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Accumulated Other Comprehensive Income (Tables)
 9 Months Ended
Sep. 30, 2018
Equity [Abstract]  
Components of Other Comprehensive Income (Loss)
Accumulated other comprehensive income (AOCI) represents cumulative gains and losses that are not reflected in earnings. The components of other comprehensive income (loss) are as follows:
 
2018
 
2017
Three Months Ended September 30,
Before
Tax
 
Tax
Effect
 
Net of
Tax
 
Before
Tax
 
Tax
Effect
 
Net of
Tax
Change in net unrealized gain (loss) on available for sale securities:
 

 
 

 
 

 
 

 
 

 
 

Net unrealized gain (loss)
$
(43
)
 
$
11

 
$
(32
)
 
$
—

 
$
—

 
$
—

Change in net unrealized gain (loss) on held to maturity securities:
 
 
 
 
 
 
 
 
 
 
 
Amortization of amounts previously recorded upon transfer from available for sale
8

 
(2
)
 
6

 
10

 
(4
)
 
6

Other comprehensive income (loss)
$
(35
)
 
$
9

 
$
(26
)
 
$
10

 
$
(4
)
 
$
6


 
2018
 
2017
Nine Months Ended September 30,
Before
Tax
 
Tax
Effect
 
Net of
Tax
 
Before
Tax
 
Tax
Effect
 
Net of
Tax
Change in net unrealized gain (loss) on available for sale securities:
 

 
 

 
 

 
 

 
 

 
 
Net unrealized gain (loss)
$
(184
)
 
$
45

 
$
(139
)
 
$
81

 
$
(30
)
 
$
51

Reclassification of net unrealized loss on securities transferred to held to maturity (1)
—

 
—

 
—

 
227

 
(85
)
 
142

Other reclassifications included in other revenue
—

 
—

 
—

 
(7
)
 
3

 
(4
)
Change in net unrealized gain (loss) on held to maturity securities:
 
 
 
 
 
 
 
 
 
 
 
Reclassification of net unrealized loss on securities transferred from available for sale (1)
—

 
—

 
—

 
(227
)
 
85

 
(142
)
Amortization of amounts previously recorded upon transfer from available for sale
26

 
(6
)
 
20

 
21

 
(9
)
 
12

Other
—

 
—

 
—

 
(3
)
 
1

 
(2
)
Other comprehensive income (loss)
$
(158
)
 
$
39

 
$
(119
)
 
$
92

 
$
(35
)
 
$
57


(1) See Note 5 in the 2017 10-K for discussion of the transfer of securities from the AFS category to the HTM category during the first quarter of 2017.
Accumulated Other Comprehensive Income Balances
AOCI balances are as follows:

 
Total Accumulated Other Comprehensive Income
Balance at December 31, 2016
 
$
(163
)
Available for sale securities:
 
 
Net unrealized gain (loss)
 
51

Reclassification of net unrealized loss on securities transferred to held to maturity
 
142

Other reclassifications included in other revenue
 
(4
)
Held to maturity securities:
 
 
Reclassification of net unrealized loss on securities transferred from available for sale
 
(142
)
Amortization of amounts previously recorded upon transfer to held to maturity from available for sale
 
12

Other
 
(2
)
Balance at September 30, 2017
 
$
(106
)
 
 
 
Balance at December 31, 2017
 
$
(152
)
Adoption of accounting standards (Note 2)
 
(33
)
Available for sale securities:
 
 
Net unrealized gain (loss)
 
(139
)
Held to maturity securities:
 
 
Amortization of amounts previously recorded upon transfer to held to maturity from available for sale
 
20

Balance at September 30, 2018
 
$
(304
)