CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME

Comprehensive income includes net income, unrealized holding gains and losses on available-for-sale marketable securities, and amounts related to the SMSP. The table below presents changes in components of accumulated other comprehensive income (AOCI), net of tax, during the three and six months ended June 30, 2013 and 2012 (in thousands of dollars). Items in parentheses indicate reductions to AOCI.



	Unrealized Gains and Losses on Available-for-Sale Securities			Defined Benefit Pension Items			Total
Three months ended June 30, 2013:
Balance at beginning of period	$	5,317		$	(20,787	)	$	(15,470	)
Other comprehensive income before reclassifications	259			—			259
Amounts reclassified out of AOCI	—			465			465
Net current-period other comprehensive income	259			465			724
Balance at end of period	$	5,576		$	(20,322	)	$	(14,746	)
Six months ended June 30, 2013:
Balance at beginning of period	$	4,136		$	(21,252	)	$	(17,116	)
Other comprehensive income before reclassifications	1,440			—			1,440
Amounts reclassified out of AOCI	—			930			930
Net current-period other comprehensive income	1,440			930			2,370
Balance at end of period	$	5,576		$	(20,322	)	$	(14,746	)
Three months ended June 30, 2012:
Balance at beginning of period	$	3,931		$	(13,926	)	$	(9,995	)
Other comprehensive income before reclassifications	(536		)	—			(536		)
Amounts reclassified out of AOCI	—			265			265
Net current-period other comprehensive income	(536		)	265			(271		)
Balance at end of period	$	3,395		$	(13,661	)	$	(10,266	)
Six months ended June 30, 2012:
Balance at beginning of period	$	2,569		$	(14,191	)	$	(11,622	)
Other comprehensive income before reclassifications	826			—			826
Amounts reclassified out of AOCI	—			530			530
Net current-period other comprehensive income	826			530			1,356
Balance at end of period	$	3,395		$	(13,661	)	$	(10,266	)

The table below presents amounts reclassified out of components of AOCI and the income statement location of those amounts reclassified during the three and six months ended June 30, 2013 and 2012 (in thousands of dollars). Items in parentheses indicate increases to net income.



	Amount Reclassified from AOCI
Details About AOCI	Three months ended June 30,						Six months ended June 30,
	2013			2012			2013			2012
Amortization of defined benefit pension items ⁽¹⁾
Prior service cost	$	53		$	54		$	106		$	107
Net loss	710			382			1,420			764
Total before tax	763			436			1,526			871
Tax benefit ⁽²⁾	(298		)	(170		)	(596		)	(340		)
Net of tax	465			265			930			530
Total reclassification for the period	$	465		$	265		$	930		$	530

⁽¹⁾ Amortization of these items is included in IDACORP's condensed consolidated income statements in other operating expenses and in Idaho Power's condensed consolidated income statements in other expense, net.

⁽²⁾ The tax benefit is included in income tax expense in the condensed consolidated income statements of both IDACORP and Idaho Power.