Barnwell Industries (BRN) 10-K 16 Dec 13 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Sep. 30, 2013	Dec. 01, 2013	Mar. 31, 2013
Document and Entity Information	'	'	'
Entity Registrant Name	'BARNWELL INDUSTRIES INC	'	'
Entity Central Index Key	'0000010048	'	'
Document Type	'10-K	'	'
Document Period End Date	30-Sep-13	'	'
Amendment Flag	'false	'	'
Current Fiscal Year End Date	'--09-30	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Voluntary Filers	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Public Float	'	'	$14,961,000
Entity Common Stock, Shares Outstanding	'	8,277,160	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2013	Sep. 30, 2012
Current assets:	'	'
Cash and cash equivalents	$7,828,000	$8,845,000
Accounts receivable, net of allowance for doubtful accounts	3,287,000	3,600,000
Prepaid expenses	230,000	361,000
Real estate held for sale	5,448,000	5,309,000
Other current assets	2,234,000	770,000
Total current assets	19,027,000	18,885,000
Investments in real estate	2,381,000	2,381,000
Property and equipment, net	41,306,000	48,624,000
Total assets	62,714,000	69,890,000
Current liabilities:	'	'
Accounts payable	4,415,000	2,680,000
Accrued capital expenditures	1,846,000	341,000
Accrued incentive and other compensation	1,652,000	1,593,000
Accrued operating and other expenses	2,670,000	2,507,000
Payable to joint interest owners	187,000	854,000
Current portion of long-term debt	5,240,000	5,764,000
Other current liabilities	437,000	576,000
Total current liabilities	16,447,000	14,315,000
Long-term debt	11,400,000	11,400,000
Liability for retirement benefits	3,137,000	5,114,000
Asset retirement obligation	7,520,000	5,629,000
Deferred income taxes	1,890,000	3,307,000
Total liabilities	40,394,000	39,765,000
Commitments and contingencies	'	'
Equity:	'	'
Common stock, par value $0.50 per share; authorized, 20,000,000 shares: 8,445,060 issued at September 30, 2013 and 2012	4,223,000	4,223,000
Additional paid-in capital	1,289,000	1,289,000
Retained earnings	15,532,000	24,095,000
Accumulated other comprehensive income, net	2,991,000	2,322,000
Treasury stock, at cost: 167,900 shares at September 30, 2013 and 2012	-2,286,000	-2,286,000
Total stockholders' equity	21,749,000	29,643,000
Non-controlling interests	571,000	482,000
Total equity	22,320,000	30,125,000
Total liabilities and equity	$62,714,000	$69,890,000

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2013	Sep. 30, 2012
CONSOLIDATED BALANCE SHEETS	'	'
Common stock, par value (in dollars per share)	$0.50	$0.50
Common stock, authorized shares	20,000,000	20,000,000
Common stock, issued shares	8,445,060	8,445,060
Treasury stock, shares	167,900	167,900

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Revenues:	'	'
Oil and natural gas	$21,376,000	$24,610,000
Contract drilling	2,338,000	2,340,000
Sale of interest in leasehold land, net	282,000	482,000
Residential real estate	'	5,975,000
Gas processing and other	612,000	655,000
Total revenues	24,608,000	34,062,000
Costs and expenses:	'	'
Oil and natural gas operating	9,992,000	10,445,000
Contract drilling operating	2,239,000	2,991,000
Residential real estate	'	5,990,000
General and administrative	8,911,000	8,268,000
Depletion, depreciation, and amortization	8,542,000	10,990,000
Reduction of carrying value of assets	4,506,000	6,647,000
Interest expense	587,000	790,000
Total costs and expenses	34,777,000	46,121,000
Loss before income taxes	-10,169,000	-12,059,000
Income tax benefit	-1,497,000	-1,097,000
Net loss	-8,672,000	-10,962,000
Less: Net loss attributable to non-controlling interests	-109,000	-826,000
Net loss attributable to Barnwell Industries, Inc. stockholders	($8,563,000)	($10,136,000)
Basic net loss per common share attributable to Barnwell Industries, Inc. stockholders (in dollars per share)	($1.03)	($1.22)
Diluted net loss per common share attributable to Barnwell Industries, Inc. stockholders (in dollars per share)	($1.03)	($1.22)
Weighted-average number of common shares outstanding:	'	'
Basic (in shares)	8,277,160	8,277,160
Diluted (in shares)	8,277,160	8,277,160

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS	'	'
Net loss	($8,672,000)	($10,962,000)
Other comprehensive income:	'	'
Foreign currency translation adjustments, net of taxes of $0	-1,319,000	1,927,000
Retirement plans:	'	'
Amortization of accumulated other comprehensive loss into net periodic benefit cost, net of taxes of $0	259,000	258,000
Net actuarial gains (losses) arising during the period, net of taxes of $0	1,729,000	-153,000
Total other comprehensive income	669,000	2,032,000
Total comprehensive loss	-8,003,000	-8,930,000
Less: Comprehensive loss attributable to non-controlling interests	-109,000	-826,000
Comprehensive loss attributable to Barnwell Industries, Inc.	($7,894,000)	($8,104,000)

CONSOLIDATED_STATEMENTS_OF_COM1

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (Parenthetical) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS	'	'
Foreign currency translation adjustments, taxes	$0	$0
Amortization of accumulated other comprehensive loss into net periodic benefit cost, taxes	0	0
Net actuarial gains (losses) arising during the period, taxes	$0	$0

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Net loss	($8,672,000)	($10,962,000)
Adjustments to reconcile net loss to net cash provided by operating activities:	'	'
Depletion, depreciation, and amortization	8,542,000	10,990,000
Reduction of carrying value of assets	4,506,000	6,647,000
Retirement benefits expense	617,000	728,000
Accretion of asset retirement obligation	499,000	363,000
Gain on sale of drilling equipment	'	-40,000
Deferred income tax benefit	-1,460,000	-1,297,000
Asset retirement obligation payments	-222,000	-324,000
Share-based compensation benefit	-73,000	-103,000
Retirement plan contributions	-606,000	-676,000
Sale of interest in leasehold land, net	-282,000	-482,000
Real estate held for sale	-139,000	5,477,000
Increase from changes in current assets and liabilities	481,000	1,145,000
Net cash provided by operating activities	3,191,000	11,466,000
Cash flows from investing activities:	'	'
Proceeds from sale of interest in leasehold land, net of fees paid	282,000	482,000
Proceeds from gas over bitumen royalty adjustments	62,000	61,000
Proceeds from sale of drilling equipment, net	'	59,000
Capital expenditures	-4,122,000	-6,879,000
Net cash used in investing activities	-3,778,000	-6,277,000
Cash flows from financing activities:	'	'
Proceeds from long-term debt borrowings	503,000	'
Repayments of long-term debt	-1,020,000	-6,550,000
Contributions from non-controlling interests	198,000	370,000
Distributions to non-controlling interests	'	-29,000
Net cash used in financing activities	-319,000	-6,209,000
Effect of exchange rate changes on cash and cash equivalents	-111,000	31,000
Net decrease in cash and cash equivalents	-1,017,000	-989,000
Cash and cash equivalents at beginning of year	8,845,000	9,834,000
Cash and cash equivalents at end of year	$7,828,000	$8,845,000

CONSOLIDATED_STATEMENTS_OF_EQU

CONSOLIDATED STATEMENTS OF EQUITY (USD $)	Total	Common Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Income	Treasury Stock	Non-controlling Interests
Balance at Sep. 30, 2011	$38,714,000	$4,223,000	$1,289,000	$34,231,000	$290,000	($2,286,000)	$967,000
Balance (in shares) at Sep. 30, 2011	'	8,277,160	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'	'	'	'
Contributions from non-controlling interests	370,000	'	'	'	'	'	370,000
Distributions to non-controlling interests	-29,000	'	'	'	'	'	-29,000
Net loss	-10,962,000	'	'	-10,136,000	'	'	-826,000
Foreign currency translation adjustments, net of taxes of $0	1,927,000	'	'	'	1,927,000	'	'
Retirement plans:	'	'	'	'	'	'	'
Amortization of accumulated other comprehensive loss into net periodic benefit cost, net of taxes of $0	258,000	'	'	'	258,000	'	'
Net actuarial gains (losses) arising during the period, net of taxes of $0	-153,000	'	'	'	-153,000	'	'
Balance at Sep. 30, 2012	30,125,000	4,223,000	1,289,000	24,095,000	2,322,000	-2,286,000	482,000
Balance (in shares) at Sep. 30, 2012	'	8,277,160	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity	'	'	'	'	'	'	'
Contributions from non-controlling interests	198,000	'	'	'	'	'	198,000
Net loss	-8,672,000	'	'	-8,563,000	'	'	-109,000
Foreign currency translation adjustments, net of taxes of $0	-1,319,000	'	'	'	-1,319,000	'	'
Retirement plans:	'	'	'	'	'	'	'
Amortization of accumulated other comprehensive loss into net periodic benefit cost, net of taxes of $0	259,000	'	'	'	259,000	'	'
Net actuarial gains (losses) arising during the period, net of taxes of $0	1,729,000	'	'	'	1,729,000	'	'
Balance at Sep. 30, 2013	$22,320,000	$4,223,000	$1,289,000	$15,532,000	$2,991,000	($2,286,000)	$571,000
Balance (in shares) at Sep. 30, 2013	'	8,277,160	'	'	'	'	'

CONSOLIDATED_STATEMENTS_OF_EQU1

CONSOLIDATED STATEMENTS OF EQUITY (Parenthetical) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
CONSOLIDATED STATEMENTS OF EQUITY	'	'
Foreign currency translation adjustments, taxes	$0	$0
Amortization of accumulated other comprehensive loss into net periodic benefit cost, taxes	0	0
Net actuarial gains (losses) arising during the period, taxes	$0	$0

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	1.                                    SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Description of Business
	Barnwell is engaged in the following lines of business: 1) exploring for, developing, producing and selling oil and natural gas in Canada, 2) investing in land interests in Hawaii, 3) drilling wells and installing and repairing water pumping systems in Hawaii, and 4) developing homes for sale in Hawaii.
	Principles of Consolidation
	The consolidated financial statements include the accounts of Barnwell Industries, Inc. and all majority-owned subsidiaries (collectively referred to herein as “Barnwell,” “we,” “our,” “us,” or the “Company”), including a 77.6%-owned land investment general partnership (Kaupulehu Developments) and two 80%-owned joint ventures (Kaupulehu 2007, LLLP and Kaupulehu Investors, LLC). All significant intercompany accounts and transactions have been eliminated.
	Use of Estimates in the Preparation of Financial Statements
	The preparation of the financial statements in conformity with U.S. GAAP requires management of Barnwell to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and the disclosure of contingent assets and liabilities. Actual results could differ significantly from those estimates. Significant assumptions are required in the valuation of deferred tax assets, asset retirement obligations, share-based payment arrangements, obligations for retirement plans, contract drilling estimated costs to complete, proved oil and natural gas reserves, and the carrying value of other assets, and such assumptions may impact the amount at which such items are recorded.
	Cash and Cash Equivalents
	Cash and cash equivalents include cash on hand, demand deposits and short-term investments with original maturities of three months or less.
	Accounts Receivable
	Accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is Barnwell’s best estimate of the amount of probable credit losses in Barnwell’s existing accounts receivable and is based on historical write-off experience and the application of the specific identification method. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. Barnwell does not have any off-balance sheet credit exposure related to its customers.
	Real Estate Held for Sale
	The costs of acquiring land and costs related to development and construction, including interest, property taxes and general and administrative expenses related to the development of land and home construction, are capitalized. Costs that relate to a specific lot or home are assigned to that lot or home while common costs related to multiple lots or homes will be allocated to each in proportion to their anticipated sales value.
	Real estate held for sale is reported at the lower of the asset carrying value or fair value less costs to sell. The recorded balances are evaluated for impairment whenever events or changes in circumstances indicate that the balance may not be fully recoverable. This evaluation requires management to make assumptions and apply considerable judgments to, among others, estimates of the timing and amount of future cash flows, uncertainty about future events, including changes in economic conditions, changes in operating performance, and ongoing cost of maintenance and improvements of the assets. Changes in these and other assumptions may require impairment charges that may materially impact the Company’s future operating results. If economic conditions worsen in the future or if difficult market conditions extend beyond the Company’s expectations resulting in a decrease in the fair value of the aforementioned assets below carrying value, the Company will be required to record an impairment loss.
	Homebuilding revenue and related profit or loss are generally recognized at the time of the closing of a sale, when title to and possession of the property are transferred to the buyer.
	Investments in Real Estate
	Barnwell’s investment in residential parcels consists of land held for speculative purposes which is not expected to be sold within a year of the balance sheet date and is reported at the lower of the asset carrying value or fair value less costs to sell. The recorded balances are evaluated for impairment whenever events or changes in circumstances indicate that the balance may not be fully recoverable. This evaluation requires management to make assumptions and apply considerable judgments to, among others, estimates of the timing and amount of future cash flows, uncertainty about future events, including changes in economic conditions, changes in operating performance, changes in the use of the assets, and ongoing cost of maintenance and improvements of the assets. Changes in these and other assumptions may require impairment charges that may materially impact the Company’s future operating results. If economic conditions worsen in the future or if difficult market conditions extend beyond the Company’s expectations resulting in a decrease in the fair value of the aforementioned assets below carrying value, the Company will be required to record an impairment loss.
	Barnwell accounts for sales of Increment I and Increment II leasehold land interests under the full accrual method. Gains from such sales are recognized when the buyer’s investments are adequate to demonstrate a commitment to pay for the property, risks and rewards of ownership have been transferred to the buyer, and Barnwell does not have a substantial continuing involvement with the property sold. With regard to the sales of Increment I and Increment II leasehold land interests, the percentage of sales payments are contingent future profits which will be recognized when they are realized. All costs of the sales of Increment I and Increment II leasehold land interests were recognized at the time of sale and were not deferred to future periods when any contingent profits will be recognized.
	Oil and Natural Gas Properties
	Barnwell uses the full cost method of accounting under which all costs incurred in the acquisition, exploration and development of oil and natural gas reserves, including costs related to unsuccessful wells and estimated future site restoration and abandonment, are capitalized. We capitalize internal costs that can be directly identified with our acquisition, exploration and development activities and do not include any costs related to production, general corporate overhead or similar activities.
	Under the full cost method of accounting, we review the carrying value of our oil and natural gas properties, on a country-by-country basis, each quarter in what is commonly referred to as the ceiling test. Under the ceiling test, capitalized costs, net of accumulated depletion and oil and natural gas related deferred income taxes, may not exceed an amount equal to the sum of 1) the discounted present value (at 10%), using average first-day-of-the-month prices during the 12-month period ending in the reporting period on a constant basis, of Barnwell’s estimated future net cash flows from estimated production of proved oil and natural gas reserves as determined by independent petroleum reserve engineers, less estimated future expenditures to be incurred in developing and producing the proved reserves but excluding future cash outflows associated with settling asset retirement obligations; plus 2) the cost of major development projects and unproven properties not subject to depletion, if any; plus 3) the lower of cost or estimated fair value of unproven properties included in costs subject to depletion; less 4) related income tax effects. If net capitalized costs exceed this limit, the excess is expensed. Depletion is computed using the units-of-production method whereby capitalized costs, net of estimated salvage values, plus estimated future costs to develop proved reserves and satisfy asset retirement obligations, are amortized over the total estimated proved reserves on a country-by-country basis. Investments in major development projects are not depleted until either proved reserves are associated with the projects or impairment has been determined. Proceeds from the disposition of minor producing oil and natural gas properties are credited to the cost of oil and natural gas properties. Gains or losses are recognized on the disposition of significant oil and natural gas properties.
	Revenues associated with the sale of oil, natural gas and natural gas liquids are recognized in the Consolidated Statements of Operations when the oil, natural gas and natural gas liquids are delivered and title has passed to the customer.
	Barnwell’s sales reflect its working interest share after royalties. Barnwell’s production is generally delivered and sold at the plant gate. Barnwell does not have transportation volume commitments with pipelines and does not have natural gas imbalances related to natural gas balancing arrangements with its partners.
	Long-lived Assets
	Long-lived assets to be held and used, other than oil and natural gas properties, are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be fully recoverable. Recoverability is measured by comparing the carrying amount of the asset to the future net cash flows expected to result from use of the asset (undiscounted and without interest charges). If it is determined that the asset may not be recoverable, impairment loss is measured as the amount by which the carrying amount of the asset exceeds the fair value of the asset. Long-lived assets to be disposed of are reported at the lower of the asset carrying value or fair value, less cost to sell.
	Drilling rigs, office and other property and equipment are depreciated using the straight-line method based on estimated useful lives.
	Share-based Compensation
	Share-based compensation cost is measured at fair value. Barnwell utilizes a closed-form valuation model to determine the fair value of each option award. Expected volatilities are based on the historical volatility of Barnwell’s stock over a period consistent with that of the expected terms of the options. The expected terms of the options represent expectations of future employee exercise and are estimated based on factors such as vesting periods, contractual expiration dates, historical trends in Barnwell’s stock price, and historical exercise behavior. The risk-free rates for periods within the contractual life of the options are based on the yields of U.S. Treasury instruments with terms comparable to the estimated option terms. Expected dividends are based on current and historical dividend payments.
	Retirement Plans
	Barnwell accounts for its defined benefit pension plan, Supplemental Employee Retirement Plan, and postretirement medical insurance benefits plan by recognizing the over-funded or under-funded status as an asset or liability in its Consolidated Balance Sheet and recognizes changes in that funded status in the year in which the changes occur through comprehensive income. See further discussion at Note 10 below.
	The estimation of Barnwell’s retirement plan obligations, costs and liabilities requires management to estimate the amount and timing of cash outflows for projected future payments and cash inflows for maturities and expected returns on plan assets. These assumptions may have an effect on the amount and timing of future contributions.
	At the end of each year, Barnwell determines the discount rate to be used to calculate the present value of plan liabilities and the net periodic benefit cost. The discount rate is an estimate of the current interest rate at which the retirement plan liabilities could be effectively settled at the end of the year. In estimating this rate, Barnwell references the Citigroup Pension Liability Index at our balance sheet date which is linked to rates of return on high-quality, fixed-income investments. The discount rate used to value the future benefit obligation as of each year-end is the rate used to determine the periodic benefit cost in the following year. The estimated rate of return on plan assets is based on historical trends combined with long-term expectations, the mix of plan assets and long-term inflation assumptions.
	The effects of changing assumptions are included in unamortized net gains and losses, which directly affect accumulated other comprehensive income. These unamortized gains and losses are amortized and reclassified to income (loss) over future periods.
	Asset Retirement Obligation
	Barnwell accounts for asset retirement obligations by recognizing the fair value of a liability for an asset retirement obligation in the period in which it is incurred. Barnwell’s estimated site restoration and abandonment costs of its oil and natural gas properties are capitalized as part of the carrying amount of oil and natural gas properties and depleted over the life of the related reserves. When the assumptions used to estimate a recorded asset retirement obligation change, a revision is recorded to both the asset retirement obligation and the capitalized cost of asset retirements. The liability is accreted at the end of each period through charges to oil and natural gas operating expense.
	Income Taxes
	Income taxes are determined using the asset and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax impacts of differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided when it is more likely than not that some portion or all of the deferred tax asset will not be realized.
	Management evaluates its potential exposures from tax positions taken that have been or could be challenged by taxing authorities. These potential exposures result because taxing authorities may take positions that differ from those taken by management in the interpretation and application of statutes, regulations and rules. Management considers the possibility of alternative outcomes based upon past experience, previous actions by taxing authorities (e.g., actions taken in other jurisdictions) and advice from tax experts. Recognized tax positions are initially and subsequently measured as the largest amount of tax benefit that is more likely than not of being realized upon ultimate settlement with a taxing authority on a jurisdiction-by-jurisdiction basis. Liabilities for unrecognized tax benefits related to such tax positions are included in long-term liabilities unless the tax position is expected to be settled within the upcoming year, in which case the liabilities are included in current liabilities. Interest and penalties related to uncertain tax positions are included in income tax expense.
	Contract Drilling
	Revenues, costs and profits applicable to contract drilling contracts are included in the Consolidated Statements of Operations using the percentage of completion method, principally measured by the percentage of labor dollars incurred to date for each contract to total estimated labor dollars for each contract. Contract losses are recognized in full in the period the losses are identified. The performance of drilling contracts may extend over more than a year and, in the interim periods, estimates of total contract costs and profits are used to determine revenues and profits earned for reporting the results of contract drilling operations. Revisions in the estimates required by subsequent performance and final contract settlements are included as adjustments to the results of operations in the period such revisions and settlements occur. Contracts are normally less than a year in duration.
	Environmental
	Barnwell is subject to extensive environmental laws and regulations. These laws, which are constantly changing, regulate the discharge of materials into the environment and maintenance of surface conditions and may require Barnwell to remove or mitigate the environmental effects of the disposal or release of petroleum or chemical substances at various sites. Environmental expenditures are expensed or capitalized depending on their future economic benefit. Expenditures that relate to an existing condition caused by past operations and that have no future economic benefit are expensed. Liabilities for expenditures of a noncapital nature are recorded when environmental assessment and/or remediation is probable, and the costs can be reasonably estimated.
	Foreign Currency Translation
	Assets and liabilities of foreign subsidiaries are translated at the year-end exchange rate and resulting translation gains or losses are accounted for in an equity account entitled “Accumulated other comprehensive income, net.” Operating results of foreign subsidiaries are translated at average exchange rates during the period. Realized foreign currency transaction gains or losses were inconsequential in fiscal 2013 and 2012.
	Fair Value Measurements
	Fair value is defined as the amount that would be received from the sale of an asset or paid for the transfer of a liability in an orderly transaction between market participants at the measurement date. Fair value measurements are classified and disclosed in one of the following categories:
	·            Level 1: Unadjusted quoted prices in active markets for identical assets and liabilities in active markets and have the highest priority.
	·            Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
	·            Level 3: Unobservable inputs for the financial asset or liability and have the lowest priority.

