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Accumulated Other Comprehensive Loss | 9 Months Ended
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Sep. 30, 2020
Equity [Abstract] |
Accumulated Other Comprehensive Loss | Accumulated Other Comprehensive Loss The Company reports activity in AOCI for foreign currency translation adjustments, including the translation adjustment for investments in partially owned entities, unrealized gains and losses on cash flow hedge derivatives, and minimum pension liability adjustments (net of tax). The activity in AOCI for the three and nine months ended September 30, 2020 and 2019 is as follows (in thousands):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2020 |  | 2019 |  | 2020 |  | 2019
Pension and other postretirement benefits: |  |  |  |  |  |  |
Balance at beginning of period, net of tax | $ | (3,932) |  |  | $ | (6,976) |  |  | $ | (4,758) |  |  | $ | (8,027) |
Gain arising during the period | 407 |  |  | 517 |  |  | 1,218 |  |  | 1,551 |
Less: Tax expense | — |  |  | — |  |  | — |  |  | — |
Net gain arising during the period | 407 |  |  | 517 |  |  | 1,218 |  |  | 1,551 |
Amortization of prior service cost (1) | 7 |  |  | 8 |  |  | 22 |  |  | 25 |
Less: Tax expense | — |  |  | — |  |  | — |  |  | — |
Net amount reclassified from AOCI to net income | 7 |  |  | 8 |  |  | 22 |  |  | 25 |
Other comprehensive income, net of tax | 414 |  |  | 525 |  |  | 1,240 |  |  | 1,576 |
Balance at end of period, net of tax | (3,518) |  |  | (6,451) |  |  | (3,518) |  |  | (6,451) |
Foreign currency translation adjustments: |  |  |  |  |  |  |
Balance at beginning of period, net of tax | (21,920) |  |  | (4,358) |  |  | (6,710) |  |  | (3,322) |
Gain (loss) on foreign currency translation | 4,641 |  |  | (5,089) |  |  | (10,569) |  |  | (6,125) |
Derecognition of cumulative foreign currency translation gain upon sale of partially owned entities (2) | — |  |  | (2,605) |  |  | — |  |  | (2,605) |
Less: Tax expense | — |  |  | — |  |  | — |  |  | — |
Net gain (loss) on foreign currency translation | 4,641 |  |  | (7,694) |  |  | (10,569) |  |  | (8,730) |
Balance at end of period, net of tax | (17,279) |  |  | (12,052) |  |  | (17,279) |  |  | (12,052) |
Designated derivatives: |  |  |  |  |  |  |
Balance at beginning of period, net of tax | (10,191) |  |  | (5,643) |  |  | (2,658) |  |  | (1,166) |
Unrealized loss on cash flow hedge derivatives | (6,097) |  |  | 6,087 |  |  | (15,727) |  |  | 2,103 |
Unrealized gain on net investment hedge derivative | — |  |  | — |  |  | 5,250 |  |  | — |
Less: Tax expense | — |  |  | — |  |  | — |  |  | — |
Net loss on designated derivatives | (6,097) |  |  | 6,087 |  |  | (10,477) |  |  | 2,103 |
Net amount reclassified from AOCI to net income (loss) (interest expense) | 1,286 |  |  | (212) |  |  | 2,017 |  |  | (212) |
Net reclassified from AOCI to net income (loss) (foreign exchange (gain) loss) | 3,807 |  |  | (5,512) |  |  | (77) |  |  | (6,005) |
Balance at end of period, net of tax | (11,195) |  |  | (5,280) |  |  | (11,195) |  |  | (5,280) |
Accumulated other comprehensive loss | $ | (31,992) |  |  | $ | (23,783) |  |  | $ | (31,992) |  |  | $ | (23,783) |
(1)Amounts reclassified from AOCI for pension liabilities are recognized in “Selling, general and administrative” in the accompanying condensed consolidated statements of operations.

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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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