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Comprehensive Income | 9 Months Ended
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Sep. 30, 2013
Equity [Abstract] |
Comprehensive Income | Note 13 – Comprehensive Income (Loss) Comprehensive income (loss) is defined as the change in equity during a period for non-owner transactions and is divided into net income (loss) and other comprehensive income (loss). Other comprehensive income (loss) includes revenues, expenses, gains, and losses that are excluded from earnings under current accounting standards. The components of accumulated other comprehensive income (loss) for the Company are as follows:
($ in thousands) |  | September 30, 2013 |  |  | December 31, 2012 |  |  | September 30, 2012 |
Unrealized gain (loss) on securities available for sale |  | $ | (2,018 | ) |  |  | 3,290 |  |  |  | 4,794 |
Deferred tax asset (liability) |  |  | 787 |  |  |  | (1,283 | ) |  |  | (1,870 | )
Net unrealized gain (loss) on securities available for sale |  |  | (1,231 | ) |  |  | 2,007 |  |  |  | 2,924 |
Additional pension liability |  |  | (3,545 | ) |  |  | (3,579 | ) |  |  | (17,789 | )
Deferred tax asset |  |  | 1,383 |  |  |  | 1,396 |  |  |  | 7,029 |
Net additional pension liability |  |  | (2,162 | ) |  |  | (2,183 | ) |  |  | (10,760 | )
Total accumulated other comprehensive income (loss) |  | $ | (3,393 | ) |  |  | (176 | ) |  |  | (7,836 | )
The following table discloses the changes in accumulated other comprehensive income (loss) for the nine months ended September 30, 2013 (all amounts are net of tax).
($ in thousands) |  | Unrealized Gain (Loss) on Securities Available for Sale |  |  | Additional Pension Liability |  |  | Total |
Beginning balance at January 1, 2013 |  | $ | 2,007 |  |  |  | (2,183 | ) |  |  | (176 | )
Other comprehensive income (loss) before reclassifications |  |  | (3,238 | ) |  |  | — |  |  |  | (3,238 | )
Amounts reclassified from accumulated other comprehensive income |  |  | — |  |  |  | 21 |  |  |  | 21 |
Net current-period other comprehensive income (loss) |  |  | (3,238 | ) |  |  | 21 |  |  |  | (3,217 | )
Ending balance at September 30, 2013 |  | $ | (1,231 | ) |  |  | (2,162 | ) |  |  | (3,393 | )

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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 11 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e637-108580 Reference 2: 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=28358780&loc=d3e681-108580 Reference 3: 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 4: 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=28358780&loc=d3e689-108580 Reference 5: 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=28358780&loc=SL7669619-108580 Reference 6: 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=28358780&loc=d3e640-108580 Reference 7: 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=28358780&loc=d3e716-108580 Reference 8: 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=28358780&loc=d3e709-108580 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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