RETIREMENT PLANS (Tables)

3 Months Ended

Dec. 31, 2022

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
	Three months ended December 31,
	2022		2021		2022		2021
Interest cost	$	102,000	$	73,000	$	22,000	$	15,000
Expected return on plan assets	(167,000)		(156,000)		—		—
Amortization of net actuarial gain	—		—		(20,000)		—
Net periodic benefit (income) cost	$	(65,000)	$	(83,000)	$	2,000	$	15,000