Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Oct. 03, 2015

Equity [Abstract]

Accumulated other comprehensive income (loss) [Text Block]

Accumulated Other Comprehensive Income (Loss)

Comprehensive income (or loss) is comprised of net income (or net loss) and other components, including currency translation adjustments and defined-benefit pension plan adjustments.

J. Accumulated Other Comprehensive Income (Loss) (continued)

The following summarizes the components of other comprehensive income (loss) accumulated in shareholders’ equity for the nine months endedOctober 3, 2015 and nine months endedSeptember 27, 2014:

	Foreign Currency Translation Adjustments			Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at January 1, 2015	$	(1,151	)	$	(10,372	)	$	(11,523	)
Other comprehensive income (loss) before reclassifications
Unrealized losses	$	(3,828	)	$	—		$	(3,828	)
Amounts reclassified from accumulated other comprehensive income (loss)	—			1,083			1,083
Tax effect	—			(412		)	(412		)
Net of tax amount	(3,828		)	671			(3,157		)
Balance at October 3, 2015	$	(4,979	)	$	(9,701	)	$	(14,680	)

	Foreign Currency Translation Adjustments			Defined Benefit Pension Plans			Accumulated Other Comprehensive Income (Loss)
Balance at January 1, 2014	$	1,647		$	(6,040	)	$	(4,393	)
Other comprehensive income (loss) before reclassifications
Unrealized losses	$	(1,266	)	$	—		$	(1,266	)
Amounts reclassified from accumulated other comprehensive income (loss)	—			541			541
Tax effect	—			(205		)	(205		)
Net of tax amount	(1,266		)	336			(930		)
Balance at September 27, 2014	$	381		$	(5,704	)	$	(5,323	)

The change in defined benefit pension plans of $1,083 for the nine months endedOctober 3, 2015 and the $541 for the nine months endedSeptember 27, 2014 is included in net periodic pension expense and is classified in the condensed statement of operations as costs and expenses, general and administrative.