Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2013

Comprehensive Income (Loss)

Comprehensive Income (Loss)

Note J — Comprehensive Income (Loss)

Comprehensive income for a period encompasses net income (loss) and all other changes in equity other than from transactions with our stockholders.  Our comprehensive income (loss) was as follows:

	Three Months Ended September,
In thousands	2013			2012
Net income (loss)	$	(8,173	)	$	8,863
Other comprehensive income (loss):
Adjustment to pension liability	1,672			1,501
Tax expense	(669		)	(601		)
Adjustment to pension liability, net of tax	1,003			900
Foreign currency translation adjustment	1,056			871
Total other comprehensive income, net of tax	2,059			1,771
Total comprehensive income (loss)	$	(6,114	)	$	10,634

	Nine Months Ended September 30,
In thousands	2013			2012
Net income (loss)	$	6,804		$	(94,049	)
Other comprehensive income:
Adjustment to pension liability	5,015			4,503
Tax expense	(2,006		)	(1,801		)
Adjustment to pension liability, net of tax	3,009			2,702
Foreign currency translation adjustment	(663		)	(842		)
Total other comprehensive income, net of tax	2,346			3,544
Total comprehensive income (loss)	$	9,150		$	(90,505	)

Changes in accumulated other comprehensive income (loss) by component are as follows:

	Defined
	Benefit			Foreign
	Pension			Currency
In thousands	Items			Items			Total
Balance at December 31, 2012	$	(54,431	)	$	4,697		$	(49,734	)
Other comprehensive loss, net of tax, before reclassifications	0			(663		)	(663		)
Amounts reclassified from accumulated other comprehensive income, net of tax	3,009			0			3,009
Net current period other comprehensive income (loss), net of tax	3,009			(663		)	2,346
Balance at September 30, 2013	$	(51,422	)	$	4,034		$	(47,388	)

	Defined
	Benefit			Foreign
	Pension			Currency
In thousands	Items			Items			Total
Balance at December 31, 2011	$	(48,705	)	$	3,382		$	(45,323	)
Other comprehensive loss, net of tax before reclassifications	0			(842		)	(842		)
Amounts reclassified from accumulated other comprehensive income, net of tax	2,702			0			2,702
Net current period other comprehensive income (loss), net of tax	2,702			(842		)	1,860
Balance at September 30, 2012	$	(46,003	)	$	2,540		$	43,463

Reclassification amounts related to the defined pension plans are included in the computation of net period pension benefit cost (see Note G, Components of Net Periodic Pension Benefit Cost).