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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
 9 Months Ended
Sep. 30, 2019
Stockholders' Equity Note [Abstract]  
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS):

The following table shows changes in accumulated other comprehensive income (loss) from unrealized gain (loss) on available-for-sale securities, net of tax.

 
Three Months Ended September 30,
 
Nine Months Ended September 30,
(in thousands)
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
Beginning balance
$
2,707

 
$
(19,722
)
 
$
(15,439
)
 
$
(7,122
)
Cumulative effect of adoption of new accounting standards (1)
—

 
—

 
(2,080
)
 
—

Other comprehensive income (loss) before reclassifications
5,273

 
(4,399
)
 
25,412

 
(16,811
)
Amounts reclassified from accumulated other comprehensive income (loss)
15

 
4

 
102

 
(184
)
Net current-period other comprehensive income (loss)
5,288

 
(4,395
)
 
25,514

 
(16,995
)
Ending balance
$
7,995

 
$
(24,117
)
 
$
7,995

 
$
(24,117
)


(1)
Reflects the January 1, 2019 adoption of ASU 2018-02 and ASU 2017-12. For additional information see Note 1, Summary of Significant Accounting Policies.


The following table shows the impacted line items in the consolidated statements of operations from reclassifications of unrealized gain (loss) on available-for-sale securities from accumulated other comprehensive income (loss).

Affected Line Item in the Consolidated Statements of Operations
 
Amount Reclassified from Accumulated
Other Comprehensive Income (Loss)
 
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
(in thousands)
 
2019
 
2018
 
2019
 
2018
 
 
 
 
 
 
 
 
 
(Loss) Gain on sale of investment securities available for sale
 
$
(19
)
 
$
(4
)
 
$
(129
)
 
$
234

Income tax (benefit) expense
 
(4
)
 
—

 
(27
)
 
50

Total, net of tax
 
$
(15
)

$
(4
)
 
$
(102
)
 
$
184