Note 11: other Comprehensive Income

Comprehensive income comprises two subsets: net earnings and other comprehensive income (OCI). The components of other comprehensive income are presented in the accompanying Condensed Consolidated Statements of Comprehensive Income, net of applicable taxes.

Amounts in accumulated other comprehensive income (AOCI), net of tax, are as follows:



	September 30	December 31	September 30
in thousands	2017	2016	2016
AOCI
Cash flow hedges	$ (11,464)	$ (13,300)	$ (13,592)
Pension and postretirement plans	(124,795)	(126,076)	(105,514)
Total	$ (136,259)	$ (139,376)	$ (119,106)

Changes in AOCI, net of tax, for the nine months ended September 30, 2017 are as follows:



		Pension and
	Cash Flow	Postretirement
in thousands	Hedges	Benefit Plans	Total
AOCI
Balance as of December 31, 2016	$ (13,300)	$ (126,076)	$ (139,376)
Amounts reclassified from AOCI	1,836	1,281	3,117
Balance as of September 30, 2017	$ (11,464)	$ (124,795)	$ (136,259)

Amounts reclassified from AOCI to earnings, are as follows:



	Three Months Ended		Nine Months Ended
	September 30		September 30
in thousands	2017	2016	2017	2016
Reclassification Adjustment for Cash Flow
Hedge Losses
Interest expense	$ 1,955	$ 507	$ 3,022	$ 1,490
Benefit from income taxes	(767)	(200)	(1,186)	(588)
Total 1	$ 1,188	$ 307	$ 1,836	$ 902
Amortization of Pension and Postretirement
Plan Actuarial Loss and Prior Service Cost
Cost of revenues	$ 576	$ 27	$ 1,721	$ 82
Selling, administrative and general expenses	127	6	388	18
Benefit from income taxes	(276)	(13)	(828)	(39)
Total	$ 427	$ 20	$ 1,281	$ 61
Total reclassifications from AOCI to earnings	$ 1,615	$ 327	$ 3,117	$ 963


1	The 2017 losses reclassified from AOCI include the acceleration of deferred losses in the amount of $1,405,000 referable to the July debt purchases as described in Note 7.