Supplemental financial statement information

Composition of certain balance sheet accounts at December 31:



Components of Prepaid and other current assets:	2014		2013
Prepaid and other assets	$	19,601	$	15,051
Income/withholding tax receivable – current	5,389		11,437
VAT receivable	4,778		5,648
Derivative assets	—		140
	$	29,768	$	32,276



Components of Other assets:	2014		2013
Investment in BHH and other equity investments	$	34,478	$	35,767
Pension asset related to Mt. Holly	30,842		—
Cash surrender value of life insurance and trust assets	26,636		27,857
Maintenance and operating supplies – non-current	17,771		17,827
Other assets	13,850		10,023
	$	123,577	$	91,474



Components of Accrued and other current liabilities:	2014		2013
Accrued payable to Alcoa for Mt. Holly acquisition	$	39,208	$	—
Accrued compensation and related benefits	19,602		11,829
Income taxes payable	14,302		6,198
Other accrued and current liabilities	10,573		14,842
Accrued vacation pay	9,101		9,135
Asset retirement obligations – current	6,006		4,230
Deferred tax liability – current	2,241		1,555
Accrued severance pay	2,050		11,438
Accrued bond interest	1,563		1,636
Revolving credit facility	—		6,000
Current portion of long-term debt	—		2,603
	$	104,646	$	69,466



Components of Other liabilities:	2014		2013
Asset retirement obligations – non-current	$	30,944	$	22,884
Other liabilities	9,275		7,576
Contingent consideration	5,837		—
Accrued workers’ compensation cost – non-current	7,216		7,283
E.ON contingent liability and accrued interest	—		—
	$	53,272	$	37,743



Components of Accumulated Other Comprehensive Loss:	2014			2013
Defined benefit plan liabilities	$	(128,664	)	$	(92,177	)
Equity in investee other comprehensive income (1)	—			(12,650		)
Unrealized loss on financial instruments	(1,249		)	(1,064		)
Other comprehensive loss before income tax effect	(129,913		)	(105,891		)
Income tax effect (2)	12,231			14,059
Accumulated other comprehensive loss	$	(117,682	)	$	(91,832	)


(1)	The amount includes our equity in the other comprehensive income of Mt. Holly until it was acquired.


(2)	The allocation of the income tax effect to the components of other comprehensive income is as follows:



	2014			2013
Defined benefit plan liabilities	$	12,812		$	14,256
Equity in investee other comprehensive income	—			418
Unrealized loss on financial instruments	(581		)	(615		)

The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive loss ("AOCI"):



	Defined benefit plan and other postretirement liabilities			Equity in investee other comprehensive income			Unrealized loss on financial instruments			Total, net of tax
Balance, December 31, 2011	$	(124,948	)	$	(7,918	)	$	(1,722	)	$	(134,588	)
Other comprehensive income (loss) before reclassifications	(16,691		)	(4,306		)	(218		)	(21,215		)
Net amount reclassified to net loss	4,198			—			413			4,611
Balance, December 31, 2012	(137,441		)	(12,224		)	(1,527		)	(151,192		)
Other comprehensive income (loss) before reclassifications	56,795			(8		)	—			56,787
Net amount reclassified to net loss	2,725			—			(152		)	2,573
Balance, December 31, 2013	(77,921		)	(12,232		)	(1,679		)	(91,832		)
Other comprehensive income (loss) before reclassifications	(42,926		)	(419		)	—			(43,345		)
Net amount reclassified to net income	4,995			—			(151		)	4,844
Elimination of equity in investee resulting from acquisition	—			12,651			—			12,651
Balance, December 31, 2014	$	(115,852	)	$	—		$	(1,830	)	$	(117,682	)

Reclassifications out of AOCI were included in the consolidated statements of operations as follows:



		Gains (Losses) Reclassified from AOCI to the Consolidated Statements of Operations
AOCI Components	Location	2014			2013			2012
Defined benefit plan and other postretirement liabilities	Cost of goods sold	$	6,237		$	3,264		$	4,670
	Selling, general and administrative expenses	569			990			1,055
	Income tax expense	(1,811		)	(1,529		)	(1,527		)
	Net of tax	$	4,995		$	2,725		$	4,198

Equity in investee other comprehensive income	Cost of goods sold	$	—		$	—		$	—
	Income tax expense	(419		)	(70		)	(70		)
	Net of tax	$	(419	)	$	(70	)	$	(70	)

Unrealized loss on financial instruments	Cost of goods sold	$	(185	)	$	(186	)	$	381
	Income tax expense	34			34			32
	Net of tax	$	(151	)	$	(152	)	$	413