(8) | Accumulated Other Comprehensive Loss |
The reclassifications from accumulated other comprehensive loss (AOCL) for the third quarter and first three quarters of 2019 and 2018 were as follows (in thousands): | | | | | | | | | | | | | | | Amounts Reclassified from AOCL | | | | Thirteen Weeks Ended | | Thirty-nine Weeks Ended | | Affected Line Item in | | September 28, | | September 29, | | September 28, | | September 29, | | the Statement Where | Details about AOCL Components | 2019 | | 2018 | | 2019 | | 2018 | | Net Income is Presented | Defined benefit pension plan items | | | | | | | | | | | | | | Amortization of unrecognized prior service cost | $ | — | | $ | 1 | | $ | — | | $ | 2 | | See (1) below | Amortization of unrecognized loss | | 216 | | | 183 | | | 646 | | | 514 | | See (1) below | Accumulated other comprehensive loss before tax | | 216 | | | 184 | | | 646 | | | 516 | | Total before tax | Tax expense | | (63) | | | (46) | | | (168) | | | (129) | | Income tax expense | Total reclassification | $ | 153 | | $ | 138 | | $ | 478 | | $ | 387 | | Net of tax |
| (1) | These items are included in the computation of net periodic pension cost. See Note 10, “Pension Benefits,” for additional information. |
Changes in AOCL for the first three quarters of 2019 were as follows (in thousands): | | | | | | | | | | | | | | | Foreign Currency | | | | | | Defined Benefit | | Translation | | | | | | Pension Plan Items | | Adjustments | | Total | Balance at December 29, 2018 | | $ | (12,224) | | $ | (11,278) | | $ | (23,502) | Other comprehensive income before reclassifications | | | — | | | 1,211 | | | 1,211 | Amounts reclassified from AOCL | | | 478 | | | — | | | 478 | Net current period other comprehensive income | | | 478 | | | 1,211 | | | 1,689 | Balance at September 28, 2019 | | $ | (11,746) | | $ | (10,067) | | $ | (21,813) |
As a result of accounting guidance issued by the FASB in February 2018, we had the option to elect to make a one-time reclassification from accumulated other comprehensive loss to retained earnings for stranded tax effects resulting from the change in corporate tax rate as a result of the U.S. Tax Act. This guidance became effective during the first quarter of 2019. We elected to not make the optional one-time reclassification.
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