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ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables) | 9 Months Ended
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Sep. 30, 2013
ACCUMULATED OTHER COMPREHENSIVE LOSS [Abstract] |
Components of 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 | 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 Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669686-108580 + Details
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