ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

9 Months Ended

Jun. 30, 2021

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).