Changes in Accumulated Other Comprehensive Loss

3 Months Ended

Mar. 31, 2014

Changes in Accumulated Other Comprehensive Loss

Changes in Accumulated Other Comprehensive Loss

15. Changes in Accumulated Other Comprehensive Loss

The following table shows the changes in accumulated other comprehensive loss, including reclassification adjustments, net of tax, by component for the three-months ended March 31, 2014 and 2013 (dollars in thousands):

	Three Months Ended March 31, 2014									Three Months Ended March 31, 2013
	Derivative Instruments			Pension and Other Postretirement Benefits			Total			Derivative Instruments			Pension and Other Postretirement Benefits			Total
Beginning balance, January 1	$	(23,058	)	$	(54,995	)	$	(78,053	)	$	(49,592	)	$	(64,416	)	$	(114,008	)
OCI (loss) before reclassifications	(422		)	—			(422		)	58			—			58
Amounts reclassified from accumulated other comprehensive loss	3,116		(a)	457		(b)	3,573			5,053		(a)	966		(b)	6,019
Net current period OCI	2,694			457			3,151			5,111			966			6,077
Ending balance, March 31	$	(20,364	)	$	(54,538	)	$	(74,902	)	$	(44,481	)	$	(63,450	)	$	(107,931	)

(a) These amounts represent realized gains and losses and are included in the computation of fuel and purchased power costs and are subject to the PSA.  See Note 7.

(b) These amounts primarily represent amortization of actuarial loss, and are included in the computation of net periodic pension cost.  See Note 4.