Comprehensive Income (Loss)

3 Months Ended

Mar. 31, 2012

Comprehensive Income (Loss) [Abstract]

Comprehensive Income (Loss)

(3) Comprehensive Income (Loss)

Comprehensive income (loss) is defined as the change in equity during a period for non-owner transactions and is divided into net income (loss) and other comprehensive income (loss). Other comprehensive income (loss) includes revenues, expenses, gains, and losses that are excluded from earnings under current accounting standards. The components of comprehensive income (loss) for the periods have been presented in the consolidated statements of comprehensive income (loss).