Other Comprehensive Income

A summary of other comprehensive income and loss is provided below:



	Before-Tax Amount			Tax (Expense) or Benefit			Net-of-Tax Amount
Three Months Ended June 30, 2017
Interest rate swaps:
Unrealized losses	$	(40,382	)	$	15,329		$	(25,053	)
Defined benefit plans:
Amortization of actuarial losses	64,058			(24,316		)	39,742
Other comprehensive income	$	23,676		$	(8,987	)	$	14,689
Three Months Ended June 30, 2016
Interest rate swaps:
Unrealized losses	$	—		$	—		$	—
Defined benefit plans:
Amortization of actuarial losses	55,268			(20,979		)	34,289
Other comprehensive income	$	55,268		$	(20,979	)	$	34,289




	Before-Tax Amount		Tax (Expense) or Benefit			Net-of-Tax Amount
Nine Months Ended June 30, 2017
Interest rate swaps:
Unrealized gains	$	118,606	$	(45,023	)	$	73,583
Defined benefit plans:
Amortization of actuarial losses	192,174		(72,948		)	119,226
Other comprehensive income	$	310,780	$	(117,971	)	$	192,809
Nine Months Ended June 30, 2016
Interest rate swaps:
Unrealized losses	$	—	$	—		$	—
Defined benefit plans:
Amortization of actuarial losses	165,804		(62,937		)	102,867
Other comprehensive income	$	165,804	$	(62,937	)	$	102,867

The amortization of actuarial losses is included as a component of net periodic pension and postretirement benefit cost in operations and maintenance expense.

Reconciliation of Other Accumulated Comprehensive Income (Loss)



	Accumulated Other Comprehensive Income (Loss)
Balance at September 30, 2016	$	(2,497,231	)
Other comprehensive income	192,809
Balance at June 30, 2017	$	(2,304,422	)