Accumulated Other Comprehensive (Loss) Income

The following table details the activity of the two components that comprise Accumulated other comprehensive (loss) income for Arconic Corporation (such activity for noncontrolling interest was immaterial for all periods presented):



First quarter ended March 31,	2020			2019
Pension and other postretirement benefits (G)
Balance at beginning of period	$	(43	)	$	(32	)
Establishment of defined benefit plans	(1,752		)	—
Other comprehensive income:
Unrecognized net actuarial loss and prior service cost/benefit	2			(1		)
Tax expense	(1		)	—
Total Other comprehensive income (loss) before reclassifications, net of tax	1			(1		)
Amortization of net actuarial loss and prior service cost/benefit⁽¹⁾	31			1
Tax expense⁽²⁾	(7		)	—
Total amount reclassified from Accumulated other comprehensive loss, net of tax⁽⁴⁾	24			1
Total Other comprehensive income	25			—
Balance at end of period	$	(1,770	)	$	(32	)
Foreign currency translation
Balance at beginning of period	$	338		$	282
Foreign currency translation⁽³⁾	(22		)	57
Net amount reclassified to earnings from Accumulated other comprehensive income⁽³⁾⁽⁴⁾	22			—
Other comprehensive income	—			57
Balance at end of period	$	338		$	339
Accumulated other comprehensive (loss) income	$	(1,432	)	$	307

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(1)	These amounts were included in the non-service component of net periodic benefit cost for pension and other postretirement benefits (see Note G).


(2)	These amounts were included in Provision for income taxes on the accompanying Statement of Combined Operations.


(3)	In all periods presented, there were no tax impacts related to rate changes. In the first quarter of 2020, the net amount reclassified to earnings was included in Restructuring and other charges on the accompanying Statement of Combined Operations related to the sale of certain foreign subsidiaries.


(4)	A positive amount indicates a corresponding charge to earnings and a negative amount indicates a corresponding benefit to earnings. These amounts were reflected on the accompanying Statement of Combined Operations in the line items indicated in footnotes 1 through 3.