Accumulated Other Comprehensive Income (Loss) (Tables)

3 Months Ended

Mar. 31, 2013

Accumulated Other Comprehensive Income (Loss)

Schedule of changes in Accumulated Other Comprehensive Income (Loss) (AOCI) by component, net of tax

The changes in Accumulated Other Comprehensive Income (Loss) (“AOCI”) by component, net of tax, for the three months ended March 31, are as follows (in thousands):

	2013									2012
	Post- retirement Medical Plan			Decker Defined Benefit Pension			Total			Post- retirement Medical Plan			Decker Defined Benefit Pension			Total
Beginning balance, January 1	$	(14,684	)	$	(5,777	)	$	(20,461	)	$	(12,707	)	$	(5,907	)	$	(18,614	)
Other comprehensive income before reclassifications	19			—			19			—			58			58
Amounts reclassified from accumulated other comprehensive income	284			—			284			252			—			252
Net current period other comprehensive income	303			—			303			252			58			310
Ending balance, March 31	$	(14,381	)	$	(5,777	)	$	(20,158	)	$	(12,455	)	$	(5,849	)	$	(18,304	)

Summary of reclassifications out of AOCI

The reclassifications out of AOCI for the three months ended March 31, are as follows (in thousands):

	Three Months Ended
	March 31,
	2013			2012
Postretirement Medical Plan(1)
Amortization of prior service costs included in cost of product sold(2)	$	371		$	331
Amortization of prior service costs included in selling, general and administrative expenses(2)	73			63
Total before tax	444			394
Tax benefit	(160		)	(142		)
Amounts reclassified from accumulated other comprehensive income	$	284		$	252

(1) See Note 10 for the computation of net periodic postretirement benefit costs.

(2) Presented on the Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income.