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PROPERTY AND EQUIPMENT AND ASSET RETIREMENT OBLIGATION (Tables) | 12 Months Ended
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Sep. 30, 2022
PROPERTY AND EQUIPMENT AND ASSET RETIREMENT OBLIGATION |
Schedule of property and equipment | Barnwell’s property and equipment is detailed as follows:
| Estimated Useful Lives |  | Gross Property and Equipment |  | Accumulated Depletion, Depreciation, Amortization, and Impairment |  | Net Property and Equipment
At September 30, 2022: |  |  |  |  |  |  |
Oil and natural gas properties: (full cost accounting) |  |  |  |  |  |  |
Proved properties |  |  | $ | 67,883,000 |  |  | $ | (54,651,000) |  |  | $ | 13,232,000 |
Unproved properties |  |  | — |  |  | — |  |  | — |
Total oil and natural gas properties |  |  | 67,883,000 |  |  | (54,651,000) |  |  | 13,232,000 |
Drilling rigs and equipment | 3 – 10 years |  | 6,304,000 |  |  | (5,943,000) |  |  | 361,000 |
Other property and equipment | 3 – 10 years |  | 619,000 |  |  | (611,000) |  |  | 8,000 |
Total |  |  | $ | 74,806,000 |  |  | $ | (61,205,000) |  |  | $ | 13,601,000 |
| Estimated Useful Lives |  | Gross Property and Equipment |  | Accumulated Depletion, Depreciation, Amortization, and Impairment |  | Net Property and Equipment
At September 30, 2021: |  |  |  |  |  |  |
Oil and natural gas properties: (full cost accounting) |  |  |  |  |  |  |
Proved properties |  |  | $ | 58,490,000 |  |  | $ | (56,067,000) |  |  | $ | 2,423,000 |
Unproved properties |  |  | 962,000 |  |  | — |  |  | 962,000 |
Total oil and natural gas properties |  |  | 59,452,000 |  |  | (56,067,000) |  |  | 3,385,000 |
Drilling rigs and equipment | 3 – 10 years |  | 7,273,000 |  |  | (6,789,000) |  |  | 484,000 |
Other property and equipment | 3 – 10 years |  | 687,000 |  |  | (681,000) |  |  | 6,000 |
Total |  |  | $ | 67,412,000 |  |  | $ | (63,537,000) |  |  | $ | 3,875,000 |
Schedule of reconciliation of the asset retirement obligation | The following is a reconciliation of the asset retirement obligation:
| Year ended September 30,
| 2022 |  | 2021
Asset retirement obligation as of beginning of year | $ | 7,053,000 |  |  | $ | 6,194,000 |
Obligations incurred on new wells drilled or acquired | 1,682,000 |  |  | 532,000 |
Liabilities associated with properties sold | (483,000) |  |  | (375,000) |
Revision of estimated obligation | 1,021,000 |  |  | 279,000 |
Accretion expense | 767,000 |  |  | 580,000 |
Payments | (942,000) |  |  | (421,000) |
Foreign currency translation adjustment | (642,000) |  |  | 264,000 |
Asset retirement obligation as of end of year | 8,456,000 |  |  | 7,053,000 |
Less current portion | (1,327,000) |  |  | (713,000) |
Asset retirement obligation, long-term | $ | 7,129,000 |  |  | $ | 6,340,000 |

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + 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(13)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
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- Definition Tabular disclosure of the changes in carrying amount of a liability for asset retirement obligations, for changes such as new obligations, changes in estimates of existing obligations, spending on existing obligations, property dispositions, and foreign currency translation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 30 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6393242&loc=d3e13201-110859 + Details
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