ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

9 Months Ended

Jun. 30, 2022

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 June 30,				Nine months ended June 30,
	2022		2021		2022		2021
Foreign currency translation:
Beginning accumulated foreign currency translation	$	249,000	$	226,000	$	262,000	$	545,000
Change in cumulative translation adjustment before reclassifications	(108,000)		(74,000)		(121,000)		(393,000)

Income taxes	—		—		—		—
Net current period other comprehensive loss	(108,000)		(74,000)		(121,000)		(393,000)
Ending accumulated foreign currency translation	141,000		152,000		141,000		152,000
Retirement plans:
Beginning accumulated retirement plans benefit cost	(230,000)		(1,914,000)		(230,000)		(1,980,000)
Amortization of net actuarial loss	—		26,000		—		92,000

Gain on termination of post-retirement medical plan	—		541,000		—		541,000
Income taxes	—		—		—		—
Net current period other comprehensive income	—		567,000		—		633,000
Ending accumulated retirement plans benefit cost	(230,000)		(1,347,000)		(230,000)		(1,347,000)
Accumulated other comprehensive loss, net of taxes	$	(89,000)	$	(1,195,000)	$	(89,000)	$	(1,195,000)

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 8 for additional details).