LOSS_PER_COMMON_SHARE

LOSS PER COMMON SHARE	12 Months Ended
	Sep. 30, 2013
LOSS PER COMMON SHARE	'
LOSS PER COMMON SHARE	'
	2.                                    LOSS PER COMMON SHARE
	Basic earnings (loss) per share excludes dilution and is computed by dividing net earnings (loss) attributable to Barnwell stockholders by the weighted-average number of common shares outstanding for the period. Diluted earnings (loss) per share includes the potentially dilutive effect of outstanding common stock options, to the extent their inclusion would be dilutive. Potentially dilutive shares are excluded from the computation of diluted earnings (loss) per share if their effect is anti-dilutive.
	Potentially dilutive shares consist of the common shares issuable upon the exercise of outstanding stock options (both vested and non-vested) using the treasury stock method. Options to purchase 777,250 and 815,375 shares of common stock were excluded from the computation of diluted shares for fiscal years 2013 and 2012, respectively, as their inclusion would have been antidilutive due to the net loss attributable to Barnwell stockholders.
	Reconciliations between net loss attributable to Barnwell stockholders and common shares outstanding of the basic and diluted net loss per share computations are detailed in the following tables:
		Year ended September 30, 2013
			Net Loss				Shares	Per-Share
			(Numerator)			(Denominator)		Amount
	Basic net loss per share		$	(8,563,000	)		8,277,160		$	(1.03	)
	Effect of dilutive securities - common stock options		-				-
	Diluted net loss per share		$	(8,563,000	)		8,277,160		$	(1.03	)
		Year ended September 30, 2012
			Net Loss				Shares	Per-Share
			(Numerator)			(Denominator)		Amount
	Basic net loss per share		$	(10,136,000	)		8,277,160		$	(1.22	)
	Effect of dilutive securities - common stock options		-				-
	Diluted net loss per share		$	(10,136,000	)		8,277,160		$	(1.22	)

SHAREBASED_PAYMENTS

SHARE-BASED PAYMENTS	12 Months Ended
	Sep. 30, 2013
SHARE-BASED PAYMENTS	'
SHARE-BASED PAYMENTS	'
	3.                                    SHARE-BASED PAYMENTS
	The Company’s share-based compensation benefit and related income tax effects are as follows:
		Year ended September 30,
		2013					2012
	Share-based compensation benefit	$	(73,000	)			$	(103,000	)
	Income tax effect	$	-				$	-
	Share-based compensation benefit recognized in losses for the years ended September 30, 2013 and 2012 are reflected in “General and administrative” expenses in the Consolidated Statements of Operations. There was no impact on income taxes for the years ended September 30, 2013 and 2012 due to a full valuation allowance on the related deferred tax asset.
	Description of Share-Based Payment Arrangements
	The Company’s stock option plans are administered by the Compensation Committee of the Board of Directors.
	1998 Stock Option Plan: Under the stockholder-approved 1998 Stock Option Plan, Barnwell was authorized to grant up to 780,000 shares of common stock to employees. Option shares are no longer available for grant. Stock options grants include qualified options that have an exercise price equal to the closing market price of Barnwell’s stock on the date preceding the date of grant (110% of the closing market price on the date preceding the date of grant for options granted to affiliates), vest annually over four years of continuous service, and expire ten years from the date of grant (five years from date of grant for options granted to affiliates).
	Non-qualified stock options: In December 2004, Barnwell granted non-qualified options with an exercise price equal to the closing market price of Barnwell’s stock on the date of grant, that vest annually over five years of continuous service, and that expire ten years from the date of grant. The non-qualified options have stock appreciation rights features that permit the holder to receive stock, cash or a combination thereof equal to the amount by which the fair market value, at the time of exercise of the option, exceeds the option price.
	2008 Equity Incentive Plan: The stockholder-approved 2008 Equity Incentive Plan provides for the issuance of incentive stock options, nonstatutory stock options, stock options with stock appreciation rights, restricted stock, restricted stock units and performance units, qualified performance-based awards, and stock grants to employees, consultants and non-employee members of the Board of Directors. 800,000 shares of Barnwell common stock have been reserved for issuance and as of September 30, 2013, a total of 122,500 share options remain available for grant. Stock options grants include nonqualified stock options that have exercise prices equal to Barnwell’s stock price on the date of grant, vest annually over a service period of four years commencing one year from the date of grant and expire ten years from the date of grant. The options have stock appreciation rights that permit the holder to receive stock, cash or a combination thereof equal to the amount by which the fair market value, at the time of exercise of the option, exceeds the option price.
	Barnwell currently has a policy of issuing new shares to satisfy share option exercises under both the qualified plans and non-qualified plans when the optionee requests shares.
	Equity-classified Awards
	Compensation cost for equity-classified awards is measured at the grant date based on the fair value of the award and is recognized as an expense over the requisite service period.
	A summary of the activity in Barnwell’s equity-classified share options from October 1, 2012 through September 30, 2013 is presented below:
											Weighted-
						Weighted-					Average
						Average					Remaining			Aggregate
						Exercise					Contractual			Intrinsic
	Options		Shares			Price					Term			Value
	Outstanding at October 1, 2012		60,000				$	8.62
	Granted		-
	Exercised		-
	Expired/Forfeited		-
	Outstanding at September 30, 2013		60,000				$	8.62				1.2			$	-
	Exercisable at September 30, 2013		60,000				$	8.62				1.2			$	-
	Liability-classified Awards
	Compensation cost for liability-classified awards is remeasured to current fair value using a closed-form valuation model based on current values at each period end with the change in fair value recognized as an expense or benefit until the award is settled.
	As of September 30, 2013, there was $7,000 of total unrecognized compensation cost related to nonvested liability-classified share options. That cost is expected to be recognized in the first quarter of fiscal 2014.
	The following assumptions were used in estimating fair value for all liability-classified share options outstanding:
		Year ended September 30,
		2013		2012
	Expected volatility range	47.6% to 64.3%		59.2% to 66.8%
	Weighted-average volatility	58.00%		62.20%
	Expected dividends	0.00%		0.00%
	Expected term (in years)	1.2 to 6.2		2.2 to 7.2
	Risk-free interest rate	0.1% to 1.7%		0.2% to 1.0%
	Expected forfeitures	None		None
	The application of alternative assumptions could produce significantly different estimates of the fair value of share-based compensation, and consequently, the related costs reported in the Consolidated Statements of Operations.
	A summary of the activity in Barnwell’s liability-classified share options from October 1, 2012 through September 30, 2013 is presented below:
												Weighted-
						Weighted-						Average
						Average						Remaining			Aggregate
						Exercise						Contractual			Intrinsic
	Options		Shares			Price						Term			Value
	Outstanding at October 1, 2012		755,375					$	8.4
	Granted		-
	Exercised		-
	Expired/Forfeited		(38,125	)				$	8.96
	Outstanding at September 30, 2013		717,250					$	8.37				4.4			$	-
	Exercisable at September 30, 2013		639,750					$	8.86				4.2			$	-
	The following table summarizes the components of the total share-based compensation for liability-classified awards:
		Year ended September 30,
		2013					2012
	Due to vesting		$	46,000				$	105,000
	Due to remeasurement			(119,000	)				(208,000	)
	Total share-based compensation benefit for liability-based awards		$	(73,000	)			$	(103,000	)

ACCOUNTS_RECEIVABLE_AND_CONTRA

ACCOUNTS RECEIVABLE AND CONTRACT COSTS	12 Months Ended
	Sep. 30, 2013
ACCOUNTS RECEIVABLE AND CONTRACT COSTS	'
ACCOUNTS RECEIVABLE AND CONTRACT COSTS	'
	4.                                    ACCOUNTS RECEIVABLE AND CONTRACT COSTS
	Accounts receivable are net of allowances for doubtful accounts of $43,000 and $45,000 as of September 30, 2013 and 2012, respectively. Included in accounts receivable are contract retainage balances of $52,000 and $307,000 as of September 30, 2013 and 2012, respectively. The retainage balance as of September 30, 2013 is expected to be collected within one year, generally within 45 days after the related contracts have received final acceptance and approval.
	Costs and estimated earnings (loss) on uncompleted contracts are as follows:
		September 30,
		2013				2012
	Costs incurred on uncompleted contracts		$	2,457,000			$	2,373,000
	Estimated earnings (loss)			(251,000	)			(238,000	)
				2,206,000				2,135,000
	Less billings to date			1,629,000				2,331,000
			$	577,000			$	(196,000	)
	Costs and estimated earnings (loss) on uncompleted contracts are included in the Consolidated Balance Sheets as follows:
		September 30,
		2013				2012
	Costs and estimated earnings in excess of billings on uncompleted contracts (included in other current assets)		$	1,011,000			$	321,000
	Billings in excess of costs and estimated earnings on uncompleted contracts (included in other current liabilities)			(434,000	)			(517,000	)
			$	577,000			$	(196,000	)

REAL_ESTATE_HELD_FOR_SALE

REAL ESTATE HELD FOR SALE	12 Months Ended
	Sep. 30, 2013
REAL ESTATE HELD FOR SALE	'
REAL ESTATE HELD FOR SALE	'
	5.                                    REAL ESTATE HELD FOR SALE
	Kaupulehu 2007 currently owns one luxury residence that is available for sale in the Lot 4A Increment I area located in the North Kona District of the island of Hawaii, north of Hualalai Resort at Historic Ka’upulehu, between the Queen Kaahumanu Highway and the Pacific Ocean.
	In June 2012, Kaupulehu 2007 sold one of the luxury residences for $5,975,000. The carrying value of the home sold and costs related to the sale totaled $5,990,000, resulting in a nominal loss.

INVESTMENTS_IN_REAL_ESTATE

INVESTMENTS IN REAL ESTATE	12 Months Ended
	Sep. 30, 2013
INVESTMENTS IN REAL ESTATE	'
INVESTMENTS IN REAL ESTATE	'
	6.                                    INVESTMENTS IN REAL ESTATE
	A summary of Barnwell’s investments as of September 30, 2013 and 2012 is as follows:
	Investment in two residential parcels		$	2,331,000
	Investment in leasehold land interest – Lot 4C			50,000
	Total investments in real estate		$	2,381,000
	Investment in two residential parcels
	Kaupulehu 2007 owns two residential parcels in the Lot 4A Increment I area located in the North Kona District of the island of Hawaii, north of Hualalai Resort at Historic Ka’upulehu, between the Queen Kaahumanu Highway and the Pacific Ocean.
	Investment in leasehold land interest – Lot 4C
	Kaupulehu Developments holds an interest in an area of approximately 1,000 acres of vacant leasehold land zoned conservation located adjacent to Lot 4A. The lease terminates in December 2025.
	Percentage of sales payments
	Kaupulehu Developments has the right to receive payments from WB and WBKD, entities not affiliated with Barnwell and its subsidiaries, resulting from the sale of lots and/or residential units within approximately 870 acres of the Kaupulehu Lot 4A area by WB and WBKD in two increments (“Increment I” and “Increment II”).
	With respect to Increment I, Kaupulehu Developments is entitled to receive payments from WB based on the following percentages of the gross receipts from WB’s sales of single-family residential lots in Increment I: 9% of the gross proceeds from single-family lot sales up to aggregate gross proceeds of $100,000,000; 10% of such aggregate gross proceeds greater than $100,000,000 up to $300,000,000; and 14% of such aggregate gross proceeds in excess of $300,000,000.
	The following table summarizes the Increment I percentage of sales payment revenues received from WB:
		Year ended September 30,
		2013				2012
	Sale of interest in leasehold land:
	Proceeds		$	300,000			$	512,000
	Fees			(18,000	)			(30,000	)
	Revenues – sale of interest in leasehold land, net		$	282,000			$	482,000
	As of September 30, 2013, 31 of the 38 single-family lots in Phase I of Increment I have been sold by WB. Forty-two single-family lots are planned for Phase II of Increment I, for a total of 80 single-family lots planned for Increment I. The developer began marketing some of the 42 single-family lots in Phase II of Increment I in 2012, and as of September 30, 2013, one lot has been sold.
	With respect to Increment II, which is not yet developed, Kaupulehu Developments is entitled to receive future payments from WBKD based on a percentage of the sales prices of the residential lots or units, as well as additional payments after the members of WBKD have received distributions equal to the capital they invested in the project.
	There is no assurance with regards to the amounts of future payments to be received.

PROPERTY_AND_EQUIPMENT_AND_ASS

PROPERTY AND EQUIPMENT AND ASSET RETIREMENT OBLIGATION	12 Months Ended
	Sep. 30, 2013
PROPERTY AND EQUIPMENT AND ASSET RETIREMENT OBLIGATION	'
PROPERTY AND EQUIPMENT AND ASSET RETIREMENT OBLIGATION	'
	7.                                    PROPERTY AND EQUIPMENT AND ASSET RETIREMENT OBLIGATION
	Barnwell’s property and equipment is detailed as follows:
									Accumulated
									Depletion,
		Estimated		Gross					Depreciation,				Net
		Useful		Property and					and				Property and
		Lives		Equipment					Amortization				Equipment
	At September 30, 2013:
	Land				$	863,000				$	-			$	863,000
	Oil and natural gas properties
	(full cost accounting)				239,243,000					(202,400,000		)		36,843,000
	Drilling rigs and equipment	3 – 10 years			6,758,000					(5,513,000		)		1,245,000
	Offices	40 years			2,420,000					(324,000		)		2,096,000
	Other property and equipment	3 – 17 years			3,588,000					(3,329,000		)		259,000
	Total				$	252,872,000				$	(211,566,000	)		$	41,306,000
									Accumulated
									Depletion,
		Estimated		Gross					Depreciation,				Net
		Useful		Property and					and				Property and
		Lives		Equipment					Amortization				Equipment
	At September 30, 2012:
	Land				$	863,000				$	-			$	863,000
	Oil and natural gas properties				242,433,000					(198,768,000		)		43,665,000
	(full cost accounting)
	Drilling rigs and equipment	3 – 10 years			6,752,000					(5,152,000		)		1,600,000
	Offices	40 years			2,420,000					(264,000		)		2,156,000
	Other property and equipment	3 – 17 years			3,685,000					(3,345,000		)		340,000
	Total				$	256,153,000				$	(207,529,000	)		$	48,624,000
	Barnwell recognizes the fair value of a liability for an asset retirement obligation in the period in which it is incurred if a reasonable estimate of fair value can be made. The following is a reconciliation of the asset retirement obligation:
		Year ended September 30,
		2013					2012
		$	5,629,000				$	4,921,000
	Asset retirement obligation as of beginning of year
	Obligations incurred on new wells drilled	61,000					68,000
	Revision of estimated obligation	1,783,000					320,000
	Accretion expense	499,000					363,000
	Payments	(222,000		)			(324,000		)
	Foreign currency translation adjustment	(230,000		)			281,000
		$	7,520,000				$	5,629,000
	Asset retirement obligation as of end of year
	Barnwell recognized an additional $1,783,000 of abandonment and reclamation capitalized costs and liabilities in fiscal 2013 for upward revisions to prior year estimates of costs as a result of the receipt of new and more specific information regarding costs to abandon wells similar to Barnwell’s.

INCENTIVE_COMPENSATION_PLAN

INCENTIVE COMPENSATION PLAN	12 Months Ended
	Sep. 30, 2013
INCENTIVE COMPENSATION PLAN	'
INCENTIVE COMPENSATION PLAN	'
	8.                                    INCENTIVE COMPENSATION PLAN
	Barnwell established an incentive compensation plan in fiscal 2002 to compensate certain Canadian oil and natural gas segment personnel. The value of the plan is directly related to our oil and natural gas segment’s net income and the value of our oil and natural gas reserves discovered for projects developed by such personnel. Barnwell recognized $30,000 and $0 of costs pursuant to this plan in fiscal 2013 and 2012, respectively. Amounts accrued under this plan totaled $404,000 and $394,000 as of September 30, 2013 and 2012, respectively, and are reported under the caption “Accrued incentive and other compensation” on the Consolidated Balance Sheets.

LONGTERM_DEBT

LONG-TERM DEBT	12 Months Ended
	Sep. 30, 2013
LONG-TERM DEBT	'
LONG-TERM DEBT	'
	9.                                    LONG-TERM DEBT
	A summary of Barnwell’s long-term debt is as follows:
		September 30,
		2013			2012
		$	12,000,000		$	12,000,000
	Canadian revolving credit facility
	Real estate loan	4,640,000			5,164,000
		16,640,000			17,164,000
	Less current portion	(5,240,000		)	(5,764,000		)
		$	11,400,000		$	11,400,000
	Total long-term debt
	Canadian revolving credit facility
	Barnwell has a credit facility at Royal Bank of Canada, a Canadian bank, for $20,000,000 Canadian dollars, or US$19,446,000 at the September 30, 2013 exchange rate. Unused credit available under this facility was US$7,446,000 and the interest rate on the facility was 2.68% at September 30, 2013.
	The facility is available in U.S. dollars at LIBOR plus 2.50%, at the Royal Bank of Canada’s U.S. base rate plus 1.50%, or in Canadian dollars at the Royal Bank of Canada’s prime rate plus 1.50%. A standby fee of 0.6250% per annum is charged on the unused facility balance. Under the financing agreement, the facility is reviewed annually, with the next review planned for April 2014. Subject to that review, the facility may be renewed for one year with no required debt repayments or converted to a two-year term loan by the bank. If the facility is converted to a two-year term loan, Barnwell has agreed to the following repayment schedule of the then outstanding loan balance: first year of the term period – 20% (5% per quarter), and in the second year of the term period – 80% (5% per quarter for the first three quarters and 65% in the final quarter). Based on the terms of this agreement, if Royal Bank of Canada were to convert the facility to a two-year term loan upon its next review in April 2014, Barnwell would be obligated to make quarterly principal and interest repayments beginning in July 2014. As such, one quarterly repayment of 5% would be due within one year of September 30, 2013 and accordingly, we have included $600,000 in the current portion of long-term debt.
	Barnwell has the option to change the currency denomination and interest rate applicable to the loan at periodic intervals during the term of the loan. The facility is guaranteed by Barnwell and is collateralized by a general security agreement on all of the assets of Barnwell’s oil and natural gas segment. No compensating bank balances are required for this facility.
	Real estate loan
	Barnwell, together with its real estate joint venture, Kaupulehu 2007, has a non-revolving real estate loan with a Hawaii bank. Principal and interest are paid monthly and are determined based on a loan amortization schedule. The monthly payment will change as a result of an annual change in the interest rate, the sale of the house or the sale of a residential parcel. The interest rate adjusts each April for the remaining term of the loan to the lender’s then prevailing interest rate for similarly priced commercial mortgage loans or a floating rate equal to the lender’s base rate. The interest rate at September 30, 2013 was 3.53%. Any unpaid principal balance and accrued interest will be due and payable on April 1, 2018.
	The loan is collateralized by, among other things, a first mortgage on Kaupulehu 2007’s lots together with all improvements thereon. Kaupulehu 2007 will be required to make a principal payment upon the sale of the house or a residential parcel in the amount of the net sales proceeds of the house or residential parcel; the loan agreement defines net sales proceeds as the gross sales proceeds for the house or residential parcel, less reasonable commissions and normal closing costs.
	The loan agreement contains provisions requiring us to maintain compliance with certain covenants including a consolidated debt service coverage ratio and a consolidated total liabilities to tangible net worth ratio.
	The home collateralizing the loan is currently available for sale; therefore, the entire balance outstanding at September 30, 2013 under the term loan has been classified as a current liability.
	Combined Maturities
	Combined maturities of borrowings are as follows based on the assumption that Kaupulehu 2007’s home is sold during fiscal 2014 and that Royal Bank of Canada does not renew our facility upon the next review in April 2014 and the facility is therefore converted to a term loan:
	Fiscal year ending
	2014	$	5,240,000
	2015	2,400,000
	2016	9,000,000
		$	16,640,000
	Total

