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SHARE-BASED PAYMENTS (Tables) | 12 Months Ended
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Sep. 30, 2020
Share-based payments |
Schedule of share-based compensation expense (benefit) | The Company’s share-based compensation benefit and related income tax effects are as follows:
| Year ended September 30,
| 2020 |  | 2019
Share-based benefit | $ | — |  |  | $ | (42,000) |
Income tax effect | $ | — |  |  | $ | — |
Equity-classified share options |
Share-based payments |
Summary of the activity in share options | A summary of the activity in Barnwell’s equity-classified share options from October 1, 2019 through September 30, 2020 is presented below:
Options | Shares |  | Weighted- Average Exercise Price |  | Weighted- Average Remaining Contractual Term |  | Aggregate Intrinsic Value
Outstanding at October 1, 2019 | 30,000 |  |  | $ | 3.01 |  |  |  |  |
Granted | — |  |  | — |  |  |  |  |
Exercised | — |  |  | — |  |  |  |  |
Expired/Forfeited | (30,000) |  |  | 3.01 |  |  |  |  |
Outstanding at September 30, 2020 | — |  |  | $ | — |  |  | — |  |  | $ | — |
Exercisable at September 30, 2020 | — |  |  | $ | — |  |  | — |  |  | $ | — |
Liability-classified share options |
Share-based payments |
Schedule of share-based compensation expense (benefit) | The following table summarizes the components of the total share-based compensation for liability-classified awards:
| Year ended September 30,
| 2020 |  | 2019
Due to vesting | $ | — |  |  | $ | — |
Due to remeasurement | — |  |  | (42,000) |
Total share-based compensation benefit for liability-based awards | $ | — |  |  | $ | (42,000) |
Summary of the activity in share options | A summary of the activity in Barnwell’s liability-classified share options from October 1, 2019 through September 30, 2020 is presented below:
Options | Shares |  | Weighted- Average Exercise Price |  | Weighted- Average Remaining Contractual Term |  | Aggregate Intrinsic Value
Outstanding at October 1, 2019 | 288,750 |  |  | $ | 4.18 |  |  |  |  |
Granted | — |  |  | — |  |  |  |  |
Exercised | — |  |  | — |  |  |  |  |
Expired/Forfeited | (288,750) |  |  | 4.18 |  |  |  |  |
Outstanding at September 30, 2020 | — |  |  | $ | — |  |  | — |  |  | $ | — |
Exercisable at September 30, 2020 | — |  |  | $ | — |  |  | — |  |  | $ | — |
Schedule of assumptions used in estimating fair value | The following assumptions were used in estimating fair value for all liability-classified share options outstanding:
| Year ended September 30,
| 2020 |  | 2019
Expected volatility range | — |  | 87.8% to 91.1%
Weighted-average volatility | — |  | 90.8%
Expected dividends | — |  | None
Expected term (in years) | — |  | 0.2 to 0.5
Risk-free interest rate | — |  | 1.8% to 1.9%
Expected forfeitures | — |  | None

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- Definition Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 + Details
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