Accumulated Other Comprehensive Income

3 Months Ended

Mar. 31, 2017

Stockholders' Equity Note [Abstract]

Accumulated Other Comprehensive Income

Accumulated Other Comprehensive Income

Following is a summary of the changes in the balances of accumulated other comprehensive income, which is presented net of tax, as of March 31, 2017:

	Unrealized Gain and (Loss) on Available-for-Sale Securities
Accumulated other comprehensive income at December 31, 2016	$	2,507
Other comprehensive income before reclassifications	2,405
Amounts reclassified from accumulated other comprehensive income	(1,693		)
Other comprehensive income	712
Accumulated other comprehensive income at March 31, 2017	$	3,219

Following is a summary of the tax effects allocated to other comprehensive income (loss) for the three months ended March 31, 2017 and 2016:

	Three Months Ended March 31, 2017
	Before-Tax Amount			Tax (Expense) or Benefit			Net-of-Tax Amount
Unrealized gain on debt securities:
Unrealized gain on available-for-sale investments	$	3,905		$	(1,503	)	$	2,402
Unrealized gain on restricted investments	4			(1		)	3
Reclassification adjustment for gain included in earnings	(3,122		)	1,203			(1,919		)
Reclassification adjustment for other-than-temporary impairment loss included in earnings	366			(140		)	226
Net unrealized gain	1,153			(441		)	712
Other comprehensive income	$	1,153		$	(441	)	$	712

	Three Months Ended March 31, 2016
	Before-Tax Amount			Tax Benefit		Net-of-Tax Amount
Unrealized loss on available-for-sale investments	$	(88	)	$	34	$	(54	)