Comprehensive Income and Accumulated Other Comprehensive (Loss) Income

9 Months Ended

Sep. 30, 2011

Comprehensive Income and Accumulated Other Comprehensive (Loss) Income

Comprehensive Income and Accumulated Other Comprehensive (Loss) Income

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

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

	Three Months Ended					Nine Months Ended
	September 30,					September 30,
	2011			2010		2011			2010
Net income	$	62,345		$	41,972	$	74,650		$	69,022
Other comprehensive income (loss):
Unrealized gain (loss) on foreign currency hedging	689			—		(753		)	—
Unrealized gain on short-term investments	—			3		—			1
Cumulative foreign currency translation adjustments	(274		)	734		(953		)	(321		)
Total other comprehensive income (loss)	415			737		(1,706		)	(320		)
Comprehensive income	62,760			42,709		72,944			68,702
Comprehensive loss (income) attributable to noncontrolling interest	139			171		(327		)	(18		)
Comprehensive income attributable to Deckers Outdoor Corporation	$	62,899		$	42,880	$	72,617		$	68,684

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

	September 30,			December 31,
	2011			2010
Unrealized gain on foreign currency hedging, net of tax	$	811		$	1,564
Cumulative foreign currency translation adjustment	(1,364		)	(413		)
Unrealized gain on short-term investments	—			2
Accumulated other comprehensive (loss) income	$	(553	)	$	1,153