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ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)
6 Months Ended
Jun. 30, 2016
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]  
Schedule of Accumulated Other Comprehensive Loss

Amounts related to the changes in accumulated other comprehensive loss were as follows (in thousands):

 

 

 

Unrealized gain (loss) on

available-for-sale-securities

 

 

Net unrealized gain (loss) on

retirement plan (2)

 

 

Change in cumulative foreign currency translation adjustment

 

 

Total

 

 

Affected line items in the

consolidated statements of

operations

Balance December 31, 2015, net of tax

 

$

(111

)

 

$

(9,708

)

 

$

 

 

$

(9,819

)

 

 

Other comprehensive gain (loss) before reclassification

 

 

(84

)

 

 

 

 

 

20

 

 

 

(64

)

 

 

Actuarial gain (loss)

 

 

 

 

 

(353

)

 

 

 

 

 

(353

)

 

 

Reclassification to net income (1)

 

 

 

 

 

535

 

 

 

 

 

 

535

 

 

Selling, general and administrative,

research and development, and

cost of material sales

Change during period

 

 

(84

)

 

 

182

 

 

 

20

 

 

 

118

 

 

 

Balance June 30, 2016, net of tax

 

$

(195

)

 

$

(9,526

)

 

$

20

 

 

$

(9,701

)

 

 

 

 

 

Unrealized gain (loss) on

available-for-sale-securities

 

 

Net unrealized gain (loss) on

retirement plan (2)

 

 

Change in cumulative foreign currency translation adjustment

 

 

Total

 

 

Affected line items in the

consolidated statements of

operations

Balance December 31 2014, net of tax

 

$

(28

)

 

$

(4,354

)

 

$

 

 

$

(4,382

)

 

 

Other comprehensive gain (loss) before reclassification

 

 

4

 

 

 

 

 

 

 

 

 

4

 

 

 

Actuarial gain (loss)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reclassification to net income (1)

 

 

 

 

 

420

 

 

 

 

 

 

420

 

 

Selling, general and administrative, and

research and development

Change during period

 

 

4

 

 

 

420

 

 

 

 

 

 

424

 

 

 

Balance June 30 2015, net of tax

 

$

(24

)

 

$

(3,934

)

 

$

 

 

$

(3,958

)

 

 

 

(1)

The Company reclassified amortization of prior service cost and actuarial loss for its retirement plan from accumulated other comprehensive loss to net income (loss) of $535,000  and $420,000 for the six months ended June 30, 2016 and 2015, respectively.

(2)

Refer to Note 12: Supplemental Executive Retirement Plan.