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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 30, 2020
Income Tax Disclosure [Abstract] |
Components of income (loss) before income taxes, after adjusting the income (loss) for non-controlling interests | The components of loss before income taxes, after adjusting the loss for non-controlling interests, are as follows:
| Year ended September 30,
| 2020 |  | 2019
United States | $ | 1,518,000 |  |  | $ | (3,039,000) |
Canada | (6,271,000) |  |  | (9,606,000) |
| $ | (4,753,000) |  |  | $ | (12,645,000) |
Schedule of components of the income tax provision (benefit) | The components of the income tax provision (benefit) related to the above loss are as follows:
| Year ended September 30,
| 2020 |  | 2019
Current benefit: |  |  |
United States – Federal | $ | — |  |  | $ | (31,000) |
United States – State | (23,000) |  |  | (52,000) |
Canadian | — |  |  | (4,000) |
Total current | (23,000) |  |  | (87,000) |
Deferred provision (benefit): |  |  |
United States – State | 26,000 |  |  | (24,000) |
Canadian | — |  |  | (120,000) |
Total deferred | 26,000 |  |  | (144,000) |
| $ | 3,000 |  |  | $ | (231,000) |
Summary of reconciliation between the reported income tax provision (benefit) and the amount computed by multiplying the loss by the U.S. federal tax rate | A reconciliation between the reported income tax expense (benefit) and the amount computed by multiplying the loss attributable to Barnwell before income taxes by the U.S. federal tax rate of 21% is as follows:
| Year ended September 30,
| 2020 |  | 2019
Tax benefit computed by applying statutory rate | $ | (998,000) |  |  | $ | (2,655,000) |
Impact of TCJA limitation on post-TCJA net operating loss carryforwards | (260,000) |  |  | 260,000 |
Increase in the valuation allowance | 1,978,000 |  |  | 3,003,000 |
Impact of TCJA on alternative minimum tax credit carryovers | — |  |  | (31,000) |
Additional effect of the foreign tax provision on the total tax provision | (762,000) |  |  | (736,000) |
U.S. state tax provision, net of federal benefit | 3,000 |  |  | (76,000) |
Other | 42,000 |  |  | 4,000 |
| $ | 3,000 |  |  | $ | (231,000) |
Schedule of tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities | The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are as follows:
| September 30,
| 2020 |  | 2019
Deferred income tax assets: |  |  |
Foreign tax credit carryover under U.S. tax law | $ | 2,421,000 |  |  | $ | 2,421,000 |
U.S. federal net operating loss carryover | 8,874,000 |  |  | 8,366,000 |
U.S. state unitary net operating loss carryovers | 877,000 |  |  | 873,000 |
Canadian net operating loss carryovers | 1,351,000 |  |  | 850,000 |
Tax basis of investment in land in excess of book basis under U.S. tax law | 306,000 |  |  | 296,000 |
Property and equipment accumulated book depreciation and depletion in excess of tax under Canadian tax law | 1,421,000 |  |  | 308,000 |
Property and equipment accumulated book depreciation and depletion in excess of tax under U.S. tax law | 931,000 |  |  | 945,000 |
Liabilities accrued for books but not for tax under U.S. tax law | 1,894,000 |  |  | 2,250,000 |
Liabilities accrued for books but not for tax under Canadian tax law | 1,591,000 |  |  | 1,641,000 |
Other | 345,000 |  |  | 294,000 |
Total gross deferred income tax assets | 20,011,000 |  |  | 18,244,000 |
Less valuation allowance | (19,357,000) |  |  | (17,687,000) |
Net deferred income tax assets | 654,000 |  |  | 557,000 |
Deferred income tax liabilities: |  |  |
Book basis of investment in land development partnerships in excess of tax basis under U.S. tax law | (654,000) |  |  | (557,000) |
Book basis of investment in land development partnerships in excess of tax basis under U.S. state non-unitary tax law | (194,000) |  |  | (168,000) |
Total deferred income tax liabilities | (848,000) |  |  | (725,000) |
Net deferred income tax liability | $ | (194,000) |  |  | $ | (168,000) |
Reported as: |  |  |
Deferred income tax assets | — |  |  | — |
Deferred income tax liabilities | (194,000) |  |  | (168,000) |
Net deferred income tax liability | $ | (194,000) |  |  | $ | (168,000) |
Summary of tax years, by jurisdiction, that remain subject to examination by taxing authorities | Included below is a summary of the tax years, by jurisdiction, that remain subject to examination by taxing authorities at September 30, 2020:
Jurisdiction | Fiscal Years Open
U.S. federal | 2017 – 2019
Various U.S. states | 2017 – 2019
Canada federal | 2013 – 2019
Various Canadian provinces | 2013 – 2019

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=117331294&loc=d3e36027-109320 + Details
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