RETIREMENT_PLANS

RETIREMENT PLANS	12 Months Ended
	Sep. 30, 2013
RETIREMENT PLANS	'
RETIREMENT PLANS	'
	10.                            RETIREMENT PLANS
	Barnwell sponsors a noncontributory defined benefit pension plan (“Pension Plan”) covering substantially all of its U.S. employees, with benefits based on years of service and the employee’s highest consecutive five-year average earnings. Barnwell’s funding policy is intended to provide for both benefits attributed to service to date and for those expected to be earned in the future. In addition, Barnwell sponsors a Supplemental Employee Retirement Plan (“SERP”), a noncontributory supplemental retirement benefit plan which covers certain current and former employees of Barnwell for amounts exceeding the limits allowed under the Pension Plan, and a postretirement medical insurance benefits plan (“Postretirement Medical”) covering U.S. employees who have attained at least 20 years of service with Barnwell and served at least 10 years at the position of Vice President or higher, their spouses and qualifying dependents.
	The following tables detail the changes in benefit obligations, fair values of plan assets and reconciliations of the funded status of the retirement plans:
		Pension									SERP								Postretirement Medical
											September 30,
		2013					2012				2013				2012				2013			2012
	Change in Projected Benefit Obligation:
	Benefit obligation at beginning of year	$	7,753,000				$	7,045,000			$	1,512,000			$	1,310,000			$	1,242,000		$	1,031,000
	Service cost	272,000					302,000				52,000				50,000				14,000			12,000
	Interest cost	299,000					323,000				58,000				61,000				50,000			49,000
	Actuarial (gain) loss	(1,289,000		)			352,000				(294,000		)		97,000				(233,000		)	150,000
	Benefits paid	(169,000		)			(261,000		)		(6,000		)		(6,000		)		-			-
	Administrative expenses paid	(8,000		)			(8,000		)		-				-				-			-
	Benefit obligation at end of year	6,858,000					7,753,000				1,322,000				1,512,000				1,073,000			1,242,000
	Change in Plan Assets:
	Fair value of plan assets at beginning of year	5,388,000					4,214,000				-				-				-			-
	Actual return on plan assets	300,000					773,000				-				-				-			-
	Employer contributions	600,000					670,000				6,000				6,000				-			-
	Benefits paid	(169,000		)			(261,000		)		(6,000		)		(6,000		)		-			-
	Administrative expenses paid	(8,000		)			(8,000		)		-				-				-			-
	Fair value of plan assets at end of year	6,111,000					5,388,000				-				-				-			-
	Funded status	$	(747,000	)			$	(2,365,000	)		$	(1,322,000	)		$	(1,512,000	)		$	(1,073,000	)	$	(1,242,000	)
	Amounts recognized in the Consolidated Balance Sheets:
	Current liabilities	$	-				$	-			$	(5,000	)		$	(5,000	)		$	-		$	-
	Noncurrent liabilities	(747,000		)			(2,365,000		)		(1,317,000		)		(1,507,000		)		(1,073,000		)	(1,242,000		)
	Net amount	$	(747,000	)			$	(2,365,000	)		$	(1,322,000	)		$	(1,512,000	)		$	(1,073,000	)	$	(1,242,000	)
	Amounts recognized in accumulated other comprehensive income:
	Net actuarial loss (gain)	$	1,254,000				$	2,559,000			$	200,000			$	514,000			$	(263,000	)	$	(30,000	)
	Prior service cost (credit)	88,000					93,000				(87,000		)		(92,000		)		12,000			148,000
	Accumulated other comprehensive loss (income)	$	1,342,000				$	2,652,000			$	113,000			$	422,000			$	(251,000	)	$	118,000
	Barnwell estimates that it will make approximately $600,000 in contributions to the Pension Plan during fiscal 2014. The SERP and Postretirement Medical plans are unfunded and Barnwell will fund benefits when payments are made. Barnwell does not expect to make any benefit payments under the Postretirement Medical plan during fiscal 2014 and expected payments under the SERP for fiscal 2014 are not significant. Fluctuations in actual market returns as well as changes in general interest rates will result in changes in the market value of plan assets and may result in increased or decreased retirement benefits costs and contributions in future periods.
	The following table presents the weighted-average assumptions used to determine benefit obligations and net benefit costs:
		Pension				SERP				Postretirement Medical
		Year ended September 30,
		2013		2012		2013		2012		2013	2012
	Assumptions used to determine fiscal year-end benefit obligations:
	Discount rate	5.00%		4.00%		5.00%		4.00%		5.00%	4.00%
	Rate of compensation increase	4.00%		4.00%		4.00%		4.00%		N/A	N/A
	Assumptions used to determine net benefit costs (years ended):
	Discount rate	4.00%		4.75%		4.00%		4.75%		4.00%	4.75%
	Expected return on plan assets	7.00%		7.00%		N/A		N/A		N/A	N/A
	Rate of compensation increase	4.00%		5.00%		4.00%		5.00%		N/A	N/A
	The components of net periodic benefit cost are as follows:
		Pension									SERP								Postretirement Medical
		Year ended September 30,
		2013					2012				2013				2012				2013			2012
	Net periodic benefit cost for the year:
	Service cost		$	272,000				$	302,000			$	52,000			$	50,000			$	14,000		$	12,000
	Interest cost		299,000					323,000				58,000				61,000				50,000			49,000
	Expected return on plan assets		(387,000		)			(327,000		)		-				-				-			-
	Amortization of prior service cost (credit)		5,000					5,000				(5,000		)		(1,000		)		136,000			136,000
	Amortization of net actuarial loss (gain)		103,000					112,000				20,000				17,000				-			(11,000		)
	Net periodic benefit cost		$	292,000				$	415,000			$	125,000			$	127,000			$	200,000		$	186,000
	The amounts that are estimated to be amortized from accumulated other comprehensive income into net periodic benefit cost in the next fiscal year are as follows:
											Postretirement
		Pension					SERP				Medical
	Prior service cost (credit)		$	5,000				$	(5,000	)		$	12,000
	Net actuarial loss (gain)		37,000					4,000				(21,000		)
			$	42,000				$	(1,000	)		$	(9,000	)
	The accumulated benefit obligation differs from the projected benefit obligation in that it assumes future compensation levels will remain unchanged. The accumulated benefit obligation for the pension plan was $5,772,000 and $6,263,000 at September 30, 2013 and 2012, respectively. The accumulated benefit obligation for the SERP was $1,006,000 and $1,075,000 at September 30, 2013 and 2012, respectively.
	The benefits expected to be paid under the retirement plans as of September 30, 2013 are as follows:
								Postretirement
		Pension			SERP			Medical
Expected Benefit Payments:
Fiscal year ending September 30, 2014	$	216,000		$	5,000		$	-
Fiscal year ending September 30, 2015	$	202,000		$	4,000		$	-
Fiscal year ending September 30, 2016	$	189,000		$	3,000		$	-
Fiscal year ending September 30, 2017	$	260,000		$	3,000		$	-
Fiscal year ending September 30, 2018	$	279,000		$	2,000		$	29,000
Fiscal years ending September 30, 2019 through 2023	$	1,996,000		$	382,000		$	287,000
The following table provides the assumed health care cost trend rates related to the measurement of Barnwell’s postretirement medical obligations.
	Year ended September 30,
	2013			2012
Health care cost trend rates assumed for next year	8.00%			8.50%
Ultimate cost trend rate	5.00%			5.00%
Year that the rate reaches the ultimate trend rate	2020			2020
The assumed health care cost trend rates have a significant effect on the amounts reported for the postretirement medical obligations. A one-percentage-point change in the assumed health care cost trend rates would have the following effects:
	1-Percentage		1-Percentage
	Point Increase		Point (Decrease)
Effect on total service and interest cost components	$   15,000		$    (12,000)
Effect on accumulated postretirement benefit obligations	$ 219,000		$  (175,000)
Plan Assets
Management communicates periodically with its professional investment advisors to establish investment policies, direct investments and select investment options. The overall investment objective of the Pension Plan is to attain a diversified combination of investments that provides long-term growth in the assets of the plan to fund future benefit obligations while managing risk in order to meet current benefit obligations. Generally, interest and dividends received provide cash flows to fund current benefit obligations. Longer-term obligations are generally estimated to be provided for by growth in equity securities. The Company’s investment policy permits investments in a diversified mix of U.S. and international equities, fixed income securities and cash equivalents.
Barnwell’s investments in fixed income securities include corporate bonds, U.S. treasuries, preferred securities, and fixed income exchange-traded funds. The Company’s investments in equity securities primarily include domestic and international large-cap companies, as well as, domestic and international equity securities exchange-traded funds. Plan assets include $8,000 of Barnwell’s stock at September 30, 2013.
The Company’s year-end target allocation, by asset category, and the actual asset allocations were as follows:
	Target		September 30,
Asset Category	Allocation		2013		2012
Cash and other	0% - 30%		5%		1%
Fixed income securities	20% - 60%		25%		30%
Equity securities	30% - 70%		70%		69%
Actual investment allocations may vary from our target allocations from time to time due to prevailing market conditions. We periodically review our actual investment allocations and rebalance our investments to our target allocations as dictated by current and anticipated market conditions and required cash flows.
We categorize plan assets into three levels based upon the assumptions used to price the assets. Level 1 provides the most reliable measure of fair value, whereas Level 3 requires significant management judgment in determining the fair value. Equity securities and exchange-traded funds are valued by obtaining quoted prices on recognized and highly liquid exchanges. Fixed income securities are valued based upon the closing price reported in the active market in which the security is traded. All of our plan assets are categorized as Level 1 assets, and as such, the actual market value is used to determine the fair value of assets. The following tables set forth by level, within the fair value hierarchy, pension plan assets at their fair value:
						Fair Value Measurements Using:
	Carrying					Quoted				Significant
	Amount					Prices in				Other				Significant
	as of					Active				Observable				Unobservable
	September 30,					Markets				Inputs				Inputs
	2013					(Level 1)				(Level 2)				(Level 3)
Financial Assets:
Cash		$	316,000				$	316,000			$	-			$	-
U.S. government bonds			97,000					97,000				-				-
Corporate bonds			710,000					710,000				-				-
Fixed income exchange-traded funds			458,000					458,000				-				-
Preferred securities			226,000					226,000				-				-
Equity securities exchange-traded funds			634,000					634,000				-				-
Equities			3,670,000					3,670,000				-				-
Total		$	6,111,000				$	6,111,000			$	-			$	-
						Fair Value Measurements Using:
	Carrying					Quoted				Significant
	Amount					Prices in				Other				Significant
	as of					Active				Observable				Unobservable
	September 30,					Markets				Inputs				Inputs
	2012					(Level 1)				(Level 2)				(Level 3)
Financial Assets:
Cash		$	72,000				$	72,000			$	-			$	-
U.S. government bonds			100,000					100,000				-				-
Corporate bonds			400,000					400,000				-				-
Fixed income exchange-traded funds			850,000					850,000				-				-
Preferred securities			232,000					232,000				-				-
Equity securities exchange-traded funds			283,000					283,000				-				-
Equities			3,451,000					3,451,000				-				-
Total		$	5,388,000				$	5,388,000			$	-			$	-

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2013
INCOME TAXES	'
INCOME TAXES	'
	11.                            INCOME TAXES
	The components of loss before income taxes, after adjusting the loss for non-controlling interests, are as follows:
		Year ended September 30,
		2013				2012
	United States		$	(4,832,000	)		$	(8,936,000	)
	Canada			(5,228,000	)			(2,297,000	)
			$	(10,060,000	)		$	(11,233,000	)
	The components of the income tax (benefit) provision related to the above losses are as follows:
		Year ended September 30,
		2013				2012
	Current (benefit) provision:
	United States – Federal		$	-			$	-
	United States – State			(82,000	)			-
				(82,000	)			-
	Canadian			45,000				200,000
	Total current			(37,000	)			200,000
	Deferred benefit:
	United States			82,000				(380,000	)
	Canadian			(1,542,000	)			(917,000	)
	Total deferred			(1,460,000	)			(1,297,000	)
			$	(1,497,000	)		$	(1,097,000	)
	Barnwell’s effective consolidated income tax rate for fiscal 2013, after adjusting loss before income taxes for non-controlling interests, was 15%, as compared to 10% for fiscal 2012.
	Consolidated taxes do not bear a customary relationship to pretax losses due primarily to the fact that Canadian income taxes are not sheltered by U.S. source losses, Canadian income taxes are not estimated to have a current or future benefit as foreign tax credits or deductions for U.S. tax purposes, and U.S. consolidated net operating losses are not estimated to have any future U.S. tax benefit prior to expiration.
	Included in the income tax benefit for fiscal 2012 is a $93,000 benefit from lapsing of the statute of limitations and the related accrued interest for uncertain tax positions related to Canadian income taxes. There is no such benefit included in the income tax benefit for fiscal 2013.
	A reconciliation between the reported income tax benefit and the amount computed by multiplying the loss attributable to Barnwell before income taxes by the U.S. federal tax rate of 35% is as follows:
		Year ended September 30,
		2013					2012
	Tax benefit computed by applying statutory rate		$	(3,521,000	)	$	(3,932,000	)
	Increase in the valuation allowance			2,978,000			3,968,000
	Additional effect of the foreign tax provision on the total tax provision			(1,018,000	)		(606,000	)
	Expiration of foreign tax credit carryforward			249,000			-
	State income tax benefit			(365,000	)		(389,000	)
	Other			180,000			(138,000	)
			$	(1,497,000	)	$	(1,097,000	)
	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,
		2013				2012
	Deferred income tax assets:
	U.S. tax effect of deferred Canadian taxes		$	526,000			$	1,082,000
	Foreign tax credit carryover			1,715,000				1,955,000
	Alternative minimum tax credit carryover			460,000				460,000
	U.S. federal net operating loss carryover			4,903,000				2,613,000
	Tax basis of investment in land and residential real estate in excess of book basis			1,756,000				1,661,000
	Property and equipment accumulated tax depreciation and depletion in excess of book under U.S. tax law			5,196,000				4,480,000
	Liabilities accrued for books but not for tax under U.S. tax law			4,338,000				4,192,000
	Liabilities accrued for books but not for tax under Canadian tax law			2,409,000				1,732,000
	Other			2,085,000				1,869,000
	Total gross deferred tax assets			23,388,000				20,044,000
	Less valuation allowance			(20,979,000	)			(18,233,000	)
	Net deferred income tax assets			2,409,000				1,811,000
	Deferred income tax liabilities:
	Property and equipment accumulated tax depreciation and depletion in excess of book under Canadian tax law			(3,957,000	)			(4,913,000	)
	Other			(95,000	)			(92,000	)
	Total deferred income tax liabilities			(4,052,000	)			(5,005,000	)
	Net deferred income tax liability		$	(1,643,000	)		$	(3,194,000	)
	Net deferred income tax liability is included in the Consolidated Balance Sheets as follows:
			September 30,
			2013				2012
	Current deferred income tax asset (included in other current assets)		$	247,000			$	113,000
	Deferred income tax liability		(1,890,000		)		(3,307,000		)
	Net deferred income tax liability		$	(1,643,000	)		$	(3,194,000	)
	The total valuation allowance increased $2,746,000 for the year ended September 30, 2013. The increase was due primarily to a U.S. federal net operating loss and asset impairments for books but not tax. Of the total increase in the valuation allowance for fiscal 2013, $2,978,000 was recognized as income tax expense and $232,000 was credited to accumulated other comprehensive income.
	Net deferred tax assets at September 30, 2013 of $2,409,000 consists of Canadian deferred tax assets related to liabilities accrued for book purposes but not for tax purposes that are estimated to be realized through future Canadian income tax deductions against future Canadian oil and natural gas earnings.
At September 30, 2013, Barnwell had foreign tax credit carryovers, alternative minimum tax credit carryovers, and U.S. federal net operating loss carryovers totaling $1,715,000, $460,000 and $14,420,000, respectively. All three items were fully offset by valuation allowances at September 30, 2013. The net operating loss carryovers expire in fiscal years 2031-2033, and the foreign tax credit carryovers expire in fiscal years 2017-2023.
FASB ASC Topic 740, Income Taxes, prescribes a threshold for recognizing the financial statement effects of a tax position when it is more likely than not, based on the technical merits, that the position will be sustained upon examination by a taxing authority.
Barnwell files U.S. federal income tax returns, income tax returns in various U.S. states, and Canadian federal and provincial tax returns. A number of years may elapse before an uncertain tax position, for which we have unrecognized tax benefits, is audited and finally resolved. While it is often difficult to predict the final outcome or the timing of resolution of any particular uncertain tax position, we believe that our unrecognized tax benefits reflect the more likely than not outcome. We adjust these unrecognized tax benefits, as well as the related interest, based on ongoing changes in facts and circumstances. Settlement of any particular position could require the use of cash. Favorable resolution for an amount less than the amount estimated by Barnwell would be recognized as a decrease in the effective income tax rate in the period of resolution, and unfavorable resolution in excess of the amount estimated by Barnwell would be recognized as an increase in the effective income tax rate in the period of resolution.
The Canada Revenue Agency is currently examining the Company’s Canadian federal income tax returns for fiscal 2010 and 2011.
Below are the changes in unrecognized tax benefits.
		Year ended September 30,
		2013				2012
Balance at beginning of year		$	722,000			$	761,000
Accrued interest related to tax positions taken		14,000				(19,000		)
Lapse of statute		-				(61,000		)
Translation adjustments		(32,000		)		41,000
Balance at end of year		$	704,000			$	722,000
The total amount of unrecognized tax benefits at September 30, 2013 that, if recognized, would impact the effective tax rate was $704,000. Included in the liability for unrecognized tax benefits at September 30, 2013 and 2012, is accrued interest of $86,000 and $75,000, respectively.
Uncertain tax positions consist of Canadian federal and provincial audit issues that involve transfer pricing adjustments. Because of a lack of clarity and uniformity regarding allowable transfer pricing valuations by differing jurisdictions, it is reasonably possible that the total amount of uncertain tax positions may significantly increase or decrease within the next 12 months, and the estimated range of any such variance is not currently estimable based upon facts and circumstances as of September 30, 2013.
Included below is a summary of the tax years, by jurisdiction, that remain subject to examination by taxing authorities at September 30, 2013:
Jurisdiction	Fiscal Years Open
U.S. federal	2010 – 2012
Various U.S. states	2010 – 2012
Canada federal	2005 – 2012
Various Canadian provinces	2005 – 2012

REDUCTION_OF_CARRYING_VALUE_OF

REDUCTION OF CARRYING VALUE OF ASSETS	12 Months Ended
	Sep. 30, 2013
REDUCTION OF CARRYING VALUE OF ASSETS	'
REDUCTION OF CARRYING VALUE OF ASSETS	'
	12.                            REDUCTION OF CARRYING VALUE OF ASSETS
	During fiscal years 2013 and 2012, Barnwell reduced the carrying value of certain assets. A breakdown of the reduction of the carrying value of assets as reported in the Consolidated Statements of Operations is as follows:
		Year ended September 30,
		2013		2012
	Oil and natural gas properties	$	4,506,000	$	2,551,000
	Real estate held for sale	-		1,854,000
	Investment in joint ventures	-		1,754,000
	Lot acquisition rights – Mauka Lands	-		488,000
	Total reduction of carrying value of assets	$	4,506,000	$	6,647,000
	Oil and Natural Gas Properties
	Under the full cost method of accounting, the Company performs quarterly oil and natural gas ceiling test calculations. Barnwell’s net capitalized costs exceeded the ceiling limitations at March 31, 2013, December 31, 2012 and September 30, 2012. As such, Barnwell reduced the carrying value of its oil and natural gas properties by $4,506,000 and $2,551,000 during the years ended September 30, 2013 and 2012, respectively.
	Real Estate Held for Sale
	In fiscal 2012, Kaupulehu 2007 entered into a contract to sell one of the luxury residences at a price below carrying value. Accordingly, Barnwell recorded a $1,854,000 reduction in the carrying value of real estate held for sale in fiscal 2012 to reflect this decline in the estimated market value. No reduction in the carrying value was necessary during the year ended September 30, 2013.
	Investment in Joint Ventures
	Due to uncertainty regarding the financial condition of Hualalai Investors JV, LLC and Hualalai Investors II, LLC, owners of Hualalai Resort, in which the Company owns 1.5% passive minority interests, and the duration of current economic conditions and the corresponding impact of such conditions on the Company’s ability to recover its investment within the Company’s currently estimated holding period, the Company wrote off its remaining $1,754,000 investment in joint ventures in fiscal 2012 as management concluded that there was an other-than-temporary impairment of these investments.
	Lot Acquisition Rights
	Barnwell, through wholly-owned Kaupulehu Mauka Investors, LLC, owns acquisition rights as to 14 lots within agricultural-zoned leasehold land in the upland area of Kaupulehu (“Mauka Lands”) situated between the Queen Kaahumanu Highway and the Mamalahoa Highway at Kaupulehu, on the island of Hawaii. Due to heightened uncertainty regarding the likelihood of development of the Mauka Lands, and accordingly, the corresponding impact of such conditions on the Company’s ability to recover its investment in lot acquisition rights, the Company wrote off its remaining $488,000 investment in lot acquisition rights in fiscal 2012.

