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ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)
9 Months Ended
Sep. 30, 2017
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]  
Schedule of Accumulated Other Comprehensive Loss

Amounts related to the changes in accumulated other comprehensive loss were as follows (in thousands):

 

 

 

Unrealized gain (loss) on

available-for-sale-securities

 

 

Net unrealized gain (loss) on

retirement plan (2)

 

 

Change in cumulative

foreign currency

translation adjustment

 

 

Total

 

 

Affected line items in the

consolidated statements of

operations

Balance December 31, 2016, net of tax

 

$

(246

)

 

$

(10,355

)

 

$

(65

)

 

$

(10,666

)

 

 

Other comprehensive gain (loss)

   before reclassification

 

 

117

 

 

 

 

 

 

28

 

 

 

145

 

 

 

Actuarial gain (loss)

 

 

 

 

 

(1,945

)

 

 

 

 

 

(1,945

)

 

 

Reclassification to net income (1)

 

 

 

 

 

1,007

 

 

 

 

 

 

1,007

 

 

Selling, general and administrative,

research and development, and

cost of material sales

Change during period

 

 

117

 

 

 

(938

)

 

 

28

 

 

 

(793

)

 

 

Balance September 30, 2017, net of tax

 

$

(129

)

 

$

(11,293

)

 

$

(37

)

 

$

(11,459

)

 

 

 

 

 

Unrealized gain (loss) on

available-for-sale-securities

 

 

Net unrealized gain (loss) on

retirement plan (2)

 

 

Change in cumulative

foreign currency

translation adjustment

 

 

Total

 

 

Affected line items in the

consolidated statements of

operations

Balance December 31, 2015, net of tax

 

$

(111

)

 

$

(9,708

)

 

$

 

 

$

(9,819

)

 

 

Other comprehensive (loss) gain

   before reclassification

 

 

(256

)

 

 

 

 

 

32

 

 

 

(224

)

 

 

Actuarial gain (loss)

 

 

 

 

 

(358

)

 

 

 

 

 

(358

)

 

 

Reclassification to net income (1)

 

 

 

 

 

814

 

 

 

 

 

 

814

 

 

Selling, general and administrative,

research and development, and

cost of material sales

Change during period

 

 

(256

)

 

 

456

 

 

 

32

 

 

 

232

 

 

 

Balance September 30, 2016, net of tax

 

$

(367

)

 

$

(9,252

)

 

$

32

 

 

$

(9,587

)

 

 

 

(1)

The Company reclassified amortization of prior service cost and actuarial loss for its retirement plan from accumulated other comprehensive loss to net income of $1.0 million and $814,000 for the nine months ended September 30, 2017 and 2016, respectively.

(2)

Refer to Note 13: Supplemental Executive Retirement Plan.