postretirement Medical
	Three months ended December 31,
	2020		2019		2020		2019		2020		2019
Service cost	$	—	$	50,000	$	—	$	3,000	$	—	$	—
Interest cost	65,000		83,000		13,000		18,000		18,000		20,000
Expected return on plan assets	(137,000)		(163,000)		—		—		—		—
Amortization of prior service cost (credit)	—		1,000		—		(1,000)		—		—
Amortization of net actuarial loss	10,000		35,000		—		5,000		23,000		20,000
Curtailment cost (income)	—		53,000		—		(53,000)		—		—
Net periodic benefit (income) cost	$	(62,000)	$	59,000	$	13,000	$	(28,000)	$	41,000	$	40,000