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Other Comprehensive Income (Loss) | 12 Months Ended
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Dec. 31, 2021
Stockholders' Equity Note [Abstract] |
Other Comprehensive Income (Loss) | Other Comprehensive Income (Loss) The components of OCI follow:
| Year Ended December 31,
| 2021 |  | 2020 |  | 2019
(in thousands) | Before-Tax Amount | Tax (Expense) Benefit | Net-of-Tax Amount |  | Before-Tax Amount | Tax (Expense) Benefit | Net-of-Tax Amount |  | Before-Tax Amount | Tax (Expense) Benefit | Net-of-Tax Amount
OCI: |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation adjustments | $ | (37,422) |  | $ | (11) |  | $ | (37,433) |  |  | $ | (17,127) |  | $ | — |  | $ | (17,127) |  |  | $ | 101,096 |  | $ | (35,596) |  | $ | 65,500 |
Ownership share of equity method investees' OCI | 545 |  | (2,237) |  | (1,692) |  |  | (21,837) |  | 3,309 |  | (18,528) |  |  | (15,630) |  | 3,846 |  | (11,784) |
DB plan adjustments | 153,285 |  | (52,313) |  | 100,972 |  |  | (19,392) |  | — |  | (19,392) |  |  | 150,427 |  | (44,975) |  | 105,452 |
Unrealized gain (loss) on hedges | (11,068) |  | 1,722 |  | (9,346) |  |  | 23,531 |  | (4,634) |  | 18,897 |  |  | 4,734 |  | (1,594) |  | 3,140 |
Total OCI | 105,340 |  | (52,839) |  | 52,501 |  |  | (34,825) |  | (1,325) |  | (36,150) |  |  | 240,627 |  | (78,319) |  | 162,308 |
Less: OCI attributable to NCI | 1,334 |  | — |  | 1,334 |  |  | 883 |  | — |  | 883 |  |  | (1,350) |  | — |  | (1,350) |
OCI attributable to Fluor Corporation | $ | 104,006 |  | $ | (52,839) |  | $ | 51,167 |  |  | $ | (35,708) |  | $ | (1,325) |  | $ | (37,033) |  |  | $ | 241,977 |  | $ | (78,319) |  | $ | 163,658 |
The changes in AOCI balances follow:
(in thousands) | Foreign Currency Translation | Ownership Share of Equity Method Investees' OCI | DB Plans | Unrealized Gain (Loss) on Hedges |  | AOCI, Net
Attributable to Fluor Corporation: |  |  |  |  |  |
Balance as of December 31, 2020 | $ | (260,960) |  | $ | (53,984) |  | $ | (118,589) |  | $ | 16,627 |  |  | $ | (416,906) |
OCI before reclassifications | (38,767) |  | (2,259) |  | (50,482) |  | 10,752 |  |  | (80,756) |
Amounts reclassified from AOCI | — |  | 567 |  | 151,454 |  | (20,098) |  |  | 131,923 |
Net OCI | (38,767) |  | (1,692) |  | 100,972 |  | (9,346) |  |  | 51,167 |
Balance as of December 31, 2021 | $ | (299,727) |  | $ | (55,676) |  | $ | (17,617) |  | $ | 7,281 |  |  | $ | (365,739) |
Attributable to NCI: |  |  |  |  |  |
Balance as of December 31, 2020 | $ | (4,168) |  | $ | — |  | $ | — |  | $ | — |  |  | $ | (4,168) |
OCI before reclassifications | 1,334 |  | — |  | — |  | — |  |  | 1,334 |
Amount reclassified from AOCI | — |  | — |  | — |  | — |  |  | — |
Net OCI | 1,334 |  | — |  | — |  | — |  |  | 1,334 |
Balance as of December 31, 2021 | $ | (2,834) |  | $ | — |  | $ | — |  | $ | — |  |  | $ | (2,834) |
(in thousands) | Foreign Currency Translation | Ownership Share of Equity Method Investees' OCI | DB Plans | Unrealized Gain (Loss) on Hedges |  | AOCI, Net
Attributable to Fluor Corporation: |  |  |  |  |  |
Balance as of December 31, 2019 | $ | (242,950) |  | $ | (35,456) |  | $ | (99,197) |  | $ | (2,270) |  |  | $ | (379,873) |
OCI before reclassifications | (18,010) |  | (19,076) |  | (22,921) |  | 19,501 |  |  | (40,506) |
Amounts reclassified from AOCI | — |  | 548 |  | 3,529 |  | (604) |  |  | 3,473 |