SEGMENT_AND_GEOGRAPHIC_INFORMA

SEGMENT AND GEOGRAPHIC INFORMATION	12 Months Ended
	Sep. 30, 2013
SEGMENT AND GEOGRAPHIC INFORMATION	'
SEGMENT AND GEOGRAPHIC INFORMATION	'
	13.                            SEGMENT AND GEOGRAPHIC INFORMATION
	Barnwell operates the following segments: 1) exploring for, developing, producing and selling oil and natural gas in Canada (oil and natural gas); 2) investing in land interests in Hawaii (land investment); 3) drilling wells and installing and repairing water pumping systems in Hawaii (contract drilling); and 4) developing homes for sale in Hawaii (residential real estate).
	The following table presents certain financial information related to Barnwell’s reporting segments. All revenues reported are from external customers with no intersegment sales or transfers.
		Year ended September 30,
		2013			2012
	Revenues:
	Oil and natural gas	$	21,376,000		$	24,610,000
	Land investment	282,000			482,000
	Contract drilling	2,338,000			2,340,000
	Residential real estate	-			5,975,000
	Other	567,000			633,000
	Total before interest income	24,563,000			34,040,000
	Interest income	45,000			22,000
	Total revenues	$	24,608,000		$	34,062,000
	Depletion, depreciation, and amortization:
	Oil and natural gas	$	8,034,000		$	10,367,000
	Contract drilling	394,000			509,000
	Other	114,000			114,000
	Total depletion, depreciation, and amortization	$	8,542,000		$	10,990,000
	Reduction of carrying value of assets:
	Oil and natural gas	$	4,506,000		$	2,551,000
	Land investment	-			488,000
	Residential real estate	-			1,854,000
	Other	-			1,754,000
	Total reduction of carrying value of assets	$	4,506,000		$	6,647,000
	Operating (loss) profit
	(before general and administrative expenses):
	Oil and natural gas	$	(1,156,000	)	$	1,247,000
	Land investment	282,000			(6,000		)
	Contract drilling	(295,000		)	(1,160,000		)
	Residential real estate	-			(1,869,000		)
	Other	453,000			(1,235,000		)
	Total operating loss	(716,000		)	(3,023,000		)
	General and administrative expenses	(8,911,000		)	(8,268,000		)
	Interest expense	(587,000		)	(790,000		)
	Interest income	45,000			22,000
	Loss before income taxes	$	(10,169,000	)	$	(12,059,000	)
	Capital Expenditures:
		Year ended September 30,
		2013			2012
	Oil and natural gas	$	7,506,000		$	4,915,000
	Contract drilling	17,000			72,000
	Other	2,000			35,000
	Total	$	7,525,000		$	5,022,000
	Assets By Segment:
		September 30,
		2013			2012
	Oil and natural gas (1)	$	40,559,000		$	46,946,000
	Land investment (2)	2,381,000			2,381,000
	Contract drilling (2)	2,905,000			2,963,000
	Residential real estate (2)	5,448,000			5,309,000
	Other:
	Cash and cash equivalents	7,828,000			8,845,000
	Corporate and other	3,593,000			3,446,000
	Total	$	62,714,000		$	69,890,000
	(1)          Primarily located in the province of Alberta, Canada.
	(2)          Located in Hawaii.
	Long-Lived Assets By Geographic Area:
		September 30,
		2013			2012
	United States	$	6,699,000		$	7,161,000
	Canada	36,988,000			43,844,000
	Total	$	43,687,000		$	51,005,000
Revenue By Geographic Area:
	Year ended September 30,
	2013			2012
United States	$	2,643,000		$	8,892,000
Canada	21,920,000			25,148,000
Total (excluding interest income)	$	24,563,000		$	34,040,000

ACCUMULATED_OTHER_COMPREHENSIV

ACCUMULATED OTHER COMPREHENSIVE INCOME	12 Months Ended
	Sep. 30, 2013
ACCUMULATED OTHER COMPREHENSIVE INCOME	'
ACCUMULATED OTHER COMPREHENSIVE INCOME	'
	14.                            ACCUMULATED OTHER COMPREHENSIVE INCOME
	Components of accumulated other comprehensive income, net of taxes, are as follows:
		September 30,
		2013			2012
	Foreign currency translation	$	3,701,000		$	5,020,000
	Retirement plans liability	(710,000		)	(2,698,000		)
	Accumulated other comprehensive income	$	2,991,000		$	2,322,000

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Sep. 30, 2013
FAIR VALUE MEASUREMENTS	'
FAIR VALUE MEASUREMENTS	'
	15.                            FAIR VALUE MEASUREMENTS
	Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis
	Certain of our assets and liabilities are reported at fair value in the accompanying balance sheets on a nonrecurring basis; that is, the assets and liabilities are not measured at fair value on an ongoing basis but are subject to fair value adjustments in certain circumstances. The following table provides carrying value and fair value measurement information for nonrecurring fair value measurements recorded during the year ended September 30, 2012 (there were no nonrecurring fair value measurements recorded during the year ended September 30, 2013):
				Fair Value Measurements Using:
		Carrying		Quoted		Significant				Total Reduction of
		Amount		Prices in		Other		Significant		Carrying Value
		as of		Active		Observable		Unobservable		for the
		September 30,		Markets		Inputs		Inputs		year ended
		2012		(Level 1)		(Level 2)		(Level 3)		September 30, 2012
	Real estate held for	$	5,309,000	$	-	$	5,309,000	$	-	$  1,854,000
	sale
	Investment in joint	$	-	$	-	$	-	$	-	$  1,754,000
	ventures
	Lot acquisition rights	$	-	$	-	$	-	$	-	$     488,000
	– Mauka Lands
	The fair value of real estate held for sale was based on the sales price of the residence sold during the year ended September 30, 2012, which is similar and located adjacent to the remaining home. This fair value measurement has been classified as a Level 2 valuation.
	Due to uncertainty regarding the financial condition of the joint venture entities in which the Company has passive interests and the duration of current economic conditions and the corresponding impact of such conditions on the Company’s ability to recover its investment within the Company’s currently estimated holding period, the Company wrote off its remaining $1,754,000 investment in joint ventures in fiscal 2012 as management concluded that there was an other-than-temporary impairment of these investments.
	Due to heightened uncertainty regarding the likelihood of development of the Mauka Lands, and accordingly, the corresponding impact of such conditions on the Company’s ability to recover its investment in lot acquisition rights, the Company wrote off its remaining $488,000 investment in lot acquisition rights in fiscal 2012.
	As further described in Note 7, the Company recognizes the fair value of a liability for an asset retirement obligation in the period in which it is incurred if a reasonable estimate of fair value can be made. Barnwell estimates the fair value of asset retirement obligations based on the projected discounted future cash outflows required to settle abandonment and restoration liabilities. Such an estimate requires assumptions and judgments regarding the existence of liabilities, the amount and timing of cash outflows required to settle the liability, what constitutes adequate restoration, inflation factors, credit adjusted discount rates, and consideration of changes in legal, regulatory, environmental and political environments. Abandonment and restoration cost estimates are determined in conjunction with Barnwell’s reserve engineers based on historical information regarding costs incurred to abandon and restore similar well sites, information regarding current market conditions and costs, and knowledge of subject well sites and properties. These assumptions represent Level 3 inputs. Asset retirement obligations are not subsequently measured at fair value; however revisions are recorded when information underlying the assumptions used to estimate the existing asset retirement obligation change.
	Fair Value of Financial Instruments
	The carrying values of cash and cash equivalents, accounts receivable, accounts payable, accrued current liabilities and payables to joint interest owners approximate their fair values due to the short-term nature of the instruments. The carrying value of long-term debt approximates fair value as the terms approximate current market terms for similar debt instruments of comparable risk and maturities.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 30, 2013
COMMITMENTS AND CONTINGENCIES	'
COMMITMENTS AND CONTINGENCIES	'
	16.                            COMMITMENTS AND CONTINGENCIES
	Lease Commitments
	Barnwell has several non-cancelable operating leases for office space and leasehold land. Rental expense was $521,000 and $476,000 for the years ended September 30, 2013 and 2012, respectively. Barnwell is committed under these leases for minimum rental payments summarized by fiscal year as follows:
	Fiscal year ending
	2014	$	494,000
	2015	185,000
	2016	185,000
	2017	161,000
	2018	46,000
	Thereafter through 2026	169,000
	Total	$	1,240,000
	The lease payments for land were subject to renegotiation as of January 1, 2006. Per the lease agreement, the lease payments will remain unchanged pending an appraisal, whereupon the lease rent could be adjusted to fair market value. Barnwell does not know the amount of the new lease payments which could be effective upon performance of the appraisal; they may remain unchanged or increase, and Barnwell currently expects the adjustment, if any, to not be material. The future rental payment disclosures above assume the minimum lease payments for land in effect at December 31, 2005 remain unchanged through December 2025, the end of the lease term.
	Environmental Matters
	As of September 30, 2013, environmental remediation costs of $783,000, which have not been discounted, were accrued in “Accrued operating and other expenses” on the Consolidated Balance Sheets. The amount accrued is the estimated liability for probable environmental remediation costs for soil contamination from infrastructure issues at the Dunvegan and Wood River properties. Because of the inherent uncertainties associated with environmental assessment and remediation activities, future expenses to remediate the currently identified sites in excess of the $783,000 accrued, and sites identified in the future, if any, could be incurred. No accrual for environmental remediation costs was necessary at September 30, 2012.
	Legal and Regulatory Matters
	Barnwell is occasionally involved in routine litigation and is subject to governmental and regulatory controls that are incidental to the ordinary course of business. Barnwell’s management believes that all claims and litigation involving Barnwell are not likely to have a material adverse effect on its results of operations, financial position or liquidity.
	Other Matters
	Barnwell is obligated to pay Nearco, Inc. 4.2% of Kaupulehu Developments’ gross receipts from real estate transactions. The fees represent compensation for promotion and marketing of Kaupulehu Developments’ property and were determined based on the estimated fair value of such services.
	In conjunction with the closing of the Increment II transaction in fiscal 2006, Kaupulehu Developments entered into an agreement to pay its external real estate legal counsel 1.5% of all Increment II percentage of sales payments received by Kaupulehu Developments for services provided by its external real estate legal counsel in the negotiation and closing of the Increment II transaction. No amounts were paid pursuant to this arrangement in fiscal years 2013 or 2012.

CONCENTRATIONS_OF_CREDIT_RISK

CONCENTRATIONS OF CREDIT RISK	12 Months Ended
	Sep. 30, 2013
CONCENTRATIONS OF CREDIT RISK	'
CONCENTRATIONS OF CREDIT RISK	'
	17.                            CONCENTRATIONS OF CREDIT RISK
	Our oil and natural gas segment’s primary concentration of credit risk is associated with two customers that individually accounted for more than 10% of total oil and natural gas segment accounts receivable: Shell Trading Canada and Keyera Partnership. At September 30, 2013, these customers accounted for 53% and 16%, respectively, or in aggregate $1,009,000, of our oil and natural gas accounts receivables.
	Management does not believe significant credit risk related to these trade receivables exists at September 30, 2013 based on prior historical experience.

INFORMATION_RELATING_TO_THE_CO

INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS	12 Months Ended
	Sep. 30, 2013
INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS	'
INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS	'
	18.                            INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS
	The following table details the effect of changes in current assets and liabilities on the Consolidated Statements of Cash Flows, and presents supplemental cash flow information:
		Year ended September 30,
		2013			2012
	Increase (decrease) from changes in:
	Receivables	$	180,000		$	2,409,000
	Other current assets	(1,218,000		)	46,000
	Accounts payable	1,863,000			(214,000		)
	Accrued compensation	155,000			(739,000		)
	Other current liabilities	(499,000		)	(357,000		)
	Increase from changes in current assets and liabilities	$	481,000		$	1,145,000
	Supplemental disclosure of cash flow information:
	Cash paid during the year for:
	Interest	$	564,000		$	743,000
	Income taxes	$	438,000		$	457,000
	Capital expenditure accruals related to oil and natural gas exploration and development increased $1,559,000 and decreased $2,245,000 during the years ended September 30, 2013 and 2012, respectively. Additionally, during the years ended September 30, 2013 and 2012, capital expenditure accruals related to oil and natural gas asset retirement obligations increased $1,844,000 and $388,000, respectively.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2013
SUBSEQUENT EVENTS	'
SUBSEQUENT EVENTS	'
	19.                            SUBSEQUENT EVENTS
	In November 2013, Kaupulehu Developments received a percentage of sales payment totaling $140,000 from the sale of one lot within Phase I of Increment I. Financial results from the receipt of this payment will be reflected in Barnwell’s quarter ending December 31, 2013.
	On November 27, 2013, Barnwell, through a wholly-owned subsidiary, entered into two limited liability limited partnerships, KD Kona 2013 LLLP and KKM Makai, LLLP, and indirectly acquired 19.6% interests in WB Kukio Resorts, LLC, WB Maniniowali, LLC, and WB Kaupulehu, LLC for $5,140,000. These entities own certain real estate and development rights interests in the Kukio, Maniniowali, and Kaupulehu portions of Kukio Resort, a private residential community on the Kona coast of the Big Island of Hawaii. WB Kaupulehu, LLC, which is comprised of WB and WBKD, is the developer of Kaupulehu Lot 4A Increments I and II, the area in which Barnwell has interests in percentage of sales payments. The limited liability limited partnership agreements provide for a priority return of Barnwell’s investment prior to profit distributions.
	Barnwell, through affiliated entities, borrowed approximately $4,140,000 under a new bank loan to partially fund the acquisition, and Barnwell expects that it will pay approximately $1,000,000 in the forthcoming months to fund the remainder of the acquisition. The bank loan matures in November 2015, with an option to extend one year, and accrues interest for the first year at the Federal Home Loan Bank’s fixed rate plus 4.00% and resets annually thereafter. Principal payments are due on the receipt of percentage of sales payments from the sale of lots within Kaupulehu Lot 4A Increments I and II, upon the sale of Barnwell’s real estate held for sale and two residential parcels, and on receipt of cash distributions from the entities noted above. Barnwell is a guarantor of the loan.
	As a result of this transaction, whereas Barnwell was not affiliated with the aforementioned entities prior to this transaction, henceforth Barnwell will have an ownership interest and affiliation with these entities. This transaction will be reflected in Barnwell’s quarter ending December 31, 2013.

SUMMARY_OF_SELECTED_QUARTERLY_

SUMMARY OF SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)	12 Months Ended
	Sep. 30, 2013
SUMMARY OF SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)	'
SUMMARY OF SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)	'
	20.                            SUMMARY OF SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)
	Disclosure is not required as Barnwell qualifies as a smaller reporting company.

