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Accumulated Other Comprehensive Income | 12 Months Ended
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Dec. 31, 2016
Accumulated Other Comprehensive Income |
Note 16. | Accumulated Other Comprehensive Income
The following table presents the changes in AOCI, net of tax and by component, during the periods indicated:
(Amounts in thousands) |  | Unrealized Gains (Losses) on Available-for-Sale Securities |  |  | Employee Benefit Plans |  |  | Total |
Balance January 1, 2014 |  | $ | (13,640 | ) |  | $ | (1,100 | ) |  | $ | (14,740 | )
Other comprehensive income (loss) before reclassifications |  |  | 8,051 |  |  |  | (401 | ) |  |  | 7,650 |
Reclassified from AOCI |  |  | 1,323 |  |  |  | 162 |  |  |  | 1,485 |
Other comprehensive income (loss), net |  |  | 9,374 |  |  |  | (239 | ) |  |  | 9,135 |
Balance December 31, 2014 |  | $ | (4,266 | ) |  | $ | (1,339 | ) |  | $ | (5,605 | )
Balance January 1, 2015 |  | $ | (4,266 | ) |  | $ | (1,339 | ) |  | $ | (5,605 | )
Other comprehensive income (loss) before reclassifications |  |  | 471 |  |  |  | (226 | ) |  |  | 245 |
Reclassified from AOCI |  |  | (90 | ) |  |  | 203 |  |  |  | 113 |
Other comprehensive income (loss), net |  |  | 381 |  |  |  | (23 | ) |  |  | 358 |
Balance December 31, 2015 |  | $ | (3,885 | ) |  | $ | (1,362 | ) |  | $ | (5,247 | )
Balance January 1, 2016 |  | $ | (3,885 | ) |  | $ | (1,362 | ) |  | $ | (5,247 | )
Other comprehensive income (loss) before reclassifications |  |  | 647 |  |  |  | (276 | ) |  |  | 371 |
Reclassified from AOCI |  |  | 2,694 |  |  |  | 171 |  |  |  | 2,865 |
Other comprehensive income (loss), net |  |  | 3,341 |  |  |  | (105 | ) |  |  | 3,236 |
Balance December 31, 2016 |  | $ | (544 | ) |  | $ | (1,467 | ) |  | $ | (2,011 | )
The following table presents reclassifications out of AOCI, by component, during the periods indicated:
|  | Year Ended December 31, |  |  | Income Statement
(Amounts in thousands) |  | 2016 |  |  | 2015 |  |  | 2014 |  |  | Line Item Affected
Available-for-sale securities |  |  |  |  |  |  |  |  |  |  |  |  |  |
(Gains) losses recognized |  |  | (335 | ) |  |  | (144 | ) |  |  | 1,385 |  |  | Net gain (loss) on sale of securities
OTTI recognized |  |  | 4,646 |  |  |  | — |  |  |  | 737 |  |  | Net impairment losses recognized in earnings
Reclassified out of AOCI, before tax |  |  | 4,311 |  |  |  | (144 | ) |  |  | 2,122 |  |  | Income before income taxes
Income tax (expense) benefit |  |  | (1,617 | ) |  |  | 54 |  |  |  | (799 | ) |  | Income tax expense
Reclassified out of AOCI, net of tax |  |  | 2,694 |  |  |  | (90 | ) |  |  | 1,323 |  |  | Net income
Employee benefit plans |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of prior service cost |  |  | 226 |  |  |  | 260 |  |  |  | 260 |  |  | (1)
Amortization of net actuarial loss |  |  | 47 |  |  |  | 66 |  |  |  | — |  |  | (1)
Reclassified out of AOCI, before tax |  |  | 273 |  |  |  | 326 |  |  |  | 260 |  |  | Income before income taxes
Income tax expense |  |  | (102 | ) |  |  | (123 | ) |  |  | (98 | ) |  | Income tax expense
Reclassified out of AOCI, net of tax |  |  | 171 |  |  |  | 203 |  |  |  | 162 |  |  | Net income
Total reclassified out of AOCI, net of tax |  | $ | 2,865 |  |  | $ | 113 |  |  | $ | 1,485 |  |  | Net income
(1) | Amortization is included in net periodic pension cost. See Note 13, “Employee Benefit 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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