13. 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:


	Unrealized Gain
	on Available-for-
	Sale Securities
Accumulated other comprehensive loss at December 31, 2018	$	(674)
Other comprehensive income before reclassifications		602
Amounts reclassified from accumulated other comprehensive loss		2
Other comprehensive income		604
Accumulated other comprehensive loss at June 30, 2019	$	(70)

Following is a summary of the tax effects allocated to other comprehensive (loss) income:


	Three Months Ended June 30, 2019
	Before-		Tax Benefit or		Net-of-
	Tax Amount		(Expense)		Tax Amount
Unrealized (loss) gain on investments - debt securities and restricted investments:
Unrealized loss on available-for-sale investments	$	(9)	$	2	$	(7)
Unrealized gain on restricted investments		7		(2)		5
Net unrealized loss		(2)		—		(2)
Other comprehensive loss	$	(2)	$	—	$	(2)


	Three Months Ended June 30, 2018
	Before-		Tax (Expense) or		Net-of-
	Tax Amount		Benefit		Tax Amount
Unrealized gain on investments:
Unrealized gain on available-for-sale investments	$	321	$	(81)	$	240
Reclassification adjustment for net gain included in earnings		(28)		7		(21)
Net unrealized gain		293		(74)		219
Other comprehensive income	$	293	$	(74)	$	219


	Six Months Ended June 30, 2019
	Before-		Tax		Net-of-
	Tax Amount		Expense		Tax Amount
Unrealized gain on investments - debt securities and restricted investments:
Unrealized gain on available-for-sale investments	$	790	$	(201)	$	589
Unrealized gain on restricted investments		18		(5)		13
Reclassification adjustment for net loss included in earnings		2		—		2
Net unrealized gain		810		(206)		604
Other comprehensive income	$	810	$	(206)	$	604


	Six Months Ended June 30, 2018
	Before-		Tax Benefit or		Net-of-
	Tax Amount		(Expense)		Tax Amount
Unrealized loss on investments - debt securities and restricted investments:
Unrealized loss on available-for-sale investments	$	(482)	$	123	$	(359)
Unrealized loss on restricted investments		(9)		2		(7)
Reclassification adjustment for net loss included in earnings		1,050		(266)		784
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		1,554		(706)		848
Other comprehensive income	$	1,554	$	(706)	$	848

(1)

The reclassification into retained earnings relates to the adoption of ASU 2016‑01. The new guidance was effective January 1, 2018, and required 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.

(2)

The reclassification into retained earnings relates to the adoption of ASU 2018‑02. The new guidance was effective January 1, 2018, and allowed a reclassification from accumulated other comprehensive loss to retained earnings for stranded tax effects resulting from the Tax Act.