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ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME | 9 Months Ended
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Sep. 30, 2014
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME [Abstract] |
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME | 12. ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME The components of accumulated other comprehensive (loss) income at September 30, 2014 and December 31, 2013 are summarized below (dollars in thousands):
|  | September 30, |  |  | December 31, |
|  | 2014 |  |  | 2013 |
Foreign currency translation adjustment, net of taxes of ($20) and $77 |  |  |  |  |  |
at September 30, 2014 and December 31, 2013 |  | $ | (4,350 | ) |  | $ | 1,904 |
Unrealized holding gains on available-for-sale |  |  |  |  |  |  |  |
securities, net of taxes of $227 and $169 as of |  |  |  |  |  |  |  |
September 30, 2014 and December 31, 2013 |  |  | 377 |  |  |  | 282 |
Unfunded SERP liability, net of taxes of ($652) and ($693) as |  |  |  |  |  |  |  |
of September 30, 2014 and December 31, 2013 |  |  | (1,446 | ) |  |  | (1,541 | )
Accumulated other comprehensive (loss) income |  | $ | (5,419 | ) |  | $ | 645 |
Changes in accumulated other comprehensive loss by component during the nine months ended September 30, 2014 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, 2014 |  | $ | 1,904 |  |  | $ | 282 |  |  | $ | (1,541 | ) |  |  | $ | 645 |
Other comprehensive income (loss) before reclassifications |  |  | (6,254 | ) |  |  | 95 |  |  |  | - |  |  |  |  | (6,159 | )
Amounts reclassified from accumulated other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
comprehensive income (loss) |  |  | - |  |  |  | - |  |  |  | 95 |  | (a) |  |  | 95 |
Net current period other comprehensive income (loss) |  |  | (6,254 | ) |  |  | 95 |  |  |  | 95 |  |  |  |  | (6,064 | )
Balance at September 30, 2014 |  | $ | (4,350 | ) |  | $ | 377 |  |  | $ | (1,446 | ) |  |  | $ | (5,419 | )
(a) This reclassification relates to the amortization of prior service costs associated with the Company's SERP. |  |  |  |  |  |
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 Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580 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=36458714&loc=d3e681-108580 Reference 3: 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=27012166&loc=d3e187085-122770 Reference 4: 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=36458714&loc=d3e689-108580 Reference 5: 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=36458714&loc=SL7669619-108580 Reference 6: 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=36458714&loc=d3e640-108580 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=36458714&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 16 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e709-108580 Reference 9: 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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