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ACCUMULATED OTHER COMPREHENSIVE LOSS | 9 Months Ended
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Sep. 30, 2013
ACCUMULATED OTHER COMPREHENSIVE LOSS [Abstract] |
ACCUMULATED OTHER COMPREHENSIVE LOSS | 12. ACCUMULATED OTHER COMPREHENSIVE LOSS The components of accumulated other comprehensive loss at September 30, 2013 and December 31, 2012 are summarized below (dollars in thousands):
|  | September 30, |  |  | December 31, |
|  | 2013 |  |  | 2012 |
Foreign currency translation adjustment, net of taxes of ($4) |  |  |  |  |  |
at September 30, 2013 |  | $ | 1,565 |  |  | $ | 927 |
Unrealized holding gains on available-for-sale |  |  |  |  |  |  |  |
securities, net of taxes of $140 and $161 as of |  |  |  |  |  |  |  |
September 30, 2013 and December 31, 2012 |  |  | 223 |  |  |  | 256 |
Unfunded SERP liability, net of taxes of ($1,131) and ($1,151) as |  |  |  |  |  |  |  |
of September 30, 2013 and December 31, 2012 |  |  | (2,564 | ) |  |  | (2,610 | )
Accumulated other comprehensive loss |  | $ | (776 | ) |  | $ | (1,427 | )
Changes in accumulated other comprehensive loss by component during the nine months ended September 30, 2013 are as follows. All amounts are net of tax (dollars in thousands).
|  |  |  |  | Unrealized Holding |  |  |  |  |  |  |  |  |
|  | Foreign Currency |  |  | Gains on |  |  |  |  |  |  |  |  |
|  | Translation |  |  | Available-for- |  |  |  | Unfunded |  |  |  |  |
|  | Adjustment |  |  | Sale Securities |  |  |  | SERP Liability |  |  |  | Total |
Balance at January 1, 2013 |  | $ | 927 |  |  | $ | 256 |  |  |  | $ | (2,610 | ) |  |  | $ | (1,427 | )
Other comprehensive income (loss) before reclassifications |  |  | 638 |  |  |  | 28 |  |  |  |  | (185 | ) |  |  |  | 481 |
Amounts reclassified from accumulated other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
comprehensive income (loss) |  |  | - |  |  |  | (61 | ) | (a) |  |  | 231 |  | (b) |  |  | 170 |
Net current period other comprehensive income (loss) |  |  | 638 |  |  |  | (33 | ) |  |  |  | 46 |  |  |  |  | 651 |
Balance at September 30, 2013 |  | $ | 1,565 |  |  | $ | 223 |  |  |  | $ | (2,564 | ) |  |  | $ | (776 | )
(a) This reclassification relates to the gain on sale of SERP investments during the third quarter of 2013. This is recorded as |  |  |  |  |  |
a gain on sale of investment in the accompanying condensed consolidated statements of operations. |  |  |  |  |  |  |  |  |  |  |
(b) This reclassification relates to the amortization of prior service costs and gains/losses associated with the Company's SERP plan. |  |  |  |
This expense is allocated between cost of sales and selling, general and administrative expense based upon the employment |  |  |  |  |  |
classification of the plan participants. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |

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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 Statement of Financial Accounting Standard (FAS) -Number 130 -Paragraph 14-26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. 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=20435746&loc=d3e681-108580 Reference 3: 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=20435746&loc=d3e637-108580 Reference 4: 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=6959260&loc=d3e187085-122770 Reference 5: 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=20435746&loc=d3e689-108580 Reference 6: 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=20435746&loc=SL7669619-108580 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=20435746&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 12 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e640-108580 Reference 9: 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=20435746&loc=d3e709-108580 Reference 10: 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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