SUPPLEMENTARY_OIL_AND_NATURAL_

SUPPLEMENTARY OIL AND NATURAL GAS INFORMATION (UNAUDITED)	12 Months Ended
	Sep. 30, 2013
SUPPLEMENTARY OIL AND NATURAL GAS INFORMATION (UNAUDITED)	'
SUPPLEMENTARY OIL AND NATURAL GAS INFORMATION (UNAUDITED)	'
	21.                            SUPPLEMENTARY OIL AND NATURAL GAS INFORMATION (UNAUDITED)
	The following tables summarize information relative to Barnwell’s oil and natural gas operations, which are conducted in Canada. Proved reserves are the estimated quantities of oil, natural gas and natural gas liquids which geological and engineering data demonstrate with reasonable certainty to be recoverable in future years from known reservoirs under existing economic and operating conditions. Proved producing oil and natural gas reserves are reserves that can be expected to be recovered through existing wells with existing equipment and operating methods. The estimated net interests in total proved and proved producing reserves are based upon subjective engineering judgments and may be affected by the limitations inherent in such estimations. The process of estimating reserves is subject to continual revision as additional information becomes available as a result of drilling, testing, reservoir studies and production history. There can be no assurance that such estimates will not be materially revised in subsequent periods.
	(A)                            Oil and Natural Gas Reserves
	The following table summarizes changes in the estimates of Barnwell’s net interests in total proved developed reserves of oil and natural gas liquids and natural gas, which are all in Canada. The Company has no proved undeveloped reserves. All of the information regarding reserves in this Form 10-K is derived from the report of our independent petroleum reserve engineers, InSite, and is included as an Exhibit to this Form 10-K.
		OIL & NGL			GAS				Total
		(Bbls)			(Mcf)				(Boe)
	Proved reserves:
	Balance at September 30, 2011		1,184,000			14,943,000				3,760,000
	Revisions of previous estimates		97,000			(1,121,000	)			(96,000	)
	Extensions, discoveries and other additions		56,000			40,000				63,000
	Less production		(259,000	)		(2,753,000	)			(734,000	)
	Balance at September 30, 2012		1,078,000			11,109,000				2,993,000
	Revisions of previous estimates		46,000			1,137,000				242,000
	Extensions, discoveries and other additions		28,000			17,000				31,000
	Less production		(229,000	)		(2,018,000	)			(577,000	)
	Balance at September 30, 2013		923,000			10,245,000				2,689,000
	(B)                            Capitalized Costs Relating to Oil and Natural Gas Producing Activities
	All capitalized costs relating to oil and natural gas producing activities, which were being depleted in all years, are summarized as follows:
		September 30,
			2013				2012
	Proved properties		$	237,977,000			$	238,788,000
	Unproved properties		1,266,000				3,645,000
	Total capitalized costs		239,243,000				242,433,000
	Accumulated depletion and depreciation		202,400,000				198,768,000
	Net capitalized costs		$	36,843,000			$	43,665,000
	(C)                           Costs Incurred in Oil and Natural Gas Property Acquisition, Exploration and Development
		Year ended September 30,
		2013				2012
	Acquisition of properties:
	Unproved	$	250,000			$	496,000
	Proved	-				-
	Exploration costs	1,485,000				1,778,000
	Development costs	5,771,000				2,641,000
	Total	$	7,506,000			$	4,915,000
	Development costs incurred in the table above include additions and revisions to Barnwell’s asset retirement obligation of $1,844,000 and $388,000 for the years ended September 30, 2013 and 2012, respectively.
	(D)                          Results of Operations for Oil and Natural Gas Producing Activities
		Year ended September 30,
		2013				2012
	Net revenues	$	21,376,000			$	24,610,000
	Production costs	9,992,000				10,445,000
	Depletion	8,034,000				10,367,000
	Reduction of carrying value of oil and natural gas properties	4,506,000				2,551,000
	Pre-tax results of operations*	(1,156,000		)		1,247,000
	Estimated income tax benefit (expense)	335,000				(387,000		)
	Results of operations*	$	(821,000	)		$	860,000
	*  Before general and administrative expenses, interest expense, and foreign exchange gains and losses.
	(E)                            Standardized Measure, Including Year-to-Year Changes Therein, of Estimated Discounted Future Net Cash Flows
	The following tables utilize reserve and production data estimated by independent petroleum reserve engineers. The information may be useful for certain comparison purposes but should not be solely relied upon in evaluating Barnwell or its performance. Moreover, the projections should not be construed as realistic estimates of future cash flows, nor should the standardized measure be viewed as representing current value.
	The estimated future cash flows at September 30, 2013 and 2012 were based on weighted average sales prices, based upon the average of the price in effect on the first day of the month for the preceding twelve month period in accordance with SEC Release No. 33-8995. The future production and development costs represent the estimated future expenditures that we will incur to develop and produce the proved reserves, assuming continuation of existing economic conditions. The future income tax expenses were computed by applying statutory income tax rates in existence at September 30, 2013 and 2012 to the future pre-tax net cash flows relating to proved reserves, net of the tax basis of the properties involved.
	Material revisions to reserve estimates may occur in the future, development and production of the oil and natural gas reserves may not occur in the periods assumed and actual prices realized and actual costs incurred are expected to vary significantly from those used. Management does not rely upon this information in making investment and operating decisions; rather, those decisions are based upon a wide range of factors, including estimates of probable reserves as well as proved reserves and price and cost assumptions different than those reflected herein.
	Standardized Measure of Discounted Future Net Cash Flows
		September 30,
		2013				2012
	Future cash inflows	$	99,867,000			$	109,253,000
	Future production costs	(48,186,000		)		(51,603,000		)
	Future development costs	(1,472,000		)		(2,044,000		)
	Future income tax expenses	(7,800,000		)		(8,260,000		)
	Future net cash flows	42,409,000				47,346,000
	10% annual discount for timing of cash flows	(10,475,000		)		(12,056,000		)
	Standardized measure of discounted future net cash flows	$	31,934,000			$	35,290,000
	Changes in the Standardized Measure of Discounted Future Net Cash Flows
		Year ended September 30,
		2013				2012
Beginning of year	$	35,290,000			$	48,559,000
Sales of oil and natural gas produced, net of production costs	(11,384,000		)		(14,165,000		)
Net changes in prices and production costs, net of royalties and wellhead taxes	4,275,000				(17,851,000		)
Extensions and discoveries	831,000				2,312,000
Revisions of previous quantity estimates	857,000				4,084,000
Net change in income taxes	(433,000		)		5,171,000
Accretion of discount	3,376,000				5,129,000
Other - changes in the timing of future production and other	495,000				(307,000		)
Other - net change in Canadian dollar translation rate	(1,373,000		)		2,358,000
Net change	(3,356,000		)		(13,269,000		)
End of year	$	31,934,000			$	35,290,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
Principles of Consolidation	'
	Principles of Consolidation
	The consolidated financial statements include the accounts of Barnwell Industries, Inc. and all majority-owned subsidiaries (collectively referred to herein as “Barnwell,” “we,” “our,” “us,” or the “Company”), including a 77.6%-owned land investment general partnership (Kaupulehu Developments) and two 80%-owned joint ventures (Kaupulehu 2007, LLLP and Kaupulehu Investors, LLC). All significant intercompany accounts and transactions have been eliminated.
Use of Estimates in the Preparation of Financial Statements	'
	Use of Estimates in the Preparation of Financial Statements
	The preparation of the financial statements in conformity with U.S. GAAP requires management of Barnwell to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and the disclosure of contingent assets and liabilities. Actual results could differ significantly from those estimates. Significant assumptions are required in the valuation of deferred tax assets, asset retirement obligations, share-based payment arrangements, obligations for retirement plans, contract drilling estimated costs to complete, proved oil and natural gas reserves, and the carrying value of other assets, and such assumptions may impact the amount at which such items are recorded.
Cash and Cash Equivalents	'
	Cash and Cash Equivalents
	Cash and cash equivalents include cash on hand, demand deposits and short-term investments with original maturities of three months or less.
Accounts Receivable	'
	Accounts Receivable
	Accounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is Barnwell’s best estimate of the amount of probable credit losses in Barnwell’s existing accounts receivable and is based on historical write-off experience and the application of the specific identification method. Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. Barnwell does not have any off-balance sheet credit exposure related to its customers.
Real Estate Held for Sale	'
	Real Estate Held for Sale
	The costs of acquiring land and costs related to development and construction, including interest, property taxes and general and administrative expenses related to the development of land and home construction, are capitalized. Costs that relate to a specific lot or home are assigned to that lot or home while common costs related to multiple lots or homes will be allocated to each in proportion to their anticipated sales value.
	Real estate held for sale is reported at the lower of the asset carrying value or fair value less costs to sell. The recorded balances are evaluated for impairment whenever events or changes in circumstances indicate that the balance may not be fully recoverable. This evaluation requires management to make assumptions and apply considerable judgments to, among others, estimates of the timing and amount of future cash flows, uncertainty about future events, including changes in economic conditions, changes in operating performance, and ongoing cost of maintenance and improvements of the assets. Changes in these and other assumptions may require impairment charges that may materially impact the Company’s future operating results. If economic conditions worsen in the future or if difficult market conditions extend beyond the Company’s expectations resulting in a decrease in the fair value of the aforementioned assets below carrying value, the Company will be required to record an impairment loss.
	Homebuilding revenue and related profit or loss are generally recognized at the time of the closing of a sale, when title to and possession of the property are transferred to the buyer.
Investments in Real Estate	'
	Investments in Real Estate
	Barnwell’s investment in residential parcels consists of land held for speculative purposes which is not expected to be sold within a year of the balance sheet date and is reported at the lower of the asset carrying value or fair value less costs to sell. The recorded balances are evaluated for impairment whenever events or changes in circumstances indicate that the balance may not be fully recoverable. This evaluation requires management to make assumptions and apply considerable judgments to, among others, estimates of the timing and amount of future cash flows, uncertainty about future events, including changes in economic conditions, changes in operating performance, changes in the use of the assets, and ongoing cost of maintenance and improvements of the assets. Changes in these and other assumptions may require impairment charges that may materially impact the Company’s future operating results. If economic conditions worsen in the future or if difficult market conditions extend beyond the Company’s expectations resulting in a decrease in the fair value of the aforementioned assets below carrying value, the Company will be required to record an impairment loss.
	Barnwell accounts for sales of Increment I and Increment II leasehold land interests under the full accrual method. Gains from such sales are recognized when the buyer’s investments are adequate to demonstrate a commitment to pay for the property, risks and rewards of ownership have been transferred to the buyer, and Barnwell does not have a substantial continuing involvement with the property sold. With regard to the sales of Increment I and Increment II leasehold land interests, the percentage of sales payments are contingent future profits which will be recognized when they are realized. All costs of the sales of Increment I and Increment II leasehold land interests were recognized at the time of sale and were not deferred to future periods when any contingent profits will be recognized.
Oil and Natural Gas Properties	'
	Oil and Natural Gas Properties
	Barnwell uses the full cost method of accounting under which all costs incurred in the acquisition, exploration and development of oil and natural gas reserves, including costs related to unsuccessful wells and estimated future site restoration and abandonment, are capitalized. We capitalize internal costs that can be directly identified with our acquisition, exploration and development activities and do not include any costs related to production, general corporate overhead or similar activities.
	Under the full cost method of accounting, we review the carrying value of our oil and natural gas properties, on a country-by-country basis, each quarter in what is commonly referred to as the ceiling test. Under the ceiling test, capitalized costs, net of accumulated depletion and oil and natural gas related deferred income taxes, may not exceed an amount equal to the sum of 1) the discounted present value (at 10%), using average first-day-of-the-month prices during the 12-month period ending in the reporting period on a constant basis, of Barnwell’s estimated future net cash flows from estimated production of proved oil and natural gas reserves as determined by independent petroleum reserve engineers, less estimated future expenditures to be incurred in developing and producing the proved reserves but excluding future cash outflows associated with settling asset retirement obligations; plus 2) the cost of major development projects and unproven properties not subject to depletion, if any; plus 3) the lower of cost or estimated fair value of unproven properties included in costs subject to depletion; less 4) related income tax effects. If net capitalized costs exceed this limit, the excess is expensed. Depletion is computed using the units-of-production method whereby capitalized costs, net of estimated salvage values, plus estimated future costs to develop proved reserves and satisfy asset retirement obligations, are amortized over the total estimated proved reserves on a country-by-country basis. Investments in major development projects are not depleted until either proved reserves are associated with the projects or impairment has been determined. Proceeds from the disposition of minor producing oil and natural gas properties are credited to the cost of oil and natural gas properties. Gains or losses are recognized on the disposition of significant oil and natural gas properties.
	Revenues associated with the sale of oil, natural gas and natural gas liquids are recognized in the Consolidated Statements of Operations when the oil, natural gas and natural gas liquids are delivered and title has passed to the customer.
	Barnwell’s sales reflect its working interest share after royalties. Barnwell’s production is generally delivered and sold at the plant gate. Barnwell does not have transportation volume commitments with pipelines and does not have natural gas imbalances related to natural gas balancing arrangements with its partners.
Long-lived Assets	'
	Long-lived Assets
	Long-lived assets to be held and used, other than oil and natural gas properties, are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be fully recoverable. Recoverability is measured by comparing the carrying amount of the asset to the future net cash flows expected to result from use of the asset (undiscounted and without interest charges). If it is determined that the asset may not be recoverable, impairment loss is measured as the amount by which the carrying amount of the asset exceeds the fair value of the asset. Long-lived assets to be disposed of are reported at the lower of the asset carrying value or fair value, less cost to sell.
	Drilling rigs, office and other property and equipment are depreciated using the straight-line method based on estimated useful lives.
Share-based Compensation	'
	Share-based Compensation
	Share-based compensation cost is measured at fair value. Barnwell utilizes a closed-form valuation model to determine the fair value of each option award. Expected volatilities are based on the historical volatility of Barnwell’s stock over a period consistent with that of the expected terms of the options. The expected terms of the options represent expectations of future employee exercise and are estimated based on factors such as vesting periods, contractual expiration dates, historical trends in Barnwell’s stock price, and historical exercise behavior. The risk-free rates for periods within the contractual life of the options are based on the yields of U.S. Treasury instruments with terms comparable to the estimated option terms. Expected dividends are based on current and historical dividend payments.
Retirement Plans	'
	Retirement Plans
	Barnwell accounts for its defined benefit pension plan, Supplemental Employee Retirement Plan, and postretirement medical insurance benefits plan by recognizing the over-funded or under-funded status as an asset or liability in its Consolidated Balance Sheet and recognizes changes in that funded status in the year in which the changes occur through comprehensive income. See further discussion at Note 10 below.
	The estimation of Barnwell’s retirement plan obligations, costs and liabilities requires management to estimate the amount and timing of cash outflows for projected future payments and cash inflows for maturities and expected returns on plan assets. These assumptions may have an effect on the amount and timing of future contributions.
	At the end of each year, Barnwell determines the discount rate to be used to calculate the present value of plan liabilities and the net periodic benefit cost. The discount rate is an estimate of the current interest rate at which the retirement plan liabilities could be effectively settled at the end of the year. In estimating this rate, Barnwell references the Citigroup Pension Liability Index at our balance sheet date which is linked to rates of return on high-quality, fixed-income investments. The discount rate used to value the future benefit obligation as of each year-end is the rate used to determine the periodic benefit cost in the following year. The estimated rate of return on plan assets is based on historical trends combined with long-term expectations, the mix of plan assets and long-term inflation assumptions.
	The effects of changing assumptions are included in unamortized net gains and losses, which directly affect accumulated other comprehensive income. These unamortized gains and losses are amortized and reclassified to income (loss) over future periods.
Asset Retirement Obligation	'
	Asset Retirement Obligation
	Barnwell accounts for asset retirement obligations by recognizing the fair value of a liability for an asset retirement obligation in the period in which it is incurred. Barnwell’s estimated site restoration and abandonment costs of its oil and natural gas properties are capitalized as part of the carrying amount of oil and natural gas properties and depleted over the life of the related reserves. When the assumptions used to estimate a recorded asset retirement obligation change, a revision is recorded to both the asset retirement obligation and the capitalized cost of asset retirements. The liability is accreted at the end of each period through charges to oil and natural gas operating expense.
Income Taxes	'
	Income Taxes
	Income taxes are determined using the asset and liability method. Deferred tax assets and liabilities are recognized for the estimated future tax impacts of differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is provided when it is more likely than not that some portion or all of the deferred tax asset will not be realized.
	Management evaluates its potential exposures from tax positions taken that have been or could be challenged by taxing authorities. These potential exposures result because taxing authorities may take positions that differ from those taken by management in the interpretation and application of statutes, regulations and rules. Management considers the possibility of alternative outcomes based upon past experience, previous actions by taxing authorities (e.g., actions taken in other jurisdictions) and advice from tax experts. Recognized tax positions are initially and subsequently measured as the largest amount of tax benefit that is more likely than not of being realized upon ultimate settlement with a taxing authority on a jurisdiction-by-jurisdiction basis. Liabilities for unrecognized tax benefits related to such tax positions are included in long-term liabilities unless the tax position is expected to be settled within the upcoming year, in which case the liabilities are included in current liabilities. Interest and penalties related to uncertain tax positions are included in income tax expense.
Contract Drilling	'
	Contract Drilling
	Revenues, costs and profits applicable to contract drilling contracts are included in the Consolidated Statements of Operations using the percentage of completion method, principally measured by the percentage of labor dollars incurred to date for each contract to total estimated labor dollars for each contract. Contract losses are recognized in full in the period the losses are identified. The performance of drilling contracts may extend over more than a year and, in the interim periods, estimates of total contract costs and profits are used to determine revenues and profits earned for reporting the results of contract drilling operations. Revisions in the estimates required by subsequent performance and final contract settlements are included as adjustments to the results of operations in the period such revisions and settlements occur. Contracts are normally less than a year in duration.
Environmental	'
	Environmental
	Barnwell is subject to extensive environmental laws and regulations. These laws, which are constantly changing, regulate the discharge of materials into the environment and maintenance of surface conditions and may require Barnwell to remove or mitigate the environmental effects of the disposal or release of petroleum or chemical substances at various sites. Environmental expenditures are expensed or capitalized depending on their future economic benefit. Expenditures that relate to an existing condition caused by past operations and that have no future economic benefit are expensed. Liabilities for expenditures of a noncapital nature are recorded when environmental assessment and/or remediation is probable, and the costs can be reasonably estimated.
Foreign Currency Translation	'
	Foreign Currency Translation
	Assets and liabilities of foreign subsidiaries are translated at the year-end exchange rate and resulting translation gains or losses are accounted for in an equity account entitled “Accumulated other comprehensive income, net.” Operating results of foreign subsidiaries are translated at average exchange rates during the period. Realized foreign currency transaction gains or losses were inconsequential in fiscal 2013 and 2012.
Fair Value Measurements	'
	Fair Value Measurements
	Fair value is defined as the amount that would be received from the sale of an asset or paid for the transfer of a liability in an orderly transaction between market participants at the measurement date. Fair value measurements are classified and disclosed in one of the following categories:
	·            Level 1: Unadjusted quoted prices in active markets for identical assets and liabilities in active markets and have the highest priority.
	·            Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
	·            Level 3: Unobservable inputs for the financial asset or liability and have the lowest priority.

LOSS_PER_COMMON_SHARE_Tables

LOSS PER COMMON SHARE (Tables)	12 Months Ended
	Sep. 30, 2013
LOSS PER COMMON SHARE	'
Reconciliations between net loss attributable to the entity's stockholders and common shares outstanding of the basic and diluted net loss per share computations	'
		Year ended September 30, 2013
			Net Loss				Shares	Per-Share
			(Numerator)			(Denominator)		Amount
	Basic net loss per share		$	(8,563,000	)		8,277,160		$	(1.03	)
	Effect of dilutive securities - common stock options		-				-
	Diluted net loss per share		$	(8,563,000	)		8,277,160		$	(1.03	)
		Year ended September 30, 2012
			Net Loss				Shares	Per-Share
			(Numerator)			(Denominator)		Amount
	Basic net loss per share		$	(10,136,000	)		8,277,160		$	(1.22	)
	Effect of dilutive securities - common stock options		-				-
	Diluted net loss per share		$	(10,136,000	)		8,277,160		$	(1.22	)

SHAREBASED_PAYMENTS_Tables

SHARE-BASED PAYMENTS (Tables)	12 Months Ended
	Sep. 30, 2013
Share-based payments	'
Schedule of share-based compensation benefit	'
		Year ended September 30,
		2013					2012
	Share-based compensation benefit	$	(73,000	)			$	(103,000	)
	Income tax effect	$	-				$	-
Equity-classified share options	'
Share-based payments	'
Summary of the activity in share options	'
											Weighted-
						Weighted-					Average
						Average					Remaining			Aggregate
						Exercise					Contractual			Intrinsic
	Options		Shares			Price					Term			Value
	Outstanding at October 1, 2012		60,000				$	8.62
	Granted		-
	Exercised		-
	Expired/Forfeited		-
	Outstanding at September 30, 2013		60,000				$	8.62				1.2			$	-
	Exercisable at September 30, 2013		60,000				$	8.62				1.2			$	-
Liability-classified share options	'
Share-based payments	'
Schedule of share-based compensation benefit	'
		Year ended September 30,
		2013					2012
	Due to vesting		$	46,000				$	105,000
	Due to remeasurement			(119,000	)				(208,000	)
	Total share-based compensation benefit for liability-based awards		$	(73,000	)			$	(103,000	)
Summary of the activity in share options	'
												Weighted-
						Weighted-						Average
						Average						Remaining			Aggregate
						Exercise						Contractual			Intrinsic
	Options		Shares			Price						Term			Value
	Outstanding at October 1, 2012		755,375					$	8.4
	Granted		-
	Exercised		-
	Expired/Forfeited		(38,125	)				$	8.96
	Outstanding at September 30, 2013		717,250					$	8.37				4.4			$	-
	Exercisable at September 30, 2013		639,750					$	8.86				4.2			$	-
Schedule of assumptions used in estimating fair value for all share options outstanding	'
		Year ended September 30,
		2013		2012
	Expected volatility range	47.6% to 64.3%		59.2% to 66.8%
	Weighted-average volatility	58.00%		62.20%
	Expected dividends	0.00%		0.00%
	Expected term (in years)	1.2 to 6.2		2.2 to 7.2
	Risk-free interest rate	0.1% to 1.7%		0.2% to 1.0%
	Expected forfeitures	None		None

ACCOUNTS_RECEIVABLE_AND_CONTRA1

ACCOUNTS RECEIVABLE AND CONTRACT COSTS (Tables)	12 Months Ended
	Sep. 30, 2013
ACCOUNTS RECEIVABLE AND CONTRACT COSTS	'
Schedule of costs and estimated earnings (loss) on uncompleted contracts	'
		September 30,
		2013				2012
	Costs incurred on uncompleted contracts		$	2,457,000			$	2,373,000
	Estimated earnings (loss)			(251,000	)			(238,000	)
				2,206,000				2,135,000
	Less billings to date			1,629,000				2,331,000
			$	577,000			$	(196,000	)
Schedule of costs and estimated earnings (loss) on uncompleted contracts included in the Consolidated Balance Sheets	'
		September 30,
		2013				2012
	Costs and estimated earnings in excess of billings on uncompleted contracts (included in other current assets)		$	1,011,000			$	321,000
	Billings in excess of costs and estimated earnings on uncompleted contracts (included in other current liabilities)			(434,000	)			(517,000	)
			$	577,000			$	(196,000	)

INVESTMENTS_IN_REAL_ESTATE_Tab

INVESTMENTS IN REAL ESTATE (Tables)	12 Months Ended
	Sep. 30, 2013
INVESTMENTS IN REAL ESTATE	'
Summary of investments	'
	A summary of Barnwell’s investments as of September 30, 2013 and 2012 is as follows:
	Investment in two residential parcels		$	2,331,000
	Investment in leasehold land interest – Lot 4C			50,000
	Total investments in real estate		$	2,381,000
Kaupulehu Developments	'
INVESTMENTS	'
Summary of Increment I percentage of sales payment revenues received from WB	'
		Year ended September 30,
		2013				2012
	Sale of interest in leasehold land:
	Proceeds		$	300,000			$	512,000
	Fees			(18,000	)			(30,000	)
	Revenues – sale of interest in leasehold land, net		$	282,000			$	482,000

PROPERTY_AND_EQUIPMENT_AND_ASS1

PROPERTY AND EQUIPMENT AND ASSET RETIREMENT OBLIGATION (Tables)	12 Months Ended
	Sep. 30, 2013
PROPERTY AND EQUIPMENT AND ASSET RETIREMENT OBLIGATION	'
Schedule of property and equipment	'
									Accumulated
									Depletion,
		Estimated		Gross					Depreciation,				Net
		Useful		Property and					and				Property and
		Lives		Equipment					Amortization				Equipment
	At September 30, 2013:
	Land				$	863,000				$	-			$	863,000
	Oil and natural gas properties
	(full cost accounting)				239,243,000					(202,400,000		)		36,843,000
	Drilling rigs and equipment	3 – 10 years			6,758,000					(5,513,000		)		1,245,000
	Offices	40 years			2,420,000					(324,000		)		2,096,000
	Other property and equipment	3 – 17 years			3,588,000					(3,329,000		)		259,000
	Total				$	252,872,000				$	(211,566,000	)		$	41,306,000
									Accumulated
									Depletion,
		Estimated		Gross					Depreciation,				Net
		Useful		Property and					and				Property and
		Lives		Equipment					Amortization				Equipment
	At September 30, 2012:
	Land				$	863,000				$	-			$	863,000
	Oil and natural gas properties				242,433,000					(198,768,000		)		43,665,000
	(full cost accounting)
	Drilling rigs and equipment	3 – 10 years			6,752,000					(5,152,000		)		1,600,000
	Offices	40 years			2,420,000					(264,000		)		2,156,000
	Other property and equipment	3 – 17 years			3,685,000					(3,345,000		)		340,000
	Total				$	256,153,000				$	(207,529,000	)		$	48,624,000
Schedule of reconciliation of the asset retirement obligation	'
		Year ended September 30,
		2013					2012
		$	5,629,000				$	4,921,000
	Asset retirement obligation as of beginning of year
	Obligations incurred on new wells drilled	61,000					68,000
	Revision of estimated obligation	1,783,000					320,000
	Accretion expense	499,000					363,000
	Payments	(222,000		)			(324,000		)
	Foreign currency translation adjustment	(230,000		)			281,000
		$	7,520,000				$	5,629,000
	Asset retirement obligation as of end of year

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	12 Months Ended
	Sep. 30, 2013
LONG-TERM DEBT	'
Schedule of long-term debt	'
		September 30,
		2013			2012
		$	12,000,000		$	12,000,000
	Canadian revolving credit facility
	Real estate loan	4,640,000			5,164,000
		16,640,000			17,164,000
	Less current portion	(5,240,000		)	(5,764,000		)
		$	11,400,000		$	11,400,000
	Total long-term debt
Schedule of combined maturities of borrowings	'
	Fiscal year ending
	2014	$	5,240,000
	2015	2,400,000
	2016	9,000,000
		$	16,640,000
	Total

