XML 97 R75.htm IDEA: XBRL DOCUMENT
v3.24.4

INCOME TAXES - TAX EFFECTS OF TEMPORARY DIFFERENCES (Details) - USD ($) | Sep. 30, 2024 | Sep. 30, 2023
--- | --- | ---
Deferred income tax assets: |  |
Foreign tax credit carryover under U.S. tax law | $ 916,000 | $ 928,000
U.S. federal net operating loss carryover | 10,382,000 | 9,406,000
U.S. state unitary net operating loss carryovers | 1,334,000 | 1,177,000
Canadian net operating loss carryovers | 1,331,000 | 1,025,000
Tax basis of investment in land in excess of book basis under U.S. tax law | 11,000 | 25,000
Property and equipment accumulated book depreciation and depletion in excess of tax under U.S. tax law | 548,000 | 275,000
Asset retirement obligation accrued for books but not for tax under U.S. tax law | 907,000 | 1,084,000
Asset retirement obligation accrued for books but not for tax under Canadian tax law | 2,141,000 | 2,461,000
Other liabilities accrued for books but not for tax under U.S. tax law | 669,000 | 612,000
Foreign currency loss under U.S. tax law | 68,000 | 68,000
Foreign currency loss under Canadian tax law | 79,000 | 81,000
Other | 168,000 | 116,000
Total gross deferred income tax assets | 18,554,000 | 17,258,000
Less Valuation allowance | (13,896,000) | (12,439,000)
Net deferred income tax assets | 4,658,000 | 4,819,000
Deferred income tax liabilities: |  |
Property and equipment accumulated tax depreciation and depletion in excess of book under Canadian tax law | (117,000) | (926,000)
Book basis of investment in land development partnerships in excess of tax basis under U.S. tax law | (282,000) | (133,000)
Book basis of investment in land development partnerships in excess of tax basis under U.S. state non-unitary tax law | (86,000) | (40,000)
U.S. oil and gas property and equipment accumulated tax depreciation and depletion in excess of book under U.S. tax law | (698,000) | (906,000)
U.S. oil and gas property and equipment accumulated tax depreciation and depletion in excess of book under U.S. state tax law | (16,000) | (19,000)
U.S. tax law impact of foreign branch deferred tax asset under Canadian tax law | (2,215,000) | (1,655,000)
Asset for retirement benefits | (1,029,000) | (939,000)
Other | (315,000) | (259,000)
Total deferred income tax liabilities | (4,758,000) | (4,877,000)
Net deferred income tax liability | (100,000) | (58,000)
Net deferred income tax liability included in Consolidated Balance Sheets: |  |
Deferred income tax assets | 0 | 0
Deferred income tax liabilities | (100,000) | (58,000)
Net deferred income tax liability | $ (100,000) | $ (58,000)

X
- Definition Deferred Tax Assets, Canada Foreign Currency Translation Loss + References No definition available. + Details
Name: | brn_DeferredTaxAssetsCanadaForeignCurrencyTranslationLoss
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from property, plant, and equipment pertaining to domestic income tax for the period. + References No definition available. + Details
Name: | brn_DeferredTaxAssetsPropertyPlantAndEquipmentDomestic
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from asset retirement obligations pertaining to domestic income tax for the period. An asset retirement obligation is a legal obligation associated with the disposal or retirement from service of a tangible long-lived asset. + References No definition available. + Details
Name: | brn_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAssetRetirementObligationsDomestic
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from asset retirement obligations pertaining to foreign income tax for the period. An asset retirement obligation is a legal obligation associated with the disposal or retirement from service of a tangible long-lived asset. + References No definition available. + Details
Name: | brn_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAssetRetirementObligationsForeign
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents the amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from other accrued liabilities pertaining to domestic income tax for the period. + References No definition available. + Details
Name: | brn_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsOtherAccruedLiabilitiesDomestic
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Deferred Tax Assets, US Foreign Currency Translation Loss + References No definition available. + Details
Name: | brn_DeferredTaxAssetsUSForeignCurrencyTranslationLoss
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Deferred Tax Liabilities, Investment In Noncontrolled Affiliates, Domestic + References No definition available. + Details
Name: | brn_DeferredTaxLiabilitiesInvestmentInNoncontrolledAffiliatesDomestic
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Deferred Tax Liabilities, Investment In Noncontrolled Affiliates, State And Local + References No definition available. + Details
Name: | brn_DeferredTaxLiabilitiesInvestmentInNoncontrolledAffiliatesStateAndLocal
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences from property, plant, and equipment pertaining to foreign income tax for the period. + References No definition available. + Details
Name: | brn_DeferredTaxLiabilitiesPropertyPlantAndEquipmentForeign
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Deferred Tax Liabilities, Retirement Plan Assets Accrued, Domestic + References No definition available. + Details
Name: | brn_DeferredTaxLiabilitiesRetirementPlanAssetsAccruedDomestic
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences from U.S oil and gas property and equipment pertaining to domestic income tax for the period. + References No definition available. + Details
Name: | brn_DeferredTaxLiabilitiesUSOilAndGasPropertyAndEquipmentDomestic
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences from U.S oil and gas property and equipment pertaining to state income tax for the period. + References No definition available. + Details
Name: | brn_DeferredTaxLiabilitiesUSOilAndGasPropertyAndEquipmentState
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Deferred Tax Liabilities, U.S. Tax Law Impact of Foreign Branch Deferred Tax Asset, Foreign + References No definition available. + Details
Name: | brn_DeferredTaxLiabilitiesUSTaxLawImpactOfForeignBranchDeferredTaxAssetForeign
Namespace Prefix: | brn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(26)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(26)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(15)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 + Details
Name: | us-gaap_DeferredIncomeTaxLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_DeferredTaxAssetsGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from investments (excludes investments in subsidiaries and equity method investments). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6 + Details
Name: | us-gaap_DeferredTaxAssetsInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_DeferredTaxAssetsLiabilitiesNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_DeferredTaxAssetsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible domestic operating loss carryforwards. Excludes state and local operating loss carryforwards. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6 + Details
Name: | us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsDomestic
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6 + Details
Name: | us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible state and local operating loss carryforwards. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6 + Details
Name: | us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsStateAndLocal
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences, classified as other. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6 + Details
Name: | us-gaap_DeferredTaxAssetsOther
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign tax credit carryforwards. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6 + Details
Name: | us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsForeign
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_DeferredTaxAssetsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences without jurisdictional netting. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_DeferredTaxLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences classified as other. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-6 + Details
Name: | us-gaap_DeferredTaxLiabilitiesOther
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant