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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)
 9 Months Ended
Sep. 30, 2013
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Changes in Accumulated Other Comprehensive Loss by Category
The following are changes in accumulated other comprehensive loss by category (in thousands):
 
Investment Securities
Available-for-Sale
 
Cash Flow Hedges
 
SERP Pension
Liability
 
Total
 
(Restated)
 
 
 
 
 
(Restated)

Balance, December 31, 2012, net of tax of $544, $(10) and $(2,326)
$
847

 
$
(14
)
 
$
(3,030
)
 
$
(2,197
)
Other comprehensive (loss) income before reclassifications
(433
)
 
10

 
—

 
(423
)
Amounts reclassified from accumulated other comprehensive income (1)
131

 
—

 
179

 
310

Net current-period other comprehensive (loss) income
(302
)
 
10

 
179

 
(113
)
Balance, September 30, 2013, net of tax of $364, $(2), and $(2,221)
$
545

 
$
(4
)
 
$
(2,851
)
 
$
(2,310
)
 
(1)
Amounts reclassified from accumulated other comprehensive income are included in the following line items on the consolidated statements of operations:
Investment securities available-for-sale - included in Other-than-temporary impairment on investments
Cash flow hedges - included in Revenues - commercial finance
SERP pension liability - included in General and administrative expenses