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Other Comprehensive Income | 9 Months Ended
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Oct. 01, 2016
Equity [Abstract] |
Comprehensive Income | Other Comprehensive Income The Company follows 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 nine months months ended October 1, 2016 and October 3, 2015 are as follows (in thousands):
| Three Months Ended
| Before-Tax | Tax (Expense) | Net-of-Tax
| Amount | or Benefit | Amount
| October 1, 2016 | October 3, 2015 | October 1, 2016 | October 3, 2015 | October 1, 2016 | October 3, 2015
Defined benefit pension plans |  |  |  |  |  |
Amortization of prior service cost/(benefit) | $ | 8 |  | $ | (21 | ) | $ | (2 | ) | $ | 9 |  | $ | 6 |  | $ | (12 | )
Amortization of actuarial loss | 1,168 |  | 1,286 |  | (447 | ) | (494 | ) | 721 |  | 792 |
Total defined benefit pension plans | 1,176 |  | 1,265 |  | (449 | ) | (485 | ) | 727 |  | 780 |
Corn option derivatives |  |  |  |  |  |
Loss/(gain) reclassified to net income | (861 | ) | (211 | ) | 334 |  | 82 |  | (527 | ) | (129 | )
Gain/(loss) activity recognized in other comprehensive income (loss) | 2,060 |  | 3,254 |  | (799 | ) | (1,264 | ) | 1,261 |  | 1,990 |
Total corn option derivatives | 1,199 |  | 3,043 |  | (465 | ) | (1,182 | ) | 734 |  | 1,861 |
Foreign currency translation | (5,839 | ) | (43,295 | ) | — |  | — |  | (5,839 | ) | (43,295 | )
Other comprehensive income (loss) | $ | (3,464 | ) | $ | (38,987 | ) | $ | (914 | ) | $ | (1,667 | ) | $ | (4,378 | ) | $ | (40,654 | )
| Nine Months Ended
| Before-Tax | Tax (Expense) | Net-of-Tax
| Amount | or Benefit | Amount
| October 1, 2016 | October 3, 2015 | October 1, 2016 | October 3, 2015 | October 1, 2016 | October 3, 2015
Defined benefit pension plans |  |  |  |  |  |
Amortization of prior service cost/(benefit) | $ | 22 |  | $ | (61 | ) | $ | (7 | ) | $ | 29 |  | $ | 15 |  | $ | (32 | )
Amortization of actuarial loss | 3,502 |  | 3,855 |  | (1,338 | ) | (1,496 | ) | 2,164 |  | 2,359 |
Amortization of settlement | (123 | ) | — |  | 48 |  | — |  | (75 | ) | — |
Total defined benefit pension plans | 3,401 |  | 3,794 |  | (1,297 | ) | (1,467 | ) | 2,104 |  | 2,327 |
Corn option derivatives |  |  |  |  |  |
Loss/(gain) reclassified to net income | (3,204 | ) | (792 | ) | 1,243 |  | 307 |  | (1,961 | ) | (485 | )
Gain/(loss) activity recognized in other comprehensive income (loss) | 5,255 |  | 1,731 |  | (2,039 | ) | (672 | ) | 3,216 |  | 1,059 |
Total corn option derivatives | 2,051 |  | 939 |  | (796 | ) | (365 | ) | 1,255 |  | 574 |
Foreign currency translation | 43,684 |  | (129,167 | ) | — |  | — |  | 43,684 |  | (129,167 | )
Other Comprehensive income (loss) | $ | 49,136 |  | $ | (124,434 | ) | $ | (2,093 | ) | $ | (1,832 | ) | $ | 47,043 |  | $ | (126,266 | )
The following table presents the amounts reclassified out of each component of other comprehensive income (loss), net of tax for the three and nine months months ended October 1, 2016 and October 3, 2015 as follows (in thousands):
| Three Months Ended | Nine Months Ended |
| October 1, 2016 | October 3, 2015 | October 1, 2016 | October 3, 2015 | Statement of Operations Classification
Derivative instruments |  |  |  |  |
Corn option derivatives | $ | 861 |  | $ | 211 |  | $ | 3,204 |  | $ | 792 |  | Cost of sales and operating expenses
| 861 |  | 211 |  | 3,204 |  | 792 |  | Total before tax
| (334 | ) | (82 | ) | (1,243 | ) | (307 | ) | Income taxes
| 527 |  | 129 |  | 1,961 |  | 485 |  | Net of tax
Defined benefit pension plans |  |  |  |  |
Amortization of prior service (cost)/benefit | $ | (8 | ) | $ | 21 |  | $ | (22 | ) | $ | 61 |  | (a)
Amortization of actuarial loss | (1,168 | ) | (1,286 | ) | (3,502 | ) | (3,855 | ) | (a)
Amortization of settlement | — |  | — |  | 123 |  | — |  | (a)
| (1,176 | ) | (1,265 | ) | (3,401 | ) | (3,794 | ) | Total before tax
| 449 |  | 485 |  | 1,297 |  | 1,467 |  | Income taxes
| (727 | ) | (780 | ) | (2,104 | ) | (2,327 | ) | Net of tax
Total reclassifications | $ | (200 | ) | $ | (651 | ) | $ | (143 | ) | $ | (1,842 | ) | Net of tax
(a) | These items are included in the computation of net periodic pension cost. See Note 11 Employee Benefit Plans for additional information.
The following table presents changes in each component of accumulated comprehensive income (loss) as of October 1, 2016 as follows (in thousands):
|  | Nine Months Ended October 1, 2016
|  | Foreign Currency | Derivative | Defined Benefit |
|  | Translation | Instruments | Pension Plans | Total
Accumulated Other Comprehensive Income (loss) January 2, 2016, attributable to Darling, net of tax |  | $ | (305,213 | ) | $ | 1,843 |  | $ | (32,548 | ) | $ | (335,918 | )
Other comprehensive gain before reclassifications |  | 43,684 |  | 3,216 |  | — |  | 46,900 |
Amounts reclassified from accumulated other comprehensive income/(loss) |  | — |  | (1,961 | ) | 2,104 |  | 143 |
Net current-period other comprehensive income |  | 43,684 |  | 1,255 |  | 2,104 |  | 47,043 |
Noncontrolling interest |  | (2,561 | ) | — |  | — |  | (2,561 | )
Accumulated Other Comprehensive Income (loss) October 1, 2016, attributable to Darling, net of tax |  | (258,968 | ) | $ | 3,098 |  | $ | (30,444 | ) | $ | (286,314 | )

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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 15 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580 Reference 2: 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=66004124&loc=SL7669619-108580 Reference 3: 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=66004124&loc=d3e640-108580 Reference 4: 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=66004124&loc=d3e716-108580 Reference 5: 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=66004124&loc=d3e709-108580 Reference 6: 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 7: 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=66004124&loc=d3e637-108580 Reference 8: 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=66004124&loc=d3e681-108580 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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