RETIREMENT PLANS (Tables)

6 Months Ended

Mar. 31, 2022

Retirement Benefits [Abstract]

Schedule of components of net periodic benefit cost (income)

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

	Pension Plan				SERP				Post-retirement Medical
	Three months ended March 31,
	2022		2021		2022		2021		2022		2021
Interest cost	$	72,000	$	64,000	$	15,000	$	13,000	$	—	$	18,000
Expected return on plan assets	(155,000)		(137,000)		—		—		—		—
Amortization of net actuarial loss	—		10,000		—		—		—		23,000
Net periodic benefit (income) cost	$	(83,000)	$	(63,000)	$	15,000	$	13,000	$	—	$	41,000

	Pension Plan				SERP				Post-retirement Medical
	Six months ended March 31,
	2022		2021		2022		2021		2022		2021
Interest cost	$	145,000	$	129,000	$	30,000	$	26,000	$	—	$	36,000
Expected return on plan assets	(311,000)		(274,000)		—		—		—		—
Amortization of net actuarial loss	—		20,000		—		—		—		46,000
Net periodic benefit (income) cost	$	(166,000)	$	(125,000)	$	30,000	$	26,000	$	—	$	82,000