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Accumulated Other Comprehensive Income (Loss) | 9 Months Ended
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Sep. 30, 2021
Equity [Abstract] |
Accumulated Other Comprehensive Income (Loss) | 9. Accumulated Other Comprehensive Income (Loss) The following table presents the changes in the accumulated balances for each component of AOCI (in millions of dollars):
|  | Quarter Ended September 30, |  |  | Nine Months Ended September 30, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Defined Benefit Pension Plan and Salaried VEBA: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | (18.4 | ) |  | $ | (31.2 | ) |  | $ | (19.8 | ) |  | $ | (33.2 | )
Amortization of net actuarial loss1 |  |  | 0.1 |  |  |  | — |  |  |  | 0.3 |  |  |  | 0.2 |
Amortization of prior service cost1 |  |  | 0.9 |  |  |  | 1.2 |  |  |  | 2.6 |  |  |  | 3.5 |
Less: income tax expense2 |  |  | (0.2 | ) |  |  | (0.3 | ) |  |  | (0.7 | ) |  |  | (0.9 | )
Net amortization reclassified from AOCI to Net (loss) income |  |  | 0.8 |  |  |  | 0.9 |  |  |  | 2.2 |  |  |  | 2.8 |
Translation impact on Canadian pension plan AOCI balance |  |  | — |  |  |  | (0.1 | ) |  |  | — |  |  |  | — |
Other comprehensive income, net of tax |  |  | 0.8 |  |  |  | 0.8 |  |  |  | 2.2 |  |  |  | 2.8 |
Ending balance |  | $ | (17.6 | ) |  | $ | (30.4 | ) |  | $ | (17.6 | ) |  | $ | (30.4 | )
Available for Sale Securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | — |  |  | $ | (0.2 | ) |  | $ | — |  |  | $ | 0.3 |
Unrealized gain on available for sale securities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1.4 |
Less: income tax benefit (expense) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (0.3 | )
Net unrealized gain on available for sale securities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1.1 |
Reclassification of unrealized loss (gain) upon sale of available for sale securities3 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (2.1 | )
Less: income tax benefit2 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 0.5 |
Net loss (gain) reclassified from AOCI to Net (loss) income |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1.6 | )
Other comprehensive income (loss), net of tax |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (0.5 | )
Ending balance |  | $ | — |  |  | $ | (0.2 | ) |  | $ | — |  |  | $ | (0.2 | )
Cash Flow Hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 24.8 |  |  | $ | (10.7 | ) |  | $ | 1.1 |  |  | $ | (5.6 | )
Unrealized gain (loss) on cash flow hedges |  |  | 29.8 |  |  |  | 7.8 |  |  |  | 72.1 |  |  |  | (16.0 | )
Less: income tax (expense) benefit |  |  | (7.0 | ) |  |  | (1.9 | ) |  |  | (17.0 | ) |  |  | 4.0 |
Net unrealized gain (loss) on cash flow hedges |  |  | 22.8 |  |  |  | 5.9 |  |  |  | 55.1 |  |  |  | (12.0 | )
Reclassification of unrealized (gain) loss upon settlement of cash flow hedges |  |  | (16.7 | ) |  |  | 1.8 |  |  |  | (28.1 | ) |  |  | 18.1 |
Reclassification due to forecasted transactions no longer probable of occurring |  |  | — |  |  |  | 0.1 |  |  |  | — |  |  |  | 0.8 |
Less: income tax benefit (expense)2 |  |  | 3.9 |  |  |  | (0.5 | ) |  |  | 6.7 |  |  |  | (4.7 | )
Net (gain) loss reclassified from AOCI to Net (loss) income |  |  | (12.8 | ) |  |  | 1.4 |  |  |  | (21.4 | ) |  |  | 14.2 |
Other comprehensive income, net of tax |  |  | 10.0 |  |  |  | 7.3 |  |  |  | 33.7 |  |  |  | 2.2 |
Ending balance4 |  | $ | 34.8 |  |  | $ | (3.4 | ) |  | $ | 34.8 |  |  | $ | (3.4 | )
Fair Value Hedges: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Unrealized gain (loss) on fair value hedges |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1.0 | )
Less: income tax benefit |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 0.2 |
Net unrealized gain (loss) on fair value hedges |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (0.8 | )
Excluded component amortized from OCI to Net (loss) income |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 0.4 |
Reclassification due to cancellation of firm commitment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 0.6 |
Less: income tax benefit (expense)2 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (0.2 | )
Net loss reclassified from AOCI to Net (loss) income |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 0.8 |
Other comprehensive income, net of tax |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Ending balance |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Foreign Currency Translation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | (0.1 | ) |  | $ | (0.1 | ) |  | $ | — |  |  | $ | (0.1 | )
Other comprehensive income (loss), net of tax |  |  | — |  |  |  | 0.1 |  |  |  | (0.1 | ) |  |  | 0.1 |
Ending balance |  | $ | (0.1 | ) |  | $ | — |  |  | $ | (0.1 | ) |  | $ | — |
Total AOCI ending balance |  | $ | 17.1 |  |  | $ | (34.0 | ) |  | $ | 17.1 |  |  | $ | (34.0 | )
1 | Amounts amortized out of AOCI relating to Salaried VEBA adjustments were included within Other expense, net, as a component of Net periodic postretirement benefit cost relating to Salaried VEBA.
2 | Income tax amounts reclassified out of AOCI were included as a component of Income tax (provision) benefit.
3 | Amounts reclassified out of AOCI relating to sales of available for sale securities were included as a component of Other expense, net. We use the specific identification method to determine the amount reclassified out of AOCI.
4 | As of September 30, 2021, we estimate a net mark-to-market gain before tax of $38.8 million in AOCI will be reclassified into Net (loss) income upon settlement within the next 12 months.

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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 http://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 http://asc.fasb.org/extlink&oid=123367319&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 http://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 http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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