RETIREMENT_PLANS_Tables

RETIREMENT PLANS (Tables)	12 Months Ended
	Sep. 30, 2013
RETIREMENT PLANS	'
Schedule of changes in benefit obligations, fair values of plan assets and reconciliations of the funded status of the retirement plans	'
		Pension									SERP								Postretirement Medical
											September 30,
		2013					2012				2013				2012				2013			2012
	Change in Projected Benefit Obligation:
	Benefit obligation at beginning of year	$	7,753,000				$	7,045,000			$	1,512,000			$	1,310,000			$	1,242,000		$	1,031,000
	Service cost	272,000					302,000				52,000				50,000				14,000			12,000
	Interest cost	299,000					323,000				58,000				61,000				50,000			49,000
	Actuarial (gain) loss	(1,289,000		)			352,000				(294,000		)		97,000				(233,000		)	150,000
	Benefits paid	(169,000		)			(261,000		)		(6,000		)		(6,000		)		-			-
	Administrative expenses paid	(8,000		)			(8,000		)		-				-				-			-
	Benefit obligation at end of year	6,858,000					7,753,000				1,322,000				1,512,000				1,073,000			1,242,000
	Change in Plan Assets:
	Fair value of plan assets at beginning of year	5,388,000					4,214,000				-				-				-			-
	Actual return on plan assets	300,000					773,000				-				-				-			-
	Employer contributions	600,000					670,000				6,000				6,000				-			-
	Benefits paid	(169,000		)			(261,000		)		(6,000		)		(6,000		)		-			-
	Administrative expenses paid	(8,000		)			(8,000		)		-				-				-			-
	Fair value of plan assets at end of year	6,111,000					5,388,000				-				-				-			-
	Funded status	$	(747,000	)			$	(2,365,000	)		$	(1,322,000	)		$	(1,512,000	)		$	(1,073,000	)	$	(1,242,000	)
Schedule of amounts recognized in the consolidated balance sheets	'
		Pension									SERP								Postretirement Medical
											September 30,
		2013					2012				2013				2012				2013			2012
	Amounts recognized in the Consolidated Balance Sheets:
	Current liabilities	$	-				$	-			$	(5,000	)		$	(5,000	)		$	-		$	-
	Noncurrent liabilities	(747,000		)			(2,365,000		)		(1,317,000		)		(1,507,000		)		(1,073,000		)	(1,242,000		)
	Net amount	$	(747,000	)			$	(2,365,000	)		$	(1,322,000	)		$	(1,512,000	)		$	(1,073,000	)	$	(1,242,000	)
Schedule of amounts recognized in accumulated other comprehensive income	'
		Pension									SERP								Postretirement Medical
											September 30,
		2013					2012				2013				2012				2013			2012
	Amounts recognized in accumulated other comprehensive income:
	Net actuarial loss (gain)	$	1,254,000				$	2,559,000			$	200,000			$	514,000			$	(263,000	)	$	(30,000	)
	Prior service cost (credit)	88,000					93,000				(87,000		)		(92,000		)		12,000			148,000
	Accumulated other comprehensive loss (income)	$	1,342,000				$	2,652,000			$	113,000			$	422,000			$	(251,000	)	$	118,000
Schedule of weighted-average assumptions used to determine benefit obligations and net periodic benefit costs	'
		Pension				SERP				Postretirement Medical
		Year ended September 30,
		2013		2012		2013		2012		2013	2012
	Assumptions used to determine fiscal year-end benefit obligations:
	Discount rate	5.00%		4.00%		5.00%		4.00%		5.00%	4.00%
	Rate of compensation increase	4.00%		4.00%		4.00%		4.00%		N/A	N/A
	Assumptions used to determine net benefit costs (years ended):
	Discount rate	4.00%		4.75%		4.00%		4.75%		4.00%	4.75%
	Expected return on plan assets	7.00%		7.00%		N/A		N/A		N/A	N/A
	Rate of compensation increase	4.00%		5.00%		4.00%		5.00%		N/A	N/A
Schedule of components of net periodic benefit cost	'
		Pension									SERP								Postretirement Medical
		Year ended September 30,
		2013					2012				2013				2012				2013			2012
	Net periodic benefit cost for the year:
	Service cost		$	272,000				$	302,000			$	52,000			$	50,000			$	14,000		$	12,000
	Interest cost		299,000					323,000				58,000				61,000				50,000			49,000
	Expected return on plan assets		(387,000		)			(327,000		)		-				-				-			-
	Amortization of prior service cost (credit)		5,000					5,000				(5,000		)		(1,000		)		136,000			136,000
	Amortization of net actuarial loss (gain)		103,000					112,000				20,000				17,000				-			(11,000		)
	Net periodic benefit cost		$	292,000				$	415,000			$	125,000			$	127,000			$	200,000		$	186,000
Schedule of amounts that are estimated to be amortized from accumulated other comprehensive income (loss) into net periodic benefit cost in the next fiscal year	'
											Postretirement
		Pension					SERP				Medical
	Prior service cost (credit)		$	5,000				$	(5,000	)		$	12,000
	Net actuarial loss (gain)		37,000					4,000				(21,000		)
			$	42,000				$	(1,000	)		$	(9,000	)
Schedule of benefits expected to be paid under the retirement plans	'
								Postretirement
		Pension			SERP			Medical
	Expected Benefit Payments:
	Fiscal year ending September 30, 2014	$	216,000		$	5,000		$	-
	Fiscal year ending September 30, 2015	$	202,000		$	4,000		$	-
	Fiscal year ending September 30, 2016	$	189,000		$	3,000		$	-
	Fiscal year ending September 30, 2017	$	260,000		$	3,000		$	-
	Fiscal year ending September 30, 2018	$	279,000		$	2,000		$	29,000
	Fiscal years ending September 30, 2019 through 2023	$	1,996,000		$	382,000		$	287,000
Schedule of assumed health care cost trend rates related to the measurement of postretirement medical obligations	'
		Year ended September 30,
		2013			2012
	Health care cost trend rates assumed for next year	8.00%			8.50%
	Ultimate cost trend rate	5.00%			5.00%
	Year that the rate reaches the ultimate trend rate	2020			2020
Schedule of effects of one-percentage-point change in the assumed health care cost trend rates	'
		1-Percentage		1-Percentage
		Point Increase		Point (Decrease)
	Effect on total service and interest cost components	$   15,000		$    (12,000)
	Effect on accumulated postretirement benefit obligations	$ 219,000		$  (175,000)
Schedule of year-end target allocation, by asset category, and the actual asset allocations	'
		Target		September 30,
	Asset Category	Allocation		2013		2012
	Cash and other	0% - 30%		5%		1%
	Fixed income securities	20% - 60%		25%		30%
	Equity securities	30% - 70%		70%		69%
Schedule of pension plan assets at fair value	'
							Fair Value Measurements Using:
		Carrying					Quoted				Significant
		Amount					Prices in				Other				Significant
		as of					Active				Observable				Unobservable
		September 30,					Markets				Inputs				Inputs
		2013					(Level 1)				(Level 2)				(Level 3)
	Financial Assets:
	Cash		$	316,000				$	316,000			$	-			$	-
	U.S. government bonds			97,000					97,000				-				-
	Corporate bonds			710,000					710,000				-				-
	Fixed income exchange-traded funds			458,000					458,000				-				-
	Preferred securities			226,000					226,000				-				-
	Equity securities exchange-traded funds			634,000					634,000				-				-
	Equities			3,670,000					3,670,000				-				-
	Total		$	6,111,000				$	6,111,000			$	-			$	-
							Fair Value Measurements Using:
		Carrying					Quoted				Significant
		Amount					Prices in				Other				Significant
		as of					Active				Observable				Unobservable
		September 30,					Markets				Inputs				Inputs
		2012					(Level 1)				(Level 2)				(Level 3)
	Financial Assets:
	Cash		$	72,000				$	72,000			$	-			$	-
	U.S. government bonds			100,000					100,000				-				-
	Corporate bonds			400,000					400,000				-				-
	Fixed income exchange-traded funds			850,000					850,000				-				-
	Preferred securities			232,000					232,000				-				-
	Equity securities exchange-traded funds			283,000					283,000				-				-
	Equities			3,451,000					3,451,000				-				-
	Total		$	5,388,000				$	5,388,000			$	-			$	-

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2013
INCOME TAXES	'
Components of loss before income taxes, after adjusting the loss for non-controlling interests	'
		Year ended September 30,
		2013				2012
	United States		$	(4,832,000	)		$	(8,936,000	)
	Canada			(5,228,000	)			(2,297,000	)
			$	(10,060,000	)		$	(11,233,000	)
Schedule of components of the income tax (benefit) provision	'
		Year ended September 30,
		2013				2012
	Current (benefit) provision:
	United States – Federal		$	-			$	-
	United States – State			(82,000	)			-
				(82,000	)			-
	Canadian			45,000				200,000
	Total current			(37,000	)			200,000
	Deferred benefit:
	United States			82,000				(380,000	)
	Canadian			(1,542,000	)			(917,000	)
	Total deferred			(1,460,000	)			(1,297,000	)
			$	(1,497,000	)		$	(1,097,000	)
Summary of reconciliation between the reported income tax benefit and the amount computed by multiplying the loss by the U.S. federal tax rate	'
		Year ended September 30,
		2013					2012
	Tax benefit computed by applying statutory rate		$	(3,521,000	)	$	(3,932,000	)
	Increase in the valuation allowance			2,978,000			3,968,000
	Additional effect of the foreign tax provision on the total tax provision			(1,018,000	)		(606,000	)
	Expiration of foreign tax credit carryforward			249,000			-
	State income tax benefit			(365,000	)		(389,000	)
	Other			180,000			(138,000	)
			$	(1,497,000	)	$	(1,097,000	)
Schedule of tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities	'
		September 30,
		2013				2012
	Deferred income tax assets:
	U.S. tax effect of deferred Canadian taxes		$	526,000			$	1,082,000
	Foreign tax credit carryover			1,715,000				1,955,000
	Alternative minimum tax credit carryover			460,000				460,000
	U.S. federal net operating loss carryover			4,903,000				2,613,000
	Tax basis of investment in land and residential real estate in excess of book basis			1,756,000				1,661,000
	Property and equipment accumulated tax depreciation and depletion in excess of book under U.S. tax law			5,196,000				4,480,000
	Liabilities accrued for books but not for tax under U.S. tax law			4,338,000				4,192,000
	Liabilities accrued for books but not for tax under Canadian tax law			2,409,000				1,732,000
	Other			2,085,000				1,869,000
	Total gross deferred tax assets			23,388,000				20,044,000
	Less valuation allowance			(20,979,000	)			(18,233,000	)
	Net deferred income tax assets			2,409,000				1,811,000
	Deferred income tax liabilities:
	Property and equipment accumulated tax depreciation and depletion in excess of book under Canadian tax law			(3,957,000	)			(4,913,000	)
	Other			(95,000	)			(92,000	)
	Total deferred income tax liabilities			(4,052,000	)			(5,005,000	)
	Net deferred income tax liability		$	(1,643,000	)		$	(3,194,000	)
	Net deferred income tax liability is included in the Consolidated Balance Sheets as follows:
			September 30,
			2013				2012
	Current deferred income tax asset (included in other current assets)		$	247,000			$	113,000
	Deferred income tax liability		(1,890,000		)		(3,307,000		)
	Net deferred income tax liability		$	(1,643,000	)		$	(3,194,000	)
Schedule of changes in unrecognized tax benefits	'
			Year ended September 30,
			2013				2012
	Balance at beginning of year		$	722,000			$	761,000
	Accrued interest related to tax positions taken		14,000				(19,000		)
	Lapse of statute		-				(61,000		)
	Translation adjustments		(32,000		)		41,000
	Balance at end of year		$	704,000			$	722,000
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, 2013:
	Jurisdiction	Fiscal Years Open
	U.S. federal	2010 – 2012
	Various U.S. states	2010 – 2012
	Canada federal	2005 – 2012
	Various Canadian provinces	2005 – 2012

REDUCTION_OF_CARRYING_VALUE_OF1

REDUCTION OF CARRYING VALUE OF ASSETS (Tables)	12 Months Ended
	Sep. 30, 2013
REDUCTION OF CARRYING VALUE OF ASSETS	'
Schedule of the reduction of the carrying value of assets as reported in the Consolidated Statements of Operations	'
		Year ended September 30,
		2013		2012
	Oil and natural gas properties	$	4,506,000	$	2,551,000
	Real estate held for sale	-		1,854,000
	Investment in joint ventures	-		1,754,000
	Lot acquisition rights – Mauka Lands	-		488,000
	Total reduction of carrying value of assets	$	4,506,000	$	6,647,000

SEGMENT_AND_GEOGRAPHIC_INFORMA1

SEGMENT AND GEOGRAPHIC INFORMATION (Tables)	12 Months Ended
	Sep. 30, 2013
SEGMENT AND GEOGRAPHIC INFORMATION	'
Schedule of financial information related to reporting segments	'
		Year ended September 30,
		2013			2012
	Revenues:
	Oil and natural gas	$	21,376,000		$	24,610,000
	Land investment	282,000			482,000
	Contract drilling	2,338,000			2,340,000
	Residential real estate	-			5,975,000
	Other	567,000			633,000
	Total before interest income	24,563,000			34,040,000
	Interest income	45,000			22,000
	Total revenues	$	24,608,000		$	34,062,000
	Depletion, depreciation, and amortization:
	Oil and natural gas	$	8,034,000		$	10,367,000
	Contract drilling	394,000			509,000
	Other	114,000			114,000
	Total depletion, depreciation, and amortization	$	8,542,000		$	10,990,000
	Reduction of carrying value of assets:
	Oil and natural gas	$	4,506,000		$	2,551,000
	Land investment	-			488,000
	Residential real estate	-			1,854,000
	Other	-			1,754,000
	Total reduction of carrying value of assets	$	4,506,000		$	6,647,000
	Operating (loss) profit
	(before general and administrative expenses):
	Oil and natural gas	$	(1,156,000	)	$	1,247,000
	Land investment	282,000			(6,000		)
	Contract drilling	(295,000		)	(1,160,000		)
	Residential real estate	-			(1,869,000		)
	Other	453,000			(1,235,000		)
	Total operating loss	(716,000		)	(3,023,000		)
	General and administrative expenses	(8,911,000		)	(8,268,000		)
	Interest expense	(587,000		)	(790,000		)
	Interest income	45,000			22,000
	Loss before income taxes	$	(10,169,000	)	$	(12,059,000	)
	Capital Expenditures:
		Year ended September 30,
		2013			2012
	Oil and natural gas	$	7,506,000		$	4,915,000
	Contract drilling	17,000			72,000
	Other	2,000			35,000
	Total	$	7,525,000		$	5,022,000
	Assets By Segment:
		September 30,
		2013			2012
	Oil and natural gas (1)	$	40,559,000		$	46,946,000
	Land investment (2)	2,381,000			2,381,000
	Contract drilling (2)	2,905,000			2,963,000
	Residential real estate (2)	5,448,000			5,309,000
	Other:
	Cash and cash equivalents	7,828,000			8,845,000
	Corporate and other	3,593,000			3,446,000
	Total	$	62,714,000		$	69,890,000
	(1)          Primarily located in the province of Alberta, Canada.
	(2)          Located in Hawaii.
Schedule of long-lived assets and revenue by geographic area	'
	Long-Lived Assets By Geographic Area:
		September 30,
		2013			2012
	United States	$	6,699,000		$	7,161,000
	Canada	36,988,000			43,844,000
	Total	$	43,687,000		$	51,005,000
	Revenue By Geographic Area:
		Year ended September 30,
		2013			2012
	United States	$	2,643,000		$	8,892,000
	Canada	21,920,000			25,148,000
	Total (excluding interest income)	$	24,563,000		$	34,040,000

ACCUMULATED_OTHER_COMPREHENSIV1

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)	12 Months Ended
	Sep. 30, 2013
ACCUMULATED OTHER COMPREHENSIVE INCOME	'
Schedule of components of accumulated other comprehensive income, net of taxes	'
		September 30,
		2013			2012
	Foreign currency translation	$	3,701,000		$	5,020,000
	Retirement plans liability	(710,000		)	(2,698,000		)
	Accumulated other comprehensive income	$	2,991,000		$	2,322,000

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Sep. 30, 2013
FAIR VALUE MEASUREMENTS	'
Schedule providing carrying value and fair value measurement information for nonrecurring fair value measurements	'
				Fair Value Measurements Using:
		Carrying		Quoted		Significant				Total Reduction of
		Amount		Prices in		Other		Significant		Carrying Value
		as of		Active		Observable		Unobservable		for the
		September 30,		Markets		Inputs		Inputs		year ended
		2012		(Level 1)		(Level 2)		(Level 3)		September 30, 2012
	Real estate held for	$	5,309,000	$	-	$	5,309,000	$	-	$  1,854,000
	sale
	Investment in joint	$	-	$	-	$	-	$	-	$  1,754,000
	ventures
	Lot acquisition rights	$	-	$	-	$	-	$	-	$     488,000
	– Mauka Lands

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Sep. 30, 2013
COMMITMENTS AND CONTINGENCIES	'
Summary of minimum rental payments under non-cancelable operating leases	'
	Fiscal year ending
	2014	$	494,000
	2015	185,000
	2016	185,000
	2017	161,000
	2018	46,000
	Thereafter through 2026	169,000
	Total	$	1,240,000

INFORMATION_RELATING_TO_THE_CO1

INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS (Tables)	12 Months Ended
	Sep. 30, 2013
INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS	'
Schedule of changes in current assets and liabilities	'
		Year ended September 30,
		2013			2012
	Increase (decrease) from changes in:
	Receivables	$	180,000		$	2,409,000
	Other current assets	(1,218,000		)	46,000
	Accounts payable	1,863,000			(214,000		)
	Accrued compensation	155,000			(739,000		)
	Other current liabilities	(499,000		)	(357,000		)
	Increase from changes in current assets and liabilities	$	481,000		$	1,145,000
Schedule of supplemental cash flow information	'
	Supplemental disclosure of cash flow information:
	Cash paid during the year for:
	Interest	$	564,000		$	743,000
	Income taxes	$	438,000		$	457,000

SUPPLEMENTARY_OIL_AND_NATURAL_1

SUPPLEMENTARY OIL AND NATURAL GAS INFORMATION (UNAUDITED) (Tables)	12 Months Ended
	Sep. 30, 2013
SUPPLEMENTARY OIL AND NATURAL GAS INFORMATION (UNAUDITED)	'
Summary of changes in the estimates of net interests in total proved developed reserves of oil and natural gas liquids and natural gas	'
		OIL & NGL			GAS				Total
		(Bbls)			(Mcf)				(Boe)
	Proved reserves:
	Balance at September 30, 2011		1,184,000			14,943,000				3,760,000
	Revisions of previous estimates		97,000			(1,121,000	)			(96,000	)
	Extensions, discoveries and other additions		56,000			40,000				63,000
	Less production		(259,000	)		(2,753,000	)			(734,000	)
	Balance at September 30, 2012		1,078,000			11,109,000				2,993,000
	Revisions of previous estimates		46,000			1,137,000				242,000
	Extensions, discoveries and other additions		28,000			17,000				31,000
	Less production		(229,000	)		(2,018,000	)			(577,000	)
	Balance at September 30, 2013		923,000			10,245,000				2,689,000
Schedule of capitalized costs relating to oil and natural gas producing activities	'
		September 30,
			2013				2012
	Proved properties		$	237,977,000			$	238,788,000
	Unproved properties		1,266,000				3,645,000
	Total capitalized costs		239,243,000				242,433,000
	Accumulated depletion and depreciation		202,400,000				198,768,000
	Net capitalized costs		$	36,843,000			$	43,665,000
Schedule of costs incurred in oil and natural gas property acquisition, exploration and development	'
		Year ended September 30,
		2013				2012
	Acquisition of properties:
	Unproved	$	250,000			$	496,000
	Proved	-				-
	Exploration costs	1,485,000				1,778,000
	Development costs	5,771,000				2,641,000
	Total	$	7,506,000			$	4,915,000
Schedule of results of operations for oil and natural gas producing activities	'
		Year ended September 30,
		2013				2012
	Net revenues	$	21,376,000			$	24,610,000
	Production costs	9,992,000				10,445,000
	Depletion	8,034,000				10,367,000
	Reduction of carrying value of oil and natural gas properties	4,506,000				2,551,000
	Pre-tax results of operations*	(1,156,000		)		1,247,000
	Estimated income tax benefit (expense)	335,000				(387,000		)
	Results of operations*	$	(821,000	)		$	860,000
	*  Before general and administrative expenses, interest expense, and foreign exchange gains and losses.
Schedule of standardized measure of discounted future net cash flows	'
		September 30,
		2013				2012
	Future cash inflows	$	99,867,000			$	109,253,000
	Future production costs	(48,186,000		)		(51,603,000		)
	Future development costs	(1,472,000		)		(2,044,000		)
	Future income tax expenses	(7,800,000		)		(8,260,000		)
	Future net cash flows	42,409,000				47,346,000
	10% annual discount for timing of cash flows	(10,475,000		)		(12,056,000		)
	Standardized measure of discounted future net cash flows	$	31,934,000			$	35,290,000
Schedule of changes in standardized measure of discounted future net cash flows	'
		Year ended September 30,
		2013				2012
	Beginning of year	$	35,290,000			$	48,559,000
	Sales of oil and natural gas produced, net of production costs	(11,384,000		)		(14,165,000		)
	Net changes in prices and production costs, net of royalties and wellhead taxes	4,275,000				(17,851,000		)
	Extensions and discoveries	831,000				2,312,000
	Revisions of previous quantity estimates	857,000				4,084,000
	Net change in income taxes	(433,000		)		5,171,000
	Accretion of discount	3,376,000				5,129,000
	Other - changes in the timing of future production and other	495,000				(307,000		)
	Other - net change in Canadian dollar translation rate	(1,373,000		)		2,358,000
	Net change	(3,356,000		)		(13,269,000		)
	End of year	$	31,934,000			$	35,290,000

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Sep. 30, 2013
	jointventure
Principles of Consolidation	'
Number of 80%-owned joint ventures	2
Kaupulehu Developments	'
Principles of Consolidation	'
Ownership interest in subsidiaries (as a percent)	77.60%
Kaupulehu 2007, LLLP	'
Principles of Consolidation	'
Ownership interest in subsidiaries (as a percent)	80.00%
Kaupulehu Investors, LLC	'
Principles of Consolidation	'
Ownership interest in subsidiaries (as a percent)	80.00%

LOSS_PER_COMMON_SHARE_Details

LOSS PER COMMON SHARE (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Net Loss (Numerator)	'	'
Basic	($8,563,000)	($10,136,000)
Diluted	($8,563,000)	($10,136,000)
Shares (Denominator)	'	'
Basic (in shares)	8,277,160	8,277,160
Diluted (in shares)	8,277,160	8,277,160
Per-Share Amount	'	'
Basic net loss per share (in dollars per share)	($1.03)	($1.22)
Diluted net loss per share (in dollars per share)	($1.03)	($1.22)
Options	'	'
Antidilutive shares of common stock excluded from the computation of diluted shares	'	'
Antidilutive shares excluded from computation of earnings per share (in shares)	777,250	815,375

SHAREBASED_PAYMENTS_Details

SHARE-BASED PAYMENTS (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
SHARE-BASED PAYMENTS	'	'
Share-based compensation benefit	($73,000)	($103,000)
1998 Stock Option Plan	'	'
Share-based payments	'	'
Shares authorized and reserved for issuance	780,000	'
Vesting period	'4 years	'
Expiration period from the date of grant	'10 years	'
1998 Stock Option Plan | Affiliates	'	'
Share-based payments	'	'
Exercise price as a percentage of closing market price of stock on the date preceding the date of grant	110.00%	'
Expiration period from the date of grant	'5 years	'
Non-qualified stock options	'	'
Share-based payments	'	'
Vesting period	'5 years	'
Expiration period from the date of grant	'10 years	'
2008 Equity Incentive Plan	'	'
Share-based payments	'	'
Shares authorized and reserved for issuance	800,000	'
Shares available for grant	122,500	'
Vesting period	'4 years	'
Period from the date of grant from which vesting commences	'1 year	'
Expiration period from the date of grant	'10 years	'

