Accumulated Other Comprehensive Income (Loss)

6 Months Ended

Jun. 30, 2017

Stockholders' Equity Note [Abstract]

Accumulated Other Comprehensive Income (Loss)

Accumulated Other Comprehensive Income (Loss)

Following is a summary of the changes in the balances of accumulated other comprehensive income (loss), which is presented net of tax, as of June 30, 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	2,861
Amounts reclassified from accumulated other comprehensive loss	(6,312		)
Other comprehensive loss	(3,451		)
Accumulated other comprehensive loss at June 30, 2017	$	(944	)

Following is a summary of the tax effects allocated to other comprehensive loss for the three months ended June 30, 2017 and 2016:

	Three Months Ended June 30, 2017
	Before-Tax Amount			Tax (Expense) or Benefit			Net-of-Tax Amount
Unrealized gain (loss) on investments:
Unrealized gain on available-for-sale investments	$	745		$	(287	)	$	458
Unrealized loss on restricted investments	(4		)	2			(2		)
Less: reclassification adjustment for gain included in earnings	(7,739		)	3,120			(4,619		)
Net unrealized loss	(6,998		)	2,835			(4,163		)
Other comprehensive loss	$	(6,998	)	$	2,835		$	(4,163	)

	Three Months Ended June 30, 2016
	Before-Tax Amount		Tax Expense			Net-of-Tax Amount
Unrealized gain on available-for-sale investments	$	90	$	(35	)	$	55

Following is a summary of the tax effects allocated to other comprehensive loss for the six months ended June 30, 2017 and 2016:

	Six Months Ended June 30, 2017
	Before-Tax Amount			Tax (Expense) or Benefit			Net-of-Tax Amount
Unrealized gain on investments:
Unrealized gain on available-for-sale investments	$	4,650		$	(1,789	)	$	2,861
Reclassification adjustment for gain included in earnings	(10,861		)	4,183			(6,678		)
Reclassification adjustment for other-than-temporary impairment loss included in earnings	366			—			366
Net unrealized loss	(5,845		)	2,394			(3,451		)
Other comprehensive loss	$	(5,845	)	$	2,394		$	(3,451	)

	Six Months Ended June 30, 2016
	Before-Tax Amount		Tax Expense			Net-of-Tax Amount
Unrealized gain on available-for-sale investments	$	2	$	(1	)	$	1