Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2024

Accumulated Other Comprehensive Income (Loss).

Accumulated Other Comprehensive Income (Loss)

5. Accumulated Other Comprehensive Income (Loss)

The following items are included in accumulated other comprehensive income (loss) (“AOCI”), net of tax:

	Pension,
	Postretirement				Accumulated
	and Other Post-				Other
	Employment		Available-for-		Comprehensive
	Benefits		Sale Securities		Income (loss)
Balances at December 31, 2023	$	38,783	$	(1)	$	38,782
Unrealized gains		—		210		210
Amounts reclassified from accumulated other comprehensive income (loss)		(6,018)		(9)		(6,027)
Tax effect		1,281		(43)		1,238
Balances at September 30, 2024	$	34,046	$	157	$	34,203

The following amounts were reclassified out of AOCI:

	Three Months Ended September 30,				Nine Months Ended September 30,				Line Item in the Condensed Consolidated
Details About AOCI Components	2024		2023		2024		2023		Statements of Operations
	(In thousands)
Pension, postretirement and other post-employment benefits
Amortization of actuarial gains, net 1	$	2,006	$	2,792	$	6,018	$	8,509	Non-service related pension and postretirement benefit credits
Amortization of prior service credits		—		25		—		98	Non-service related pension and postretirement benefit credits
Pension Termination		—		6,953		—		6,953	Non-service related pension and postretirement benefit credits
		2,006		9,770		6,018		15,560	Total before tax
		(427)		(2,147)		(1,281)		(3,419)	Provision for income taxes
	$	1,579	$	7,623	$	4,737	$	12,141	Net of tax
Available-for-sale securities 2	$	1	$	(40)	$	9	$	(61)	Interest and investment income
		—		12		(2)		4	(Benefit from) provision for income taxes
	$	1	$	(28)	$	7	$	(57)	Net of tax

¹ Production-related benefits and workers’ compensation costs are included in costs of sales.

² The gains and losses on sales of available-for-sale securities are determined on a specific identification basis.