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Accumulated Comprehensive Income | 9 Months Ended
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Sep. 30, 2021
Accumulated Comprehensive Income [Abstract] |
Accumulated Comprehensive Income | Note 8 – Accumulated Comprehensive Income The following tables present the changes in accumulated other comprehensive income by component, net of tax, for the three and nine months ended September 30, 2021 and 2020 (in thousands):
|  | Nine months ended September 30, 2021 |
|  | Unrealized gain (loss) on available for sale securities (a) |  |  | Defined Benefit Pension Items (a) |  |  | Unrealized loss on interest rate swap (a) |  |  | Total |
Balance as of December 31, 2020 |  | $ | 6,058 |  |  | $ | (3,462 | ) |  | $ | (9 | ) |  | $ | 2,587 |
Other comprehensive income (loss) before reclassifications (net of tax) |  |  | (2,827 | ) |  |  | - |  |  |  | 1,175 |  |  |  | (1,652 | )
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) |  |  | (167 | ) |  |  | 201 |  |  |  | - |  |  |  | 34 |
Net current period other comprehensive income (loss) |  |  | (2,994 | ) |  |  | 201 |  |  |  | 1,175 |  |  |  | (1,618 | )
Balance as of September 30, 2021 |  | $ | 3,064 |  |  | $ | (3,261 | ) |  | $ | 1,166 |  |  | $ | 969 |
|  | Nine months ended September 30, 2020 |
|  | Unrealized gain (loss) on available for sale securities (a) |  |  | Defined Benefit Pension Items (a) |  |  | Unrealized loss on interest rate swap (a) |  |  | Total |
Balance as of December 31, 2019 |  | $ | 2,290 |  |  | $ | (2,919 | ) |  | $ | - |  |  | $ | (629 | )
Other comprehensive income (loss) before reclassifications (net of tax) |  |  | 3,705 |  |  |  | - |  |  |  | (353 | ) |  |  | 3,352 |
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) |  |  | (239 | ) |  |  | 381 |  |  |  | - |  |  |  | 142 |
Net current period other comprehensive income (loss) |  |  | 3,466 |  |  |  | 381 |  |  |  | (353 | ) |  |  | 3,494 |
Balance as of September 30, 2020 |  | $ | 5,756 |  |  | $ | (2,538 | ) |  | $ | (353 | ) |  | $ | 2,865 |
|  | Three months ended September 30, 2021 |
|  | Unrealized gain (loss) on available for sale securities (a) |  |  | Defined Benefit Pension Items (a) |  |  | Unrealized loss on interest rate swap (a) |  |  | Total |
Balance as of June 30, 2021 |  | $ | 3,923 |  |  | $ | (3,326 | ) |  | $ | 1,013 |  |  | $ | 1,610 |
Other comprehensive income (loss) before reclassifications (net of tax) |  |  | (731 | ) |  |  | - |  |  |  | 153 |  |  |  | (578 | )
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) |  |  | (128 | ) |  |  | 65 |  |  |  | - |  |  |  | (63 | )
Net current period other comprehensive income (loss) |  |  | (859 | ) |  |  | 65 |  |  |  | 153 |  |  |  | (641 | )
Balance as of September 30, 2021 |  | $ | 3,064 |  |  | $ | (3,261 | ) |  | $ | 1,166 |  |  | $ | 969 |
|  | Three months ended September 30, 2020 |
|  | Unrealized gain (loss) on available for sale securities (a) |  |  | Defined Benefit Pension Items (a) |  |  | Unrealized loss on interest rate swap (a) |  |  | Total |
Balance as of June 30, 2020 |  | $ | 5,938 |  |  | $ | (2,585 | ) |  | $ | (446 | ) |  | $ | 2,907 |
Other comprehensive income (loss) before reclassifications (net of tax) |  |  | (35 | ) |  |  | - |  |  |  | 93 |  |  |  | 58 |
Amounts reclassified from accumulated other comprehensive income (loss) (net of tax) |  |  | (147 | ) |  |  | 47 |  |  |  | - |  |  |  | (100 | )
Net current period other comprehensive income (loss) |  |  | (182 | ) |  |  | 47 |  |  |  | 93 |  |  |  | (42 | )
Balance as of September 30, 2020 |  | $ | 5,756 |  |  | $ | (2,538 | ) |  | $ | (353 | ) |  | $ | 2,865 |
(a) Amounts in parentheses indicate debits on the Consolidated Balance Sheet. The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2021 and 2020 (in thousands):
Details about accumulated other comprehensive income (loss) |  | Amount reclassified from accumulated comprehensive income (loss) (a) |  | Affected line item in the Consolidated Statement of Income
|  | Three Months Ended September 30, |  |
|  | 2021 |  |  | 2020 |  |
Unrealized gains and losses on available for sale securities |  |  |  |  |  |  |
|  | $ | 162 |  |  | $ | 185 |  | Available for sale securities gains, net
|  |  | (34 | ) |  |  | (38 | ) | Provision for income taxes
|  | $ | 128 |  |  | $ | 147 |  |
Defined benefit pension items |  |  |  |  |  |  |  |  |
|  | $ | (81 | ) |  | $ | (59 | ) | Other expenses
|  |  | 16 |  |  |  | 12 |  | Provision for income taxes
|  | $ | (65 | ) |  | $ | (47 | ) |
Total reclassifications |  | $ | 63 |  |  | $ | 100 |  |
Nine Months Ended September 30,
|  | 2021 |  |  | 2020 |  |
Unrealized gains and losses on available for sale securities |  |  |  |  |  |  |
|  | $ | 212 |  |  | $ | 302 |  | Available for sale securities gains, net
|  |  | (45 | ) |  |  | (63 | ) | Provision for income taxes
|  | $ | 167 |  |  | $ | 239 |  |
Defined benefit pension items |  |  |  |  |  |  |  |  |
|  | $ | (254 | ) |  | $ | (482 | ) | Other expenses
|  |  | 53 |  |  |  | 101 |  | Provision for income taxes
|  | $ | (201 | ) |  | $ | (381 | ) |
Total reclassifications |  | $ | (34 | ) |  | $ | (142 | ) |
(a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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