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Other Comprehensive Income | 6 Months Ended
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Jun. 29, 2013
Comprehensive Income [Abstract] |
Comprehensive Income | Other Comprehensive Income The Company follows Financial Accounting Standards Board ("FASB") authoritative guidance for reporting and presentation of comprehensive income or loss and its components. Other comprehensive income (loss) is derived from adjustments that reflect pension adjustments, natural gas derivative adjustments, corn option adjustments and interest rate swap derivative adjustments. The components of other comprehensive income (loss) and the related tax impacts for the three and six months ended June 29, 2013 and June 30, 2012 are as follows (in thousands):
| Three Months Ended
| Before-Tax |  | Tax (Expense) |  | Net-of-Tax
| Amount |  | or Benefit |  | Amount
| June 29, 2013 | June 30, 2012 |  | June 29, 2013 | June 30, 2012 |  | June 29, 2013 | June 30, 2012
Defined benefit pension plans |  |  |  |  |  |  |  |
Amortization of prior service cost | $ | 15 |  | $ | 22 |  |  | $ | (6 | ) | $ | (8 | ) |  | $ | 9 |  | $ | 14 |
Amortization of actuarial loss | 1,300 |  | 1,189 |  |  | (504 | ) | (461 | ) |  | 796 |  | 728 |
Total defined benefit pension plans | 1,315 |  | 1,211 |  |  | (510 | ) | (469 | ) |  | 805 |  | 742 |
Natural gas swap derivatives |  |  |  |  |  |  |  |
Loss/(gain) reclassified to net income | (244 | ) | 295 |  |  | 94 |  | (114 | ) |  | (150 | ) | 181 |
Gain/(loss) activity recognized in other comprehensive income (loss) | (97 | ) | 217 |  |  | 38 |  | (84 | ) |  | (59 | ) | 133 |
Total natural gas swap derivatives | (341 | ) | 512 |  |  | 132 |  | (198 | ) |  | (209 | ) | 314 |
Corn option derivatives |  |  |  |  |  |  |  |
Loss/(gain) reclassified to net income | (866 | ) | — |  |  | 336 |  | — |  |  | (530 | ) | — |
Gain/(loss) activity recognized in other comprehensive income (loss) | 1,450 |  | — |  |  | (562 | ) | — |  |  | 888 |  | — |
Total corn option derivatives | 584 |  | — |  |  | (226 | ) | — |  |  | 358 |  | — |
Interest rate swap derivatives |  |  |  |  |  |  |  |
Loss reclassified to net income | — |  | 28 |  |  | — |  | (11 | ) |  | — |  | 17 |
Other comprehensive income (loss) | $ | 1,558 |  | $ | 1,751 |  |  | $ | (604 | ) | $ | (678 | ) |  | $ | 954 |  | $ | 1,073 |
| Six Months Ended
| Before-Tax |  | Tax (Expense) |  | Net-of-Tax
| Amount |  | or Benefit |  | Amount
| June 29, 2013 | June 30, 2012 |  | June 29, 2013 | June 30, 2012 |  | June 29, 2013 | June 30, 2012
Defined benefit pension plans |  |  |  |  |  |  |  |
Amortization of prior service cost | $ | 30 |  | $ | 44 |  |  | $ | (12 | ) | $ | (16 | ) |  | $ | 18 |  | $ | 28 |
Amortization of actuarial loss | 2,600 |  | 2,378 |  |  | (1,008 | ) | (922 | ) |  | 1,592 |  | 1,456 |
Total defined benefit pension plans | 2,630 |  | 2,422 |  |  | (1,020 | ) | (938 | ) |  | 1,610 |  | 1,484 |
Natural gas swap derivatives |  |  |  |  |  |  |  |
Loss/(gain) reclassified to net income | (187 | ) | 1,008 |  |  | 72 |  | (390 | ) |  | (115 | ) | 618 |
Gain/(loss) activity recognized in other comprehensive income (loss) | 87 |  | (483 | ) |  | (33 | ) | 186 |  |  | 54 |  | (297 | )
Total natural gas swap derivatives | (100 | ) | 525 |  |  | 39 |  | (204 | ) |  | (61 | ) | 321 |
Corn option derivatives |  |  |  |  |  |  |  |
