CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME

The table below presents changes in components of accumulated other comprehensive income (AOCI), net of tax, during the three months ended March 31, 2017 and 2016 (in thousands). Items in parentheses indicate charges to AOCI.



	Defined Benefit Pension Items
	Three months ended March 31,
	2017			2016
Balance at beginning of period	$	(20,882	)	$	(21,276	)
Amounts reclassified out of AOCI	471			564
Balance at end of period	$	(20,411	)	$	(20,712	)

The table below presents amounts reclassified out of components of AOCI and the income statement location of those amounts reclassified during the three months ended March 31, 2017 and 2016 (in thousands). Items in parentheses indicate increases to net income.



	Amount Reclassified from AOCI
Details About AOCI	Three months ended March 31,
	2017			2016
Amortization of defined benefit pension items⁽¹⁾
Prior service cost	$	32		$	42
Net loss	741			883
Total before tax	773			925
Tax benefit⁽²⁾	(302		)	(361		)
Net of tax	471			564
Total reclassification for the period	$	471		$	564

⁽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.