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Accumulated Other Comprehensive Income (Loss) | 6 Months Ended
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Jun. 30, 2024
AOCI Attributable to Parent [Abstract] |
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) | ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) The following table shows the changes in the components of our accumulated other comprehensive income (loss), net of tax, for the three-month period ended June 30, 2024:
|  |  | Liability for |  | Foreign |  |
| Net unrealized |  | underfunded |  | currency |  |
| gain (loss) |  | employee |  | translation |  |
| on investments |  | benefit costs(1) |  | adjustment |  | Total
Balance as of March 31, 2024 | (73,707) |  |  | 15,438 |  |  | $ | (23) |  |  | $ | (58,292) |
Change in accumulated other comprehensive income (loss) before reclassifications | (5,257) |  |  | (572) |  |  | 35 |  |  | (5,794) |
Reclassification adjustments from accumulated other comprehensive income (loss) | 970 |  |  | — |  |  | — |  |  | 970 |
Balance as of June 30, 2024 | $ | (77,994) |  |  | $ | 14,866 |  |  | $ | 12 |  |  | $ | (63,116) |
(1) The preparation of financial statements in conformity with GAAP requires us to make various estimates and assumptions that affect the reporting of net periodic benefit cost, plan assets and plan obligations for each plan at the date of the financial statements. Actual results could differ from these estimates. One significant estimate relates to the calculation of the benefit obligation for each plan. We annually establish the discount rate, which is an estimate of the interest rate at which these benefits could be effectively settled, that is used to determine the present value of the respective plan's benefit obligations as of December 31. The following table shows the changes in the components of our accumulated other comprehensive income (loss), net of tax, for the six-month period ended June 30, 2024:
|  |  | Liability for |  | Foreign |  |
| Net unrealized |  | underfunded |  | currency |  |
| gain (loss) |  | employee |  | translation |  |
| on investments |  | benefit costs(1) |  | adjustment |  | Total
Balance as of January 1, 2024 | (66,967) |  |  | 16,010 |  |  | — |  |  | $ | (50,957) |
Change in accumulated other comprehensive income (loss) before reclassifications | (14,023) |  |  | (1,144) |  |  | 12 |  |  | (15,155) |
Reclassification adjustments from accumulated other comprehensive income (loss) | 2,996 |  |  | — |  |  | — |  |  | 2,996 |
Balance as of June 30, 2024 | $ | (77,994) |  |  | $ | 14,866 |  |  | $ | 12 |  |  | $ | (63,116) |
(1) The preparation of financial statements in conformity with GAAP requires us to make various estimates and assumptions that affect the reporting of net periodic benefit cost, plan assets and plan obligations for each plan at the date of the financial statements. Actual results could differ from these estimates. One significant estimate relates to the calculation of the benefit obligation for each plan. We annually establish the discount rate, which is an estimate of the interest rate at which these benefits could be effectively settled, that is used to determine the present value of the respective plan's benefit obligations as of December 31. Income tax effects are released from accumulated other comprehensive income (loss) for unrealized gains or losses when the gains or losses are realized.

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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/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/220/tableOfContent + Details
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