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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
 6 Months Ended
Jun. 30, 2014
Comprehensive Income (Loss) [Abstract]  
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
Comprehensive income (loss) includes net income (loss) and all other changes in the equity of a business from transactions and other events and circumstances from non-owner sources.  These changes, other than net income (loss), are referred to as “other comprehensive income (loss)” and for the Company include primarily changes in the fair value, net of tax, of its investment securities available-for-sale and pension liability.  Other comprehensive income (loss) also includes the Company’s share of unrealized losses on hedging contracts held by the commercial finance investment partnerships and LEAF Commercial Capital, Inc. ("LEAF").        
The following are changes in accumulated other comprehensive income (loss) by category (in thousands):
 
Investment Securities
Available-for-Sale
 
Cash Flow Hedges
 
Foreign Currency
Translation Adjustments
 
SERP Pension
Liability
 
Total
Balance, December 31, 2013, net of tax of $543, $(1), $(2) and $(1,853)
$
801

 
$
(4
)
 
$
(2
)
 
$
(2,026
)
 
$
(1,231
)
Current-period other comprehensive income
(74
)
 
4

 
—

 
44

 
(26
)
Balance, June 30, 2014 net of tax of $457, $0, $0 and $(1,758)
$
727

 
$
—

 
$
(2
)
 
$
(1,982
)
 
$
(1,257
)


Amounts reclassified from accumulated other comprehensive income were reflected in the consolidated financial statements, as follows:
Category
 
Locations in the consolidated financial statements
Investment securities available-for-sale
 
Other-than-temporary impairment on investments
Cash flow hedges
 
Revenues - commercial finance
SERP pension liability
 
General and administrative expenses
Foreign currency translation adjustment
 
Investment securities