RETIREMENT PLANS (Tables)

9 Months Ended

Jun. 30, 2021

Retirement Benefits [Abstract]

Schedule of components of net periodic benefit cost (income)

The following tables detail the components of net periodic benefit (income) cost for Barnwell’s retirement plans:

	Pension Plan				SERP				Post-retirement Medical
	Three months ended June 30,
	2021		2020		2021		2020		2021		2020
Interest cost	$	64,000	$	73,000	$	13,000	$	16,000	$	12,000	$	20,000
Expected return on plan assets	(136,000)		(173,000)		—		—		—		—
Amortization of net actuarial loss	10,000		—		—		—		16,000		20,000
Net periodic benefit (income) cost	$	(62,000)	$	(100,000)	$	13,000	$	16,000	$	28,000	$	40,000

	Pension Plan				SERP				Post-retirement Medical
	Nine months ended June 30,
	2021		2020		2021		2020		2021		2020
Service cost	$	—	$	50,000	$	—	$	3,000	$	—	$	—
Interest cost	193,000		228,000		39,000		49,000		48,000		60,000
Expected return on plan assets	(410,000)		(508,000)		—		—		—		—
Amortization of prior service cost (credit)	—		1,000		—		(1,000)		—		—
Amortization of net actuarial loss	30,000		35,000		—		5,000		62,000		60,000
Curtailment cost (income)	—		53,000		—		(53,000)		—		—
Net periodic benefit (income) cost	$	(187,000)	$	(141,000)	$	39,000	$	3,000	$	110,000	$	120,000