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Note D - Other Comprehensive Loss | 6 Months Ended
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Dec. 31, 2020
Notes to Financial Statements |
Comprehensive Income (Loss) Note [Text Block] | D. Other Comprehensive Loss Other comprehensive (loss) income (“OCL” and “OCI”) consisted of the following during the three and six months ended December 31, 2020 and December 31, 2019 ( in thousands):
|  | Three Months Ended |  |  | Six Months Ended |
|  | December 31, 2020 |  |  | December 31, 2020 |
|  |  |  |  |  | Unrealized |  |  |  |  |  |  |  |  |  |  | Unrealized |  |  |  |  |
|  | Defined |  |  | Gains |  |  |  |  |  |  | Defined |  |  | Gains |  |  |  |  |
|  | Benefit |  |  | (Losses) on |  |  |  |  |  |  | Benefit |  |  | (Losses) on |  |  |  |  |
|  | Pension |  |  | Cash Flow |  |  |  |  |  |  | Pension |  |  | Cash Flow |  |  |  |  |
|  | Plan |  |  | Hedges |  |  | Total |  |  | Plan |  |  | Hedges |  |  | Total |
Beginning Balance |  | $ | (888 | ) |  | $ | (1,415 | ) |  | $ | (2,303 | ) |  | $ | (888 | ) |  | $ | (295 | ) |  | $ | (1,183 | )
OCI/OCL before reclassifications |  |  | - |  |  |  | (1,850 | ) |  |  | (1,850 | ) |  |  | - |  |  |  | (3,913 | ) |  |  | (3,913 | )
Amounts reclassified from OCI |  |  | - |  |  |  | 737 |  |  |  | 737 |  |  |  | - |  |  |  | 1,341 |  |  |  | 1,341 |
Tax effect of OCI activity |  |  | - |  |  |  | 259 |  |  |  | 259 |  |  |  | - |  |  |  | 598 |  |  |  | 598 |
Net current period OCI/OCL |  |  | - |  |  |  | (854 | ) |  |  | (854 | ) |  |  | - |  |  |  | (1,974 | ) |  |  | (1,974 | )
Ending Balance |  | $ | (888 | ) |  | $ | (2,269 | ) |  | $ | (3,157 | ) |  | $ | (888 | ) |  | $ | (2,269 | ) |  | $ | (3,157 | )
|  | Three Months Ended |  |  | Six Months Ended |
|  | December 31, 2019 |  |  | December 31, 2019 |
|  |  |  |  |  | Unrealized |  |  |  |  |  |  |  |  |  |  | Unrealized |  |  |  |  |
|  | Defined |  |  | Gains |  |  |  |  |  |  | Defined |  |  | Gains |  |  |  |  |
|  | Benefit |  |  | (Losses) on |  |  |  |  |  |  | Benefit |  |  | (Losses) on |  |  |  |  |
|  | Pension |  |  | Cash Flow |  |  |  |  |  |  | Pension |  |  | Cash Flow |  |  |  |  |
|  | Plan |  |  | Hedges |  |  | Total |  |  | Plan |  |  | Hedges |  |  | Total |
Beginning Balance |  | $ | (565 | ) |  | $ | 1,116 |  |  | $ | 551 |  |  | $ | (491 | ) |  | $ | 783 |  |  | $ | 292 |
ASU 2018-02 Adjustment |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (74 | ) |  |  | (54 | ) |  |  | (128 | )
OCI/OCL before reclassifications |  |  | - |  |  |  | (369 | ) |  |  | (369 | ) |  |  | - |  |  |  | 932 |  |  |  | 932 |
Amounts reclassified from OCI |  |  | - |  |  |  | (808 | ) |  |  | (808 | ) |  |  | - |  |  |  | (1,612 | ) |  |  | (1,612 | )
Tax effect of OCI activity |  |  | - |  |  |  | 274 |  |  |  | 274 |  |  |  | - |  |  |  | 164 |  |  |  | 164 |
Net current period OCI/OCL |  |  | - |  |  |  | (903 | ) |  |  | (903 | ) |  |  | (74 | ) |  |  | (570 | ) |  |  | (644 | )
Ending Balance |  | $ | (565 | ) |  | $ | 213 |  |  | $ | (352 | ) |  | $ | (565 | ) |  | $ | 213 |  |  | $ | (352 | )
ASU 2018 - 02, “ Income Statement-Reporting Comprehensive Income (Topic 220 ): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income ”, allowed for a reclassification from accumulated other comprehensive income (OCI) to retained earnings for stranded tax effects resulting from the 2017 Tax Cuts and Jobs Act. Under this ASU, we reclassified $0.1 million of gains from OCI to retained earnings for the six months ended December 30, 2019.

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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 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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