Accumulated Other Comprehensive (Loss) Income

9 Months Ended

Sep. 30, 2018

Equity [Abstract]

Accumulated Other Comprehensive (Loss) Income

Accumulated Other Comprehensive (Loss) Income

The following tables summarize the changes to accumulated other comprehensive income (loss) during the nine months ended September 30, 2018 and 2017:

	Balance January 1, 2018			Other comprehensive income (loss) before reclassifications			Amounts reclassified from accumulated other comprehensive income (loss)		Balance September 30, 2018
Employee benefit costs	$	(1,948	)	$	(128	)	$	117	$	(1,959	)

	Balance January 1, 2017		Other comprehensive income (loss) before reclassifications			Amounts reclassified from accumulated other comprehensive income (loss)			Balance September 30, 2017
Employee benefit costs	$	2,087	$	(917	)	$	(152	)	$	1,018

The following table summarizes the amounts reclassified from accumulated other comprehensive income (loss) and the Statements of Operations line items affected by the reclassification during the three and nine months ended September 30, 2018 and 2017:

Details about accumulated other comprehensive income (loss) components	Amounts reclassified from accumulated other comprehensive (loss) income										Affected line item in the Statements of Operations
	Three Months Ended September 30,					Nine Months Ended September 30,
	2018		2017			2018		2017
Employee benefit costs:
Amortization of actuarial loss (gain)	$	39	$	(51	)	$	117	$	(152	)	(1) Miscellaneous income
Income tax benefit (expense)	—		—			—		—			Income tax expense
Total, net of income tax	$	39	$	(51	)	$	117	$	(152	)

⁽¹⁾ These accumulated other comprehensive income (loss) components are included in the computation of net periodic benefit costs for black lung and life insurance. See Note 15.