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Comprehensive Income | 9 Months Ended
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Sep. 30, 2014
Stockholders' Equity Note [Abstract] |
Comprehensive Income (Loss) Note [Text Block] |
12. | Comprehensive Income
Comprehensive income for the three and nine months ended September 30, 2014 and 2013, was as follows:
|  | Three Months Ended September 30, |  | Nine Months Ended September 30, |
|  | 2014 |  | 2013 |  | 2014 |  | 2013 |
|  | (Dollars in thousands) |
Net earnings |  | $ | 5,545 |  | $ | 5,601 |  | $ | 11,296 |  | $ | 10,991 |
Foreign currency translation adjustments |  |  | (1,426) |  |  | 470 |  |  | (796) |  |  | (1,557) |
Pension liability, net of tax of $69, $172, $207, and $492, respectively |  |  | 107 |  |  | 269 |  |  | 323 |  |  | 770 |
Total comprehensive income |  | $ | 4,226 |  | $ | 6,340 |  | $ | 10,823 |  | $ | 10,204 |
The components of accumulated other comprehensive loss as recorded in the Consolidated Condensed Balance Sheets (Unaudited) were as follows:
|  | September 30, |  | December 31, |
|  | 2014 |  | 2013 |
|  | (Dollars in thousands) |
Foreign currency translation adjustments |  | $ | (1,599) |  | $ | (934) |
Pension liability, net of tax |  |  | (8,165) |  |  | (8,488) |
Total accumulated other comprehensive loss |  | $ | (9,764) |  | $ | (9,422) |
The following presents a tabular disclosure about changes in accumulated other comprehensive loss during the nine months ended September 30, 2014:
|  | Foreign Currency Translation Adjustments |  | Defined Benefit Pension Items |  | Total |
Beginning balance, December 31, 2013 |  | $ | (934) |  | $ | (8,488) |  | $ | (9,422) |
Other comprehensive income before reclassifications |  |  | (665) |  |  | - |  |  | (665) |
Amounts reclassified from accumulated other comprehensive loss |  |  | - |  |  | 323 |  |  | 323 |
Net current period other comprehensive income |  |  | (665) |  |  | 323 |  |  | (342) |
Ending balance, September 30, 2014 |  | $ | (1,599) |  | $ | (8,165) |  | $ | (9,764) |
The following presents a tabular disclosure about reclassification adjustments out of accumulated other comprehensive loss during the nine months ended September 30, 2014:
|  | Amounts reclassified from accumulated other comprehensive loss for the nine months ended September 30, 2014 |  | Affected line item in the statement where net income is presented |
Amortization of defined benefit pension items |  |  |  |  |  |  |
Prior service cost |  | $ | (84) |  |  | (1) |
Actuarial losses |  |  | 614 |  |  | (1) |
Total before tax |  |  | 530 |  |  |  |
Tax benefit |  |  | (207) |  |  |  |
Net of tax |  | $ | 323 |  |  |  |
| (1) | These amounts were included in the computation of net periodic pension cost. See Note 7 for additional details.

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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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669619-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e716-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e709-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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