Comprehensive (Loss) Income and Accumulated Other Comprehensive (Loss) Income

6 Months Ended

Jun. 30, 2011

Comprehensive (Loss) Income and Accumulated Other Comprehensive (Loss) Income

Comprehensive (Loss) Income and Accumulated Other Comprehensive (Loss) Income

(3) Comprehensive (Loss) Income and Accumulated Other Comprehensive (Loss) Income

Comprehensive (loss) income is the total of net (loss) income and all other non-owner changes in equity.  Comprehensive (loss) income was determined as follows:

	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2011			2010			2011			2010
Net (loss) income	$	(7,528	)	$	8,910		$	12,305		$	27,050
Other comprehensive income (loss):
Unrealized gain (loss) on foreign currency hedging	1,274			—			(1,442		)	—
Unrealized loss on short-term investments	—			—			—			(2		)
Cumulative foreign currency translation adjustments	(425		)	(640		)	(679		)	(1,055		)
Total other comprehensive income (loss)	849			(640		)	(2,121		)	(1,057		)
Comprehensive (loss) income	(6,679		)	8,270			10,184			25,993
Comprehensive loss (income) attributable to noncontrolling interest	189			56			(466		)	(189		)
Comprehensive (loss) income attributable to Deckers Outdoor Corporation	$	(6,490	)	$	8,326		$	9,718		$	25,804

Accumulated balances of the components within accumulated other comprehensive (loss) income were as follows:

	June 30,			December 31,
	2011			2010
Unrealized gain on foreign currency hedging, net of tax	$	122		$	1,564
Cumulative foreign currency translation adjustment	(1,090		)	(413		)
Unrealized gain on short-term investments	—			2
Accumulated other comprehensive (loss) income	$	(968	)	$	1,153