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Accumulated Other Comprehensive Income (Loss)
9 Months Ended
Sep. 30, 2021
Equity [Abstract]  
Accumulated Other Comprehensive Income (Loss) Accumulated Other Comprehensive Income (Loss)
The components of accumulated other comprehensive income (loss) for the Company are as follows:
($ in thousands)September 30, 2021December 31, 2020
Unrealized gain (loss) on securities available for sale$4,212 20,448 
Deferred tax asset (liability)(968)(4,699)
Net unrealized gain (loss) on securities available for sale3,244 15,749 
Postretirement plans asset (liability)(1,332)(1,817)
Deferred tax asset (liability)306 418 
Net postretirement plans asset (liability)(1,026)(1,399)
Total accumulated other comprehensive income (loss)$2,218 14,350 
The following table discloses the changes in accumulated other comprehensive income (loss) for the nine months ended September 30, 2021 (all amounts are net of tax).
($ in thousands)Unrealized Gain
(Loss) on
Securities
Available for Sale
Postretirement Plans Asset
(Liability)
Total
Beginning balance at January 1, 2021$15,749 (1,399)14,350 
Other comprehensive income (loss) before reclassifications(12,505)— (12,505)
Amounts reclassified from accumulated other comprehensive income
— 373 373 
Net current-period other comprehensive income (loss)(12,505)373 (12,132)
Ending balance at September 30, 2021$3,244 (1,026)2,218 
The following table discloses the changes in accumulated other comprehensive income (loss) for the nine months ended September 30, 2020 (all amounts are net of tax).
($ 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 reclassifications18,143 — 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 

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.