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Comprehensive Income (Loss) (Tables) | 9 Months Ended
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Sep. 30, 2021
Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Schedule of Comprehensive Income | The following table presents the components of other comprehensive income (loss) for the three and nine month periods ended September 30, 2021 and 2020:
Schedule of Comprehensive (Loss) Income
| Three Months Ended September 30 |  | Nine Months Ended September 30,
|  |  | Tax |  |  |  |  |  | Tax |  |
| Before-Tax |  | (Expense) |  | Net-of-Tax |  | Before-Tax |  | Benefit |  | Net-of-Tax
| Amount |  | Benefit |  | Amount |  | Amount |  | (Expense) |  | Amount
2021 |  |  |  |  |  |  |  |  |  |  |
Net Unrealized Securities Holding Loss on Securities Available-for-Sale Arising During the Period | $ | (1,719) |  |  | $ | 440 |  |  | $ | (1,279) |  |  | $ | (5,333) |  |  | $ | 1,364 |  |  | $ | (3,969) |
Net Unrealized Gain on Cash Flow Swap | 245 |  |  | (62) |  |  | 183 |  |  | 1,281 |  |  | (327) |  |  | 954 |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense | (34) |  |  | 9 |  |  | (25) |  |  | (92) |  |  | 24 |  |  | (68) |
Amortization of Net Retirement Plan Actuarial Loss | 22 |  |  | (5) |  |  | 17 |  |  | 68 |  |  | (17) |  |  | 51 |
Amortization of Net Retirement Plan Prior Service Cost | 59 |  |  | (16) |  |  | 43 |  |  | 175 |  |  | (46) |  |  | 129 |
Other Comprehensive Loss | $ | (1,427) |  |  | $ | 366 |  |  | $ | (1,061) |  |  | $ | (3,901) |  |  | $ | 998 |  |  | $ | (2,903) |
2020 |  |  |  |  |  |  |  |  |  |  |
Net Unrealized Securities Holding (Loss) Gain on Securities Available-for-Sale Arising During the Period | $ | (397) |  |  | $ | 101 |  |  | $ | (296) |  |  | $ | 7,823 |  |  | $ | (2,000) |  |  | $ | 5,823 |
Net Unrealized Gain on Cash Flow Swap | 317 |  |  | (79) |  |  | 238 |  |  | 48 |  |  | (11) |  |  | 37 |
Amortization of Net Retirement Plan Actuarial Loss | 57 |  |  | (15) |  |  | 42 |  |  | 171 |  |  | (44) |  |  | 127 |
Amortization of Net Retirement Plan Prior Service Cost | 53 |  |  | (14) |  |  | 39 |  |  | 159 |  |  | (42) |  |  | 117 |
Other Comprehensive Income | $ | 30 |  |  | $ | (7) |  |  | $ | 23 |  |  | $ | 8,201 |  |  | $ | (2,097) |  |  | $ | 6,104 |
Changes in Accumulated Other Comprehensive Income By Component | The following table presents the changes in accumulated other comprehensive income (loss) by component:
Changes in Accumulated Other Comprehensive Income (Loss) by Component (1)
| Unrealized (Loss) and Gain on Available-for-Sale Securities |  | Unrealized Gain (Loss) on Cash Flow Swap |  | Defined Benefit Plan Items |  | Total
|  |  | Net Actuarial Loss |  | Net Prior Service Cost |
For the Quarter-To-Date periods ended: |  |  |  |  |  |  |  |  |
June 30, 2021 | $ | 3,109 |  |  | $ | 1,213 |  |  | $ | (5,895) |  |  | $ | (1,085) |  |  | $ | (2,658) |
Other comprehensive income or loss before reclassifications | (1,279) |  |  | 183 |  |  | — |  |  | — |  |  | (1,096) |
Amounts reclassified from accumulated other comprehensive income | — |  |  | (25) |  |  | 17 |  |  | 43 |  |  | 35 |
Net current-period other comprehensive income | (1,279) |  |  | 158 |  |  | 17 |  |  | 43 |  |  | (1,061) |
September 30, 2021 | $ | 1,830 |  |  | $ | 1,371 |  |  | $ | (5,878) |  |  | $ | (1,042) |  |  | $ | (3,719) |
June 30, 2020 | $ | 6,584 |  |  | $ | (201) |  |  | $ | (5,762) |  |  | $ | (897) |  |  | $ | (276) |
Other comprehensive income or loss before reclassifications | (296) |  |  | 238 |  |  | — |  |  | — |  |  | (58) |
Amounts reclassified from accumulated other comprehensive income | — |  |  | — |  |  | 42 |  |  | 39 |  |  | 81 |
Net current-period other comprehensive income | (296) |  |  | 238 |  |  | 42 |  |  | 39 |  |  | 23 |
September 30, 2020 | $ | 6,288 |  |  | $ | 37 |  |  | $ | (5,720) |  |  | $ | (858) |  |  | $ | (253) |
For the Year-To-Date periods ended: |  |  |  |  |  |  |  |  |
