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ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME (Tables) | 9 Months Ended
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Sep. 30, 2014
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME [Abstract] |
Components of 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 | 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 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=36458714&loc=SL7669686-108580 + Details
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