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Accumulated Other Comprehensive Income (Loss) | 9 Months Ended
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Sep. 30, 2020
Equity [Abstract] |
Accumulated Other Comprehensive Income (Loss) | Accumulated Other 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, 2020 |  | December 31, 2019
Unrealized gain (loss) on securities available for sale | $ | 25,275 |  |  | 9,743 |
Deferred tax asset (liability) | (5,808) |  |  | (2,239) |
Net unrealized gain (loss) on securities available for sale | 19,467 |  |  | 7,504 |
Postretirement plans asset (liability) | (2,581) |  |  | (3,092) |
Deferred tax asset (liability) | 593 |  |  | 711 |
Net postretirement plans asset (liability) | (1,988) |  |  | (2,381) |
Total accumulated other comprehensive income (loss) | $ | 17,479 |  |  | 5,123 |
The following table discloses the changes in accumulated other comprehensive income (loss) for the nine months ended September 30, 2020 (all amounts are net of tax).
($ in thousands) | Unrealized Gain (Loss) on Securities Available for Sale |  | Postretirement Plans Asset (Liability) |  | Total
Beginning balance at January 1, 2020 | $ | 7,504 |  |  | (2,381) |  |  | 5,123 |
Other comprehensive income (loss) before reclassifications | 18,143 |  |  | — |  |  | 18,143 |
Amounts reclassified from accumulated other comprehensive income | (6,180) |  |  | 393 |  |  | (5,787) |
Net current-period other comprehensive income (loss) | 11,963 |  |  | 393 |  |  | 12,356 |
Ending balance at September 30, 2020 | $ | 19,467 |  |  | (1,988) |  |  | 17,479 |
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 |  | Postretirement Plans 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 |
Amounts reclassified from accumulated other comprehensive income for Unrealized Gain (Loss) on Securities Available for Sale represent realized securities gains or losses, net of tax effects. Amounts reclassified from accumulated other comprehensive income for Postretirement Plans Asset (Liability) represent amortization of amounts included in Accumulated Other Comprehensive Income, net of taxes, and are recorded in the "Other operating expenses" line item of the Consolidated Statements of Income.

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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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