| ACCUMULATED OTHER COMPREHENSIVE INCOME LOSS |
ACCUMULATED OTHER COMPREHENSIVE LOSS The changes in each component of accumulated other comprehensive loss were as follows: | | | | | | | | | | | | | | | | | | | | | | | | | Three months ended
June 30, | | Nine months ended
June 30, | | | 2021 | | 2020 | | 2021 | | 2020 | | Foreign currency translation: | | | | | | | | | Beginning accumulated foreign currency translation | $ | 226,000 | | | $ | 780,000 | | | $ | 545,000 | | | $ | 691,000 | | | Change in cumulative translation adjustment before reclassifications | (74,000) | | | (125,000) | | | (393,000) | | | (36,000) | | | | | | | | | | | Income taxes | — | | | — | | | — | | | — | | | Net current period other comprehensive loss | (74,000) | | | (125,000) | | | (393,000) | | | (36,000) | | | Ending accumulated foreign currency translation | 152,000 | | | 655,000 | | | 152,000 | | | 655,000 | | | Retirement plans: | | | | | | | | | Beginning accumulated retirement plans benefit cost | (1,914,000) | | | (949,000) | | | (1,980,000) | | | (3,608,000) | | | Amortization of net actuarial loss and prior service cost | 26,000 | | | 20,000 | | | 92,000 | | | 100,000 | | | Net actuarial gains arising during the period | — | | | — | | | — | | | 2,579,000 | | | Gain on termination of post-retirement medical plan | 541,000 | | | — | | | 541,000 | | | — | | | Income taxes | — | | | — | | | — | | | — | | | Net current period other comprehensive income | 567,000 | | | 20,000 | | | 633,000 | | | 2,679,000 | | | Ending accumulated retirement plans benefit cost | (1,347,000) | | | (929,000) | | | (1,347,000) | | | (929,000) | | | Accumulated other comprehensive loss, net of taxes | $ | (1,195,000) | | | $ | (274,000) | | | $ | (1,195,000) | | | $ | (274,000) | |
The amortization of net actuarial loss and prior service cost for the retirement plans are included in the computation of net periodic benefit (income) cost which is a component of “General and administrative” expenses on the accompanying Condensed Consolidated Statements of Operations (see Note 8 for additional details).
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