Loss/(gain) reclassified to net income | (908 | ) | — |  |  | 352 |  | — |  |  | (556 | ) | — |
Gain/(loss) activity recognized in other comprehensive income (loss) | 3,041 |  | — |  |  | (1,178 | ) | — |  |  | 1,863 |  | — |
Total corn option derivatives | 2,133 |  | — |  |  | (826 | ) | — |  |  | 1,307 |  | — |
Interest rate swap derivatives |  |  |  |  |  |  |  |
Loss reclassified to net income | — |  | 260 |  |  | — |  | (101 | ) |  | — |  | 159 |
Other Comprehensive income (loss) | $ | 4,663 |  | $ | 3,207 |  |  | $ | (1,807 | ) | $ | (1,243 | ) |  | $ | 2,856 |  | $ | 1,964 |
The following table presents the amounts reclassified out of each component of other comprehensive income (loss), net of tax for the three and six months ended June 29, 2013 and June 30, 2012 as follows (in thousands):
| Three Months Ended |  | Six Months Ended |
| June 29, 2013 | June 30, 2012 |  | June 29, 2013 | June 30, 2012 | Statement of Operations Classification
Derivative instruments |  |  |  |  |  |
Natural gas swap derivatives | $ | 244 |  | $ | (295 | ) |  | $ | 187 |  | $ | (1,008 | ) | Cost of sales and operating expenses
Corn option derivatives | 866 |  | — |  |  | 908 |  | — |  | Cost of sales and operating expenses
Interest rate swap derivatives | — |  | (28 | ) |  | — |  | (260 | ) | Interest expense
| 1,110 |  | (323 | ) |  | 1,095 |  | (1,268 | ) | Total before tax
| (430 | ) | 125 |  |  | (424 | ) | 491 |  | Income taxes
| 680 |  | (198 | ) |  | 671 |  | (777 | ) | Net of tax
Defined benefit pension plans |  |  |  |  |  |
Amortization of prior service cost | $ | (15 | ) | $ | (22 | ) |  | $ | (30 | ) | $ | (44 | ) | (a)
Amortization of actuarial loss | (1,300 | ) | (1,189 | ) |  | (2,600 | ) | (2,378 | ) | (a)
| (1,315 | ) | (1,211 | ) |  | (2,630 | ) | (2,422 | ) | Total before tax
| 510 |  | 469 |  |  | 1,020 |  | 938 |  | Income taxes
| (805 | ) | (742 | ) |  | (1,610 | ) | (1,484 | ) | Net of tax
Total reclassifications | $ | (125 | ) | $ | (940 | ) |  | $ | (939 | ) | $ | (2,261 | ) | Net of tax
(a) | These items are included in the computation of net periodic pension cost. See Note 8 Employee Benefit Plans for additional information.
The following table presents changes in each component of accumulated comprehensive income (loss) as of June 29, 2013 as follows (in thousands):
|  | Six Months Ended June 29, 2013
|  | Derivative | Defined Benefit |
|  | Instruments | Pension Plans | Total
Accumulated Other Comprehensive Income (loss) December 29, 2012, net of tax |  | $ | 180 |  | $ | (31,509 | ) | $ | (31,329 | )
Other comprehensive gain before reclassifications |  | 1,917 |  | — |  | 1,917 |
Amounts reclassified from accumulated other comprehensive income (loss) |  | (671 | ) | 1,610 |  | 939 |
Net current-period other comprehensive income |  | 1,246 |  | 1,610 |  | 2,856 |
Accumulated Other Comprehensive Income (loss) June 29, 2013, net of tax |  | $ | 1,426 |  | $ | (29,899 | ) | $ | (28,473 | )

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e637-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e681-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e689-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669619-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e640-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e716-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e709-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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