SHAREBASED_PAYMENTS_Details_2

SHARE-BASED PAYMENTS (Details 2) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Components of the total share-based compensation	'	'
Total share-based compensation benefit for liability-based awards	($73,000)	($103,000)
Equity-classified share options	'	'
Shares	'	'
Outstanding at the beginning of the period (in shares)	60,000	'
Outstanding at the end of the period (in shares)	60,000	'
Exercisable at the end of period (in shares)	60,000	'
Weighted-Average Exercise Price	'	'
Outstanding at the beginning of the period (in dollars per share)	$8.62	'
Outstanding at the end of the period (in dollars per share)	$8.62	'
Exercisable at the end of period (in dollars per share)	$8.62	'
Weighted-Average Remaining Contractual Term	'	'
Options outstanding, weighted average contractual life	'1 year 2 months 12 days	'
Options exercisable, weighted average contractual life	'1 year 2 months 12 days	'
Liability-classified share options	'	'
Shares	'	'
Outstanding at the beginning of the period (in shares)	755,375	'
Expired/Forfeited (in shares)	-38,125	'
Outstanding at the end of the period (in shares)	717,250	755,375
Exercisable at the end of period (in shares)	639,750	'
Weighted-Average Exercise Price	'	'
Outstanding at the beginning of the period (in dollars per share)	$8.40	'
Expired/Forfeited (in dollars per share)	$8.96	'
Outstanding at the end of the period (in dollars per share)	$8.37	$8.40
Exercisable at the end of period (in dollars per share)	$8.86	'
Weighted-Average Remaining Contractual Term	'	'
Options outstanding, weighted average contractual life	'4 years 4 months 24 days	'
Options exercisable, weighted average contractual life	'4 years 2 months 12 days	'
Share-based payments, additional disclosures	'	'
Total unrecognized compensation cost	7,000	'
Assumptions used in estimating fair value	'	'
Expected volatility range, minimum (as a percent)	47.60%	59.20%
Expected volatility range, maximum (as a percent)	64.30%	66.80%
Weighted-average volatility (as a percent)	58.00%	62.20%
Expected dividends (as a percent)	0.00%	0.00%
Risk-free interest rate, minimum (as a percent)	0.10%	0.20%
Risk-free interest rate, maximum (as a percent)	1.70%	1.00%
Expected forfeitures (as a percent)	0.00%	0.00%
Components of the total share-based compensation	'	'
Due to vesting	46,000	105,000
Due to remeasurement	-119,000	-208,000
Total share-based compensation benefit for liability-based awards	($73,000)	($103,000)
Liability-classified share options | Minimum	'	'
Assumptions used in estimating fair value	'	'
Expected term	'1 year 2 months 12 days	'2 years 2 months 12 days
Liability-classified share options | Maximum	'	'
Assumptions used in estimating fair value	'	'
Expected term	'6 years 2 months 12 days	'7 years 2 months 12 days

ACCOUNTS_RECEIVABLE_AND_CONTRA2

ACCOUNTS RECEIVABLE AND CONTRACT COSTS (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
ACCOUNTS RECEIVABLE AND CONTRACT COSTS	'	'
Allowances for doubtful accounts	$43,000	$45,000
Contract retainage balance included in accounts receivable	52,000	307,000
Expected collection period of retainage balance	'1 year	'
Expected collection period of retainage balance after the related contracts have received final acceptance and approval	'45 days	'
Costs and estimated earnings (loss) on uncompleted contracts	'	'
Costs incurred on uncompleted contracts	2,457,000	2,373,000
Estimated earnings (loss)	-251,000	-238,000
Costs and estimated earnings (loss) on uncompleted contracts	2,206,000	2,135,000
Less billings to date	1,629,000	2,331,000
Net costs and estimated earnings (loss) in excess of (less than) billings	577,000	-196,000
Costs and estimated earnings (loss) on uncompleted contracts included in the consolidated balance sheets	'	'
Costs and estimated earnings in excess of billings on uncompleted contracts (included in other current assets)	1,011,000	321,000
Billings in excess of costs and estimated earnings on uncompleted contracts (included in other current liabilities)	-434,000	-517,000
Net costs and estimated earnings (loss) in excess of (less than) billings	$577,000	($196,000)

REAL_ESTATE_HELD_FOR_SALE_Deta

REAL ESTATE HELD FOR SALE (Details) (USD $)	12 Months Ended	1 Months Ended
	Sep. 30, 2012	Jun. 30, 2012	Sep. 30, 2013
		Kaupulehu 2007	Kaupulehu 2007
		home	home
Real estate held for sale	'	'	'
Number of luxury residences owned	'	'	1
Number of luxury residences sold	'	1	'
Proceeds from the sale of one of the luxury residences	'	$5,975,000	'
Carrying value of the home sold and costs related to the sale	$5,990,000	$5,990,000	'

INVESTMENTS_IN_REAL_ESTATE_Det

INVESTMENTS IN REAL ESTATE (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Summary of investments	'	'
Total investments in real estate	$2,381,000	$2,381,000
Sale of interest in leasehold land: Proceeds	300,000	512,000
Sale of interest in leasehold land: Fees	-18,000	-30,000
Revenues sale of interest in leasehold land, net	282,000	482,000
Investment in two residential parcels	'	'
Summary of investments	'	'
Total investments in real estate	2,331,000	2,331,000
Number of residential parcels held for investment	2	'
Investment in leasehold land interest - Lot 4C	'	'
Summary of investments	'	'
Total investments in real estate	50,000	50,000
Area of land (in acres)	1,000	'
Kaupulehu Developments	'	'
Summary of investments	'	'
Area of land (in acres)	870	'
Number of development increments	2	'
Number of single-family lots planned in Increment I	80	'
Kaupulehu Developments | Phase I	'	'
Summary of investments	'	'
Number of single-family lots sold in Increment I	31	'
Number of single-family lots planned in Increment I	38	'
Kaupulehu Developments | Phase II	'	'
Summary of investments	'	'
Number of single-family lots sold in Increment I	1	'
Number of single-family lots planned in Increment I	42	'
Kaupulehu Developments | Aggregate gross proceeds up to $100,000,000	'	'
Summary of investments	'	'
Payments entitled to be received from WB as percentage of gross receipts from WB's sales of single-family residential lots in Increment I	9.00%	'
Kaupulehu Developments | Aggregate gross proceeds greater than $100,000,000 up to $300,000,000	'	'
Summary of investments	'	'
Payments entitled to be received from WB as percentage of gross receipts from WB's sales of single-family residential lots in Increment I	10.00%	'
Kaupulehu Developments | Aggregate gross proceeds in excess of $300,000,000	'	'
Summary of investments	'	'
Payments entitled to be received from WB as percentage of gross receipts from WB's sales of single-family residential lots in Increment I	14.00%	'
Kaupulehu Developments | Minimum | Aggregate gross proceeds greater than $100,000,000 up to $300,000,000	'	'
Summary of investments	'	'
Gross proceeds from sale of Increment I single-family lots on which payments to be received from WB is based	100,000,000	'
Kaupulehu Developments | Minimum | Aggregate gross proceeds in excess of $300,000,000	'	'
Summary of investments	'	'
Gross proceeds from sale of Increment I single-family lots on which payments to be received from WB is based	300,000,000	'
Kaupulehu Developments | Maximum | Aggregate gross proceeds up to $100,000,000	'	'
Summary of investments	'	'
Gross proceeds from sale of Increment I single-family lots on which payments to be received from WB is based	100,000,000	'
Kaupulehu Developments | Maximum | Aggregate gross proceeds greater than $100,000,000 up to $300,000,000	'	'
Summary of investments	'	'
Gross proceeds from sale of Increment I single-family lots on which payments to be received from WB is based	$300,000,000	'

PROPERTY_AND_EQUIPMENT_AND_ASS2

PROPERTY AND EQUIPMENT AND ASSET RETIREMENT OBLIGATION (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Property and equipment	'	'
Gross property and equipment	$252,872,000	$256,153,000
Accumulated depletion, depreciation, and amortization	-211,566,000	-207,529,000
Property and equipment, net	41,306,000	48,624,000
Change in the asset retirement obligation	'	'
Balance at the beginning of the year	5,629,000	4,921,000
Obligations incurred on new wells drilled	61,000	68,000
Revision of estimated obligation	1,783,000	320,000
Accretion expense	499,000	363,000
Payments	-222,000	-324,000
Foreign currency translation adjustment	-230,000	281,000
Balance at the end of the year	7,520,000	5,629,000
Land	'	'
Property and equipment	'	'
Gross property and equipment	863,000	863,000
Property and equipment, net	863,000	863,000
Oil and natural gas properties	'	'
Property and equipment	'	'
Gross property and equipment	239,243,000	242,433,000
Accumulated depletion, depreciation, and amortization	-202,400,000	-198,768,000
Property and equipment, net	36,843,000	43,665,000
Drilling rigs and equipment	'	'
Property and equipment	'	'
Gross property and equipment	6,758,000	6,752,000
Accumulated depletion, depreciation, and amortization	-5,513,000	-5,152,000
Property and equipment, net	1,245,000	1,600,000
Drilling rigs and equipment | Minimum	'	'
Property and equipment	'	'
Estimated useful lives	'3 years	'3 years
Drilling rigs and equipment | Maximum	'	'
Property and equipment	'	'
Estimated useful lives	'10 years	'10 years
Offices	'	'
Property and equipment	'	'
Estimated useful lives	'40 years	'40 years
Gross property and equipment	2,420,000	2,420,000
Accumulated depletion, depreciation, and amortization	-324,000	-264,000
Property and equipment, net	2,096,000	2,156,000
Other property and equipment	'	'
Property and equipment	'	'
Gross property and equipment	3,588,000	3,685,000
Accumulated depletion, depreciation, and amortization	-3,329,000	-3,345,000
Property and equipment, net	$259,000	$340,000
Other property and equipment | Minimum	'	'
Property and equipment	'	'
Estimated useful lives	'3 years	'3 years
Other property and equipment | Maximum	'	'
Property and equipment	'	'
Estimated useful lives	'17 years	'17 years

INCENTIVE_COMPENSATION_PLAN_De

INCENTIVE COMPENSATION PLAN (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
INCENTIVE COMPENSATION PLAN	'	'
Costs recognized pursuant to plan	$30,000	$0
Amounts accrued under the plan	$404,000	$394,000

LONGTERM_DEBT_Details

LONG-TERM DEBT (Details)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2012
	USD ($)	USD ($)	Canadian revolving credit facility	Canadian revolving credit facility	Canadian revolving credit facility	Canadian revolving credit facility	Canadian revolving credit facility	Canadian revolving credit facility	Real estate loan	Real estate loan
			USD ($)	CAD	USD ($)	London Interbank Offer Rate	Royal Bank of Canada's U.S. base rate	Royal Bank of Canada's prime rate	USD ($)	USD ($)
			quarterlyrepayments
Long-term debt	'	'	'	'	'	'	'	'	'	'
Long-term debt	$16,640,000	$17,164,000	$12,000,000	'	$12,000,000	'	'	'	$4,640,000	$5,164,000
Less: current portion	-5,240,000	-5,764,000	'	'	'	'	'	'	'	'
Total long-term debt	11,400,000	11,400,000	'	'	'	'	'	'	'	'
Maximum borrowing capacity	'	'	19,446,000	20,000,000	'	'	'	'	'	'
Unused credit available under the facility	'	'	7,446,000	'	'	'	'	'	'	'
Interest rate on the facility (as a percent)	'	'	2.68%	'	'	'	'	'	'	'
Interest rate base	'	'	'	'	'	'London Interbank Offer Rate	'Royal Bank of Canada's U.S. base rate	'Royal Bank of Canada's prime rate	'	'
Interest rate margin (as a percent)	'	'	'	'	'	2.50%	1.50%	1.50%	'	'
Standby fee charged on unused facility balance (as a percent)	'	'	0.63%	'	'	'	'	'	'	'
Renewal period with no required debt repayments	'	'	'1 year	'	'	'	'	'	'	'
Required debt repayments on renewal of facility for one year	'	'	0	'	'	'	'	'	'	'
Period of term loan if credit facility term date is not extended	'	'	'2 years	'	'	'	'	'	'	'
Repayment schedule if the facility is converted to a two-year term loan	'	'	'	'	'	'	'	'	'	'
Percentage of outstanding loan balance to be repaid in first year of the term period	'	'	20.00%	'	'	'	'	'	'	'
Percentage of outstanding loan balance to be repaid per quarter in first year of the term period	'	'	5.00%	'	'	'	'	'	'	'
Percentage of outstanding loan balance to be repaid in second year of the term period	'	'	80.00%	'	'	'	'	'	'	'
Percentage of outstanding loan balance to be repaid per quarter for first three quarters in second year of the term period	'	'	5.00%	'	'	'	'	'	'	'
Percentage of outstanding loan balance to be repaid in the final quarter of the second year of the term period	'	'	65.00%	'	'	'	'	'	'	'
Number of quarterly repayments of 5% that would be due within one year	'	'	1	'	'	'	'	'	'	'
Amount included in the current portion of long-term debt as one quarterly repayment would be due within one year	'	'	600,000	'	'	'	'	'	'	'
Required compensating bank balances	'	'	$0	'	'	'	'	'	'	'
Long-term debt, additional disclosures	'	'	'	'	'	'	'	'	'	'
Interest rate (as a percent)	'	'	'	'	'	'	'	'	3.53%	'

LONGTERM_DEBT_Details_2

LONG-TERM DEBT (Details 2) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Combined maturities of borrowings:	'	'
2014	$5,240,000	'
2015	2,400,000	'
2016	9,000,000	'
Total	$16,640,000	$17,164,000

RETIREMENT_PLANS_Details

RETIREMENT PLANS (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Amounts recognized in the Consolidated Balance Sheets:	'	'
Noncurrent liabilities	($3,137,000)	($5,114,000)
Pension Plan	'	'
Retirement plans	'	'
Period of employee's highest average earnings on which benefits are based	'5 years	'
Change in projected benefit obligation	'	'
Benefit obligation at beginning of year	7,753,000	7,045,000
Service cost	272,000	302,000
Interest cost	299,000	323,000
Actuarial (gain) loss	-1,289,000	352,000
Benefits paid	-169,000	-261,000
Administrative expenses paid	-8,000	-8,000
Benefit obligation at end of year	6,858,000	7,753,000
Change in Plan Assets:	'	'
Fair value of plan assets at beginning of year	5,388,000	4,214,000
Actual return on plan assets	300,000	773,000
Employer contributions	600,000	670,000
Benefits paid	-169,000	-261,000
Administrative expenses paid	-8,000	-8,000
Fair value of plan assets at end of year	6,111,000	5,388,000
Funded status	-747,000	-2,365,000
Amounts recognized in the Consolidated Balance Sheets:	'	'
Noncurrent liabilities	-747,000	-2,365,000
Net amount	-747,000	-2,365,000
Amounts recognized in accumulated other comprehensive income:	'	'
Net actuarial loss (gain)	1,254,000	2,559,000
Prior service cost (credit)	88,000	93,000
Accumulated other comprehensive loss (income)	1,342,000	2,652,000
Other disclosures	'	'
Expected contributions	600,000	'
Assumptions used to determine the fiscal year-end benefit obligations:	'	'
Discount rate (as a percent)	5.00%	4.00%
Rate of compensation increase (as a percent)	4.00%	4.00%
Assumptions used to determine the net benefit costs (years ended):	'	'
Discount rate (as a percent)	4.00%	4.75%
Expected return on plan assets (as a percent)	7.00%	7.00%
Rate of compensation increase (as a percent)	4.00%	5.00%
Net periodic benefit cost for the year:	'	'
Service cost	272,000	302,000
Interest cost	299,000	323,000
Expected return on plan assets	-387,000	-327,000
Amortization of prior service cost (credit)	5,000	5,000
Amortization of net actuarial loss (gain)	103,000	112,000
Net periodic benefit cost	292,000	415,000
Amounts that are estimated to be amortized from accumulated other comprehensive income into net periodic benefit cost in the next fiscal year	'	'
Prior service cost (credit)	5,000	'
Net actuarial loss (gain)	37,000	'
Total amount	42,000	'
Accumulated benefit obligation	5,772,000	6,263,000
Expected Benefit Payments:	'	'
Fiscal year ending September 30, 2014	216,000	'
Fiscal year ending September 30, 2015	202,000	'
Fiscal year ending September 30, 2016	189,000	'
Fiscal year ending September 30, 2017	260,000	'
Fiscal year ending September 30, 2018	279,000	'
Fiscal years ending September 30, 2019 through 2023	1,996,000	'
SERP	'	'
Change in projected benefit obligation	'	'
Benefit obligation at beginning of year	1,512,000	1,310,000
Service cost	52,000	50,000
Interest cost	58,000	61,000
Actuarial (gain) loss	-294,000	97,000
Benefits paid	-6,000	-6,000
Benefit obligation at end of year	1,322,000	1,512,000
Change in Plan Assets:	'	'
Employer contributions	6,000	6,000
Benefits paid	-6,000	-6,000
Funded status	-1,322,000	-1,512,000
Amounts recognized in the Consolidated Balance Sheets:	'	'
Current liabilities	-5,000	-5,000
Noncurrent liabilities	-1,317,000	-1,507,000
Net amount	-1,322,000	-1,512,000
Amounts recognized in accumulated other comprehensive income:	'	'
Net actuarial loss (gain)	200,000	514,000
Prior service cost (credit)	-87,000	-92,000
Accumulated other comprehensive loss (income)	113,000	422,000
Assumptions used to determine the fiscal year-end benefit obligations:	'	'
Discount rate (as a percent)	5.00%	4.00%
Rate of compensation increase (as a percent)	4.00%	4.00%
Assumptions used to determine the net benefit costs (years ended):	'	'
Discount rate (as a percent)	4.00%	4.75%
Rate of compensation increase (as a percent)	4.00%	5.00%
Net periodic benefit cost for the year:	'	'
Service cost	52,000	50,000
Interest cost	58,000	61,000
Amortization of prior service cost (credit)	-5,000	-1,000
Amortization of net actuarial loss (gain)	20,000	17,000
Net periodic benefit cost	125,000	127,000
Amounts that are estimated to be amortized from accumulated other comprehensive income into net periodic benefit cost in the next fiscal year	'	'
Prior service cost (credit)	-5,000	'
Net actuarial loss (gain)	4,000	'
Total amount	-1,000	'
Accumulated benefit obligation	1,006,000	1,075,000
Expected Benefit Payments:	'	'
Fiscal year ending September 30, 2014	5,000	'
Fiscal year ending September 30, 2015	4,000	'
Fiscal year ending September 30, 2016	3,000	'
Fiscal year ending September 30, 2017	3,000	'
Fiscal year ending September 30, 2018	2,000	'
Fiscal years ending September 30, 2019 through 2023	382,000	'
Postretirement Medical	'	'
Retirement plans	'	'
Minimum period of service to be attained for being covered under the plan	'20 years	'
Minimum period of service to be attained at the position of Vice President or higher for being covered under the plan	'10 years	'
Change in projected benefit obligation	'	'
Benefit obligation at beginning of year	1,242,000	1,031,000
Service cost	14,000	12,000
Interest cost	50,000	49,000
Actuarial (gain) loss	-233,000	150,000
Benefit obligation at end of year	1,073,000	1,242,000
Change in Plan Assets:	'	'
Funded status	-1,073,000	-1,242,000
Amounts recognized in the Consolidated Balance Sheets:	'	'
Noncurrent liabilities	-1,073,000	-1,242,000
Net amount	-1,073,000	-1,242,000
Amounts recognized in accumulated other comprehensive income:	'	'
Net actuarial loss (gain)	-263,000	-30,000
Prior service cost (credit)	12,000	148,000
Accumulated other comprehensive loss (income)	-251,000	118,000
Assumptions used to determine the fiscal year-end benefit obligations:	'	'
Discount rate (as a percent)	5.00%	4.00%
Assumptions used to determine the net benefit costs (years ended):	'	'
Discount rate (as a percent)	4.00%	4.75%
Net periodic benefit cost for the year:	'	'
Service cost	14,000	12,000
Interest cost	50,000	49,000
Amortization of prior service cost (credit)	136,000	136,000
Amortization of net actuarial loss (gain)	'	-11,000
Net periodic benefit cost	200,000	186,000
Amounts that are estimated to be amortized from accumulated other comprehensive income into net periodic benefit cost in the next fiscal year	'	'
Prior service cost (credit)	12,000	'
Net actuarial loss (gain)	-21,000	'
Total amount	-9,000	'
Expected Benefit Payments:	'	'
Fiscal year ending September 30, 2018	29,000	'
Fiscal years ending September 30, 2019 through 2023	287,000	'
Assumed health care cost trend rates related to the measurement of entity's postretirement medical obligations	'	'
Health care cost trend rates assumed for next year (as a percent)	8.00%	8.50%
Ultimate cost trend rate (as a percent)	5.00%	5.00%
Year that the rate reaches the ultimate trend rate	'2020	'2020
Effects of one-percentage-point change in the assumed health care cost trend rates	'	'
Effect on total service and interest cost components, increase	15,000	'
Effect on accumulated postretirement benefit obligations, increase	219,000	'
Effect on total service and interest cost components, decrease	-12,000	'
Effect on accumulated postretirement benefit obligations, decrease	($175,000)	'

