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PREMISES AND EQUIPMENT | 12 Months Ended
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Sep. 30, 2022
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 |  |  | 2022 |  |  | 2021 |
|  |  |  |  | (In thousands) |
Land |  |  | Indefinite |  |  | $ | 3,811 |  |  | $ | 3,811 |
Buildings and improvements |  |  | 10-40 years |  |  |  | 21,866 |  |  |  | 21,678 |
Furniture, fixtures and equipment |  |  | 5-10 years |  |  |  | 3,762 |  |  |  | 3,562 |
|  |  |  |  |  |  | 29,439 |  |  |  | 29,051 |
Less accumulated depreciation |  |  |  |  |  |  | (15,559 | ) |  |  | (14,720 | )
Premises and equipment, net |  |  |  |  |  | $ | 13,880 |  |  | $ | 14,331 |
For the years ended September 30, 2022 and 2021, depreciation expense included in occupancy expense amounted to approximately $839,000 and $835,000, respectively.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 6 -URI https://asc.fasb.org/extlink&oid=126982197&loc=d3e99893-112916 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI https://asc.fasb.org/topic&trid=2155823 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 7 -URI https://asc.fasb.org/extlink&oid=126982197&loc=SL120174063-112916 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 1 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=126982197&loc=d3e99779-112916 + Details
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