Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2016

Other Comprehensive Income (Loss) [Abstract]

Other Comprehensive Income (Loss)

(8)Other Comprehensive Income (Loss)

The tax effects of the components of other comprehensive income (loss) for the three months ended September 30, 2016 and 2015 are as follows:

	Three Months Ended						Three Months Ended
	September 30, 2016						September 30, 2015
(in thousands)	Before-Tax Amount		Tax (Expense) Benefit		Net-of-Tax Amount		Before-Tax Amount		Tax (Expense) Benefit		Net-of-Tax Amount
Other comprehensive income (loss):
Defined benefit pension plan adjustments	$	427	$	(179)	$	248	$	—	$	—	$	—
Foreign currency translation adjustment		(708)		297		(411)		(1,792)		417		(1,375)
Unrealized loss in fair value of investments		(145)		66		(79)		(2)		—		(2)
Unrealized gain (loss) in fair value of interest rate swap		—		—		—		77		(30)		47
Total other comprehensive income (loss)	$	(426)	$	184	$	(242)	$	(1,717)	$	387	$	(1,330)

The tax effects of the components of other comprehensive income (loss) for the nine months ended September 30, 2016 and 2015 are as follows:

	Nine Months Ended						Nine Months Ended
	September 30, 2016						September 30, 2015
(in thousands)	Before-Tax Amount		Tax (Expense) Benefit		Net-of-Tax Amount		Before-Tax Amount		Tax (Expense) Benefit		Net-of-Tax Amount
Other comprehensive income (loss):
Defined benefit pension plan adjustments	$	1,280	$	(461)	$	819	$	—	$	—	$	—
Foreign currency translation adjustment		500		(239)		261		(4,633)		1,524		(3,109)
Unrealized gain (loss) in fair value of investments		(403)		179		(224)		(140)		54		(86)
Unrealized gain (loss) in fair value of interest rate swap		(45)		21		(24)		250		(98)		152
Total other comprehensive income (loss)	$	1,332	$	(500)	$	832	$	(4,523)	$	1,480	$	(3,043)

The following tables present the changes in accumulated other comprehensive income (“AOCI”) balances by component (aftertax) for the three and ninemonths ended September 30, 2016:

	For the Three Months Ended September 30, 2016
(in thousands)	Defined Benefit Pension Plan		Foreign Currency Translation		Unrealized Gain (Loss) in Fair Value of Investments, Net		Unrealized Gain (Loss) in Fair Value of Interest Rate Swap, Net		Accumulated Other Comprehensive Income (Loss), Net
Balance as of June 30, 2016	$	(37,671)	$	(3,931)	$	511	$	—	$	(41,091)
Other comprehensive loss before reclassifications		—		(411)		(79)		—		(490)
Amounts reclassified from AOCI		248		—		—		—		248
Total other comprehensive income (loss)		248		(411)		(79)		—		(242)
Balance as of September 30, 2016	$	(37,423)	$	(4,342)	$	432	$	—	$	(41,333)

	For the Nine Months Ended September 30, 2016
(in thousands)	Defined Benefit Pension Plan		Foreign Currency Translation		Unrealized Gain (Loss) in Fair Value of Investments, Net		Unrealized Gain (Loss) in Fair Value of Interest Rate Swap, Net		Accumulated Other Comprehensive Income (Loss), Net
Balance as of December 31, 2015	$	(38,242)	$	(4,603)	$	656	$	24	$	(42,165)
Other comprehensive loss before reclassifications		—		261		(224)		(24)		13
Amounts reclassified from AOCI		819		—		—		—		819
Total other comprehensive income (loss)		819		261		(224)		(24)		832
Balance as of September 30, 2016	$	(37,423)	$	(4,342)	$	432	$	—	$	(41,333)

The following tables present the changes in AOCI balances by component (after tax) for the three and nine months ended September 30, 2015:

	For the Three Months Ended September 30, 2015
(in thousands)	Defined Benefit Pension Plan		Foreign Currency Translation		Unrealized Loss in Fair Value of Investments, Net		Unrealized Gain in Fair Value of Interest Rate Swap, Net		Accumulated Other Comprehensive Loss, Net
Balance as of June 30, 2015	$	(40,268)	$	(3,123)	$	(194)	$	254	$	(43,331)
Other comprehensive income (loss)		—		(1,375)		(2)		47		(1,330)
Balance as of September 30, 2015	$	(40,268)	$	(4,498)	$	(196)	$	301	$	(44,661)

	For the Nine Months Ended September 30, 2015
(in thousands)	Defined Benefit Pension Plan		Foreign Currency Translation		Unrealized Loss in Fair Value of Investments, Net		Unrealized Gain in Fair Value of Interest Rate Swap, Net		Accumulated Other Comprehensive Loss, Net
Balance as of December 31, 2014	$	(40,268)	$	(1,389)	$	(110)	$	149	$	(41,618)
Other comprehensive income (loss)		—		(3,109)		(86)		152		(3,043)
Balance as of September 30, 2015		(40,268)		(4,498)		(196)		301		(44,661)

The items reclassified out of AOCI and the corresponding location and impact on the Condensed Consolidated Statement of Operations are as follows:

	Location in	Three Months Ended				Nine Months Ended
	Condensed Consolidated	September 30,				September 30,
(in thousands)	Statements of Earnings	2016		2015		2016		2015
Defined benefit pension plan adjustments	Various accounts(a)	$	427	$	—	$	1,280	$	—
Income tax benefit	Provision for income taxes		(179)		—		(461)		—
Net of tax		$	248	$	—	$	819	$	—

(a) Defined benefit pension plan adjustments were reclassified primarily to cost of operations and general and administrative expenses.