CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

9 Months Ended

Sep. 30, 2014

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

CHANGES IN ACCUMULATED OTHER COMPREHENSIVE LOSS

Changes in AOCI by component for the three and nine months ended September 30, 2014 and 2013 are as follows (in thousands):

	Three Months Ended September 30, 2014
	Foreign currency translation adjustments			Retirement plans related adjustments			Unrealized gain (loss) on cash flow hedges		Accumulated other comprehensive (loss) income
Beginning balance, net of tax	$	39,216		$	(39,957	)	$	25	$	(716	)
Other comprehensive (loss) income before reclassifications	(6,368		)	1,585			31		(4,752		)
Less income reclassified from AOCI	—			249			18		267
Net other comprehensive (loss) income	(6,368		)	1,336			13		(5,019		)
Income taxes	756			170			1		927
Ending balance, net of tax	$	32,092		$	(38,791	)	$	37	$	(6,662	)

	Three Months Ended September 30, 2013
	Foreign currency translation adjustments			Retirement plans related adjustments			Unrealized gain (loss) on cash flow hedges			Accumulated other comprehensive loss
Beginning balance, net of tax	$	32,040		$	(60,657	)	$	(46	)	$	(28,663	)
Other comprehensive income before reclassifications	6,969			68			371			7,408
Less income reclassified from AOCI	—			568			27			595
Net other comprehensive income (loss)	6,969			(500		)	344			6,813
Income taxes	(93		)	(120		)	17			(196		)
Ending balance, net of tax	$	39,102		$	(61,037	)	$	281		$	(21,654	)

	Nine Months Ended September 30, 2014
	Foreign currency translation adjustments			Retirement plans related adjustments			Unrealized gain (loss) on cash flow hedges			Accumulated other comprehensive loss
Beginning balance, net of tax	$	38,663		$	(40,213	)	$	131		$	(1,419	)
Other comprehensive (loss) income before reclassifications	(5,985		)	2,316			(82		)	(3,751		)
Less income (loss) reclassified from AOCI	—			746			(4		)	742
Net other comprehensive (loss) income	(5,985		)	1,570			(78		)	(4,493		)
Income taxes	586			148			16			750
Ending balance, net of tax	$	32,092		$	(38,791	)	$	37		$	(6,662	)

	Nine Months Ended September 30, 2013
	Foreign currency translation adjustments		Retirement plans related adjustments			Unrealized gain (loss) on cash flow hedges		Accumulated other comprehensive loss
Beginning balance, net of tax	$	36,830	$	(62,375	)	$	36	$	(25,509	)
Other comprehensive (loss) income before reclassifications	2,319		3,128			263		5,710
Less income (loss) reclassified from AOCI	—		1,700			17		1,717
Net other comprehensive (loss) income	2,319		1,428			246		3,993
Income taxes	47		90			1		138
Ending balance, net of tax	$	39,102	$	(61,037	)	$	281	$	(21,654	)

Details about reclassification out of AOCI for the three and nine months ended September 30, 2014 and 2013 are as follows (in thousands):

	Three Months Ended   September 30,						Nine Months Ended   September 30,						Affected line item on the Consolidated Statements of Operations
Details of AOCI components	2014			2013			2014			2013
Unrealized gain (loss) on cash flow hedges:
	$	(10	)	$	41		$	71		$	20		Sales
	28			(14		)	(75		)	(3		)	Other (income) expense, net
	18			27			(4		)	17			Total before tax
	3			(5		)	16			(2		)	Tax benefit (expense)
	$	21		$	22		$	12		$	15		Net of tax
Retirement plans related adjustments:
Amortization of prior service credit	$	(99	)	$	(167	)	$	(303	)	$	(499	)	(a)
Amortization of transition asset	(69		)	(68		)	(211		)	(203		)	(a)
Amortization of actuarial loss	417			803			1,260			2,402			(a)
	249			568			746			1,700			Total before tax
	3			(43		)	7			(127		)	Tax benefit (expense)
	$	252		$	525		$	753		$	1,573		Net of tax

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(a)  These AOCI components are included in the computation of net period pension and post retirement costs. See Note 14. "Pension and Postretirement Plans" for details.