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ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)
9 Months Ended
Sep. 30, 2018
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, 2017, net of tax

 

$

(258

)

 

$

(11,169

)

 

$

(37

)

 

$

(11,464

)

 

 

Other comprehensive gain (loss)

   before reclassification

 

 

214

 

 

 

 

 

 

(10

)

 

 

204

 

 

 

Reclassification to net income (1)

 

 

 

 

 

1,266

 

 

 

 

 

 

1,266

 

 

Selling, general and administrative,

research and development, and

cost of sales

Change during period

 

 

214

 

 

 

1,266

 

 

 

(10

)

 

 

1,470

 

 

 

Balance September 30, 2018, net of tax

 

$

(44

)

 

$

(9,903

)

 

$

(47

)

 

$

(9,994

)

 

 

 

 

 

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

   before reclassification

 

 

117

 

 

 

 

 

 

28

 

 

 

145

 

 

 

Actuarial loss

 

 

 

 

 

(1,945

)

 

 

 

 

 

(1,945

)

 

 

Reclassification to net income (1)

 

 

 

 

 

1,007

 

 

 

 

 

 

1,007

 

 

Selling, general and administrative,

research and development, and

cost of sales

Change during period

 

 

117

 

 

 

(938

)

 

 

28

 

 

 

(793

)

 

 

Balance September 30, 2017, net of tax

 

$

(129

)

 

$

(11,293

)

 

$

(37

)

 

$

(11,459

)

 

 

 

(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 $1.3 million and $1.0 million for the nine months ended September 30, 2018 and 2017, respectively.

(2)

Refer to Note 12: Supplemental Executive Retirement Plan.