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Comprehensive Income
 12 Months Ended
Dec. 31, 2016
Comprehensive Income [Abstract]  
COMPREHENSIVE INCOME
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 foreign currency translation adjustments. The components of other comprehensive income (loss) and the related tax impacts for the years ended December 31, 2016, January 2, 2016 and January 3, 2015 are as follows (in thousands):


 
Before-Tax
 
Tax (Expense)
 
Net-of-Tax
 
Amount
 
or Benefit
 
Amount
Year Ended January 3, 2015
 
 
 
 
 
Defined Benefit Pension Plans
 
 
 
 
 
Actuarial (loss)/gain recognized
$
(34,547
)
 
$
12,001

 
$
(22,546
)
Amortization of actuarial loss
2,078

 
(806
)
 
1,272

Actuarial prior service cost recognized
1,140

 
(261
)
 
879

Amortization of prior service costs
23

 
(9
)
 
14

Total defined benefit pension plans
(31,306
)
 
10,925

 
(20,381
)
Natural gas swap derivatives
 
 
 
 
 
Loss/(gain) reclassified to net income
(196
)
 
76

 
(120
)
Gain/(loss) recognized in other comprehensive income (loss)
11

 
(4
)
 
7

Total natural gas derivatives
(185
)
 
72

 
(113
)
Corn option derivatives
 
 
 
 
 
Loss/(gain) reclassified to net income
(3,868
)
 
1,501

 
(2,367
)
Gain/(loss) recognized in other comprehensive income (loss)
1,812

 
(704
)
 
1,108

Total corn options
(2,056
)
 
797

 
(1,259
)
Foreign currency translation
 
 
 
 
 
Other comprehensive income/(loss)
(119,684
)
 
—

 
(119,684
)
Other comprehensive income/(loss)
$
(153,231
)
 
$
11,794

 
$
(141,437
)
Year Ended January 2, 2016
 
 
 
 
 
Defined Benefit Pension Plans
 
 
 
 
 
Actuarial (loss)/gain recognized
$
(3,822
)
 
$
1,499

 
$
(2,323
)
Amortization of actuarial loss
5,101

 
(1,986
)
 
3,115

Amortization of prior service costs
(67
)
 
36

 
(31
)
Amortization of curtailment
(1,181
)
 
328

 
(853
)
Amortization of settlement
5,291

 
(1,468
)
 
3,823

Other
471

 
—

 
471

Total defined benefit pension plans
5,793

 
(1,591
)
 
4,202

Corn option derivatives
 
 
 
 
 
Loss/(gain) reclassified to net income
(1,517
)
 
589

 
(928
)
Gain/(Loss) recognized in other comprehensive income
4,405

 
(1,710
)
 
2,695

Total corn options
2,888

 
(1,121
)
 
1,767

Foreign currency translation
(162,436
)
 
—

 
(162,436
)
Other comprehensive income/(loss)
$
(153,755
)
 
$
(2,712
)
 
$
(156,467
)
Year Ended December 31, 2016
 
 
 
 
 
Defined Benefit Pension Plans
 
 
 
 
 
Actuarial (loss)/gain recognized
$
(5,257
)
 
$
1,396

 
$
(3,861
)
Amortization of actuarial loss
4,632

 
(1,786
)
 
2,846

Amortization of prior service costs
36

 
(12
)
 
24

Amortization of curtailment
—

 
—

 
—

Amortization of settlement
(114
)
 
45

 
(69
)
Other
44

 
—

 
44

Total defined benefit pension plans
(659
)
 
(357
)
 
(1,016
)
Corn option derivatives
 
 
 
 
 
Loss/(gain) reclassified to net income
(3,868
)
 
1,501

 
(2,367
)
Gain/(Loss) recognized in other comprehensive income
4,889

 
(1,897
)
 
2,992

Total corn options
1,021

 
(396
)
 
625

Foreign currency translation
(5,593
)
 
—

 
(5,593
)
Other comprehensive income/(loss)
$
(5,231
)
 
$
(753
)
 
$
(5,984
)






 
Fiscal Year Ended
 
 
December 31, 2016
January 2, 2016
January 3, 2015
Statement of Operations Classification
Derivative instruments
 
 
 
 
Natural gas swap derivatives
$
—

$
—

$
196

Cost of sales and operating expenses
Corn option derivatives
3,868

1,517

3,868

Cost of sales and operating expenses
 
3,868

1,517

4,064

Total before tax
 
(1,501
)
(589
)
(1,577
)
Income taxes
 
2,367

928

2,487

Net of tax
Defined benefit pension plans
 
 
 
 
Amortization of prior service cost
$
(36
)
$
67

$
(23
)
(a)
Amortization of actuarial loss
(4,632
)
(5,101
)
(2,078
)
(a)
Amortization of curtailment
—

1,181

—

(a)
Amortization of settlement
114

(5,291
)
—

(a)
 
(4,554
)
(9,144
)
(2,101
)
Total before tax
 
1,753

3,090

815

Income taxes
 
(2,801
)
(6,054
)
(1,286
)
Net of tax
Total reclassifications
$
(434
)
$
(5,126
)
$
1,201

Net of tax

(a)
These items are included in the computation of net periodic pension cost. See Note 15 Employee Benefit Plans for additional information.

The following table presents changes in each component of accumulated comprehensive income (loss) as of December 31, 2016 as follows (in thousands):

 
 
Fiscal Year Ended December 31, 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
 
(5,593
)
2,992

(3,817
)
(6,418
)
Amounts reclassified from accumulated other comprehensive income/(loss)
 
—

(2,367
)
2,801

434

Net current-period other comprehensive income
 
(5,593
)
625

(1,016
)
(5,984
)
Noncontrolling interest
 
(1,896
)
—

—

(1,896
)
Accumulated Other Comprehensive Income/(loss) December 31, 2016, attributable to Darling, net of tax
 
$
(308,910
)
$
2,468

$
(33,564
)
$
(340,006
)