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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) - (Tables)
 3 Months Ended
Mar. 31, 2020
Stockholders' Equity Note [Abstract]  
Schedule of 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 March 31,
 
(in thousands)
2020
 
2019
 
 
 
 
 
 
Beginning balance
$
4,321

 
$
(15,439
)
 
Cumulative effect of adoption of new accounting standards 
—

 
(2,080
)
(1 
) 
Other comprehensive income before reclassifications
13,496

 
9,969

 
Amounts reclassified from accumulated other comprehensive (loss) income
(88
)
 
195

 
Net current-period other comprehensive income
13,408

 
10,164

 
Ending balance
$
17,729

 
$
(7,355
)
 


(1) Reflects the January 1, 2019 adoption of ASU 2018-02 and ASU 2017-12.
Reclassification out of accumulated other comprehensive income (loss)
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 March 31,
 
(in thousands)
 
2020
 
2019
 
 
 
 
 
 
 
Gain (loss) on sale of investment securities available for sale
 
$
112

 
$
(247
)
 
Income tax expense (benefit)
 
24

 
(52
)
 
Total, net of tax
 
$
88


$
(195
)