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Accumulated Other Comprehensive Loss | 3 Months Ended
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Mar. 31, 2021
Equity [Abstract] |
Accumulated Other Comprehensive Loss | 10. Accumulated Other Comprehensive (Loss) Income Other comprehensive loss consists of two components: unrealized gains or losses on the Company’s available-for-sale marketable investments and gains or losses from foreign currency translation adjustments. Until realized and reported as a component of consolidated net (loss) income, these comprehensive (loss) income items accumulate and are included within accumulated other comprehensive income (loss). Unrealized gains and losses on the Company’s marketable investments are reclassified from accumulated other comprehensive income (loss) into earnings when realized upon sale, and are determined based on specific identification of securities sold. Gains and losses from the translation of assets and liabilities denominated in non-U.S. dollar functional currencies are included in accumulated other comprehensive income (loss). The following table summarizes the changes in the accumulated balances during the period and includes information regarding the manner in which the reclassifications out of accumulated other comprehensive income (loss) into earnings affect the Company’s condensed consolidated statements of operations and consolidated statements of comprehensive (loss) income (in thousands):
|  |  | Three Months Ended March 31, 2021 |  | Three Months Ended March 31, 2020
|  |  | Marketable Investments |  | Currency Translation Adjustments |  | Total |  | Marketable Investments |  | Currency Translation Adjustments |  | Total
Balance, beginning of the period |  |  | $ | 647 |  |  | $ | 1,894 |  |  | $ | 2,541 |  |  | $ | 238 |  |  | $ | (2,562) |  |  | $ | (2,324) |
Other comprehensive (loss) income before reclassifications: |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized (loss) gain — marketable investments |  |  | (353) |  |  | — |  |  | (353) |  |  | (689) |  |  | — |  |  | (689) |
Foreign currency translation (losses) gains |  |  | — |  |  | (2,695) |  |  | (2,695) |  |  | — |  |  | (1,634) |  |  | (1,634) |
Income tax effect — expense |  |  | 82 |  |  | — |  |  | 82 |  |  | 72 |  |  | — |  |  | 72 |
Net of tax |  |  | (271) |  |  | (2,695) |  |  | (2,966) |  |  | (617) |  |  | (1,634) |  |  | (2,251) |
Amounts reclassified from accumulated other comprehensive income (loss) to consolidated net (loss) income: |  |  |  |  |  |  |  |  |  |  |  |  |
Realized gain (loss) — marketable investments |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Income tax effect — expense (benefit) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Net of tax |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Net current-year other comprehensive (loss) income |  |  | (271) |  |  | (2,695) |  |  | (2,966) |  |  | (617) |  |  | (1,634) |  |  | (2,251) |
Balance, end of the period |  |  | $ | 376 |  |  | $ | (801) |  |  | $ | (425) |  |  | $ | (379) |  |  | $ | (4,196) |  |  | $ | (4,575) |

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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 http://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 http://asc.fasb.org/extlink&oid=120395209&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 http://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 http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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