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Accumulated Other Comprehensive (Loss) Income
12 Months Ended
Dec. 31, 2017
Equity [Abstract]  
Accumulated Other Comprehensive (Loss) Income
Accumulated Other Comprehensive (Loss) Income
Following is a summary of the changes in the balances of accumulated other comprehensive (loss) income, which is presented net of tax, as of December 31, 2017 and 2016:
 
Unrealized Gain and (Loss) on Available-for-Sale Securities
Accumulated other comprehensive loss at December 31, 2015
$
(686
)
Other comprehensive income before reclassifications
3,685

Amounts reclassified from accumulated other comprehensive income
(492
)
Other comprehensive income
3,193

Accumulated other comprehensive income at December 31, 2016
2,507

Other comprehensive income before reclassifications
1,235

Amounts reclassified from accumulated other comprehensive loss
(5,203
)
Other comprehensive loss
(3,968
)
Accumulated other comprehensive loss at December 31, 2017
$
(1,461
)

The following is a summary of the tax effects allocated to other comprehensive loss for the year ended December 31, 2017:
 
 
Year Ended December 31, 2017
 
 
Before-Tax Amount
 
Tax (Expense) or Benefit
 
Net-of-Tax Amount
Unrealized gain (loss) on investments and restricted investments:
 
 
 
 
 
 
Unrealized gain on available-for-sale investments
 
$
2,015

 
$
(774
)
 
$
1,241

Unrealized loss on restricted investments
 
(9
)
 
3

 
(6
)
Reclassification adjustment for net gain included in earnings
 
(10,750
)
 
4,139

 
(6,611
)
Reclassification adjustment for other-than-temporary impairment loss included in earnings
 
2,288

 
(880
)
 
1,408

Net unrealized loss
 
(6,456
)
 
2,488

 
(3,968
)
Other comprehensive loss
 
$
(6,456
)
 
$
2,488

 
$
(3,968
)
The following is a summary of the tax effects allocated to other comprehensive income for the year ended December 31, 2016:
 
 
Year Ended December 31, 2016
 
 
Before-Tax Amount
 
Tax (Expense) or Benefit
 
Net-of-Tax Amount
Unrealized gain (loss) on investments and restricted investments:
 
 
 
 
 
 
Unrealized gain on available-for-sale investments
 
$
5,997

 
$
(2,308
)
 
$
3,689

Unrealized loss on restricted investments
 
(6
)
 
2

 
(4
)
Reclassification adjustment for net gain included in earnings
 
(795
)
 
303

 
(492
)
Net unrealized gain
 
5,196

 
(2,003
)
 
3,193

Other comprehensive income
 
$
5,196

 
$
(2,003
)
 
$
3,193