The tables below summarize the changes in accumulated other comprehensive income (loss) by component for the three and nine months ended September 30, 2023 and 2022, net of tax:


September 30, 2023	Unrealized Gains and Losses on Available-for-Sale Securities		Postretirement Benefit Items		Total

Beginning Balance at July 1, 2023	$	(248,338)	$	(514)	$	(248,852)
Other Comprehensive Income (Loss) Before Reclassification	(78,761)		—		(78,761)
Amounts Reclassified from Accumulated Other Comprehensive Income (Loss)	—		—		—
Net Current Period Other Comprehensive Income (Loss)	(78,761)		—		(78,761)
Ending Balance at September 30, 2023	$	(327,099)	$	(514)	$	(327,613)


September 30, 2023	Unrealized Gains and Losses on Available-for-Sale Securities		Postretirement Benefit Items		Total

Beginning Balance at January 1, 2023	$	(262,924)	$	(514)	$	(263,438)
Other Comprehensive Income (Loss) Before Reclassification	(64,143)		—		(64,143)
Amounts Reclassified from Accumulated Other Comprehensive Income (Loss)	(32)		—		(32)
Net Current Period Other Comprehensive Income (Loss)	(64,175)		—		(64,175)
Ending Balance at September 30, 2023	$	(327,099)	$	(514)	$	(327,613)


September 30, 2022	Unrealized Gains and Losses on Available-for-Sale Securities		Postretirement Benefit Items		Total

Beginning Balance at July 1, 2022	$	(210,527)	$	(568)	$	(211,095)
Other Comprehensive Income (Loss) Before Reclassification	(97,945)		—		(97,945)
Amounts Reclassified from Accumulated Other Comprehensive Income (Loss)	(18)		—		(18)
Net Current Period Other Comprehensive Income (Loss)	(97,963)		—		(97,963)
Ending Balance at September 30, 2022	$	(308,490)	$	(568)	$	(309,058)


September 30, 2022	Unrealized Gains and Losses on Available-for-Sale Securities		Postretirement Benefit Items		Total

Beginning Balance at January 1, 2022	$	16,052	$	(568)	$	15,484
Other Comprehensive Income (Loss) Before Reclassification	(324,168)		—		(324,168)
Amounts Reclassified from Accumulated Other Comprehensive Income (Loss)	(374)		—		(374)
Net Current Period Other Comprehensive Income (Loss)	(324,542)		—		(324,542)
Ending Balance at September 30, 2022	$	(308,490)	$	(568)	$	(309,058)

The tables below summarize the classifications out of accumulated other comprehensive income (loss) by component for the three and nine months ended September 30, 2023 and 2022:

Details about Accumulated Other Comprehensive Income (Loss) Components

Amount Reclassified From Accumulated Other Comprehensive Income (Loss)

Affected Line Item in the Statement Where Net Income is Presented

Unrealized Gains and Losses on
Available-for-Sale Securities

—

Net Gains on Securities

—

Income Tax Expense

—

Net of Tax

Total Reclassifications for the Three
Months Ended September 30, 2023

—


Details about Accumulated Other Comprehensive Income (Loss) Components	Amount Reclassified From Accumulated Other Comprehensive Income (Loss)		Affected Line Item in the Statement Where Net Income is Presented

Unrealized Gains and Losses on Available-for-Sale Securities	$	40	Net Gains on Securities
	(8)		Income Tax Expense
	32		Net of Tax

Total Reclassifications for the Nine Months Ended September 30, 2023	$	32


Details about Accumulated Other Comprehensive Income (Loss) Components	Amount Reclassified From Accumulated Other Comprehensive Income (Loss)		Affected Line Item in the Statement Where Net Income is Presented

Unrealized Gains and Losses on Available-for-Sale Securities	$	23	Net Gains on Securities
	(5)		Income Tax Expense
	18		Net of Tax

Total Reclassifications for the Three Months Ended September 30, 2022	$	18


Details about Accumulated Other Comprehensive Income (Loss) Components	Amount Reclassified From Accumulated Other Comprehensive Income (Loss)		Affected Line Item in the Statement Where Net Income is Presented

Unrealized Gains and Losses on Available-for-Sale Securities	$	473	Net Gains on Securities
	(99)		Income Tax Expense
	374		Net of Tax

Total Reclassifications for the Nine Months Ended September 30, 2022	$	374