Accumulated Other Comprehensive Loss

9 Months Ended

Sep. 30, 2017

Comprehensive income is a measure of income which includes both net income and other comprehensive income. Other comprehensive income results from items deferred from recognition into our Consolidated Statements of Income 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 Loss for the nine months ended September 30, 2017, 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
December 31, 2016, beginning balance	$	660	$	(37,523	)	$	212	$	(36,651	)
Other comprehensive income, net of tax ⁽¹⁾	14		204			—		218
September 30, 2017, ending balance, net of tax	$	674	$	(37,319	)	$	212	$	(36,433	)

⁽¹⁾

For the nine months ended September 30, 2017, the actuarial loss recognized in the Condensed Consolidated Statements of Income and Comprehensive Income (Loss) as a component of net periodic pension cost of $0.8 million (see Note 2), was partially offset by the effect of fiscal second quarter pension curtailment of $0.6 million. There was no intraperiod income tax allocation and the deferred tax benefit was fully offset by a valuation allowance.