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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | 12 Months Ended
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Sep. 30, 2021
Equity [Abstract] |
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) Components of accumulated other comprehensive income (loss), net of taxes, are as follows:
| Year ended September 30,
| 2021 |  | 2020
Foreign currency translation: |  |  |
Beginning accumulated foreign currency translation | $ | 545,000 |  |  | $ | 691,000 |
Change in cumulative translation adjustment before reclassifications | (283,000) |  |  | (146,000) |
Income taxes | — |  |  | — |
Net current period other comprehensive loss | (283,000) |  |  | (146,000) |
Ending accumulated foreign currency translation | 262,000 |  |  | 545,000 |
Retirement plans: |  |  |
Beginning accumulated retirement plans benefit cost | (1,980,000) |  |  | (3,608,000) |
Amortization of net actuarial loss and prior service cost | 101,000 |  |  | 120,000 |
Net actuarial gains arising during the period | 1,108,000 |  |  | 1,508,000 |
Gain on termination of post-retirement medical plan | 541,000 |  |  | — |
Income taxes | — |  |  | — |
Net current period other comprehensive income | 1,750,000 |  |  | 1,628,000 |
Ending accumulated retirement plans benefit cost | (230,000) |  |  | (1,980,000) |
Accumulated other comprehensive income (loss), net of taxes | $ | 32,000 |  |  | $ | (1,435,000) |
The amortization of net actuarial loss and prior service cost for the retirement plans are included in the computation of net periodic benefit (income) cost which is a component of “General and administrative” expenses on the accompanying Consolidated Statements of Operations (see Note 9 for additional details).

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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