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Accumulated Comprehensive (Loss) Income | 9 Months Ended
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Sep. 30, 2022
Accumulated Comprehensive (Loss) Income [Abstract] |
Accumulated Comprehensive Income | Note 8 – Accumulated Comprehensive (Loss) 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, 2022 and 2021 (in thousands):
|  | Nine months ended September 30, 2022 |
|  | 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, 2021 |  | $ | 304 |  |  | $ | (1,968 | ) |  | $ | 1,509 |  |  | $ | (155 | )
Other comprehensive (loss) income before reclassifications (net of tax) |  |  | (39,959 | ) |  |  | - |  |  |  | 4,185 |  |  |  | (35,774 | )
Amounts reclassified from accumulated other comprehensive loss (net of tax) |  |  | 5 |  |  |  | 57 |  |  |  | 12 |  |  |  | 74 |
Net current period other comprehensive (loss) income |  |  | (39,954 | ) |  |  | 57 |  |  |  | 4,197 |  |  |  | (35,700 | )
Balance as of September 30, 2022 |  | $ | (39,650 | ) |  | $ | (1,911 | ) |  | $ | 5,706 |  |  | $ | (35,855 | )
|  | 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 (loss) income before reclassifications (net of tax) |  |  | (2,827 | ) |  |  | - |  |  |  | 1,091 |  |  |  | (1,736 | )
Amounts reclassified from accumulated other comprehensive income (net of tax) |  |  | (167 | ) |  |  | 201 |  |  |  | 84 |  |  |  | 118 |
Net current period other comprehensive (loss) income |  |  | (2,994 | ) |  |  | 201 |  |  |  | 1,175 |  |  |  | (1,618 | )
Balance as of September 30, 2021 |  | $ | 3,064 |  |  | $ | (3,261 | ) |  | $ | 1,166 |  |  | $ | 969 |
|  | Three months ended September 30, 2022 |
|  | 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, 2022 |  | $ | (28,928 | ) |  | $ | (1,930 | ) |  | $ | 4,299 |  |  | $ | (26,559 | )
Other comprehensive (loss) income before reclassifications (net of tax) |  |  | (10,727 | ) |  |  | - |  |  |  | 1,444 |  |  |  | (9,283 | )
Amounts reclassified from accumulated other comprehensive loss (net of tax) |  |  | 5 |  |  |  | 19 |  |  |  | (37 | ) |  |  | (13 | )
Net current period other comprehensive (loss) income |  |  | (10,722 | ) |  |  | 19 |  |  |  | 1,407 |  |  |  | (9,296 | )
Balance as of September 30, 2022 |  | $ | (39,650 | ) |  | $ | (1,911 | ) |  | $ | 5,706 |  |  | $ | (35,855 | )
|  | 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 (loss) income before reclassifications (net of tax) |  |  | (731 | ) |  |  | - |  |  |  | 123 |  |  |  | (608 | )
Amounts reclassified from accumulated other comprehensive income (net of tax) |  |  | (128 | ) |  |  | 65 |  |  |  | 30 |  |  |  | (33 | )
Net current period other comprehensive (loss) income |  |  | (859 | ) |  |  | 65 |  |  |  | 153 |  |  |  | (641 | )
Balance as of September 30, 2021 |  | $ | 3,064 |  |  | $ | (3,261 | ) |  | $ | 1,166 |  |  | $ | 969 |
(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, 2022 and 2021 (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, |  |
|  | 2022 |  |  | 2021 |  |
Unrealized gains and losses on available for sale securities |  |  |  |  |  |  |
|  | $ | (6 | ) |  | $ | 162 |  | Available for sale securities gains, net
|  |  | 1 |  |  |  | (34 | ) | Provision for income taxes
|  | $ | (5 | ) |  | $ | 128 |  |
Defined benefit pension items |  |  |  |  |  |  |  |  |
|  | $ | (24 | ) |  | $ | (81 | ) | Other expenses
|  |  | 5 |  |  |  | 16 |  | Provision for income taxes
|  | $ | (19 | ) |  | $ | (65 | ) |
Unrealized gain (loss) on interest rate swap |  | $ | 47 |  |  | $ | (38 | ) | Interest expense
|  |  | (10 | ) |  |  | 8 |  | Provision for income taxes
|  | $ | 37 |  |  | $ | (30 | ) |
Total reclassifications |  | $ | 13 |  |  | $ | 33 |  |
Nine Months Ended September 30,
|  | 2022 |  |  | 2021 |  |
Unrealized gains and losses on available for sale securities |  |  |  |  |  |  |
|  | $ | (6 | ) |  | $ | 212 |  | Available for sale securities gains, net
|  |  | 1 |  |  |  | (45 | ) | Provision for income taxes
|  | $ | (5 | ) |  | $ | 167 |  |
Defined benefit pension items |  |  |  |  |  |  |  |  |
|  | $ | (72 | ) |  | $ | (254 | ) | Other expenses
|  |  | 15 |  |  |  | 53 |  | Provision for income taxes
|  | $ | (57 | ) |  | $ | (201 | ) |
Unrealized loss on interest rate swap |  | $ | (15 | ) |  | $ | (106 | ) | Interest expense
|  |  | 3 |  |  |  | 22 |  | Provision for income taxes
|  | $ | (12 | ) |  | $ | (84 | ) |
Total reclassifications |  | $ | (74 | ) |  | $ | (118 | ) |
(a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income

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