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INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2022

Income Tax Disclosure [Abstract]

Components of income (loss) before income taxes, after adjusting the income (loss) for non-controlling interests

The components of earnings before income taxes, after adjusting the earnings for non-controlling interests, are as follows:

			Year ended September 30,
			2022						2021
United States			$	739,000					$	5,436,000
Canada			5,121,000						1,149,000
			$	5,860,000					$	6,585,000

Schedule of components of the income tax provision (benefit)

The components of the income tax provision related to the above earnings are as follows:

			Year ended September 30,
			2022						2021
Current provision:
United States – Federal
Before operating loss carryforwards			$	727,000					$	60,000
Benefit of operating loss carryforwards			(665,000)						(60,000)
After operating loss carryforwards			62,000						—
United States – State
Before operating loss carryforwards			518,000						174,000
Benefit of operating loss carryforwards			(62,000)						(7,000)
After operating loss carryforwards			456,000						167,000
Canadian
Before operating loss carryforwards			510,000						—
Benefit of operating loss carryforwards			(510,000)						—
After operating loss carryforwards			—						—
Total current			518,000						167,000
Deferred (benefit) provision:
United States – State			(171,000)						165,000
Canadian			—						—
Total deferred			(171,000)						165,000
			$	347,000					$	332,000

Summary of reconciliation between the reported income tax provision (benefit) and the amount computed by multiplying the loss by the U.S. federal tax rate

A reconciliation between the reported income tax expense and the amount computed by multiplying the earnings attributable to Barnwell before income taxes by the U.S. federal tax rate of 21% is as follows:

			Year ended September 30,
			2022						2021
Tax provision computed by applying statutory rate			$	1,231,000					$	1,383,000
Decrease in the valuation allowance			(1,450,000)						(1,427,000)
Additional effect of the foreign tax provision on the total tax provision			130,000						31,000
Uncertain tax positions			62,000						—
U.S. state tax provision, net of federal benefit			285,000						332,000
Other			89,000						13,000
			$	347,000					$	332,000

Schedule of tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are as follows:

			September 30,
			2022						2021
Deferred income tax assets:
Foreign tax credit carryover under U.S. tax law			$	953,000					$	1,197,000
U.S. federal net operating loss carryover			8,258,000						8,846,000
U.S. state unitary net operating loss carryovers			1,117,000						939,000
Canadian net operating loss carryovers			877,000						1,411,000
Tax basis of investment in land in excess of book basis under U.S. tax law			26,000						305,000
Property and equipment accumulated book depreciation and depletion in excess of tax under Canadian tax law			—						1,091,000
Property and equipment accumulated book depreciation and depletion in excess of tax under U.S. tax law			568,000						699,000
Liabilities accrued for books but not for tax under U.S. tax law			882,000						1,225,000
Liabilities accrued for books but not for tax under Canadian tax law			2,120,000						1,813,000
Foreign currency loss under U.S. tax law			102,000						—
Foreign currency loss under Canadian tax law			124,000						—
Other			278,000						442,000
Total gross deferred income tax assets			15,305,000						17,968,000
Less valuation allowance			(12,608,000)						(14,616,000)
Net deferred income tax assets			2,697,000						3,352,000
Deferred income tax liabilities:
Property and equipment accumulated tax depreciation and depletion in excess of book under Canadian tax law			(280,000)						—
Book basis of investment in land development partnerships in excess of tax basis under U.S. tax law			(545,000)						(1,156,000)
Book basis of investment in land development partnerships in excess of tax basis under U.S. state non-unitary tax law			(166,000)						(352,000)
U.S. oil and gas property and equipment accumulated tax depreciation and depletion in excess of book under U.S. tax law			(121,000)						(142,000)
U.S. oil and gas property and equipment accumulated tax depreciation and depletion in excess of book under U.S. state tax law			(23,000)						(7,000)
U.S. tax law impact of foreign branch deferred tax asset under Canadian tax law			(1,465,000)						(1,782,000)
Other			(285,000)						(272,000)
Total deferred income tax liabilities			(2,885,000)						(3,711,000)
Net deferred income tax liability			$	(188,000)					$	(359,000)
Reported as:
Deferred income tax assets			—						—
Deferred income tax liabilities			(188,000)						(359,000)
Net deferred income tax liability			$	(188,000)					$	(359,000)

Schedule of unrecognized tax benefits

Below are the changes in unrecognized tax benefits.

			Year ended September 30,
			2022						2021
Balance at beginning of year			$	—					$	—
Effect of tax positions taken in prior years			60,000						—
Accrued interest related to tax positions taken			2,000						—
Balance at end of year			$	62,000					$	—

Summary of tax years, by jurisdiction, that remain subject to examination by taxing authorities

Included below is a summary of the tax years, by jurisdiction, that remain subject to examination by taxing authorities at September 30, 2022:

Jurisdiction			Fiscal Years Open
U.S. federal			2019 – 2021
Various U.S. states			2019 – 2021
Canada federal			2015 – 2021
Various Canadian provinces			2015 – 2021

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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