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OIL AND NATURAL GAS PROPERTIES	3 Months Ended
	Dec. 31, 2012
OIL AND NATURAL GAS PROPERTIES
OIL AND NATURAL GAS PROPERTIES	12.       OIL AND NATURAL GAS PROPERTIES Under the full cost method of accounting, we are required to perform quarterly ceiling test calculations. Barnwell’s net capitalized costs exceeded the ceiling limitation at December 31, 2012.  As such, Barnwell reduced the carrying value of its oil and natural gas properties by $2,327,000 during the three months ended December 31, 2012.  No such reduction was necessary during the three months ended December 31, 2011.  The reduction is included in the Condensed Consolidated Statements of Operations under the caption “Reduction of carrying value of assets.”

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- Definition

The entire disclosure for oil and gas enterprises that follow the full cost method of accounting for investments in oil and gas properties.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 10

-Paragraph c

-Subparagraph 7

-Article 4



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 932

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-10.(c)(7))

-URI http://asc.fasb.org/extlink&oid=21918352&loc=d3e511914-122862

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