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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
 12 Months Ended
Sep. 30, 2021
Equity [Abstract]  
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
Components of accumulated other comprehensive income (loss), net of taxes, are as follows:
 Year ended September 30,
 20212020
Foreign currency translation:  
Beginning accumulated foreign currency translation$545,000 $691,000 
Change in cumulative translation adjustment before reclassifications(283,000)(146,000)
Income taxes— — 
Net current period other comprehensive loss (283,000)(146,000)
Ending accumulated foreign currency translation262,000 545,000 
Retirement plans:  
Beginning accumulated retirement plans benefit cost(1,980,000)(3,608,000)
Amortization of net actuarial loss and prior service cost101,000 120,000 
Net actuarial gains arising during the period1,108,000 1,508,000 
Gain on termination of post-retirement medical plan541,000 — 
Income taxes— — 
Net current period other comprehensive income1,750,000 1,628,000 
Ending accumulated retirement plans benefit cost(230,000)(1,980,000)
Accumulated other comprehensive income (loss), net of taxes$32,000 $(1,435,000)
 
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).