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Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2020

Schedule of co0mprehensive income (loss)

Comprehensive income (loss) for the three and nine months ended September 30, 2020 and 2019, was as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2020		2019		2020		2019

	(Dollars in thousands)
Net earnings	$	(5,869)	$	6,585	$	(13,590)	$	12,067
Foreign currency translation adjustments		751		(711)		(217)		(481)
Pension liability, net of tax of $49, $40, $149 and $122, respectively		142		116		424		347
Total comprehensive income (loss)	$	(4,976)	$	5,990	$	(13,383)	$	11,933

Schedule of accumulated other comprehensive loss

The components of accumulated other comprehensive loss as recorded in the Consolidated Condensed Balance Sheets (Unaudited) were as follows:


	September 30,		December 31,
	2020		2019

	(Dollars in thousands)
Foreign currency translation adjustments	$	(7,250)	$	(7,033)
Pension liability, net of tax		(17,079)		(17,503)
Total accumulated other comprehensive loss	$	(24,329)	$	(24,536)

Schedule of changes in accumulated other comprehensive loss

The following presents a tabular disclosure about changes in accumulated other comprehensive loss during the nine months ended September 30, 2020:



	Foreign Currency
	Translation		Defined Benefit
	Adjustments		Pension Items		Total
Beginning balance, December 31, 2019	$	(7,033)	$	(17,503)	$	(24,536)
Other comprehensive loss before reclassifications		(217)		—		(217)
Amounts reclassified from accumulated other comprehensive loss		—		424		424
Net current period other comprehensive (loss) income		(217)		424		207
Ending balance, September 30, 2020	$	(7,250)	$	(17,079)	$	(24,329)

Schedule of reclassification adjustments out of accumulated other comprehensive loss

The following presents a tabular disclosure about reclassification adjustments out of accumulated other comprehensive loss during the nine months ended September 30, 2020:


	Amounts reclassified
	from accumulated other
	comprehensive loss for the			Affected line item in the
	nine months ended September 30,			statement where net income
	2020			is presented

Amortization of defined benefit pension items
Prior service cost	$	(47)	⁽¹⁾	Other income (expense), net
Actuarial losses		620	⁽¹⁾	Other income (expense), net
Total before tax		573
Tax benefit		(149)
Net of tax	$	424

(1)

These amounts were included in net periodic pension cost. See Note 8 for additional details.