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INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS | 12 Months Ended
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Sep. 30, 2011
INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS |
INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS |
18. INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS The following table details the effect of changes in current assets and liabilities on the Consolidated Statements of Cash Flows, and presents supplemental cash flow information:
|  | Year ended September 30,
|  |  | 2011 |  |  |  | 2010 |  |
Increase (decrease) from changes in: |  |  |  |  |  |  |  |  |
Receivables |  |  | $ | 2,894,000 |  |  |  | $ | (3,975,000 | ) |
Other current assets |  |  | 656,000 |  |  |  | 421,000 |  |
Accounts payable |  |  | 1,378,000 |  |  |  | (2,002,000 | ) |
Accrued compensation |  |  | (7,000 | ) |  |  | 62,000 |  |
Other current liabilities |  |  | (1,073,000 | ) |  |  | 1,375,000 |  |
Increase (decrease) from changes in current assets and liabilities |  |  | $ | 3,848,000 |  |  |  | $ | (4,119,000 | ) |
Supplemental disclosure of cash flow information: |  |  |  |  |  |  |  |  |
Cash paid during the year for: |  |  |  |  |  |  |  |  |
Interest |  |  | $ | 996,000 |  |  |  | $ | 1,098,000 |  |
Income taxes |  |  | $ | 1,774,000 |  |  |  | $ | 953,000 |  |
Supplemental disclosure of non-cash investing and financing activities: |  |  |  |  |  |  |  |
Long-term debt borrowings refinanced |  |  | $ | 12,500,000 |  |  |  | $ | - |  |
During the year ended September 30, 2010, 12,300 stock options were exercised by tendering 5,000 shares of Barnwell stock at a market value of $4.84 per share, resulting in a $6,000 increase in common stock, an $18,000 increase in additional paid-in capital and a $24,000 increase in treasury stock. Capital expenditure accruals related to oil and natural gas exploration and development increased $298,000 and $1,631,000 during the years ended September 30, 2011 and 2010, respectively. Additionally, during the years ended September 30, 2011 and 2010, capital expenditure accruals related to oil and natural gas asset retirement obligations decreased $207,000 and increased $46,000, respectively.

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- Definition The entire disclosure for supplemental cash flow activities, including cash, noncash, and part noncash transactions, for the period. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4332-108586 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 32 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4313-108586 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367179&loc=d3e4304-108586 + Details
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