XML 43 R33.htm IDEA: XBRL DOCUMENT
v3.21.2

RETIREMENT PLANS (Tables) | 9 Months Ended
--- | ---
Jun. 30, 2021
Retirement Benefits [Abstract] |
Schedule of components of net periodic benefit cost (income) | The following tables detail the components of net periodic benefit (income) cost for Barnwell’s retirement plans:
| Pension Plan |  | SERP |  | Post-retirement Medical
| Three months ended June 30,
| 2021 |  | 2020 |  | 2021 |  | 2020 |  | 2021 |  | 2020
Interest cost | $ | 64,000 |  |  | $ | 73,000 |  |  | $ | 13,000 |  |  | $ | 16,000 |  |  | $ | 12,000 |  |  | $ | 20,000 |
Expected return on plan assets | (136,000) |  |  | (173,000) |  |  | — |  |  | — |  |  | — |  |  | — |
Amortization of net actuarial loss | 10,000 |  |  | — |  |  | — |  |  | — |  |  | 16,000 |  |  | 20,000 |
Net periodic benefit (income) cost | $ | (62,000) |  |  | $ | (100,000) |  |  | $ | 13,000 |  |  | $ | 16,000 |  |  | $ | 28,000 |  |  | $ | 40,000 |
| Pension Plan |  | SERP |  | Post-retirement Medical
| Nine months ended June 30,
| 2021 |  | 2020 |  | 2021 |  | 2020 |  | 2021 |  | 2020
Service cost | $ | — |  |  | $ | 50,000 |  |  | $ | — |  |  | $ | 3,000 |  |  | $ | — |  |  | $ | — |
Interest cost | 193,000 |  |  | 228,000 |  |  | 39,000 |  |  | 49,000 |  |  | 48,000 |  |  | 60,000 |
Expected return on plan assets | (410,000) |  |  | (508,000) |  |  | — |  |  | — |  |  | — |  |  | — |
Amortization of prior service cost (credit) | — |  |  | 1,000 |  |  | — |  |  | (1,000) |  |  | — |  |  | — |
Amortization of net actuarial loss | 30,000 |  |  | 35,000 |  |  | — |  |  | 5,000 |  |  | 62,000 |  |  | 60,000 |
Curtailment cost (income) | — |  |  | 53,000 |  |  | — |  |  | (53,000) |  |  | — |  |  | — |
Net periodic benefit (income) cost | $ | (187,000) |  |  | $ | (141,000) |  |  | $ | 39,000 |  |  | $ | 3,000 |  |  | $ | 110,000 |  |  | $ | 120,000 |

X
- References No definition available. + Details
Name: | us-gaap_CompensationAndRetirementDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration