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Note 10 - Comprehensive Income (Loss) | 12 Months Ended
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Dec. 31, 2018
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] |
10. | COMPREHENSIVE INCOME (LOSS)
Prior to the Company’s January 1, 2018 adoption of ASU 2016 - 01, unrealized gains and losses in fair market value were presented as a component of Accumulated Other Comprehensive Income in stockholders’ equity, and only realized gains and losses and declines in value judged to be other-than-temporary on available-for-sale securities, were included in the determination of net income. In accordance with the adoption of ASU 2016 - 01 on January 1, 2018, unrealized market gains and losses on equity securities are categorized in our consolidated statements of operations as non-operating income (expense) for the current period. The accumulated balance of unrealized gains and losses recorded in Other Comprehensive Income at December 31, 2017 was re-categorized to retained earnings in conjunction with our adoption of the new standard. The following table summarizes the changes in accumulated balances of other comprehensive income for the years ended December 31, 2018 and 2017:
|  | Unrealized gains and losses on available-for-sale securities |
|  | (in thousands) |
Balance at January 1, 2017, net of tax of $4,576 |  | $ | 7,476 |
Other comprehensive income before reclassifications, net of tax of $(687) |  |  | 2,001 |
Amounts reclassified from accumulated other comprehensive income, net of tax of $(1,310) |  |  | (2,033 | )
Net other comprehensive income (loss) |  |  | (32 | )
Balance at December 31, 2017, net of tax of $2,579 |  |  | 7,444 |
Cumulative effect adjustment – ASU 2016-01 |  |  | (7,444 | )
Net other comprehensive income (loss) |  |  | (7,444 | )
Balance at December 31, 2018 |  | $ | - |
The following table provides details about reclassifications out of accumulated other comprehensive income for the year ended December 31, 2018 and 2017:
Details about Accumulated Other |  | Amounts Reclassified from Accumulated Other Comprehensive Income |  | Statement of Operations
Comprehensive Income Component |  | 2018 |  |  | 2017 |  | Classification
|  | (in thousands) |  |
Unrealized gains and losses on available-for-sale securities: |  |  |  |  |  |  |  |  |
Unrealized gains and losses on securities sold |  | $ | - |  |  | $ | 3,385 |  | Non-operating income
Impairment expense |  |  | - |  |  |  | (42 | ) | Non-operating income
Total before tax |  |  | - |  |  |  | 3,343 |  | Income before income taxes
Tax expense |  |  | - |  |  |  | (1,310 | ) | Income tax expense
Total after tax |  | $ | - |  |  | $ | 2,033 |  | Net 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 + Details
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