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PROPERTY AND EQUIPMENT AND ASSET RETIREMENT OBLIGATION (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Sep. 30, 2020 | Sep. 30, 2019
Property and equipment |  |
Gross Property and Equipment | $ 73,431 | $ 72,522
Accumulated Depletion, Depreciation, Amortization, and Impairment | (69,657) | (64,134)
Net Property and Equipment | 3,774 | 8,388
Change in the asset retirement obligation |  |
Balance at the beginning of the year | 6,389 | 7,122
Obligations incurred on new wells drilled or acquired | 227 | 203
Liabilities associated with properties sold | (169) | (43)
Revision of estimated obligation | (279) | (958)
Accretion expense | 561 | 608
Payments | (498) | (372)
Foreign currency translation adjustment | (37) | (171)
Balance at the end of the year | 6,194 | 6,389
Less current portion | (647) | (330)
Asset retirement obligation, long-term | $ 5,547 | 6,059
Minimum |  |
Change in the asset retirement obligation |  |
Discount rate for ARO | 6.00% |
Maximum |  |
Change in the asset retirement obligation |  |
Discount rate for ARO | 13.50% |
Land |  |
Property and equipment |  |
Gross Property and Equipment | $ 0 | 200
Net Property and Equipment | 0 | 200
Oil and natural gas properties |  |
Property and equipment |  |
Gross Property and Equipment | 64,142 | 62,205
Accumulated Depletion, Depreciation, Amortization, and Impairment | (61,839) | (55,972)
Net Property and Equipment | 2,303 | 6,233
Drilling rigs and equipment |  |
Property and equipment |  |
Gross Property and Equipment | 8,244 | 7,882
Accumulated Depletion, Depreciation, Amortization, and Impairment | (6,793) | (6,484)
Net Property and Equipment | $ 1,451 | $ 1,398
Drilling rigs and equipment | Minimum |  |
Property and equipment |  |
Estimated useful lives | 3 years | 3 years
Drilling rigs and equipment | Maximum |  |
Property and equipment |  |
Estimated useful lives | 10 years | 10 years
Office |  |
Property and equipment |  |
Estimated useful lives |  | 40 years
Gross Property and Equipment |  | $ 857
Accumulated Depletion, Depreciation, Amortization, and Impairment |  | (338)
Net Property and Equipment |  | 519
Other property and equipment |  |
Property and equipment |  |
Gross Property and Equipment | $ 1,045 | 1,378
Accumulated Depletion, Depreciation, Amortization, and Impairment | (1,025) | (1,340)
Net Property and Equipment | $ 20 | $ 38
Other property and equipment | Minimum |  |
Property and equipment |  |
Estimated useful lives | 3 years | 3 years
Other property and equipment | Maximum |  |
Property and equipment |  |
Estimated useful lives | 17 years | 17 years

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- Definition Amount of asset retirement obligations divested during the period. + References No definition available. + Details
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- Definition Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.14) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition The carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 + Details
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