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Accumulated Other Comprehensive Income | 9 Months Ended
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Sep. 30, 2022
Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Comprehensive Income (Loss) Note [Text Block] | ACCUMULATED OTHER COMPREHENSIVE INCOME Comprehensive income (loss), net of tax consisted of the following as of September 30:
| Three Months Ended |  | Nine Months Ended
| 2022 |  | 2021 |  | 2022 |  | 2021
Net earnings | $ | 220,597 |  |  | $ | 203,688 |  |  | $ | 606,668 |  |  | $ | 538,114 |
Other comprehensive income (loss), net of tax | (42,149) |  |  | 4,740 |  |  | (69,290) |  |  | 37,073 |
Comprehensive income, net of tax | $ | 178,448 |  |  | $ | 208,428 |  |  | $ | 537,378 |  |  | $ | 575,187 |
The following table presents changes in accumulated other comprehensive income by component for the nine months ended September 30, 2022 and 2021:
| Currency Translation Adjustment, Net of Tax |  | Net Unrealized Gain (Loss) on Cash Flow Hedging Arrangements, Net of Tax |  | Pension and Post-Retirement Benefit Related Items, Net of Tax |  | Total
Balance at December 31, 2021 | $ | (19,566) |  |  | $ | 2 |  |  | $ | (235,660) |  |  | $ | (255,224) |
Other comprehensive income (loss), net of tax: |  |  |  |  |  |  |
Unrealized gains (losses) cash flow hedging arrangements | — |  |  | 18,512 |  |  | — |  |  | 18,512 |
Foreign currency translation adjustment | (101,250) |  |  | — |  |  | 17,842 |  |  | (83,408) |
Amounts recognized from accumulated other comprehensive income (loss), net of tax | — |  |  | (14,434) |  |  | 10,040 |  |  | (4,394) |
Net change in other comprehensive income (loss), net of tax | (101,250) |  |  | 4,078 |  |  | 27,882 |  |  | (69,290) |
Balance at September 30, 2022 | $ | (120,816) |  |  | $ | 4,080 |  |  | $ | (207,778) |  |  | $ | (324,514) |
| Currency Translation Adjustment, Net of Tax |  | Net Unrealized Gain (Loss) on Cash Flow Hedging Arrangements, Net of Tax |  | Pension and Post-Retirement Benefit Related Items, Net of Tax |  | Total
Balance at December 31, 2020 | $ | (31,101) |  |  | $ | (1,479) |  |  | $ | (302,345) |  |  | $ | (334,925) |
Other comprehensive income (loss), net of tax: |  |  |  |  |  |  |
Unrealized gains (losses) cash flow hedging arrangements | — |  |  | 7,327 |  |  | — |  |  | 7,327 |
Foreign currency translation adjustment | 8,102 |  |  | — |  |  | 12,062 |  |  | 20,164 |
Amounts recognized from accumulated other comprehensive income (loss), net of tax | — |  |  | (5,773) |  |  | 15,355 |  |  | 9,582 |
Net change in other comprehensive income (loss), net of tax | 8,102 |  |  | 1,554 |  |  | 27,417 |  |  | 37,073 |
Balance at September 30, 2021 | $ | (22,999) |  |  | $ | 75 |  |  | $ | (274,928) |  |  | $ | (297,852) |
The following table presents amounts recognized from accumulated other comprehensive income (loss) for the three and nine month periods ended September 30:
|  | Three Months Ended |  |
|  | September 30, |  |
|  | 2022 |  | 2021 |  | Location of Amounts Recognized in Earnings
Effective portion of (gains) / losses on cash flow hedging arrangements: |  |  |  |  |  |
Interest rate swap agreements |  | $ | — |  |  | $ | 551 |  |  | Interest expense
Cross currency swap agreement |  | (7,612) |  |  | (1,793) |  |  | (a)
Total before taxes |  | (7,612) |  |  | (1,242) |  |  |
Provision for taxes |  | (1,446) |  |  | (201) |  |  | Provision for taxes
Total, net of taxes |  | $ | (6,166) |  |  | $ | (1,041) |  |  |
Recognition of defined benefit pension and post-retirement items: |  |  |  |  |  |
Recognition of actuarial losses and prior service cost, before taxes |  | $ | 4,173 |  |  | $ | 6,449 |  |  | (b)
Provision for taxes |  | 896 |  |  | 1,361 |  |  | Provision for taxes
Total, net of taxes |  | $ | 3,277 |  |  | $ | 5,088 |  |  |
(a) The cross currency swap reflects an unrealized gain of $6.2 million for the three months ended September 30, 2022 recorded in other charges (income) that was offset by the underlying unrealized loss on the hedged debt. The cross currency swap also reflects a realized gain of $1.5 million recorded in interest expense for the three months ended September 30, 2022. (b) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension and post-retirement cost. See Note 11 for additional details for the three months ended September 30, 2022 and 2021.
|  | Nine Months Ended |  |
|  | September 30, |  |
|  | 2022 |  | 2021 |  | Location of Amounts Recognized in Earnings
Effective portion of (gains) / losses on cash flow hedging arrangements: |  |  |  |  |  |
Interest rate swap agreements |  | $ | 352 |  |  | $ | 1,625 |  |  | Interest expense
Cross currency swap agreement |  | (18,144) |  |  | (8,625) |  |  | (a)
Total before taxes |  | (17,792) |  |  | (7,000) |  |  |
Provision for taxes |  | (3,358) |  |  | (1,227) |  |  | Provision for taxes
Total, net of taxes |  | $ | (14,434) |  |  | $ | (5,773) |  |  |
Recognition of defined benefit pension and post-retirement items: |  |  |  |  |  |
Recognition of actuarial losses and prior service cost, before taxes |  | $ | 12,788 |  |  | $ | 19,460 |  |  | (b)
Provision for taxes |  | 2,748 |  |  | 4,105 |  |  | Provision for taxes
Total, net of taxes |  | $ | 10,040 |  |  | $ | 15,355 |  |  |
(a) The cross currency swap reflects an unrealized gain of $15.6 million for the nine months ended September 30, 2022 recorded in other charges (income) that was offset by the underlying unrealized loss on the hedged debt. The cross currency swap also reflects a realized gain of $2.6 million recorded in interest expense for the nine months ended September 30, 2022. (b) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension and post-retirement cost. See Note 11 for additional details for the nine months ended September 30, 2022 and 2021.

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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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