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RETIREMENT PLANS (Tables)
6 Months Ended
Mar. 31, 2013
RETIREMENT PLANS  
Schedule of components of net periodic benefit cost

 

 

Pension Plan

 

SERP

 

Postretirement Medical

 

Three months ended March 31,

 

2013

 

2012

 

2013

 

2012

 

2013

 

2012

Service cost

 

$

68,000

 

 

 

$

76,000

 

 

 

$

13,000

 

 

 

$

12,000

 

 

 

$

3,000

 

 

 

$

3,000

 

Interest cost

 

74,000

 

 

 

81,000

 

 

 

15,000

 

 

 

15,000

 

 

 

13,000

 

 

 

12,000

 

Expected return on plan assets

 

(97,000

)

 

 

(82,000

)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

Amortization of prior service cost (credit)

 

2,000

 

 

 

2,000

 

 

 

(2,000

)

 

 

-

 

 

 

34,000

 

 

 

34,000

 

Amortization of net actuarial loss (gain)

 

26,000

 

 

 

27,000

 

 

 

5,000

 

 

 

4,000

 

 

 

-

 

 

 

(2,000

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net periodic benefit cost

 

$

73,000

 

 

 

$

104,000

 

 

 

$

31,000

 

 

 

$

31,000

 

 

 

$

50,000

 

 

 

$

47,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pension Plan

 

SERP

 

Postretirement Medical

 

Six months ended March 31,

 

2013

 

2012

 

2013

 

2012

 

2013

 

2012

Service cost

 

$

136,000

 

 

 

$

151,000

 

 

 

$

26,000

 

 

 

$

25,000

 

 

 

$

7,000

 

 

 

$

6,000

 

Interest cost

 

149,000

 

 

 

162,000

 

 

 

29,000

 

 

 

30,000

 

 

 

25,000

 

 

 

24,000

 

Expected return on plan assets

 

(194,000

)

 

 

(164,000

)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

Amortization of prior service cost (credit)

 

3,000

 

 

 

3,000

 

 

 

(3,000

)

 

 

-

 

 

 

68,000

 

 

 

68,000

 

Amortization of net actuarial loss (gain)

 

52,000

 

 

 

56,000

 

 

 

10,000

 

 

 

8,000

 

 

 

-

 

 

 

(5,000

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net periodic benefit cost

 

$

146,000

 

 

 

$

208,000

 

 

 

$

62,000

 

 

 

$

63,000

 

 

 

$

100,000

 

 

 

$

93,000