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Accumulated Other Comprehensive Income ("AOCI")

9 Months Ended

Sep. 30, 2022

Equity [Abstract]

Accumulated Other Comprehensive Income ("AOCI")

NOTE G – ACCUMULATED OTHER COMPREHENSIVE INCOME ("AOCI")

The following tables set forth the total changes in AOCI by component, net of tax:

		Three Months Ended September 30, 2022												Three Months Ended September 30, 2021
		Unrecognized pension benefit cost				Currency Translation Adjustment				Total				Unrecognized pension benefit cost				Currency Translation Adjustment				Total
Balance at July 1		$	(5,317	)		$	(64,312	)		$	(69,629	)		$	(6,477	)		$	(48,365	)		$	(54,842	)
Other comprehensive income before    reclassifications:
Loss on foreign currency    translation adjustment			—				(12,199	)			(12,199	)			—				(5,504	)			(5,504	)
Amounts reclassified from AOCI:
Amortization of defined benefit    pension actuarial loss (a)			71				—				71				125				—				125
Net current period other    comprehensive income (loss)			71				(12,199	)			(12,128	)			125				(5,504	)			(5,379	)
Balance at September 30		$	(5,246	)		$	(76,511	)		$	(81,757	)		$	(6,352	)		$	(53,869	)		$	(60,221	)

		Nine Months Ended September 30, 2022												Nine Months Ended September 30, 2021
		Unrecognized pension benefit cost				Currency Translation Adjustment				Total				Unrecognized pension benefit cost				Currency Translation Adjustment				Total
Balance at January 1		$	(5,496	)		$	(56,223	)		$	(61,719	)		$	(6,704	)		$	(47,847	)		$	(54,551	)
Other comprehensive income before    reclassifications:
Loss on foreign currency    translation adjustment			—				(20,288	)			(20,288	)			—				(6,022	)			(6,022	)
Amounts reclassified from AOCI:
Amortization of defined benefit    pension actuarial loss (a)			250				—				250				352				—				352
Net current period other    comprehensive income (loss)			250				(20,288	)			(20,038	)			352				(6,022	)			(5,670	)
Balance at September 30		$	(5,246	)		$	(76,511	)		$	(81,757	)		$	(6,352	)		$	(53,869	)		$	(60,221	)

(a)Amounts presented net of tax. This AOCI component is included in the computation of net periodic pension costs as noted in Note F – Pension Plans.

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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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X

- References

No definition available.

+ Details

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