ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

3 Months Ended

Dec. 31, 2021

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

The changes in each component of accumulated other comprehensive income (loss) were as follows:

	Three months ended December 31,
	2021		2020
Foreign currency translation:
Beginning accumulated foreign currency translation	$	262,000	$	545,000
Change in cumulative translation adjustment before reclassifications	(25,000)		(234,000)
Income taxes	—		—
Net current period other comprehensive loss	(25,000)		(234,000)
Ending accumulated foreign currency translation	237,000		311,000
Retirement plans:
Beginning accumulated retirement plans benefit cost	(230,000)		(1,980,000)
Amortization of net actuarial loss	—		33,000
Income taxes	—		—
Net current period other comprehensive income	—		33,000
Ending accumulated retirement plans benefit cost	(230,000)		(1,947,000)
Accumulated other comprehensive income (loss), net of taxes	$	7,000	$	(1,636,000)

    The amortization of net actuarial loss 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).