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INCENTIVE COMPENSATION PLAN | 12 Months Ended
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Sep. 30, 2014
INCENTIVE COMPENSATION PLAN |
INCENTIVE COMPENSATION PLAN | 8.INCENTIVE COMPENSATION PLAN Barnwell established an incentive compensation plan in fiscal 2002 to compensate certain Canadian oil and natural gas segment personnel. The value of the plan is directly related to our oil and natural gas segment’s net income and the value of our oil and natural gas reserves discovered for projects developed by such personnel. Barnwell recognized $0 and $30,000 of costs pursuant to this plan in fiscal 2014 and 2013, respectively. Amounts accrued under this plan totaled $68,000 and $404,000 as of September 30, 2014 and 2013, respectively, and are reported under the caption “Accrued incentive and other compensation” on the Consolidated Balance Sheets.

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- Definition Represents the entire disclosure for an incentive compensation plan undertaken by the reporting entity for certain oil and natural gas segment personnel during the reporting period. + References No definition available. + Details
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