ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

12 Months Ended

Sep. 30, 2017

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Components of accumulated other comprehensive income (loss), net of taxes, are as follows:

	Year ended September 30,
	2017			2016
Foreign currency translation:
Beginning accumulated foreign currency translation	$	906,000		$	819,000
Change in cumulative translation adjustment before reclassifications	147,000			87,000
Income taxes	—			—
Net current period other comprehensive income	147,000			87,000
Ending accumulated foreign currency translation	1,053,000			906,000
Retirement plans:
Beginning accumulated retirement plans benefit cost	(4,826,000		)	(2,941,000		)
Amortization of net actuarial loss and prior service cost	326,000			168,000
Net actuarial gain (loss) arising during the period	2,389,000			(2,053,000		)
Income taxes	—			—
Net current period other comprehensive income (loss)	2,715,000			(1,885,000		)
Ending accumulated retirement plans benefit cost	(2,111,000		)	(4,826,000		)
Accumulated other comprehensive loss, net of taxes	$	(1,058,000	)	$	(3,920,000	)

The amortization of accumulated other comprehensive loss components for the retirement plans are included in the computation of net periodic benefit cost which is a component of “General and administrative” expenses on the accompanying Consolidated Statements of Operations (see Note 12 for additional details).