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RETIREMENT PLANS (Tables)
6 Months Ended
Mar. 31, 2015
Compensation and Retirement Disclosure [Abstract]  
Schedule of components of net periodic benefit cost
The following table details the components of net periodic benefit cost for Barnwell’s retirement plans:
 
 
Pension Plan
 
SERP
 
Postretirement Medical
 
Three months ended March 31,
 
2015
 
2014
 
2015
 
2014
 
2015
 
2014
Service cost
$
77,000

 
$
59,000

 
$
16,000

 
$
11,000

 
$

 
$
3,000

Interest cost
91,000

 
84,000

 
20,000

 
17,000

 
13,000

 
14,000

Expected return on plan assets
(125,000
)
 
(105,000
)
 

 

 

 

Amortization of prior service cost (credit)
2,000

 
2,000

 
(1,000
)
 
(2,000
)
 

 
3,000

Amortization of net actuarial loss (gain)
22,000

 
9,000

 
6,000

 
1,000

 
(2,000
)
 
(5,000
)
Net periodic benefit cost
$
67,000

 
$
49,000

 
$
41,000

 
$
27,000

 
$
11,000

 
$
15,000

 
Pension Plan
 
SERP
 
Postretirement Medical
 
Six months ended March 31,
 
2015
 
2014
 
2015
 
2014
 
2015
 
2014
Service cost
$
128,000

 
$
118,000

 
$
31,000

 
$
23,000

 
$

 
$
6,000

Interest cost
178,000

 
169,000

 
38,000

 
33,000

 
26,000

 
27,000

Expected return on plan assets
(250,000
)
 
(210,000
)
 

 

 

 

Amortization of prior service cost (credit)
3,000

 
3,000

 
(2,000
)
 
(3,000
)
 

 
6,000

Amortization of net actuarial loss (gain)
43,000

 
18,000

 
12,000

 
2,000

 
(3,000
)
 
(10,000
)
Net periodic benefit cost
$
102,000

 
$
98,000

 
$
79,000

 
$
55,000

 
$
23,000

 
$
29,000