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ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables) | 9 Months Ended
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Sep. 30, 2018
ACCUMULATED OTHER COMPREHENSIVE LOSS [Abstract] |
Accumulated Other Comprehensive Loss | The components of accumulated other comprehensive loss at September 30, 2018 and December 31, 2017 are summarized below:
|  | September 30, |  |  | December 31, |
|  | 2018 |  |  | 2017 |
Foreign currency translation adjustment, net of taxes of ($790) at |  |  |  |  |  |
September 30, 2018 and ($801) at December 31, 2017 |  | $ | (21,000 | ) |  | $ | (16,537 | )
Unrealized holding (losses) gains on available-for-sale securities, net of taxes of |  |  |  |  |  |  |  |
$67 at September 30, 2018 and $85 at December 31, 2017 |  |  | (56 | ) |  |  | 145 |
Unfunded SERP liability, net of taxes of ($1,558) at September 30, 2018 |  |  |  |  |  |  |  |
and ($1,635) at December 31, 2017 |  |  | (2,977 | ) |  |  | (3,233 | )
Accumulated other comprehensive loss |  | $ | (24,033 | ) |  | $ | (19,625 | )
Changes in Accumulated Other Comprehensive Loss by Component | Changes in accumulated other comprehensive loss by component during the nine months ended September 30, 2018 are as follows. All amounts are net of tax.
|  |  |  |  | Unrealized |  |  |  |  |  |  |  |
|  | Foreign Currency |  |  | Holding Gains (Losses) on |  |  |  |  |  |  |  |
|  | Translation |  |  | Available-for- |  |  | Unfunded |  |  |  |  |
|  | Adjustment |  |  | Sale Securities |  |  | SERP Liability |  |  |  | Total |
Balance at January 1, 2018 |  | $ | (16,537 | ) |  | $ | 145 |  |  | $ | (3,233 | ) |  |  | $ | (19,625 | )
Other comprehensive (loss) income before reclassifications |  |  | (4,463 | ) |  |  | (31 | ) |  |  | 39 |  |  |  |  | (4,455 | )
Amount reclassified from accumulated other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
comprehensive loss |  |  | - |  |  |  | (170 | ) |  |  | 217 |  | (a) |  |  | 47 |
Net current period other comprehensive (loss) income |  |  | (4,463 | ) |  |  | (201 | ) |  |  | 256 |  |  |  |  | (4,408 | )
Balance at September 30, 2018 |  | $ | (21,000 | ) |  | $ | (56 | ) |  | $ | (2,977 | ) |  |  | $ | (24,033 | )
(a) 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=114867106&loc=SL7669686-108580 + Details
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