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Accumulated Other Comprehensive Income (Loss) ("AOCI") | 9 Months Ended
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Sep. 30, 2023
Equity [Abstract] |
Accumulated Other Comprehensive Income ("AOCI") | Note 7 – Accumulated Other Comprehensive Income (LOSS) (“AOCI”) The following tables set forth the total changes in AOCI by component, net of tax:
|  | Three Months Ended September 30, 2023 |  |  | Three Months Ended September 30, 2022 |
|  |  |  |  | Cumulative |  |  |  |  |  |  |  |  | Cumulative |  |  |  |
|  | Unrecognized |  |  | Translation |  |  |  |  |  | Unrecognized |  |  | Translation |  |  |  |
|  | Benefit Cost |  |  | Adjustment |  |  | Total |  |  | Benefit Cost |  |  | Adjustment |  |  | Total |
Balance at July 1 |  | $ | (4,314 | ) |  | $ | (59,272 | ) |  | $ | (63,586 | ) |  | $ | (5,317 | ) |  | $ | (64,312 | ) |  | $ | (69,629 | )
Other comprehensive income before reclassifications: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation adjustment |  |  | — |  |  |  | (6,934 | ) |  |  | (6,934 | ) |  |  | — |  |  |  | (12,199 | ) |  |  | (12,199 | )
Amounts reclassified from AOCI: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of defined benefit pension actuarial gain (a) |  |  | 89 |  |  |  | — |  |  |  | 89 |  |  |  | 71 |  |  |  | — |  |  |  | 71 |
Net current period other comprehensive income (loss) |  |  | 89 |  |  |  | (6,934 | ) |  |  | (6,845 | ) |  |  | 71 |  |  |  | (12,199 | ) |  |  | (12,128 | )
Balance at September 30 |  | $ | (4,225 | ) |  | $ | (66,206 | ) |  | $ | (70,431 | ) |  | $ | (5,246 | ) |  | $ | (76,511 | ) |  | $ | (81,757 | )
|  | Nine Months Ended September 30, 2023 |  |  | Nine Months Ended September 30, 2022 |
|  |  |  |  | Cumulative |  |  |  |  |  |  |  |  | Cumulative |  |  |  |
|  | Unrecognized |  |  | Translation |  |  |  |  |  | Unrecognized |  |  | Translation |  |  |  |
|  | Benefit Cost |  |  | Adjustment |  |  | Total |  |  | Benefit Cost |  |  | Adjustment |  |  | Total |
Balance at January 1 |  | $ | (4,492 | ) |  | $ | (65,495 | ) |  | $ | (69,987 | ) |  | $ | (5,496 | ) |  | $ | (56,223 | ) |  | $ | (61,719 | )
Other comprehensive income before reclassifications: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation adjustment |  |  | — |  |  |  | (711 | ) |  |  | (711 | ) |  |  | — |  |  |  | (20,288 | ) |  |  | (20,288 | )
Gain on unfunded pension obligations |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Amortization of defined benefit pension actuarial gain (a) |  |  | 267 |  |  |  | — |  |  |  | 267 |  |  |  | 250 |  |  |  | — |  |  |  | 250 |
Net current period other comprehensive income (loss) |  |  | 267 |  |  |  | (711 | ) |  |  | (444 | ) |  |  | 250 |  |  |  | (20,288 | ) |  |  | (20,038 | )
Balance at September 30 |  | $ | (4,225 | ) |  | $ | (66,206 | ) |  | $ | (70,431 | ) |  | $ | (5,246 | ) |  | $ | (76,511 | ) |  | $ | (81,757 | )
(a) This AOCI component is included in the computation of net periodic pension expense (income) as noted in Note 6 – Pension Plans.

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