Net OCI | (18,010) |  | (18,528) |  | (19,392) |  | 18,897 |  |  | (37,033) |
Balance as of December 31, 2020 | $ | (260,960) |  | $ | (53,984) |  | $ | (118,589) |  | $ | 16,627 |  |  | $ | (416,906) |
Attributable to NCI: |  |  |  |  |  |
Balance as of December 31, 2019 | $ | (5,051) |  | $ | — |  | $ | — |  | $ | — |  |  | $ | (5,051) |
OCI before reclassifications | 883 |  | — |  | — |  | — |  |  | 883 |
Amount reclassified from AOCI | — |  | — |  | — |  | — |  |  | — |
Net OCI | 883 |  | — |  | — |  | — |  |  | 883 |
Balance as of December 31, 2020 | $ | (4,168) |  | $ | — |  | $ | — |  | $ | — |  |  | $ | (4,168) |
(in thousands) | Foreign Currency Translation | Ownership Share of Equity Method Investees' OCI | DB Plans | Unrealized Gain (Loss) on Hedges | AOCI, Net
Attributable to Fluor Corporation: |  |  |  |  |
Balance as of December 31, 2018 | $ | (309,800) |  | $ | (23,672) |  | $ | (204,649) |  | $ | (5,410) |  | $ | (543,531) |
OCI before reclassifications | 19,957 |  | (12,304) |  | 4,006 |  | 1,503 |  | 13,162 |
Amounts reclassified from AOCI | 46,893 |  | 520 |  | 101,446 |  | 1,637 |  | 150,496 |
Net OCI | 66,850 |  | (11,784) |  | 105,452 |  | 3,140 |  | 163,658 |
Balance as of December 31, 2019 | $ | (242,950) |  | $ | (35,456) |  | $ | (99,197) |  | $ | (2,270) |  | $ | (379,873) |
Attributable to NCI: |  |  |  |  |
Balance as of December 31, 2018 | $ | (3,701) |  | $ | — |  | $ | — |  | $ | — |  | $ | (3,701) |
OCI before reclassifications | (1,350) |  | — |  | — |  | — |  | (1,350) |
Amount reclassified from AOCI | — |  | — |  | — |  | — |  | — |
Net OCI | (1,350) |  | — |  | — |  | — |  | (1,350) |
Balance as of December 31, 2019 | $ | (5,051) |  | $ | — |  | $ | — |  | $ | — |  | $ | (5,051) |
The reclassifications out of AOCI follow:
| Location in Consolidated Statement of Operations | Year Ended December 31,
(in thousands) | 2021 | 2020 | 2019
Component of AOCI: |  |  |  |
Foreign currency translation adjustment | Impairment, restructuring & other exit costs | $ | — |  | $ | — |  | $ | (84,286) |
Income tax benefit | Income tax expense (benefit) | — |  | — |  | 37,393 |
Net of tax |  | $ | — |  | $ | — |  | $ | (46,893) |
Ownership share of equity method investees' OCI | Cost of revenue | $ | (756) |  | $ | (730) |  | $ | (695) |
Income tax benefit | Income tax expense (benefit) | 189 |  | 182 |  | 175 |
Net of tax |  | $ | (567) |  | $ | (548) |  | $ | (520) |
DB plan adjustments | Various accounts(1) | $ | (202,733) |  | $ | (3,529) |  | $ | (146,579) |
Income tax benefit | Income tax expense (benefit) | 51,279 |  | — |  | 45,133 |
Net of tax |  | $ | (151,454) |  | $ | (3,529) |  | $ | (101,446) |
Unrealized gain (loss) on hedges: |  |  |  |
Commodity and foreign currency contracts | Various accounts(2) | $ | 26,576 |  | $ | 1,837 |  | $ | (1,370) |
Interest rate contracts | Interest expense | (1,189) |  | (1,678) |  | (1,678) |
Income tax benefit | Income tax expense (benefit) | (5,289) |  | 445 |  | 1,411 |
Net of tax: |  | $ | 20,098 |  | $ | 604 |  | $ | (1,637) |
(1)DB plan adjustments were reclassified to "G&A" and "Loss on pension settlement". (2)Gains and losses on commodity and foreign currency derivatives were reclassified to "Cost of revenue" and "G&A".

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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=123367319&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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