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Accumulated Other Comprehensive Income or Loss
 9 Months Ended
Sep. 30, 2015
Accumulated Other Comprehensive Income [Abstract]  
Accumulated Other Comprehensive Income or Loss
Accumulated Other Comprehensive Income or Loss

The components of accumulated other comprehensive income are as follows (in thousands):
 
September 30, 2015
 
December 31, 2014
Net unrealized gain on available-for-sale investments
$
5,068

 
$
4,773

Foreign currency translation
(141
)
 
(56
)
Accumulated other comprehensive income
$
4,927

 
$
4,717



The unrealized gain on available-for-sale investments is net of a deferred income tax liability of $2.7 million at September 30, 2015 and $2.6 million at December 31, 2014.

The following table reports amounts that were reclassified from accumulated other comprehensive income or loss and included in earnings (in thousands):
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2015
 
2014
 
2015
 
2014
Beginning balance
$
4,963

 
$
660

 
$
4,717

 
$
232

Unrealized gain (loss) on marketable securities, net of tax
83

 
(202
)
 
672

 
841

Unrealized gain reclassified and recognized in net loss, net of tax (1)
(71
)
 
(565
)
 
(377
)
 
(1,178
)
Accumulated foreign currency translation reclassified and recognized in net loss, net of tax (2)
2

 


 
342

 


Total reclassified and recognized in net loss, net of tax
(69
)
 
(565
)
 
(35
)
 
(1,178
)
Change in accumulated foreign currency translation, net of tax
(50
)
 
247

 
(427
)
 
245

Net change in other comprehensive income (loss), net of tax
(36
)
 
(520
)
 
210

 
(92
)
Accumulated other comprehensive income
$
4,927

 
$
140

 
$
4,927

 
$
140


(1) Amounts reclassified from unrealized gain or loss on marketable securities are included in other income in the condensed consolidated statement of operations and comprehensive income or loss.

(2) Amounts reclassified from unrealized gain or loss on foreign exchange are included in other income in the consolidated statement of operations and comprehensive income or loss.