December 31, 2020 | $ | 5,799 |  |  | $ | 485 |  |  | $ | (5,929) |  |  | $ | (1,171) |  |  | $ | (816) |
Other comprehensive income or loss before reclassifications | (3,969) |  |  | 954 |  |  | — |  |  | — |  |  | (3,015) |
Amounts reclassified from accumulated other comprehensive income | — |  |  | (68) |  |  | 51 |  |  | 129 |  |  | 112 |
Net current-period other comprehensive income | (3,969) |  |  | 886 |  |  | 51 |  |  | 129 |  |  | (2,903) |
September 30, 2021 | $ | 1,830 |  |  | $ | 1,371 |  |  | $ | (5,878) |  |  | $ | (1,042) |  |  | $ | (3,719) |
December 31, 2019 | $ | 465 |  |  | $ | — |  |  | $ | (5,847) |  |  | $ | (975) |  |  | $ | (6,357) |
Other comprehensive income or loss before reclassifications | 5,823 |  |  | 37 |  |  | — |  |  | — |  |  | 5,860 |
Amounts reclassified from accumulated other comprehensive income | — |  |  | — |  |  | 127 |  |  | 117 |  |  | 244 |
Net current-period other comprehensive income | 5,823 |  |  | 37 |  |  | 127 |  |  | 117 |  |  | 6,104 |
September 30, 2020 | $ | 6,288 |  |  | $ | 37 |  |  | $ | (5,720) |  |  | $ | (858) |  |  | $ | (253) |
(1) All amounts are net of tax.
Reclassification out of Accumulated Other Comprehensive Income | The following table presents the reclassifications out of accumulated other comprehensive income (loss):
Reclassifications Out of Accumulated Other Comprehensive Income (Loss)
Details about Accumulated Other Comprehensive Income (Loss) Components |  | Amounts Reclassified from Accumulated Other Comprehensive Income (Loss) |  | Affected Line Item in the Statement Where Net Income Is Presented
For the Quarter-to-date periods ended: |  |  |  |
September 30, 2021 |  |  |  |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense |  | $ | 34 |  |  | Interest expense
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | (59) |  | (1) | Salaries and Employee Benefits
Actuarial loss |  | (22) |  | (1) | Salaries and Employee Benefits
|  | (47) |  |  | Total before Tax
|  | 12 |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | (35) |  |  | Net of Tax
September 30, 2020 |  |  |  |
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | $ | (53) |  | (1) | Salaries and Employee Benefits
Actuarial loss |  | (57) |  | (1) | Salaries and Employee Benefits
|  | (110) |  |  | Total before Tax
|  | 29 |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | (81) |  |  | Net of Tax
For the Year-to-date periods ended: |  |  |  |
September 30, 2021 |  |  |  |
Reclassification of Net Unrealized Gain on Cash Flow Hedge Agreements to Interest Expense |  | $ | 92 |  |  |
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | (175) |  | (1) | Salaries and Employee Benefits
Actuarial loss |  | (68) |  | (1) | Salaries and Employee Benefits
|  | (151) |  |  | Total before Tax
|  | 39 |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | (112) |  |  | Net of Tax
Total reclassifications for the period |  | $ | (112) |  |  | Net of Tax
September 30, 2020 |  |  |  |
Amortization of defined benefit pension items: |  |  |  |
Prior-service costs |  | $ | (159) |  | (1) | Salaries and Employee Benefits
Actuarial loss |  | (171) |  | (1) | Salaries and Employee Benefits
|  | (330) |  |  | Total before Tax
|  | 86 |  |  | Provision for Income Taxes
Total reclassifications for the period |  | $ | (244) |  |  | Net of Tax
(1) These accumulated other comprehensive income (loss) components are included in the computation of net periodic pension cost.

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- Definition Tabular disclosure of components of comprehensive income (loss). Includes, but is not limited to, foreign currency translation adjustments, foreign currency transactions designated as economic hedges of a net investment in foreign entity, gain (loss) and prior service cost (credit) for pension plans and other postretirement benefit plans. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=124509347&loc=d3e526-108580 + Details
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