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PROPERTY AND EQUIPMENT AND ASSET RETIREMENT OBLIGATION (Tables) | 12 Months Ended
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Sep. 30, 2016
PROPERTY AND EQUIPMENT AND ASSET RETIREMENT OBLIGATION |
Schedule of property and equipment | Barnwell’s property and equipment is detailed as follows:
| Estimated Useful Lives |  | Gross Property and Equipment |  | Accumulated Depletion, Depreciation, and Amortization |  | Net Property and Equipment
At September 30, 2016: |  |  |  |  |  |  |  |  |  |
Land |  |  | $ | 365,000 |  |  | $ | — |  |  | $ | 365,000 |
Oil and natural gas properties |  |  |  |  |  |  |  |  |  |
(full cost accounting) |  |  | 66,265,000 |  |  | (61,060,000 | ) |  | 5,205,000 |
Drilling rigs and equipment | 3 – 10 years |  | 6,379,000 |  |  | (5,770,000 | ) |  | 609,000 |
Office | 40 years |  | 857,000 |  |  | (274,000 | ) |  | 583,000 |
Other property and equipment | 3 – 17 years |  | 3,002,000 |  |  | (2,862,000 | ) |  | 140,000 |
Total |  |  | $ | 76,868,000 |  |  | $ | (69,966,000 | ) |  | $ | 6,902,000 |
| Estimated Useful Lives |  | Gross Property and Equipment |  | Accumulated Depletion, Depreciation, and Amortization |  | Net Property and Equipment
At September 30, 2015: |  |  |  |  |  |  |  |  |  |
Land |  |  | $ | 863,000 |  |  | $ | — |  |  | $ | 863,000 |
Oil and natural gas properties |  |  |  |  |  |  |  |  |  |
(full cost accounting) |  |  | 63,105,000 |  |  | (57,460,000 | ) |  | 5,645,000 |
Drilling rigs and equipment | 3 – 10 years |  | 6,598,000 |  |  | (5,825,000 | ) |  | 773,000 |
Offices | 40 years |  | 2,420,000 |  |  | (445,000 | ) |  | 1,975,000 |
Other property and equipment | 3 – 17 years |  | 2,967,000 |  |  | (2,755,000 | ) |  | 212,000 |
Total |  |  | $ | 75,953,000 |  |  | $ | (66,485,000 | ) |  | $ | 9,468,000 |
Schedule of reconciliation of the asset retirement obligation | The following is a reconciliation of the asset retirement obligation:
| Year ended September 30,
| 2016 |  | 2015
Asset retirement obligation as of beginning of year | $ | 6,936,000 |  |  | $ | 9,163,000 |
Obligations incurred on new wells drilled or acquired | 167,000 |  |  | 316,000 |
Liabilities associated with properties sold | — |  |  | (2,013,000 | )
Revision of estimated obligation | (68,000 | ) |  | 918,000 |
Accretion expense | 464,000 |  |  | 632,000 |
Payments | (459,000 | ) |  | (655,000 | )
Foreign currency translation adjustment | 154,000 |  |  | (1,425,000 | )
Asset retirement obligation as of end of year | 7,194,000 |  |  | 6,936,000 |
Less current portion | (1,017,000 | ) |  | (506,000 | )
Asset retirement obligation, long-term | $ | 6,177,000 |  |  | $ | 6,430,000 |

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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