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Accumulated Other Comprehensive Income (Loss)
9 Months Ended
Sep. 30, 2024
Equity [Abstract]  
Accumulated Other Comprehensive Income (Loss) Accumulated Other Comprehensive Loss
Changes in accumulated other comprehensive loss by component, net of related tax, were as follows:
Three Months Ended September 30,Nine Months Ended September 30,
2024202320242023
Foreign currency translation adjustment
Balance at beginning of period$(172,627)$(165,388)$(157,656)$(158,023)
Other comprehensive income (loss) before reclassifications11,057 
(1)
(2,558)
(1)
(3,914)
(1)
(9,923)
(1)
Balance at end of period$(161,570)$(167,946)$(161,570)$(167,946)
Benefit plan liabilities
Balance at beginning of period$7,083 $(60,009)$(44,149)$(60,251)
Other comprehensive (loss) income before reclassifications (net of tax expense of $100, $68, $145, and $39, respectively)
(319)(114)3,923 (188)
Amounts reclassified from accumulated other comprehensive income(633)
(2)
159 
(3)
46,357 
(4)
475 
(5)
Balance at end of period$6,131 $(59,964)$6,131 $(59,964)
Fair value change of derivatives
Balance at beginning of period$(2,732)$10,072 $140 $8,303 
Other comprehensive (loss) income before reclassifications (net of tax (benefit) expense of $(7), $(72), $(1), and $220, respectively)
(4,033)(741)(5,737)9,209 
Amounts reclassified from accumulated other comprehensive loss (net of no tax expense, $241, no tax expense, and $639, respectively)
1,932 (4,080)764 (12,261)
Balance at end of period$(4,833)$5,251 $(4,833)$5,251 
Accumulated other comprehensive loss, ending balance$(160,272)$(222,659)$(160,272)$(222,659)
(1)Includes other comprehensive income (loss) related to intra-entity foreign currency balances that are of a long-term investment nature of $7,455 and $(6,413) for the three months ended September 30, 2024 and 2023, respectively, and $(8,329) and $(8,257) for the nine months ended September 30, 2024 and 2023, respectively.
(2)Includes the effect of the amortization of actuarial gains of $637 and amortization of prior service cost of $4, net of no tax expense.
(3)Includes the effect of the amortization of actuarial losses of $149 and amortization of prior service cost of $6, net of tax of $4.
(4)Includes the effect of the amortization of actuarial gains of $1,401 and amortization of prior service cost of $11, net of tax of $1,405, and the impact of a one-time, non-cash pension settlement charge of $46,342 reclassified to net earnings. See Note 9. “Pension and Postretirement Benefits Other Than Pensions” for additional information.
(5)Includes the effect of the amortization of actuarial losses of $443 and amortization of prior service cost of $18, net of tax of $14.