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Comprehensive Income and Accumulated Other Comprehensive Income | 3 Months Ended
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Mar. 31, 2018
Equity [Abstract] |
Comprehensive Income and Accumulated Other Comprehensive Income | Note 7. Comprehensive Income and Accumulated Other Comprehensive Income Comprehensive income was $10.3 million for the three months ended March 31, 2018, compared to $14.5 million for the three months ended March 31, 2017. The difference between net income as reported and comprehensive income was due to changes in unrealized gains and losses, net of tax on available-for-sale debt securities. Comprehensive income includes net income plus unrealized gains (losses) on our available-for-sale debt securities, net of tax. In reporting comprehensive income on a net basis in the statements of comprehensive income, we used a 21 percent tax rate in 2018 and a 35 percent tax rate in 2017. The following table illustrates the changes in the balance of each component of accumulated other comprehensive income for each period presented in the interim financial statements.
|  | Three Months Ended March 31, |
|  | 2018 |  |  | 2017 |
|  | (in thousands) |
Beginning balance |  | $ | 3,612 |  |  | $ | (492 | )
Other comprehensive income (loss) before reclassification |  |  | (5,634 | ) |  |  | 978 |
Amounts reclassified from accumulated other comprehensive income |  |  | (214 | ) |  |  | (26 | )
Net current period other comprehensive income (loss) |  |  | (5,848 | ) |  |  | 952 |
Ending balance |  | $ | (2,236 | ) |  | $ | 460 |
The sale or other-than-temporary impairment of an available-for-sale security results in amounts being reclassified from accumulated other comprehensive income to current period net income. The effects of reclassifications out of accumulated other comprehensive income by the respective line items of net income are presented in the following table.
Component of Accumulated Other Comprehensive Income |  | Three Months Ended March 31, |  |  | Affected line item in the statement of income
|  | 2018 |  |  | 2017 |  |  |  |  |
|  | (in thousands) |  |  |  |  |
Unrealized gains on available-for- sale securities |  | $ | 17 |  |  | $ | 40 |  |  | Net realized losses on investments
|  |  | 17 |  |  |  | 40 |  |  | Income before income taxes
|  |  | (57 | ) |  |  | (14 | ) |  | Income tax expense
|  | $ | (40 | ) |  | $ | 26 |  |  | Net income

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 + Details
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- References No definition available. + Details
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