11. Comprehensive (Loss) Income

Comprehensive (loss) income for the three months ended March 31, 2020 and 2019, was as follows:


	Three Months Ended March 31,
	2020		2019
	(Dollars in thousands)
Net earnings	$	1,162	$	3,968
Foreign currency translation adjustments		(2,558)		130
Pension liability, net of tax of $48 and $38, respectively		138		108
Total comprehensive (loss) income	$	(1,258)	$	4,206

The components of accumulated other comprehensive loss as recorded in the Consolidated Condensed Balance Sheets (Unaudited) were as follows:


	March 31,		December 31,
	2020		2019
	(Dollars in thousands)
Foreign currency translation adjustments	$	(9,591)	$	(7,033)
Pension liability, net of tax		(17,365)		(17,503)
Total accumulated other comprehensive loss	$	(26,956)	$	(24,536)

The following presents a tabular disclosure about changes in accumulated other comprehensive loss during the three months ended March 31, 2020:


	Foreign		Defined
	Currency		Benefit
	Translation		Pension
	Adjustments		Items		Total
Beginning balance, December 31, 2019	$	(7,033)	$	(17,503)	$	(24,536)
Other comprehensive loss before reclassifications		(2,558)		—		(2,558)
Amounts reclassified from accumulated other comprehensive loss		—		138		138
Net current period other comprehensive (loss) income		(2,558)		138		(2,420)
Ending balance, March 31, 2020	$	(9,591)	$	(17,365)	$	(26,956)

The following presents a tabular disclosure about reclassification adjustments out of accumulated other comprehensive loss during the three months ended March 31, 2020:


	Amounts reclassified
	from accumulated other
	comprehensive loss for			Affected line item in the
	the three months ended			statement where net
	March 31, 2020			income is presented

Amortization of defined benefit pension items
Prior service cost	$	(16)	(1)	Other income (expense), net
Actuarial losses		202	(1)	Other income (expense), net
Total before tax		186
Tax benefit		(48)
Net of tax	$	138

⁽¹⁾

These amounts were included in net periodic pension cost. See Note 6 for additional details.