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 years ended December 31, 2015, 2014, and 2013 (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
December 31, 2013
Balance at beginning of period	$	4,136		$	(21,252	)	$	(17,116	)
Other comprehensive income before reclassifications	2,951			2,840			5,791
Amounts reclassified out of AOCI	(7,087		)	1,859			(5,228		)
Net current-period other comprehensive income	(4,136		)	4,699			563
Balance at end of period	$	—		$	(16,553	)	$	(16,553	)
December 31, 2014
Balance at beginning of period	$	—		$	(16,553	)	$	(16,553	)
Other comprehensive income before reclassifications	—			(9,333		)	(9,333		)
Amounts reclassified out of AOCI	—			1,728			1,728
Net current-period other comprehensive income	—			(7,605		)	(7,605		)
Balance at end of period	$	—		$	(24,158	)	$	(24,158	)
December 31, 2015
Balance at beginning of period	$	—		$	(24,158	)	$	(24,158	)
Other comprehensive income before reclassifications	—			214			214
Amounts reclassified out of AOCI	—			2,668			2,668
Net current-period other comprehensive income	—			2,882			2,882
Balance at end of period	$	—		$	(21,276	)	$	(21,276	)

The table below presents amounts reclassified out of components of AOCI and the income statement location of those amounts reclassified during the years ended December 31, 2015, 2014, and 2013 (in thousands of dollars). Items in parentheses indicate increases to net income.



	Amount Reclassified from AOCI
	Year Ended December 31,
	2015			2014			2013
Unrealized gains on available-for-sale securities
Realized gain on sale of securities, before tax⁽¹⁾	$	—		$	—		$	(11,637	)
Tax benefit⁽²⁾	—			—			4,550
Net of tax	—			—			(7,087		)

Amortization of defined benefit pension items⁽³⁾
Prior service cost	185			220			212
Net loss	4,195			2,618			2,839
Total before tax	4,380			2,838			3,051
Tax benefit⁽²⁾	(1,712		)	(1,110		)	(1,192		)
Net of tax	2,668			1,728			1,859
Total reclassification for the period	$	2,668		$	1,728		$	(5,228	)

⁽¹⁾ The realized gain is included in IDACORP's consolidated income statement in other income, net and in Idaho Power's consolidated income statements in other income (expense), net.

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

⁽³⁾ Amortization of these items is included in IDACORP's consolidated income statements in other operating expenses and in Idaho Power's consolidated income statements in other expense, net.