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RETIREMENT PLANS - WEIGHTED AVEARAGE BENEFIT OBLIGATIONS AND NET BENEFIT (INCOME) COST (Details) | 1 Months Ended | 3 Months Ended | 7 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | --- | --- | ---
May 31, 2021 | Dec. 31, 2019 | Apr. 30, 2021 | Sep. 30, 2020 | Sep. 30, 2021 | Sep. 30, 2020
Pension Plan |  |  |  |  |  |
Assumptions used to determine fiscal year-end benefit obligations: |  |  |  |  |  |
Discount rate |  |  |  | 2.54% | 2.84% | 2.54%
Assumptions used to determine net benefit costs (years ended): |  |  |  |  |  |
Discount rate |  | 3.06% |  | 3.15% | 2.54% |
Expected return on plan assets |  |  |  |  | 5.00% | 6.50%
Rate of compensation increase |  |  |  |  |  | 4.00%
SERP |  |  |  |  |  |
Assumptions used to determine fiscal year-end benefit obligations: |  |  |  |  |  |
Discount rate |  |  |  | 2.54% | 2.84% | 2.54%
Assumptions used to determine net benefit costs (years ended): |  |  |  |  |  |
Discount rate |  | 3.06% |  | 3.15% | 2.54% |
Rate of compensation increase |  |  |  |  |  | 4.00%
Post-retirement Medical |  |  |  |  |  |
Assumptions used to determine fiscal year-end benefit obligations: |  |  |  |  |  |
Discount rate |  |  |  | 2.54% |  | 2.54%
Assumptions used to determine net benefit costs (years ended): |  |  |  |  |  |
Discount rate | 3.00% |  | 2.54% |  |  | 3.06%

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- Definition Weighted average rate for present value of future retirement benefits cash flows, used to determine benefit obligation of defined benefit plan. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k)(1) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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- Definition Weighted average rate for present value of future retirement benefits cash flows, used to determine net periodic benefit cost of defined benefit plan. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k)(1) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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- Definition Weighted average rate of return on plan assets, reflecting average rate of earnings expected on existing plan assets and expected contributions, used to determine net periodic benefit cost of defined benefit plan. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k)(3) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e2919-114920 + Details
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- Definition Weighted average rate of compensation increase used to determine net periodic benefit cost of defined benefit plan. Plan includes, but is not limited to, pay-related defined benefit plan. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (k)(2) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
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