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Accumulated Other Comprehensive Income | 3 Months Ended
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Apr. 01, 2018
Accumulated Other Comprehensive Income | L. ACCUMULATED OTHER COMPREHENSIVE INCOME Changes in accumulated other comprehensive income, which are presented net of tax, consist of the following:
|  | For the Three Months Ended April 1, 2018 |
|  | Foreign Currency Translation Adjustment |  |  | Unrealized Gains (Losses) on Marketable Securities |  |  | Retirement Plans Prior Service Credit |  |  | Total |
|  | (in thousands) |
Three Months Ended April 1, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2017, net of tax of $0, $1,815, $(932), respectively |  | $ | 15,919 |  |  | $ | 1,362 |  |  | $ | 1,495 |  |  | $ | 18,776 |
Other comprehensive income (loss) before reclassifications, net of tax of $0, $(718), $0, respectively |  |  | 10,541 |  |  |  | (2,687 | ) |  |  | — |  |  |  | 7,854 |
Amounts reclassified from accumulated other comprehensive income, net of tax of $0, $78, $(18), respectively |  |  | — |  |  |  | 1,668 |  |  |  | (61 | ) |  |  | 1,607 |
Net current period other comprehensive income (loss), net of tax of $0, $(640), $(18), respectively |  |  | 10,541 |  |  |  | (1,019 | ) |  |  | (61 | ) |  |  | 9,461 |
Reclassification of income tax effects from the Tax Reform Act, net of tax of $0, $(691), $(78), respectively (a) |  |  | — |  |  |  | 691 |  |  |  | 78 |  |  |  | 769 |
Reclassification of unrealized gains on equity securities, net of tax of $0, $(902), $0, respectively (b) |  |  | — |  |  |  | (3,125 | ) |  |  | — |  |  |  | (3,125 | )
Balance at April 1, 2018, net of tax of $0, $(418), $(1,028), respectively |  | $ | 26,460 |  |  | $ | (2,091 | ) |  | $ | 1,512 |  |  | $ | 25,881 |
(a) | In the three months ended April 1, 2018, Teradyne early adopted the ASU 2018-02, “Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income.” As a result, the stranded tax effects resulting from the Tax Reform Act enacted in December 2017 was reclassified from accumulated other comprehensive income to retained earnings.
(b) | In the three months ended April 1, 2018, Teradyne adopted the ASU 2016-01, “Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities.” See Note B: “Accounting Policies.”
|  | For the Three Months ended April 2, 2017 |
|  | Foreign Currency Translation Adjustments |  |  | Unrealized Gains (Losses) on Marketable Securities |  |  | Retirement Plans Prior Service Credit |  |  | Total |
|  | (in thousands) |
Three Months Ended April 2, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2016, net of tax of $0, $209, $(778), respectively |  | $ | (21,921 | ) |  | $ | (60 | ) |  | $ | 1,767 |  |  | $ | (20,214 | )
Other comprehensive income before reclassifications, net of tax of $0, $420,$0, respectively |  |  | 8,963 |  |  |  | 513 |  |  |  | — |  |  |  | 9,476 |
Amounts reclassified from accumulated other comprehensive income, net of tax of $0, $(64), $(38), respectively |  |  | — |  |  |  | (95 | ) |  |  | (68 | ) |  |  | (163 | )
Net current period other comprehensive income (loss), net of tax of $0, $356, $(38), respectively |  |  | 8,963 |  |  |  | 418 |  |  |  | (68 | ) |  |  | 9,313 |
Balance as April 2, 2017, net of tax of $0, $565, $(816), respectively |  | $ | (12,958 | ) |  | $ | 358 |  |  | $ | 1,699 |  |  | $ | (10,901 | )
Reclassifications out of accumulated other comprehensive income (loss) to the statement of operations for the three months ended April 1, 2018 and April 2, 2017 were as follows:
Details about Accumulated Other Comprehensive (Loss) Income Components |  | For the Three Months Ended |  |  | Affected Line Item in the Statements of Operations
|  | April 1, 2018 |  |  | April 2, 2017 |  |  |
|  | (in thousands) |  |  |
Available-for-sale marketable securities: |  |  |  |  |  |  |  |  |  |
Unrealized (losses) gains, net of tax of $(78), $64, respectively |  | $ | (1,668 | ) |  | $ | 95 |  |  | Interest (expense) income
Defined benefit pension and postretirement plans: |  |  |  |  |  |  |  |  |  |
Amortization of prior service credit, net of tax of $18, $38, respectively |  |  | 61 |  |  |  | 68 |  |  | (a)
Total reclassifications, net of tax of $(60), $102, respectively |  | $ | (1,607 | ) |  | $ | 163 |  |  | Net income
(a) | The amortization of prior service credit is included in the computation of net periodic pension cost and postretirement benefit; see Note P: “Retirement Plans.”

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 + Details
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