Accumulated Other Comprehensive Loss

9 Months Ended

Sep. 30, 2013

Accumulated Other Comprehensive Loss

Accumulated Other Comprehensive Loss

J. Accumulated Other Comprehensive Loss

In February 2013, the Financial Accounting Standards Board issued an amendment to the accounting guidance for the reporting of amounts reclassified out of accumulated other comprehensive loss, or AOCI. The amendment expands the existing disclosure by requiring entities to present information about significant items reclassified out of AOCI by component. In addition, an entity is required to provide information about the effects on net income of significant amounts reclassified out of each component of AOCI to net income either on the face of the income statement or as a separate disclosure in the notes of the financial statements. The amendment is effective for annual or interim reporting periods beginning after December 31, 2012. The adoption of this accounting pronouncement did not have a material impact on our financial statement disclosures.

The changes in AOCI, net of tax, for the three and nine months ended September 30, 2013 consisted of the following (in thousands):

	Three Months Ended September 30, 2013			Nine Months Ended September 30, 2013
Beginning Balance	$	(3,935	)	$	(3,247	)
Other comprehensive income (loss) before reclassifications	399			(310		)
Gain (loss) reclassified from other accumulated comprehensive loss	—			21
Ending Balance	$	(3,536	)	$	(3,536	)

The amounts reclassified from other comprehensive loss for the nine months ended September 30, 2013 primarily represented realized gains on investments, which are included in our condensed consolidated statement of operations under “Gains (losses) on investments, net.”