XML 65 R51.htm IDEA: XBRL DOCUMENT
v3.20.4

INVESTMENTS - INVESTMENT IN KUKIO RESORT LAND DEVELOPMENT PARTNERSHIP (Details) $ in Thousands |  | 1 Months Ended | 3 Months Ended | 12 Months Ended |
--- | --- | --- | --- | --- | ---
Nov. 27, 2013 USD ($) partnership | Aug. 31, 2020 USD ($) | Jun. 30, 2018 USD ($) | Dec. 16, 2020 USD ($) | Sep. 30, 2020 USD ($) | Sep. 30, 2019 USD ($) | Mar. 07, 2019
Investment Holdings [Line Items] |  |  |  |  |  |  |
Equity in income (loss) of affiliates |  |  |  |  | $ 352 | $ (276) |
Investments in land development partnerships |  |  |  |  |  |  |
Investment Holdings [Line Items] |  |  |  |  |  |  |
Number of limited liability limited partnerships formed | partnership | 2 |  |  |  |  |  |
Cumulative cash distributions from Kukio Resort land development partnerships, made to date |  |  |  |  | 45,000 |  |
Cumulative cash distributions from Kukio Resort land development partnerships, partial payment preferred return |  | $ 197 |  |  |  |  |
Cash distribution from equity method investment |  |  |  |  | 360 | 314 |
Equity in income (loss) of affiliates |  |  |  |  | 352 | (276) |
Basis difference between the carrying amount and underlying equity |  |  |  |  | 284 |  |
Basis difference adjustment |  |  |  |  | $ 13 | 18 |
Investments in land development partnerships | Subsequent Event |  |  |  |  |  |  |
Investment Holdings [Line Items] |  |  |  |  |  |  |
Cumulative cash distributions from Kukio Resort land development partnerships, partial payment preferred return |  |  |  | $ 459 |  |  |
Cumulative cash distributions from Kukio Resort land development Partnerships, preferred return |  |  |  | 656 |  |  |
Cash distribution from equity method investment |  |  |  | $ 1,034 |  |  |
KD Kukio Resorts LLLP | Investments in land development partnerships |  |  |  |  |  |  |
Investment Holdings [Line Items] |  |  |  |  |  |  |
Ownership interest acquired | 19.60% |  |  |  |  |  |
Indirectly Acquired Interest | Investments in land development partnerships |  |  |  |  |  |  |
Investment Holdings [Line Items] |  |  |  |  |  |  |
Aggregate cost | $ 5,140 |  |  |  |  |  |
KD Acquisition, LLLP | Investments in land development partnerships |  |  |  |  |  |  |
Investment Holdings [Line Items] |  |  |  |  |  |  |
Ownership interest acquired |  |  |  |  | 19.60% |  |
KD Maniniowali, LLLP | Investments in land development partnerships |  |  |  |  |  |  |
Investment Holdings [Line Items] |  |  |  |  |  |  |
Ownership interest acquired | 19.60% |  |  |  |  |  |
KD Kaupulehu, LLLP | Investments in land development partnerships |  |  |  |  |  |  |
Investment Holdings [Line Items] |  |  |  |  |  |  |
Ownership interest acquired | 19.60% |  |  |  |  |  |
KD Kaupulehu, LLLP | KD Acquisition II, LP | Investments in land development partnerships |  |  |  |  |  |  |
Investment Holdings [Line Items] |  |  |  |  |  |  |
Ownership interest acquired |  |  |  |  |  |  | 55.00%
Kaupulehu Developments | KD Kaupulehu LLLP Increment II |  |  |  |  |  |  |
Investment Holdings [Line Items] |  |  |  |  |  |  |
50% of Increment II distributions received |  |  | $ 1,000 |  |  |  |
Replay | KD Acquisition II, LP | Investments in land development partnerships |  |  |  |  |  |  |
Investment Holdings [Line Items] |  |  |  |  |  |  |
Ownership interest acquired |  |  |  |  |  |  | 45.00%
Barnwell Industries Inc | KD Acquisition II, LP | Investments in land development partnerships |  |  |  |  |  |  |
Investment Holdings [Line Items] |  |  |  |  |  |  |
Ownership interest acquired |  |  |  |  | 10.80% |  |
Non-controlling Interests | Investments in land development partnerships |  |  |  |  |  |  |
Investment Holdings [Line Items] |  |  |  |  |  |  |
Cash distribution from equity method investment |  |  |  |  | $ 20 | $ 38 |
Minimum | Investments in land development partnerships |  |  |  |  |  |  |
Investment Holdings [Line Items] |  |  |  |  |  |  |
Cumulative cash distributions from Kukio Resort Land Development Partnerships, threshold | $ 45,000 |  |  |  |  |  |

X
- Definition Amount of 50% of Increment II post- threshold distributions received by KD + References No definition available. + Details
Name: | brn_A50ofIncrementIIDistributionsReceived
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Recognition of the difference between amount at which an investment accounted for under the equity method of accounting is carried (reported) on the balance sheet and amount of underlying equity in net assets the reporting Entity has in the investee. + References No definition available. + Details
Name: | brn_BasisDifferenceAdjustment
