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Comprehensive Income (Loss) | 9 Months Ended
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Sep. 30, 2019
Equity [Abstract] |
Comprehensive Income (Loss) | 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, 2019 |  | December 31, 2018
Unrealized gain (loss) on securities available for sale | $ | 7,327 |  |  | (12,390 | )
Deferred tax asset (liability) | (1,684 | ) |  | 2,896 |
Net unrealized gain (loss) on securities available for sale | 5,643 |  |  | (9,494 | )
Additional pension asset (liability) | (2,609 | ) |  | (3,220 | )
Deferred tax asset (liability) | 600 |  |  | 753 |
Net additional pension asset (liability) | (2,009 | ) |  | (2,467 | )
Total accumulated other comprehensive income (loss) | $ | 3,634 |  |  | (11,961 | )
The following table discloses the changes in accumulated other comprehensive income (loss) for the nine months ended September 30, 2019 (all amounts are net of tax).
($ in thousands) | Unrealized Gain (Loss) on Securities Available for Sale |  | Additional Pension Asset (Liability) |  | Total
Beginning balance at January 1, 2019 | $ | (9,494 | ) |  | (2,467 | ) |  | (11,961 | )
Other comprehensive income (loss) before reclassifications | 15,212 |  |  | — |  |  | 15,212 |
Amounts reclassified from accumulated other comprehensive income | (75 | ) |  | 458 |  |  | 383 |
Net current-period other comprehensive income (loss) | 15,137 |  |  | 458 |  |  | 15,595 |
Ending balance at September 30, 2019 | $ | 5,643 |  |  | (2,009 | ) |  | 3,634 |
The following table discloses the changes in accumulated other comprehensive income (loss) for the nine months ended September 30, 2018 (all amounts are net of tax).
($ in thousands) | Unrealized Gain (Loss) on Securities Available for Sale |  | Additional Pension Asset (Liability) |  | Total
Beginning balance at January 1, 2018 | $ | (1,694 | ) |  | (2,452 | ) |  | (4,146 | )
Other comprehensive income (loss) before reclassifications | (7,839 | ) |  | — |  |  | (7,839 | )
Amounts reclassified from accumulated other comprehensive income | — |  |  | 12 |  |  | 12 |
Net current-period other comprehensive income (loss) | (7,839 | ) |  | 12 |  |  | (7,827 | )
Ending balance at September 30, 2018 | $ | (9,533 | ) |  | (2,440 | ) |  | (11,973 | )

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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 + Details
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- References No definition available. + Details
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