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Other Comprehensive Income (Loss) and Related Tax Effects
9 Months Ended
Sep. 30, 2016
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]  
Other Comprehensive Income (Loss) and Related Tax Effects
Other Comprehensive Income (Loss) and Related Tax Effects
 
We have not recognized any tax effects on foreign currency translation adjustments because they are not expected to result in future taxable income or deductions.  We have not recognized any tax effects on unrealized gains or losses on available-for-sale securities because such gains or losses would affect the amount of existing capital loss carryforwards for which the related deferred tax asset has been fully offset by a valuation allowance.
 
Accumulated other comprehensive loss includes cumulative foreign currency translation losses of $110.3 million and $124.3 million as of September 30, 2016 and December 31, 2015, respectively.
 
Reclassifications out of accumulated other comprehensive loss for the three and nine months ended September 30, 2016 and 2015 were as follows:
 
Accumulated Other Comprehensive 
Loss Components
 
Affected Line Item in our Condensed Consolidated Statements of Operations
 
For the Three Months Ended September 30,
 
For the Nine Months Ended September 30,
 
 
2016
 
2015
 
2016
 
2015
 
 
 
 
(In thousands)
Recognition of realized gains on available-for-sale securities in net income (1)
 
Gains (losses) on marketable investment securities, net
 
$
(10
)
 
$
(9
)
 
$
(5,584
)
 
$
(29
)
Recognition of other-than-temporary impairment loss on available-for-sale securities in net income (2)
 
Other-than-temporary impairment loss on available-for-sale securities
 

 
1,243

 

 
5,892

Recognition of foreign currency translation losses in net income (3)
 
Other, net
 

 

 

 
1,889

Total reclassifications, net of tax and noncontrolling interests
 
 
 
$
(10
)
 
$
1,234

 
$
(5,584
)
 
$
7,752

(1)
When available-for-sale securities are sold, the related unrealized gains and losses that were previously recognized in other comprehensive income (loss) are reclassified and recognized as Gains (losses) on marketable investment securities, net” in our condensed consolidated statements of operations and comprehensive income (loss).
(2)
In June 2015 and September 2015, we recorded other-than-temporary impairment losses on shares of certain common stock included in our strategic equity securities.
(3)
As a result of the deconsolidation of several of our European subsidiaries in connection with our investment in SmarDTV SA in May 2015, the related cumulative translation adjustments that were previously recognized in other comprehensive income (loss) were reclassified and recognized as a loss within “Other income (expense)” in our condensed consolidated statements of operations and comprehensive income (loss). See Note 6 for further discussion.