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Accumulated Other Comprehensive Income | 9 Months Ended
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Sep. 30, 2022
Equity [Abstract] |
Accumulated Other Comprehensive Income | ACCUMULATED OTHER COMPREHENSIVE INCOME The changes in AOCI, net of tax, consisted of the following:
|  | For the Nine Months Ended September 30, 2022
|  |  |  | Unrealized Gain (Loss) on Cash Flow Hedges, Net of Tax |  | Unrealized Gain (Loss) on Net Investment Hedges, Net of Tax |  |  |  |  |  |
(in thousands) |  | Unrealized Gain (Loss) on Investments, Net of Tax |  | Foreign Currency Exchange Contracts |  | Euro-Denominated Notes |  | Cross Currency Swaps |  | Benefit Plans, Net of Tax |  | Cumulative Translation Adjustment |  | Total
Balance as of December 31, 2021 |  | $ | (126) |  |  | $ | 4,979 |  |  | $ | 422 |  |  | $ | 3,240 |  |  | $ | — |  |  | $ | (61,999) |  |  | $ | (53,484) |
Other comprehensive income (loss) before reclassifications |  | (52) |  |  | 26,930 |  |  | 11,028 |  |  | 10,597 |  |  | (5,056) |  |  | (59,024) |  |  | (15,577) |
Reclassified from accumulated other comprehensive income |  | — |  |  | (12,211) |  |  | — |  |  | — |  |  | 378 |  |  | — |  |  | (11,833) |
Balance as of September 30, 2022 |  | $ | (178) |  |  | $ | 19,698 |  |  | $ | 11,450 |  |  | $ | 13,837 |  |  | $ | (4,678) |  |  | $ | (121,023) |  |  | $ | (80,894) |
|  | For the Nine Months Ended September 30, 2021
|  |  |  | Unrealized Gain (Loss) on Cash Flow Hedges, Net of Tax |  | Unrealized Gain (Loss) on Net Investment Hedges, Net of Tax |  |  |  |  |  |
(in thousands) |  | Unrealized (Loss) Gain on Investments, Net of Tax |  | Foreign Currency Exchange Contracts |  | Euro-Denominated Notes |  | Cross Currency Swaps |  | Benefit Plans, Net of Tax |  | Cumulative Translation Adjustment |  | Total
Balance as of December 31, 2020 |  | $ | (272) |  |  | $ | (9,934) |  |  | $ | (5,982) |  |  | $ | (2,159) |  |  | $ | — |  |  | $ | (35,268) |  |  | $ | (53,615) |
Other comprehensive income (loss) before reclassifications |  | 153 |  |  | 7,300 |  |  | 4,235 |  |  | 4,561 |  |  | — |  |  | (20,213) |  |  | (3,964) |
Reclassified from accumulated other comprehensive income |  | — |  |  | 5,522 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 5,522 |
Balance as of September 30, 2021 |  | $ | (119) |  |  | $ | 2,888 |  |  | $ | (1,747) |  |  | $ | 2,402 |  |  | $ | — |  |  | $ | (55,481) |  |  | $ | (52,057) |
The following tables present components and amounts associated with cash flow hedges reclassified out of AOCI to net income:
(in thousands) |  | Affected Line Item in the Statements of Income |  | Amounts Reclassified from AOCI For the Three Months Ended September 30, |  | Amounts Reclassified from AOCI For the Nine Months Ended September 30,
|  |  |  | 2022 |  | 2021 |  | 2022 |  | 2021
Gain (loss) on derivative instruments classified as cash flow hedges included in net income: |  |  |  |  |  |  |  |  |  |
Foreign currency exchange contracts |  | Cost of revenue |  | $ | 8,635 |  |  | $ | (1,583) |  |  | $ | 16,652 |  |  | $ | (6,728) |
|  | Tax expense (benefit) |  | 2,254 |  |  | (330) |  |  | 4,441 |  |  | (1,206) |
|  | Gain (loss), net of tax |  | $ | 6,381 |  |  | $ | (1,253) |  |  | $ | 12,211 |  |  | $ | (5,522) |
The following tables present components and amounts associated with pension reclassified out of AOCI to net income:
(in thousands) |  | Affected Line Item in the Statements of Income |  | Amounts Reclassified from AOCI For the Three Months Ended September 30, |  | Amounts Reclassified from AOCI For the Nine Months Ended September 30,
|  |  |  | 2022 |  | 2021 |  | 2022 |  | 2021
Gain (loss) on pension plans included in net income: |  |  |  |  |  |  |  |  |  |
Pension plans |  | Cost of revenue and operating expenses |  | $ | (141) |  |  | $ | — |  |  | $ | (452) |  |  | $ | — |
|  | Tax benefit |  | (23) |  |  | — |  |  | (74) |  |  | — |
|  | Loss, net of tax |  | $ | (118) |  |  | $ | — |  |  | $ | (378) |  |  | $ | — |

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI https://asc.fasb.org/topic&trid=2134417 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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