ACCUMULATED OTHER COMPREHENSIVE LOSS

6 Months Ended

Jun. 30, 2019

13. ACCUMULATED OTHER COMPREHENSIVE LOSS

Accumulated other comprehensive loss consists of the following:


			Unrealized
	Pension		Loss On
(in thousands)	Adjustment		Securities		Total
Balance at December 31, 2018	$	(2,178)		3	$	(2,175)
Change during the period ended June 30, 2019:
Adoption of accounting standard (Note 2)		(404)		(10)		(414)
Before-tax amount		—		13		13
Tax provision		—		(3)		(3)
Reclassification adjustment, net of taxes
Amortization of net loss ⁽¹⁾		34		—		34
Net realized gain ⁽²⁾		—		(3)		(3)
Total activity for the period		34		(3)		31
Balance at June 30, 2019	$	(2,548)		—	$	(2,548)

(1)

Reported as part of selling, general and administrative expenses.

(2)

Reported as part of interest income.


			Unrealized
	Pension		Loss On
(in thousands)	Adjustment		Securities		Total
Balance at December 31, 2017	$	(1,936)	$	(44)	$	(1,980)
Change during the period ended June 30, 2018:
Before-tax amount		—		(3)		(3)
Tax provision		—		1		1
Reclassification adjustment, net of taxes
Amortization of net loss ⁽¹⁾		34		—		34
Net realized loss ⁽²⁾		—		18		18
Total activity for the period		34		16		50
Balance at June 30, 2018	$	(1,902)	$	(28)	$	(1,930)

(1)

Reported as part of selling, general and administrative expenses.

(2)

Reported as part of interest income.