INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS

12 Months Ended

Sep. 30, 2011

INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS

INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS

18. INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS

The following table details the effect of changes in current assets and liabilities on the Consolidated Statements of Cash Flows, and presents supplemental cash flow information:

	Year ended September 30,
		2011			2010
Increase (decrease) from changes in:
Receivables		$	2,894,000		$	(3,975,000	)
Other current assets		656,000			421,000
Accounts payable		1,378,000			(2,002,000		)
Accrued compensation		(7,000		)	62,000
Other current liabilities		(1,073,000		)	1,375,000
Increase (decrease) from changes in current assets and liabilities		$	3,848,000		$	(4,119,000	)
Supplemental disclosure of cash flow information:
Cash paid during the year for:
Interest		$	996,000		$	1,098,000
Income taxes		$	1,774,000		$	953,000
Supplemental disclosure of non-cash investing and financing activities:
Long-term debt borrowings refinanced		$	12,500,000		$	-

During the year ended September 30, 2010, 12,300 stock options were exercised by tendering 5,000 shares of Barnwell stock at a market value of $4.84 per share, resulting in a $6,000 increase in common stock, an $18,000 increase in additional paid-in capital and a $24,000 increase in treasury stock.

Capital expenditure accruals related to oil and natural gas exploration and development increased $298,000 and $1,631,000 during the years ended September 30, 2011 and 2010, respectively.  Additionally, during the years ended September 30, 2011 and 2010, capital expenditure accruals related to oil and natural gas asset retirement obligations decreased $207,000 and increased $46,000, respectively.