XML 19 R9.htm IDEA: XBRL DOCUMENT v3.4.0.3

Note D - Accumulated Other Comprehensive (Loss) Income

9 Months Ended

Mar. 31, 2016

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

D.

Accumulated

Other

C

omprehensive

(Loss)

Income

Accumulated other comprehensive (loss) income (“OCI”) consisted of the following during the three and nine months ended March 31, 2016 and March 31, 2015 (dollars in thousands):

		Three Months Ended March 31, 201 6
		Defined Benefit Pension Plan				Unrealized Gain s (losses) on Cash Flow Hedges				Total
Balance as of December 31, 2015		$	(643	)		$	151			$	(492	)
Other comprehensive (loss) income before reclassifications			—				(613	)			(613	)
Amounts reclassified from OCI			—				(120	)			(120	)
Tax effect of OCI activity			—				260				260
Other comprehensive (loss) income			—				(473	)			(473	)
Balance as of March 31, 2016		$	(643	)		$	(322	)		$	(965	)

		Nine Months Ended March 31, 201 6
		Defined Benefit Pension Plan				Unrealized Gains ( Losses ) on Cash Flow Hedges				Total
Balance as of June 30, 2015		$	(643	)		$	(123	)		$	(766	)
Other comprehensive (loss) income before reclassifications			—				(131	)			(131	)
Amounts reclassified from OCI			—				(178	)			(178	)
Tax effect of OCI activity			—				110				110
Other comprehensive (loss) income			—				(199	)			(199	)
Balance as of March 31, 2016		$	(643	)		$	(322	)		$	(965	)

		Three Months Ended March 31, 201 5
		Defined Benefit Pension Plan				Unrealized Gain s (Losses) on Cash Flow Hedges				Total
Balance as of December 31, 2014		$	(502	)		$	773			$	271
Other comprehensive (loss) income before reclassifications			—				939				939
Amounts reclassified from OCI			—				(879	)			(879	)
Tax effect of OCI activity			—				(21	)			(21	)
Other comprehensive (loss) income			—				39				39
Balance as of March 31, 2015		$	(502	)		$	812			$	310

		Nine Months Ended March 31, 201 5
		Defined Benefit Pension Plan				Unrealized Gains ( Losses ) on Cash Flow Hedges				Total
Balance as of June 30, 2014		$	(502	)		$	33			$	(469	)
Other comprehensive (loss) income before reclassifications			—				2,662				2,662
Amounts reclassified from OCI			—				(1,464	)			(1,464	)
Tax effect of OCI activity			—				(419	)			(419	)
Other comprehensive (loss) income			—				779				779
Balance as of March 31, 2015		$	(502	)		$	812			$	310

During the three months ended March 31, 2016, the amounts reclassified from OCI were comprised of $118,000 of gains reclassified to net revenues and $2,000 related to the amortization of forward points reclassified to other income. During the nine months ended March 31, 2016, the amounts reclassified from OCI were comprised of $125,000 of gains reclassified to net revenues and $53,000 related to the amortization of forward points reclassified to other income.

During the three months ended March 31, 2015, the amounts reclassified from OCI were comprised of $875,000 of gains reclassified to net revenues and $4,000 related to the amortization of forward points reclassified to other income. During the nine months ended March 31, 2015, the amounts reclassified from OCI were comprised of $1.5 million of gains reclassified to net revenues and $13,000 related to the amortization of forward points reclassified to other income.

X

- 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 15
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580

Reference 2: 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=66004124&loc=SL7669619-108580

Reference 3: 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=66004124&loc=d3e640-108580

Reference 4: 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=66004124&loc=d3e716-108580

Reference 5: 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=66004124&loc=d3e709-108580

Reference 6: 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 7: 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=66004124&loc=d3e637-108580

Reference 8: 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=66004124&loc=d3e681-108580

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

Name:	us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_DisclosureTextBlockAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration