ACCUMULATED OTHER COMPREHENSIVE LOSS

9 Months Ended

Sep. 30, 2020

12. 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, 2019	$	(2,748)	$	—	$	(2,748)
Change during the period ended September 30, 2020:
Before-tax amount		128		—		128
Tax provision		(28)		—		(28)
Reclassification adjustment, net of taxes
Amortization of net loss ⁽¹⁾		57		—		57
Total activity for the period		157		—		157
Balance at September 30, 2020	$	(2,591)	$	—	$	(2,591)

(1)

Reported as part of selling, general and administrative expenses.


			Unrealized
	Pension		Loss On
(in thousands)	Adjustment		Securities		Total
Balance at December 31, 2018	$	(2,178)	$	3	$	(2,175)
Change during the period ended September 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⁾		50		—		50
Net realized gain ⁽²⁾		—		(3)		(3)
Total activity for the period		50		(3)		47
Balance at September 30, 2019	$	(2,532)	$	—	$	(2,532)

(1)

Reported as part of selling, general and administrative expenses.

(2)

Reported as part of interest income.