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RETIREMENT PLANS (Tables) | 3 Months Ended
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Dec. 31, 2024
Retirement Benefits [Abstract] |
Schedule of components of net periodic benefit cost (income) | The following table details the components of net periodic benefit (income) cost for Barnwell’s retirement plans:
| Pension Plan |  | SERP
| Three months ended December 31,
| 2024 |  | 2023 |  | 2024 |  | 2023
Interest cost | $ | 98,000 |  |  | $ | 103,000 |  |  | $ | 23,000 |  |  | $ | 24,000 |
Expected return on plan assets | (200,000) |  |  | (192,000) |  |  | — |  |  | — |
Amortization of net actuarial gain | — |  |  | — |  |  | — |  |  | (21,000) |
Net periodic benefit (income) cost | $ | (102,000) |  |  | $ | (89,000) |  |  | $ | 23,000 |  |  | $ | 3,000 |

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- 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 -Topic 715 -SubTopic 20 -Subparagraph (h) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
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