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Note 13 - Accumulated Other Comprehensive Loss

9 Months Ended

Sep. 30, 2022

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

13. ACCUMULATED OTHER COMPREHENSIVE LOSS

The components of accumulated other comprehensive loss at  September 30, 2022 and December 31, 2021 are summarized below:

		September 30,				December 31,
		2022				2021
Foreign currency translation adjustment, net of taxes of ($334) at September 30, 2022 and ($417) at December 31, 2021		$	(31,263	)		$	(14,911	)
Unrealized gains (losses) on interest rate swap cash flow hedge, net of taxes of $0 at September 30, 2022 and $0 at December 31, 2021			5,945				(116	)
Unrealized holding gains on marketable securities, net of taxes of ($7) at September 30, 2022 and ($7) at December 31, 2021			18				29
Unfunded SERP liability, net of taxes of ($451) at September 30, 2022 and ($502) at December 31, 2021			(3,683	)			(3,865	)
Accumulated other comprehensive loss		$	(28,983	)		$	(18,863	)

Changes in accumulated other comprehensive loss by component during the nine months ended September 30, 2022 are as follows.  All amounts are net of tax.

						Unrealized				Unrealized
		Foreign Currency				Gains (Losses) on				Holding Gains
		Translation				Interest Rate Swap				(Losses) on				Unfunded
		Adjustment				Cash Flow Hedge				Marketable Securities				SERP Liability					Total
Balance at December 31, 2021		$	(14,911	)		$	(116	)		$	29			$	(3,865	)			$	(18,863	)
Other comprehensive (loss) income before reclassifications			(16,733	)			5,939				(11	)			(7	)				(10,812	)
Amount reclassified from accumulated other comprehensive loss			381				122				-				189		(a)			692
Net current period other comprehensive (loss) income			(16,352	)			6,061				(11	)			182					(10,120	)
Balance at September 30, 2022		$	(31,263	)		$	5,945			$	18			$	(3,683	)			$	(28,983	)

(a) This reclassification relates to the amortization of prior service costs and gains/losses associated with the Company's SERP Plan. This expense is reflected in other (expense) income, net on the accompanying condensed consolidated statements of operations.

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-URI https://asc.fasb.org/topic&trid=2134417

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(21))
-URI https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(23))
-URI https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-URI https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263

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