XML 42 R31.htm IDEA: XBRL DOCUMENT
v3.19.2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2019
ACCUMULATED OTHER COMPREHENSIVE LOSS [Abstract] |
Accumulated Other Comprehensive Loss | The components of accumulated other comprehensive loss at June 30, 2019 and December 31, 2018 are summarized below:
|  | June 30, |  |  | December 31, |
|  | 2019 |  |  | 2018 |
Foreign currency translation adjustment, net of taxes of ($752) at |  |  |  |  |  |
June 30, 2019 and ($751) at December 31, 2018 |  | $ | (22,929 | ) |  | $ | (22,635 | )
Unrealized holding gains on available-for-sale securities, net of taxes of |  |  |  |  |  |  |  |
$0 at June 30, 2019 and $0 at December 31, 2018 |  |  | 12 |  |  |  | 12 |
Unfunded SERP liability, net of taxes of ($195) at June 30, 2019 |  |  |  |  |  |  |  |
and ($680) at December 31, 2018 |  |  | (2,604 | ) |  |  | (2,215 | )
Accumulated other comprehensive loss |  | $ | (25,521 | ) |  | $ | (24,838 | )
Changes in Accumulated Other Comprehensive Loss by Component | Changes in accumulated other comprehensive loss by component during the six months ended June 30, 2019 are as follows. All amounts are net of tax.
|  |  |  |  | Unrealized Holding |  |  |  |  |  |  |  |
|  | Foreign Currency |  |  | Gains on |  |  |  |  |  |  |  |
|  | Translation |  |  | Available-for- |  |  | Unfunded |  |  |  |  |
|  | Adjustment |  |  | Sale Securities |  |  | SERP Liability |  |  |  | Total |
Balance at January 1, 2019 |  | $ | (22,635 | ) |  | $ | 12 |  |  | $ | (2,215 | ) |  |  | $ | (24,838 | )
Other comprehensive income before reclassifications |  |  | (294 | ) |  |  | - |  |  |  | 11 |  |  |  |  | (283 | )
Amount reclassified from accumulated other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
comprehensive loss |  |  | - |  |  |  | - |  |  |  | 63 |  | (a) |  |  | 63 |
Net current period other comprehensive income |  |  | (294 | ) |  |  | - |  |  |  | 74 |  |  |  |  | (220 | )
Effect of adoption of ASU 2018-02 (Topic 220) |  |  | - |  |  |  | - |  |  |  | (463 | ) |  |  |  | (463 | )
Balance at June 30, 2019 |  | $ | (22,929 | ) |  | $ | 12 |  |  | $ | (2,604 | ) |  |  | $ | (25,521 | )
(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. |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |

X
- References No definition available. + Details
Name: | belfb_ACCUMULATEDOTHERCOMPREHENSIVELOSSAbstract
Namespace Prefix: | belfb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of changes in components of accumulated other comprehensive income (loss). + References No definition available. + Details
Name: | belfb_ScheduleOfChangesInAccumulatedOtherComprehensiveLossByComponentTableTextBlock
Namespace Prefix: | belfb_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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=118930883&loc=SL7669686-108580 + Details
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration