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Accumulated Other Comprehensive Loss
6 Months Ended
Jul. 02, 2016
Equity [Abstract]  
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Loss
Comprehensive income (loss) is a measure of income (loss) which includes both net income (loss) and other comprehensive income (loss). Other comprehensive income (loss) results from items deferred from recognition into our Consolidated Statements of Operations and Comprehensive Income (Loss). Accumulated other comprehensive loss is separately presented on our Consolidated Balance Sheets as part of common stockholders’ deficit.
The changes in balances for each component of Accumulated Other Comprehensive Income (Loss) for the quarter ended July 2, 2016, were as follows (in thousands):
 
Foreign currency, net
of tax
 
Defined
benefit pension
plan, net of tax
 
Other,
net of tax
 
Total Accumulated Other Comprehensive Loss
January 2, 2016, beginning balance
$
396

 
$
(35,382
)
 
$
212

 
$
(34,774
)
Other comprehensive income (loss), net of tax (1)
306

 
(11,738
)
 

 
(11,432
)
July 2, 2016, ending balance, net of tax
$
702

 
$
(47,120
)
 
$
212

 
$
(46,206
)
(1) 
For the six months ended July 2, 2016, there was $0.4 million of actuarial loss recognized in the statements of operations as a component of net periodic pension cost, which reduced the $12.2 million loss recognized in Other Comprehensive Loss as a result of the pension curtailment (see Note 2). There was no intraperiod income tax allocation and the deferred tax benefit was fully offset by a valuation allowance.