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PREMISES AND EQUIPMENT
 12 Months Ended
Sep. 30, 2021
Property, Plant and Equipment [Abstract]  
PREMISES AND EQUIPMENT

NOTE G - PREMISES AND EQUIPMENT

Premises and equipment consist of the following:

Estimated

September 30,

Useful Lives

2021

2020

(In thousands)

Land

 

 

Indefinite

 

 

$

3,811

 

$

3,811

 

Buildings and improvements

 

10-40 years

 

 

 

21,678

 

 

 

21,622

 

Furniture, fixtures and equipment

 

5-10 years

 

 

 

3,562

 

 

 

3,407

 

 

 

 

 

 

 

29,051

 

 

 

28,840

 

Less accumulated depreciation

 

 

 

 

(14,720

)

 

(14,094

)

Premises and equipment, net

 

 

 

 

 

$

14,331

 

 

$

14,746

 

For the years ended September 30, 2021 and 2020, depreciation expense included in occupancy expense amounted to approximately $835,000 and $854,000, respectively.