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Components of accumulated other comprehensive loss
9 Months Ended
Sep. 30, 2016
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Components of accumulated other comprehensive loss
Components of accumulated other comprehensive loss
 
September 30, 2016
December 31, 2015
Defined benefit plan liabilities
$
(118,153
)
$
(121,910
)
Unrealized loss on financial instruments
(1,574
)
(1,435
)
Other comprehensive loss before income tax effect
(119,727
)
(123,345
)
Income tax effect (1)
9,548

10,695

Accumulated other comprehensive loss
$
(110,179
)
$
(112,650
)

(1) The allocation of the income tax effect to the components of other comprehensive loss is as follows:
 
September 30, 2016
December 31, 2015
Defined benefit plan liabilities
$
10,071

$
11,243

Unrealized loss on financial instruments
(523
)
(548
)


The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive loss ("AOCL"):
 
Defined benefit plan and other postretirement liabilities
Unrealized loss on financial instruments
Total, net of tax
Balance, July 1, 2016
$
(108,944
)
$
(2,059
)
$
(111,003
)
Net amount reclassified to net loss
862

(38
)
824

Balance, September 30, 2016
$
(108,082
)
$
(2,097
)
$
(110,179
)
 
 
 
 
Balance, July 1, 2015
$
(96,335
)
$
(1,907
)
$
(98,242
)
Other comprehensive income before reclassifications (1)
(4,114
)

(4,114
)
Net amount reclassified to net loss
529

(39
)
490

Balance, September 30, 2015
$
(99,920
)
$
(1,946
)
$
(101,866
)
 
 
 
 
Balance, December 31, 2015
$
(110,667
)
$
(1,983
)
$
(112,650
)
Net amount reclassified to net loss
2,585

(114
)
2,471

Balance, September 30, 2016
$
(108,082
)
$
(2,097
)
$
(110,179
)
 
 
 
 
Balance, December 31, 2014
$
(115,852
)
$
(1,830
)
$
(117,682
)
Other comprehensive income before reclassifications (1)
13,928


13,928

Net amount reclassified to net income
2,004

(116
)
1,888

Balance, September 30, 2015
$
(99,920
)
$
(1,946
)
$
(101,866
)


(1) The gain in other comprehensive income before reclassifications was due to a plan remeasurement related to labor negotiations, census and other actuarial adjustments.

Reclassifications out of AOCL were included in the consolidated statements of operations as follows:
 
 
For the three months ended September 30,
For the nine months ended September 30,
AOCL Components
Location
2016
2015
2016
2015
Defined benefit plan and other postretirement liabilities
Cost of goods sold
$
777

$
669

$
2,332

$
2,422

 
Selling, general and administrative expenses
125

252

375

755

 
Other operating expense, net
350


1,050


 
Income tax expense
(390
)
(392
)
(1,172
)
(1,173
)
 
Net of tax
$
862

$
529

$
2,585

$
2,004

 
 
 
 
 
 
Unrealized loss on financial instruments
Cost of goods sold
$
(46
)
$
(47
)
$
(139
)
$
(140
)
 
Income tax benefit
8

8

25

24

 
Net of tax
$
(38
)
$
(39
)
$
(114
)
$
(116
)