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ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables) | 12 Months Ended
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Dec. 31, 2013
ACCUMULATED OTHER COMPREHENSIVE LOSS [Abstract] |
Components of accumulated other comprehensive loss | The components of accumulated other comprehensive income (loss) as of December 31, 2013 and 2012 are summarized below (dollars in thousands):
|  | 2013 |  |  | 2012 |
Foreign currency translation adjustment |  | $ | 1,904 |  |  | $ | 927 |
Unrealized holding gain on available-for-sale |  |  |  |  |  |  |  |
securities, net of taxes of $169 and $161 as of |  |  |  |  |  |  |  |
December 31, 2013 and 2012 |  |  | 282 |  |  |  | 256 |
Unfunded SERP liability, net of taxes of $(693) and |  |  |  |  |  |  |  |
$(1,151) as of December 31, 2013 and 2012 |  |  | (1,541 | ) |  |  | (2,610 | )
Accumulated other comprehensive income (loss) |  | $ | 645 |  |  | $ | (1,427 | )
Changes in accumulated other comprehensive loss by component during the year ended December 31, 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 |  |  | 977 |  |  |  | 87 |  |  |  |  | 761 |  |  |  |  | 1,825 |
Amounts reclassified from accumulated other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
comprehensive income (loss) |  |  | - |  |  |  | (61 | ) | (a) |  |  | 308 |  | (b) |  |  | 247 |
Net current period other comprehensive income (loss) |  |  | 977 |  |  |  | 26 |  |  |  |  | 1,069 |  |  |  |  | 2,072 |
Balance at December 31, 2013 |  | $ | 1,904 |  |  | $ | 282 |  |  |  | $ | (1,541 | ) |  |  | $ | 645 |
(a) This reclassification relates to the gain on sale of SERP investments during the third quarter of 2013. This is reflected 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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