RETIREMENT_PLANS_Details_2

RETIREMENT PLANS (Details 2) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Plan assets	'	'
Entity's stock included in plan assets	8,000	'
Carrying Amount	'	'
Pension plan assets at the fair value	'	'
Fair value measurements	6,111,000	5,388,000
Quoted Prices in Active Markets (Level 1)	'	'
Pension plan assets at the fair value	'	'
Fair value measurements	6,111,000	5,388,000
Cash and other	'	'
Entity's year-end target allocation, by asset category, and the actual asset allocations	'	'
Target allocation, minimum (as a percent)	0.00%	'
Target allocation, maximum (as a percent)	30.00%	'
Actual asset allocation (as a percent)	5.00%	1.00%
Fixed income securities	'	'
Entity's year-end target allocation, by asset category, and the actual asset allocations	'	'
Target allocation, minimum (as a percent)	20.00%	'
Target allocation, maximum (as a percent)	60.00%	'
Actual asset allocation (as a percent)	25.00%	30.00%
Equity securities	'	'
Entity's year-end target allocation, by asset category, and the actual asset allocations	'	'
Target allocation, minimum (as a percent)	30.00%	'
Target allocation, maximum (as a percent)	70.00%	'
Actual asset allocation (as a percent)	70.00%	69.00%
Cash | Carrying Amount	'	'
Pension plan assets at the fair value	'	'
Fair value measurements	316,000	72,000
Cash | Quoted Prices in Active Markets (Level 1)	'	'
Pension plan assets at the fair value	'	'
Fair value measurements	316,000	72,000
U.S. government bonds | Carrying Amount	'	'
Pension plan assets at the fair value	'	'
Fair value measurements	97,000	100,000
U.S. government bonds | Quoted Prices in Active Markets (Level 1)	'	'
Pension plan assets at the fair value	'	'
Fair value measurements	97,000	100,000
Corporate bonds | Carrying Amount	'	'
Pension plan assets at the fair value	'	'
Fair value measurements	710,000	400,000
Corporate bonds | Quoted Prices in Active Markets (Level 1)	'	'
Pension plan assets at the fair value	'	'
Fair value measurements	710,000	400,000
Fixed income exchange-traded funds | Carrying Amount	'	'
Pension plan assets at the fair value	'	'
Fair value measurements	458,000	850,000
Fixed income exchange-traded funds | Quoted Prices in Active Markets (Level 1)	'	'
Pension plan assets at the fair value	'	'
Fair value measurements	458,000	850,000
Preferred securities | Carrying Amount	'	'
Pension plan assets at the fair value	'	'
Fair value measurements	226,000	232,000
Preferred securities | Quoted Prices in Active Markets (Level 1)	'	'
Pension plan assets at the fair value	'	'
Fair value measurements	226,000	232,000
Equity securities exchange- traded funds | Carrying Amount	'	'
Pension plan assets at the fair value	'	'
Fair value measurements	634,000	283,000
Equity securities exchange- traded funds | Quoted Prices in Active Markets (Level 1)	'	'
Pension plan assets at the fair value	'	'
Fair value measurements	634,000	283,000
Equities | Carrying Amount	'	'
Pension plan assets at the fair value	'	'
Fair value measurements	3,670,000	3,451,000
Equities | Quoted Prices in Active Markets (Level 1)	'	'
Pension plan assets at the fair value	'	'
Fair value measurements	3,670,000	3,451,000

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Components of loss before income taxes, after adjusting the loss for non-controlling interests	'	'
United States	($4,832,000)	($8,936,000)
Canada	-5,228,000	-2,297,000
Total	-10,060,000	-11,233,000
Current (benefit) provision :	'	'
United States - State	-82,000	'
Total United States	-82,000	'
Canadian	45,000	200,000
Total current	-37,000	200,000
Deferred benefit:	'	'
United States	82,000	-380,000
Canadian	-1,542,000	-917,000
Total deferred	-1,460,000	-1,297,000
Total	-1,497,000	-1,097,000
Effective consolidated income tax rate (as a percent)	15.00%	10.00%
Income tax benefit from lapsing of the statute of limitations and the related accrued interest	0	-93,000
Reconciliation between the reported income tax benefit and the amount computed by multiplying the loss attributable to the entity by the U.S. federal tax rate	'	'
U.S. federal tax rate (as a percent)	35.00%	'
Tax benefit computed by applying statutory rate	-3,521,000	-3,932,000
Increase in the valuation allowance	2,978,000	3,968,000
Additional effect of the foreign tax provision on the total tax provision	-1,018,000	-606,000
Expiration of foreign tax credit carryforward	249,000	'
State income tax benefit	-365,000	-389,000
Other	180,000	-138,000
Total	-1,497,000	-1,097,000
Deferred income tax assets:	'	'
U.S. tax effect of deferred Canadian taxes	526,000	1,082,000
Foreign tax credit carryover	1,715,000	1,955,000
Alternative minimum tax credit carryover	460,000	460,000
U.S. federal net operating loss carryover	4,903,000	2,613,000
Tax basis of investment in land and residential real estate in excess of book basis	1,756,000	1,661,000
Property and equipment accumulated tax depreciation and depletion in excess of book under U.S. tax law	5,196,000	4,480,000
Liabilities accrued for books but not for tax under U.S. tax law	4,338,000	4,192,000
Liabilities accrued for books but not for tax under Canadian tax law	2,409,000	1,732,000
Other	2,085,000	1,869,000
Total gross deferred tax assets	23,388,000	20,044,000
Less valuation allowance	-20,979,000	-18,233,000
Net deferred income tax assets	2,409,000	1,811,000
Deferred income tax liabilities:	'	'
Property and equipment accumulated tax depreciation and depletion in excess of book under Canadian tax law	-3,957,000	-4,913,000
Other	-95,000	-92,000
Total deferred income tax liabilities	-4,052,000	-5,005,000
Net deferred income tax liability	-1,643,000	-3,194,000
Net deferred income tax liability included in Consolidated Balance Sheets:	'	'
Current deferred income tax asset (included in other current assets)	247,000	113,000
Deferred income tax liability	-1,890,000	-3,307,000
Net deferred income tax liability	-1,643,000	-3,194,000
Valuation allowance, other disclosures	'	'
Increase in valuation allowance	2,746,000	'
Increase in the valuation allowance recognized as income tax expense	2,978,000	3,968,000
Decrease in valuation allowance credited to accumulated other comprehensive income	232,000	'
Alternative minimum tax credit	'	'
Tax credit carryforward and operating loss carryforwards	'	'
Tax credit carryovers	460,000	'
Foreign	'	'
Tax credit carryforward and operating loss carryforwards	'	'
Tax credit carryovers	1,715,000	'
Federal	'	'
Operating loss carryforwards	'	'
Operating loss carryovers	$14,420,000	'

INCOME_TAXES_Details_2

INCOME TAXES (Details 2) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Changes in uncertain tax positions	'	'
Balance at the beginning of the period	$722,000	$761,000
Accrued interest related to tax positions taken	14,000	-19,000
Lapse of statute	'	-61,000
Translation adjustments	-32,000	41,000
Balance at the end of the period	704,000	722,000
Amount of unrecognized tax benefits that if recognized, would impact effective tax rate	704,000	'
Accrued interest	$86,000	$75,000

REDUCTION_OF_CARRYING_VALUE_OF2

REDUCTION OF CARRYING VALUE OF ASSETS (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Reduction of carrying value of assets	'	'
Reduction of carrying value of assets	$4,506,000	$6,647,000
Real estate held for sale	'	'
Reduction of carrying value of assets	'	'
Reduction of carrying value of assets	0	1,854,000
Number of homes entered into a contract to sell	'	1
Investment in joint ventures	'	'
Reduction of carrying value of assets	'	'
Reduction of carrying value of assets	'	1,754,000
Passive minority interests in various joint ventures (as a percent)	1.50%	'
Investment in lot acquisition rights - Mauka Lands	'	'
Reduction of carrying value of assets	'	'
Reduction of carrying value of assets	'	488,000
Number of lot acquisition rights owned	14	'
Oil and natural gas properties	'	'
Reduction of carrying value of assets	'	'
Reduction of carrying value of assets	$4,506,000	$2,551,000

SEGMENT_AND_GEOGRAPHIC_INFORMA2

SEGMENT AND GEOGRAPHIC INFORMATION (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Revenues:	'	'
Total before interest income	$24,563,000	$34,040,000
Interest income	45,000	22,000
Total revenues	24,608,000	34,062,000
Depletion, depreciation, and amortization:	'	'
Total depletion, depreciation, and amortization	8,542,000	10,990,000
Reduction of carrying value of assets:	'	'
Total reduction of carrying value of assets	4,506,000	6,647,000
Operating (loss) profit (before general and administrative expenses):	'	'
Total operating loss	-716,000	-3,023,000
General and administrative expenses	-8,911,000	-8,268,000
Interest expense	-587,000	-790,000
Interest income	45,000	22,000
Loss before income taxes	-10,169,000	-12,059,000
Capital Expenditures:	'	'
Capital Expenditure	7,525,000	5,022,000
Assets By Segment:	'	'
Total assets	62,714,000	69,890,000
Intersegment elimination	'	'
Revenues:	'	'
Total revenues	0	0
Oil and natural gas	'	'
Revenues:	'	'
Total before interest income	21,376,000	24,610,000
Depletion, depreciation, and amortization:	'	'
Total depletion, depreciation, and amortization	8,034,000	10,367,000
Reduction of carrying value of assets:	'	'
Total reduction of carrying value of assets	4,506,000	2,551,000
Operating (loss) profit (before general and administrative expenses):	'	'
Total operating loss	-1,156,000	1,247,000
Capital Expenditures:	'	'
Capital Expenditure	7,506,000	4,915,000
Assets By Segment:	'	'
Total assets	40,559,000	46,946,000
Land investment	'	'
Revenues:	'	'
Total before interest income	282,000	482,000
Reduction of carrying value of assets:	'	'
Total reduction of carrying value of assets	'	488,000
Operating (loss) profit (before general and administrative expenses):	'	'
Total operating loss	282,000	-6,000
Assets By Segment:	'	'
Total assets	2,381,000	2,381,000
Contract drilling	'	'
Revenues:	'	'
Total before interest income	2,338,000	2,340,000
Depletion, depreciation, and amortization:	'	'
Total depletion, depreciation, and amortization	394,000	509,000
Operating (loss) profit (before general and administrative expenses):	'	'
Total operating loss	-295,000	-1,160,000
Capital Expenditures:	'	'
Capital Expenditure	17,000	72,000
Assets By Segment:	'	'
Total assets	2,905,000	2,963,000
Residential real estate	'	'
Revenues:	'	'
Total before interest income	'	5,975,000
Reduction of carrying value of assets:	'	'
Total reduction of carrying value of assets	'	1,854,000
Operating (loss) profit (before general and administrative expenses):	'	'
Total operating loss	'	-1,869,000
Assets By Segment:	'	'
Total assets	5,448,000	5,309,000
Other	'	'
Revenues:	'	'
Total before interest income	567,000	633,000
Depletion, depreciation, and amortization:	'	'
Total depletion, depreciation, and amortization	114,000	114,000
Reduction of carrying value of assets:	'	'
Total reduction of carrying value of assets	'	1,754,000
Operating (loss) profit (before general and administrative expenses):	'	'
Total operating loss	453,000	-1,235,000
Capital Expenditures:	'	'
Capital Expenditure	2,000	35,000
Other | Cash and cash equivalents	'	'
Assets By Segment:	'	'
Total assets	7,828,000	8,845,000
Corporate and other	'	'
Assets By Segment:	'	'
Total assets	$3,593,000	$3,446,000

SEGMENT_AND_GEOGRAPHIC_INFORMA3

SEGMENT AND GEOGRAPHIC INFORMATION (Details 2) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Geographic information	'	'
Long-lived assets	$43,687,000	$51,005,000
Revenue (excluding interest income)	24,563,000	34,040,000
United States	'	'
Geographic information	'	'
Long-lived assets	6,699,000	7,161,000
Revenue (excluding interest income)	2,643,000	8,892,000
Canada	'	'
Geographic information	'	'
Long-lived assets	36,988,000	43,844,000
Revenue (excluding interest income)	$21,920,000	$25,148,000

ACCUMULATED_OTHER_COMPREHENSIV2

ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
ACCUMULATED OTHER COMPREHENSIVE INCOME	'	'
Foreign currency translation	$3,701,000	$5,020,000
Retirement plans liability	-710,000	-2,698,000
Accumulated other comprehensive income	$2,991,000	$2,322,000

FAIR_VALUE_MEASUREMENTS_Detail

FAIR VALUE MEASUREMENTS (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Fair value measurements	'	'
Real estate held for sale	$5,448,000	$5,309,000
Total reduction of carrying value of assets	4,506,000	6,647,000
Real estate held for sale	'	'
Fair value measurements	'	'
Total reduction of carrying value of assets	0	1,854,000
Investment in joint ventures	'	'
Fair value measurements	'	'
Total reduction of carrying value of assets	'	1,754,000
Investment in lot acquisition rights - Mauka Lands	'	'
Fair value measurements	'	'
Total reduction of carrying value of assets	'	488,000
Nonrecurring | Real estate held for sale	'	'
Fair value measurements	'	'
Total reduction of carrying value of assets	'	1,854,000
Nonrecurring | Investment in joint ventures	'	'
Fair value measurements	'	'
Total reduction of carrying value of assets	'	1,754,000
Nonrecurring | Investment in lot acquisition rights - Mauka Lands	'	'
Fair value measurements	'	'
Total reduction of carrying value of assets	'	488,000
Nonrecurring | Significant Other Observable Inputs (Level 2) | Real estate held for sale	'	'
Fair value measurements	'	'
Real estate held for sale	'	5,309,000
Nonrecurring | Carrying Amount | Real estate held for sale	'	'
Fair value measurements	'	'
Real estate held for sale	'	$5,309,000

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Operating leases	'	'
Rental expense	$521,000	$476,000
Minimum rental payments	'	'
2014	494,000	'
2015	185,000	'
2016	185,000	'
2017	161,000	'
2018	46,000	'
Thereafter through 2026	169,000	'
Total	1,240,000	'
Commitments and contingencies	'	'
Accrual for environmental remediation costs	783,000	0
Kaupulehu Developments	'	'
Commitments and contingencies	'	'
Fees to be paid to Nearco (as a percent)	4.20%	'
Percentage of Increment II receipts to be paid to external real estate counsel for services provided in the negotiation and closing of the Increment II transaction	1.50%	'
Amounts paid pursuant to the arrangement	$0	$0

CONCENTRATIONS_OF_CREDIT_RISK_

CONCENTRATIONS OF CREDIT RISK (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013	Sep. 30, 2013
			Oil and natural gas	Oil and natural gas	Oil and natural gas	Oil and natural gas
			Concentration of credit risk	Concentration of credit risk	Concentration of credit risk	Concentration of credit risk
			Accounts receivable	Accounts receivable	Accounts receivable	Accounts receivable
			Individually significant customers	Shell Trading Canada	Keyera Partnership	Two customers
						item
Concentration of credit risk	'	'	'	'	'	'
Number of customers	'	'	'	'	'	2
Concentration risk (as a percent)	'	'	'	53.00%	16.00%	'
Accounts receivables	$3,287,000	$3,600,000	$1,009,000	'	'	'

INFORMATION_RELATING_TO_THE_CO2

INFORMATION RELATING TO THE CONSOLIDATED STATEMENTS OF CASH FLOWS (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Increase (decrease) from changes in:	'	'
Receivables	$180,000	$2,409,000
Other current assets	-1,218,000	46,000
Accounts payable	1,863,000	-214,000
Accrued compensation	155,000	-739,000
Other current liabilities	-499,000	-357,000
Increase from changes in current assets and liabilities	481,000	1,145,000
Supplemental disclosures of cash flow information:	'	'
Interest	564,000	743,000
Income taxes	438,000	457,000
Supplemental disclosures of cash flow information:	'	'
Increase in capital expenditure accruals related to oil and natural gas asset retirement obligations	1,844,000	388,000
Oil and natural gas	'	'
Supplemental disclosures of cash flow information:	'	'
Increase (Decrease) in capital expenditure accruals related to oil and natural gas exploration and development	1,559,000	-2,245,000
Increase in capital expenditure accruals related to oil and natural gas asset retirement obligations	$1,844,000	$388,000

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)

12 Months Ended

0 Months Ended

1 Months Ended

0 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Nov. 27, 2013

Nov. 30, 2013

Nov. 27, 2013

Nov. 27, 2013

Nov. 27, 2013

Nov. 27, 2013

Nov. 27, 2013

Nov. 27, 2013

Nov. 27, 2013

Investment in two residential parcels

Subsequent event

Subsequent event

Subsequent event

Subsequent event

Subsequent event

Subsequent event

Subsequent event

Subsequent event

Subsequent event

parcel

limitedliabilitylimitedpartnership

lot

Expected

New bank loan

New bank loan

WB Kukio Resorts, LLC, WB Maniniowali, LLC, and WB Kaupulehu, LLC.

WB Kukio Resorts, LLC

WB Maniniowali, LLC

WB Kaupulehu, LLC.

Federal Home Loan Bank's fixed rate

Subsequent events

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of sales payment received

$300,000

$512,000

'

'

$140,000

'

'

'

'

'

'

'

Number of lots sold within Phase I of Increment I

'

'

'

'

1

'

'

'

'

'

'

'

Number of limited liability limited partnerships formed

'

'

'

2

'

'

'

'

'

'

'

'

Interest acquired (as a percent)

'

'

'

'

'

'

'

'

'

19.60%

19.60%

19.60%

Interests acquired, aggregate cost

'

'

'

'

'

'

'

'

5,140,000

'

'

'

Amount borrowed

'

'

'

'

'

'

4,140,000

'

'

'

'

'

Expected future payments to fund the remainder of the acquisition

'

'

'

'

'

$1,000,000

'

'

'

'

'

'

Extension period

'

'

'

'

'

'

'1 year

'

'

'

'

'

Interest rate base

'

'

'

'

'

'

'

'Federal Home Loan Bank's fixed rate

'

'

'

'

Interest rate margin (as a percent)

'

'

'

'

'

'

'

4.00%

'

'

'

'

Number of residential parcels held for investment

'

'

2

'

'

'

'

'

'

'

'

'

SUPPLEMENTARY_OIL_AND_NATURAL_2

SUPPLEMENTARY OIL AND NATURAL GAS INFORMATION (UNAUDITED) (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
	Boe	Boe
SUPPLEMENTARY OIL AND NATURAL GAS INFORMATION (UNAUDITED)	'	'
Proved undeveloped reserves	0	'
Changes in the estimates of net interests in total proved developed reserves of oil and natural gas liquids and natural gas	'	'
Balance at the beginning of the period	2,993,000	3,760,000
Revisions of previous estimates	242,000	-96,000
Extensions, discoveries and other additions	31,000	63,000
Less production	-577,000	-734,000
Balance at the end of the period	2,689,000	2,993,000
Capitalized Costs Relating to Oil and Natural Gas Producing Activities	'	'
Proved properties	$237,977,000	$238,788,000
Unproved properties	1,266,000	3,645,000
Total capitalized costs	239,243,000	242,433,000
Accumulated depletion and depreciation	202,400,000	198,768,000
Net capitalized costs	36,843,000	43,665,000
Costs Incurred in Oil and Natural Gas Property Acquisition, Exploration and Development	'	'
Unproved	250,000	496,000
Exploration costs	1,485,000	1,778,000
Development costs	5,771,000	2,641,000
Total	7,506,000	4,915,000
Additions and revisions to asset retirement obligation included in development costs	1,844,000	388,000
Results of Operations for Oil and Natural Gas Producing Activities	'	'
Net revenues	21,376,000	24,610,000
Production costs	9,992,000	10,445,000
Depletion	8,034,000	10,367,000
Reduction of carrying value of oil and natural gas properties	4,506,000	2,551,000
Pre-tax results of operations	-1,156,000	1,247,000
Estimated income tax benefit (expense)	335,000	-387,000
Results of operations	-821,000	860,000
Standardized Measure of Discounted Future Net Cash Flows	'	'
Future cash inflows	99,867,000	109,253,000
Future production costs	-48,186,000	-51,603,000
Future development costs	-1,472,000	-2,044,000
Future income tax expenses	-7,800,000	-8,260,000
Future net cash flows	42,409,000	47,346,000
10% annual discount for timing of cash flows	-10,475,000	-12,056,000
Standardized measure of discounted future net cash flows	31,934,000	35,290,000
Changes in the Standardized Measure of Discounted Future Net Cash Flows	'	'
Beginning of year	35,290,000	48,559,000
Sales of oil and natural gas produced, net of production costs	-11,384,000	-14,165,000
Net changes in prices and production costs, net of royalties and wellhead taxes	4,275,000	-17,851,000
Extensions and discoveries	831,000	2,312,000
Revisions of previous quantity estimates	857,000	4,084,000
Net change in income taxes	-433,000	5,171,000
Accretion of discount	3,376,000	5,129,000
Other - changes in the timing of future production and other	495,000	-307,000
Other - net change in Canadian dollar translation rate	-1,373,000	2,358,000
Net Change	-3,356,000	-13,269,000
End of year	$31,934,000	$35,290,000
OIL & NGL (Bbls)	'	'
Changes in the estimates of net interests in total proved developed reserves of oil and natural gas liquids and natural gas	'	'
Balance at the beginning of the period	1,078,000	1,184,000
Revisions of previous estimates	46,000	97,000
Extensions, discoveries and other additions	28,000	56,000
Less production	-229,000	-259,000
Balance at the end of the period	923,000	1,078,000
GAS (Mcf)	'	'
Changes in the estimates of net interests in total proved developed reserves of oil and natural gas liquids and natural gas	'	'
Balance at the beginning of the period	11,109,000	14,943,000
Revisions of previous estimates	1,137,000	-1,121,000
Extensions, discoveries and other additions	17,000	40,000
Less production	-2,018,000	-2,753,000
Balance at the end of the period	10,245,000	11,109,000