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Change in Accumulated Other Comprehensive Income (Loss) | 9 Months Ended
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Sep. 30, 2023
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] |
Change in Accumulated Other Comprehensive Income (Loss) | NOTE 10. Change in Accumulated Other Comprehensive Income (Loss) Accumulated other comprehensive income (loss) includes unrealized gains and losses on available for sale securities and changes in benefit obligations and plan assets for the post retirement benefit plan. Changes to accumulated other comprehensive income (loss) are presented net of their tax effect as a component of equity. Reclassifications out of accumulated other comprehensive income (loss) are recorded in the Consolidated Statements of Income either as a gain or loss. Changes to accumulated other comprehensive income (loss) by component are shown in the following table for the periods indicated:
|  | Three Months Ended |
|  | September 30, |
|  | 2023 |  |  | 2022 |
|  | Unrealized Gains and Losses on Available for Sale Securities |  |  | Change in Benefit Obligations and Plan Assets for the Post Retirement Benefit Plan |  |  | Total |  |  | Unrealized Gains and Losses on Available for Sale Securities |  |  | Change in Benefit Obligations and Plan Assets for the Post Retirement Benefit Plan |  |  | Total |
|  | (dollars in thousands) |  |  | (dollars in thousands) |
July 1 |  | $ | (19,430 | ) |  | $ | 14 |  |  | $ | (19,416 | ) |  | $ | (16,775 | ) |  | $ | 19 |  |  | $ | (16,756 | )
Other comprehensive (loss) before reclassifications |  |  | (5,237 | ) |  |  | — |  |  |  | (5,237 | ) |  |  | (6,401 | ) |  |  | — |  |  |  | (6,401 | )
Reclassifications |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 737 |  |  |  | — |  |  |  | 737 |
Tax effect of current period changes |  |  | 1,100 |  |  |  | — |  |  |  | 1,100 |  |  |  | 1,189 |  |  |  | — |  |  |  | 1,189 |
Current period changes net of taxes |  |  | (4,137 | ) |  |  | — |  |  |  | (4,137 | ) |  |  | (4,475 | ) |  |  | — |  |  |  | (4,475 | )
September 30 |  | $ | (23,567 | ) |  | $ | 14 |  |  | $ | (23,553 | ) |  | $ | (21,250 | ) |  | $ | 19 |  |  | $ | (21,231 | )
|  | Nine Months Ended |
|  | September 30, |
|  | 2023 |  |  | 2022 |
|  | Unrealized Gains and Losses on Available for Sale Securities |  |  | Change in Benefit Obligations and Plan Assets for the Post Retirement Benefit Plan |  |  | Total |  |  | Unrealized Gains and Losses on Available for Sale Securities |  |  | Change in Benefit Obligations and Plan Assets for the Post Retirement Benefit Plan |  |  | Total |
|  | (dollars in thousands) |  |  | (dollars in thousands) |
January 1 |  | $ | (20,465 | ) |  | $ | 19 |  |  | $ | (20,446 | ) |  | $ | (174 | ) |  | $ | 19 |  |  | $ | (155 | )
Other comprehensive income (loss) before reclassifications |  |  | (3,927 | ) |  |  | (8 | ) |  |  | (3,935 | ) |  |  | (27,416 | ) |  |  | — |  |  |  | (27,416 | )
Reclassifications |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 737 |  |  |  | — |  |  |  | 737 |
Tax effect of current period changes |  |  | 825 |  |  |  | 3 |  |  |  | 828 |  |  |  | 5,603 |  |  |  | — |  |  |  | 5,603 |
Current period changes net of taxes |  |  | (3,102 | ) |  |  | (5 | ) |  |  | (3,107 | ) |  |  | (21,076 | ) |  |  | — |  |  |  | (21,076 | )
September 30 |  | $ | (23,567 | ) |  | $ | 14 |  |  | $ | (23,553 | ) |  | $ | (21,250 | ) |  | $ | 19 |  |  | $ | (21,231 | )
For the three and nine months ended September 30, 2023 there were no reclassifications out of accumulated other comprehensive income (loss). For the three and nine months ended September 30, 2022, $(737) thousand was reclassified out of accumulated other comprehensive income (loss) and appeared as loss on sale of securities in the Consolidated Statements of Income. For the three and nine months ended September 30, 2022, the tax related to these reclassifications was $155 thousand, which is included in income tax expense in the Consolidated Statements of 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://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//220/tableOfContent + Details
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