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Accumulated Other Comprehensive Loss
 3 Months Ended
Mar. 31, 2018
Stockholders' Equity Note [Abstract]  
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Loss
Following is a summary of the changes in the balances of accumulated other comprehensive loss, which is presented net of tax, as of March 31, 2018:
 
Unrealized Gain and (Loss) on Available-for-Sale Securities
Accumulated other comprehensive loss at December 31, 2017
$
(1,461
)
Other comprehensive income before reclassifications
(606
)
Amounts reclassified from accumulated other comprehensive loss
1,235

Other comprehensive income
629

Accumulated other comprehensive loss at March 31, 2018
$
(832
)
Following is a summary of the tax effects allocated to other comprehensive income for the three months ended March 31, 2018 and 2017:
 
Three Months Ended March 31, 2018
 
Before-Tax Amount
 
Tax Benefit or (Expense)
 
Net-of-Tax Amount
Unrealized loss on investments - debt securities and restricted investments:
 
 
 
 
 
Unrealized loss on available-for-sale investments
$
(803
)
 
$
204

 
$
(599
)
Unrealized loss on restricted investments
(9
)
 
2

 
(7
)
Reclassification adjustment for loss included in earnings
1,078

 
(273
)
 
805

Reclassification adjustment for other-than-temporary impairment loss included in earnings
63

 
(16
)
 
47

Reclassification into retained earnings for the adoption of ASU 2016-01 (1)
932

 
(236
)
 
696

Reclassification into retained earnings for the adoption of ASU 2018-02 (2)
—

 
(313
)
 
(313
)
Net unrealized gain
1,261

 
(632
)
 
629

Other comprehensive income
$
1,261

 
$
(632
)
 
$
629

(1)
The reclassification into retained earnings relates to the adoption of ASU 2016-01. The new guidance is effective January 1, 2018, and requires equity investments to be measured at fair value with changes in fair value recognized in results of operations rather than the condensed consolidated statements of comprehensive income. See Note 2. Summary of Significant Accounting Policies.
(2)
The reclassification into retained earnings relates to the adoption of ASU 2018-02. The new guidance is effective January 1, 2018, and allows a reclassification from accumulated other comprehensive income (loss) to retained earnings for stranded tax effects resulting from the Tax Act. See Note 2. Summary of Significant Accounting Policies.
 
Three Months Ended March 31, 2017
 
Before-Tax Amount
 
Tax (Expense) or Benefit
 
Net-of-Tax Amount
Unrealized gain on investments and restricted investments:
 
 
 
 
 
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