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Accumulated Other Comprehensive Loss (Tables)
 9 Months Ended
Sep. 30, 2019
Accumulated Other Comprehensive Loss  
Summary of Changes in Accumulated Other Comprehensive Loss

 

 

 

 

 

 

 

 

 

 

 

 

Unrealized Gain

 

Unrealized Loss

 

 

 

 

on Available-for-

 

Cash Flow

 

 

 

 

 

Sale Securities

 

Hedge

 

Total

Accumulated other comprehensive loss at December 31, 2018

 

$

(674)

 

$

 —

 

$

(674)

Other comprehensive income (loss) before reclassifications

 

 

628

 

 

(385)

 

 

243

Amounts reclassified from accumulated other comprehensive loss

 

 

(59)

 

 

 —

 

 

(59)

Other comprehensive income (loss) 

 

 

569

 

 

(385)

 

 

184

Accumulated other comprehensive loss at September 30, 2019

 

$

(105)

 

$

(385)

 

$

(490)

 

Summary of Tax Effects Allocated to Other Comprehensive Income

 

 

Three Months Ended September 30, 2019

 

    

Before-

    

Tax (Expense) or

    

Net-of-

 

 

Tax Amount

 

Benefit

 

Tax Amount

Unrealized gain on available-for-sale investments

 

$

34

 

$

(8)

 

$

26

Interest rate swap

 

 

(509)

 

 

124

 

 

(385)

Reclassification adjustment for net gain included in earnings

 

 

(80)

 

 

19

 

 

(61)

Net unrealized loss

 

 

(555)

 

 

135

 

 

(420)

Other comprehensive loss

 

$

(555)

 

$

135

 

$

(420)

 

 

 

 

 

 

 

 

 

 

 

 

 

Three Months Ended September 30, 2018

 

    

Before-

    

Tax Benefit or

    

Net-of-

 

 

Tax Amount

 

(Expense)

 

Tax Amount

Unrealized loss on available-for-sale investments

 

$

(1,244)

 

$

316

 

$

(928)

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

 

 

1,660

 

 

(421)

 

 

1,239

Net unrealized gain

 

 

416

 

 

(105)

 

 

311

Other comprehensive income

 

$

416

 

$

(105)

 

$

311

 

 

 

 

 

 

 

 

 

 

 

 

 

Nine Months Ended September 30, 2019

 

    

Before-

    

Tax (Expense) or

    

Net-of-

 

 

Tax Amount

 

Benefit

 

Tax Amount

Unrealized gain on available-for-sale investments

 

$

824

 

$

(210)

 

$

614

Unrealized gain on restricted investments

 

 

18

 

 

(4)

 

 

14

Interest rate swap

 

 

(509)

 

 

124

 

 

(385)

Reclassification adjustment for net gain included in earnings

 

 

(78)

 

 

19

 

 

(59)

Net unrealized gain

 

 

255

 

 

(71)

 

 

184

Other comprehensive income

 

$

255

 

$

(71)

 

$

184

 

 

 

 

 

 

 

 

 

 

 

 

 

Nine Months Ended September 30, 2018

 

    

Before-

    

Tax Benefit or

    

Net-of-

 

 

Tax Amount

 

(Expense)

 

Tax Amount

Unrealized loss on available-for-sale investments

 

$

(1,726)

 

$

438

 

$

(1,288)

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

 

 

1,723

 

 

(436)

 

 

1,287

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

 

 

1,970

 

 

(811)

 

 

1,159

Other comprehensive income

 

$

1,970

 

$

(811)

 

$

1,159

(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.