15. 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 (Loss) and		Unrealized Loss
	Gain on Available-for-		Cash Flow
	Sale Securities		Hedge		Total
Accumulated other comprehensive loss at December 31, 2017	$	(1,461)	$	—	$	(1,461)
Other comprehensive loss before reclassifications		(2,127)		—		(2,127)
Amounts reclassified from accumulated other comprehensive loss		2,914		—		2,914
Other comprehensive income		787		—		787
Accumulated other comprehensive loss at December 31, 2018	$	(674)	$	—	$	(674)
Other comprehensive income (loss) before reclassifications		642		(251)		391
Amounts reclassified from accumulated other comprehensive loss		(52)		—		(52)
Other comprehensive income (loss)		590		(251)		339
Accumulated other comprehensive loss at December 31, 2019	$	(84)	$	(251)	$	(335)

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


	Year Ended December 31, 2019
	Before-		Tax (Expense) or		Net-of-
	Tax Amount		Benefit		Tax Amount
Unrealized gain on available-for-sale investments	$	842	$	(214)	$	628
Unrealized gain on restricted investments		18		(4)		14
Interest rate swap		(336)		85		(251)
Reclassification adjustment for net gain included in earnings		(69)		17		(52)
Net unrealized gain		455		(116)		339
Other comprehensive income	$	455	$	(116)	$	339


	Year Ended December 31, 2018
	Before-		Tax Benefit or		Net-of-
	Tax Amount		(Expense)		Tax Amount
Unrealized loss on available-for-sale investments	$	(2,845)	$	723	$	(2,122)
Unrealized loss on restricted investments		(6)		2		(4)
Reclassification adjustment for net loss included in earnings		1,061		(269)		792
Reclassification adjustment for other-than-temporary impairment loss included in earnings		2,330		(592)		1,738
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		1,472		(685)		787
Other comprehensive income	$	1,472	$	(685)	$	787

(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 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.