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Cash Distribution from Equity Method Investment + References No definition available. + Details
Name: | brn_CashDistributionfromEquityMethodInvestment
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Cumulative Cash Distributions from Kukio Resort Land Development Partnerships, Partial Payment Preferred Return + References No definition available. + Details
Name: | brn_CumulativeCashDistributionsFromKukioResortLandDevelopmentPartnershipsPartialPaymentPreferredReturn
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Cumulative Cash Distributions from Kukio Resort Land Development Partnerships, Preferred Return Made to Date + References No definition available. + Details
Name: | brn_CumulativeCashDistributionsFromKukioResortLandDevelopmentPartnershipsPreferredReturnMadeToDate
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cumulative cash distributions from Kukio Resort Land Development Partnerships (to all partners), made to date. + References No definition available. + Details
Name: | brn_CumulativeCashDistributionsfromKukioResortLandDevelopmentPartnershipsMadetoDate
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cumulative cash distributions from Kukio Resort Land Development Partnerships, threshold, after which BHP receives a preferred return from KKM, up to $1M. + References No definition available. + Details
Name: | brn_CumulativeCashDistributionsfromKukioResortLandDevelopmentPartnershipsThreshold
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Represents the number of limited liability limited partnerships formed through a wholly-owed subsidiary. + References No definition available. + Details
Name: | brn_NumberOfLimitedLiabilityLimitedPartnershipsFormed
Namespace Prefix: | brn_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition This element represents the aggregate cost of investments accounted for under the equity method of accounting. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.12) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_EquityMethodInvestmentAggregateCost
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Difference between amount at which an investment accounted for under the equity method of accounting is carried (reported) on the balance sheet and amount of underlying equity in net assets the reporting Entity has in the investee. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571 + Details
Name: | us-gaap_EquityMethodInvestmentDifferenceBetweenCarryingAmountAndUnderlyingEquity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571 + Details
Name: | us-gaap_EquityMethodInvestmentOwnershipPercentage
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of income (loss) for proportionate share of equity method investee's income (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(12)) -URI http://asc.fasb.org/extlink&oid=116634182&loc=SL114868664-224227 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(10)) -URI http://asc.fasb.org/extlink&oid=116637232&loc=SL114874131-224263 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3602-108585 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(13)(f)) -URI http://asc.fasb.org/extlink&oid=116637391&loc=SL114874048-224260 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109237563&loc=d3e33749-111570 + Details
Name: | us-gaap_IncomeLossFromEquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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_InvestmentHoldingsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_InvestmentTypeAxis=brn_LandDevelopmentPartnershipsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=brn_KDKukioResortsLLLPMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=brn_IndirectlyAcquiredInterestMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=brn_KDAcquisitionLLLPMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=brn_KDManiniowaliLLLPMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=brn_KDKaupulehuLLLPMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=brn_KDKaupulehuLLLPMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=brn_KDAcquisitionIILPMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=brn_KaupulehuDevelopmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=brn_KDKaupulehuLLLPIncrementIIMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=brn_ReplayKaupulehuDevelopmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=brn_BarnwellIndustriesIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_NoncontrollingInterestMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |