XML 77 R61.htm IDEA: XBRL DOCUMENT
v3.6.0.2

RETIREMENT PLANS - FAIR VALUE (Details) - USD ($) $ in Thousands | 12 Months Ended |
--- | --- | ---
Sep. 30, 2016 | Sep. 30, 2015
Plan assets |  |
Entity's stock included in plan assets | $ 4 |
Pension plan assets at the fair value |  |
Fair value measurements | 8,195 | $ 6,488
Quoted Prices in Active Markets (Level 1) |  |
Pension plan assets at the fair value |  |
Fair value measurements | $ 8,195 | $ 6,488
Cash and cash equivalents |  |
Entity's year-end target allocation, by asset category, and the actual asset allocations |  |
Target allocation, minimum | 0.00% |
Target allocation, maximum | 30.00% |
Actual asset allocation | 7.00% | 9.00%
Fixed income securities |  |
Entity's year-end target allocation, by asset category, and the actual asset allocations |  |
Target allocation, minimum | 20.00% |
Target allocation, maximum | 60.00% |
Actual asset allocation | 23.00% | 22.00%
Equity securities |  |
Entity's year-end target allocation, by asset category, and the actual asset allocations |  |
Target allocation, minimum | 30.00% |
Target allocation, maximum | 70.00% |
Actual asset allocation | 70.00% | 69.00%
Cash |  |
Pension plan assets at the fair value |  |
Fair value measurements | $ 571 | $ 621
Cash | Quoted Prices in Active Markets (Level 1) |  |
Pension plan assets at the fair value |  |
Fair value measurements | 571 | 621
Corporate bonds |  |
Pension plan assets at the fair value |  |
Fair value measurements | 316 | 354
Corporate bonds | Quoted Prices in Active Markets (Level 1) |  |
Pension plan assets at the fair value |  |
Fair value measurements | 316 | 354
Fixed income exchange-traded funds |  |
Pension plan assets at the fair value |  |
Fair value measurements | 1,414 | 819
Fixed income exchange-traded funds | Quoted Prices in Active Markets (Level 1) |  |
Pension plan assets at the fair value |  |
Fair value measurements | 1,414 | 819
Preferred securities |  |
Pension plan assets at the fair value |  |
Fair value measurements | 184 | 230
Preferred securities | Quoted Prices in Active Markets (Level 1) |  |
Pension plan assets at the fair value |  |
Fair value measurements | 184 | 230
Equity securities exchange- traded funds |  |
Pension plan assets at the fair value |  |
Fair value measurements | 818 | 764
Equity securities exchange- traded funds | Quoted Prices in Active Markets (Level 1) |  |
Pension plan assets at the fair value |  |
Fair value measurements | 818 | 764
Equities |  |
Pension plan assets at the fair value |  |
Fair value measurements | 4,892 | 3,700
Equities | Quoted Prices in Active Markets (Level 1) |  |
Pension plan assets at the fair value |  |
Fair value measurements | $ 4,892 | $ 3,700

X
- Definition The amount of employer securities or securities of parties related to the employer that are included in plan assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (n) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanAmountOfEmployerAndRelatedPartySecuritiesIncludedInPlanAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_DefinedBenefitPlanAssetsTargetAllocationsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_DefinedBenefitPlanDisclosureLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Fair value of assets that have been segregated and restricted to provide pension or postretirement benefits. Assets include, but are not limited to, stocks, bonds, other investments, earnings from investments, and contributions by the employer and employees. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 30 -Section 35 -Paragraph 50 -URI http://asc.fasb.org/extlink&oid=64937038&loc=d3e12355-114930 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Plan Assets -URI http://asc.fasb.org/extlink&oid=6749337 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Plan Assets -URI http://asc.fasb.org/extlink&oid=6520858 + Details
Name: | us-gaap_DefinedBenefitPlanFairValueOfPlanAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_DefinedBenefitPlanInformationAboutPlanAssetsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Target allocation maximum percentage of investments of this type to total plan assets presented on a weighted average basis. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 5 -Subparagraph (c)(i) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e2446-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(i) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Target allocation minimum percentage of investments of this type to total plan assets presented on a weighted average basis. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(i) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 5 -Subparagraph (c)(i) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e2446-114920 + Details
Name: | us-gaap_DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of fair value of investments (categorized by debt securities, equity securities, real estate and other plan assets) to the fair value of plan assets held. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 5 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e2446-114920 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d)(1) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 + Details
Name: | us-gaap_DefinedBenefitPlanWeightedAverageAssetAllocations
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=us-gaap_CashAndCashEquivalentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=us-gaap_FixedIncomeSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=us-gaap_EquitySecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=us-gaap_CashMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=us-gaap_CorporateBondSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=brn_FixedIncomeExchangeTradedFundsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=us-gaap_PreferredStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=brn_EquitySecuritiesExchangeTradedFundsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DefinedBenefitPlanByPlanAssetCategoriesAxis=us-gaap_EquityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |