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Accumulated Other Comprehensive Income (Loss)
 9 Months Ended
Sep. 30, 2019
Equity [Abstract]  
Accumulated Other Comprehensive Income (Loss)
19. Accumulated Other Comprehensive Income (Loss)

Components of comprehensive income (loss) are net income (loss) and all changes in equity during a period except those resulting from transactions with owners. Our accumulated other comprehensive income (loss) consists of changes in the fair value of our interest rate swap derivative instruments, net of tax, which are designated as cash flow hedges, amortization of terminated interest rate swaps and adjustments related to changes in our ownership of the Partnership.

The following table presents the changes in accumulated other comprehensive income (loss) of our derivative cash flow hedges, net of tax and excluding noncontrolling interest, during the three and nine months ended September 30, 2019 and 2018 (in thousands):

 
Three Months Ended
September 30,
 
Nine Months Ended
September 30,
 
2019
 
2018
 
2019
 
2018
Beginning accumulated other comprehensive income (loss)
$
(2,772
)
 
$
9,374

 
$
5,773

 
$
1,197

Gain (loss) recognized in other comprehensive income (loss), net of tax provision of $0, $345, $0 and $1,234, respectively (1)
(933
)
 
1,298

 
(7,761
)
 
3,349

(Gain) loss reclassified from accumulated other comprehensive income (loss) to interest expense, net of tax provision of $0, $90, $0 and $37, respectively (1)(2)
(482
)
 
(339
)
 
(2,199
)
 
117

Merger-related adjustments (3)
—

 
—

 
—

 
5,670

Other comprehensive income (loss) attributable to Archrock stockholders
(1,415
)
 
959

 
(9,960
)
 
9,136

Ending accumulated other comprehensive income (loss)
$
(4,187
)
 
$
10,333

 
$
(4,187
)
 
$
10,333

——————
(1) 
Included adjustments of $0.3 million and $2.1 million related to an increase in the valuation allowance recorded to offset the tax effect of other comprehensive loss recorded during the three and nine months ended September 30, 2019, respectively.
(2) 
Included stranded tax effects resulting from the Tax Cuts and Jobs Act, which was implemented in December 2017, of $0.3 million reclassified to accumulated deficit during the nine months ended September 30, 2018.
(3) 
Pursuant to the Merger, we reclassified a gain of $5.7 million from noncontrolling interest to accumulated other comprehensive income (loss) related to the fair value of our derivative instruments that was previously attributed to public ownership of the Partnership.

See Note 11 (“Derivatives”) for further details on our interest rate swap derivative instruments.