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Accumulated Other Comprehensive Income
 9 Months Ended
Sep. 30, 2013
Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income

The following tables illustrates changes in the balances of each component of accumulated other comprehensive income, net of tax, for the periods ended September 30, 2013 and 2012:

Three Months Ended September 30, 2013
Unrealized Gains and Losses
On Available-for-Sale
Securities
 
Postretirement
Benefits Plans
 
 
Total
Beginning balance at July 1
$
9,361,879

 
$
(100,878
)
 
$
9,261,001

Other comprehensive income before reclassifications
730,005

 
—

 
730,005

Amounts reclassified from accumulated other comprehensive income
(172,363
)
 
778

 
(171,585
)
Net current-period other comprehensive income
557,642

 
778

 
558,420

Ending balance
$
9,919,521

 
$
(100,100
)
 
$
9,819,421

Three Months Ended September 30, 2012
Unrealized Gains and Losses
On Available-for-Sale
Securities
 
Postretirement
Benefits Plans
 
 
Total
Beginning balance at July 1
$
8,398,867

 
$
(51,051
)
 
$
8,347,816

Other comprehensive income before reclassifications
1,405,803

 
—

 
1,405,803

Amounts reclassified from accumulated other comprehensive income
(65,214
)
 
1,662

 
(63,552
)
Net current-period other comprehensive income
1,340,589

 
1,662

 
1,342,251

Ending balance
$
9,739,456

 
$
(49,389
)
 
$
9,690,067

Nine Months Ended September 30, 2013
Unrealized Gains and Losses
On Available-for-Sale
Securities
 
Postretirement
Benefits Plans
 
 
Total
Beginning balance at January 1
$
8,920,883

 
$
(102,453
)
 
$
8,818,430

Other comprehensive income before reclassifications
1,219,153

 
—

 
1,219,153

Amounts reclassified from accumulated other comprehensive income
(220,515
)
 
2,353

 
(218,162
)
Net current-period other comprehensive income
998,638

 
2,353

 
1,000,991

Ending balance
$
9,919,521

 
$
(100,100
)
 
$
9,819,421

Nine Months Ended September 30, 2012
Unrealized Gains and Losses
On Available-for-Sale
Securities
 
Postretirement
Benefits Plans
 
 
Total
Beginning balance at January 1
$
7,563,541

 
$
(54,376
)
 
$
7,509,165

Other comprehensive income before reclassifications
2,404,087

 
—

 
2,404,087

Amounts reclassified from accumulated other comprehensive income
(228,172
)
 
4,987

 
(223,185
)
Net current-period other comprehensive income
2,175,915

 
4,987

 
2,180,902

Ending balance
$
9,739,456

 
$
(49,389
)
 
$
9,690,067



The following tables provides significant amounts reclassified out of each component of accumulated other comprehensive income for the periods ended September 30, 2013 and 2012:
Three Months Ended September 30, 2013
 
 
 
Details about Accumulated Other
Comprehensive Income Components
Amount Reclassified from
Accumulated Other
Comprehensive Income
 
 Affected Line Item in the Consolidated
Statements of Income
Unrealized gains and losses on available-for-sale securities:
 

 
Net realized gain on investment
$
261,938


 
Other-than-temporary impairments
—


 
Total
$
261,938


Net realized gain on investment
Tax
(89,575
)

Provision for Income Taxes
Net of Tax
$
172,363


 
Accretion (amortization) related to postretirement benefit plans:
 

 
 
Prior year service cost
$
380

 
 
Unrecognized loss
(1,573
)
 
 
Total
$
(1,193
)
 
(a)
Tax
415

 
Provision for Income Taxes
Net of Tax
$
(778
)
 
 
Reclassifications for the period
$
171,585

 
 
Three Months Ended September 30, 2012
 
 
 
 
Details about Accumulated Other
Comprehensive Income Components
Amount Reclassified from
Accumulated Other
Comprehensive Income
 
Affected Line Item in the Consolidated
Statements of Income
Unrealized gains and losses on available-for-sale securities:
 
 
 
Net realized gain on investment
$
99,790

 
 
Other-than-temporary impairments
—

 
 
Total
$
99,790

 
Net realized gain on investment
Tax
(34,576
)
 
Provision for Income Taxes
Net of Tax
$
65,214

 
 
Amortization related to postretirement benefit plans:
 

 
 
Prior year service cost
$
(2,349
)
 
 
Unrecognized loss
(171
)
 
 
Total
$
(2,520
)
 
(a)
Tax
858

 
Provision for Income Taxes
Net of Tax
$
(1,662
)
 
 
Reclassifications for the period
$
63,552

 
 
Nine Months Ended September 30, 2013
 

 
Details about Accumulated Other
Comprehensive Income Components
Amount Reclassified from
Accumulated Other
Comprehensive Income

 Affected Line Item in the Consolidated
Statements of Income
Unrealized gains and losses on available-for-sale securities:
 

 
Net realized gain on investment
$
367,624


 
Other-than-temporary impairments
(34,070
)

 
Total
$
333,554


Net realized gain on investment
Tax
(113,039
)

Provision for Income Taxes
Net of Tax
$
220,515


 
Accretion (amortization) related to postretirement benefit plans:
 


 
Prior year service cost
$
1,139


 
Unrecognized loss
(4,720
)

 
Total
$
(3,581
)

(a)
Tax
1,228


Provision for Income Taxes
Net of Tax
$
(2,353
)

 
Reclassifications for the period
$
218,162


 
Nine Months Ended September 30, 2012
 
 
 
Details about Accumulated Other
Comprehensive Income Components
Amount Reclassified from
Accumulated Other
Comprehensive Income
 
 Affected Line Item in the Consolidated
Statements of Income
Unrealized gains and losses on available-for-sale securities:
 
 
 
Net realized gain on investment
$
434,358

 
 
Other-than-temporary impairments
(76,539
)
 
 
Total
$
357,819

 
Net realized gain on investment
Tax
(129,647
)
 
Provision for Income Taxes
Net of Tax
$
228,172

 
 
Amortization related to postretirement benefit plans:
 

 
 
Prior year service cost
$
(7,047
)
 
 
Unrecognized loss
(511
)
 
 
Total
$
(7,558
)
 
(a)
Tax
2,571

 
Provision for Income Taxes
Net of Tax
$
(4,987
)
 
 
Reclassifications for the period
$
223,185

 
 

(a)
These accumulated other comprehensive income components are not reclassified to net income in their entirety in the same reporting period. The amounts are presented within salaries, employee benefits and payroll taxes on the Consolidated Statements of Income as amortized. Amortization related to postretirement benefit plans is included in the computation of net periodic pension costs, as discussed in Note 5.