Accumulated Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2017

Accumulated Other Comprehensive Income (Loss)

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

			Nine Months Ended
			September 30,
			2017		2016
					As Previously Reported		Adjustments⁽¹⁾		As Revised
Beginning balance, January 1,			$	21,884	$	(12,951)	$	―	$	(12,951)
	Other comprehensive income (loss) before reclassifications			―		26,996		15,855		42,851
	Amounts reclassified from accumulated
		other comprehensive income (loss)		(5,462)		9,698		(15,855)		(6,157)
	Net current period other comprehensive income (loss)			(5,462)		36,694		―		36,694
Ending balance, September 30,			$	16,422	$	23,743	$	―	$	23,743

(1) The amounts shown for the nine months ended September 30, 2016 have been revised to correct errors in previously reported amounts. Other comprehensive income (loss) before reclassifications has been increased by $15,855, while the Amounts reclassified from AOCI have decreased by the same amount. There was no impact on Net current period other comprehensive income (loss) or AOCI. The correction had no impact on our Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss), Balance Sheets, or Statements of Cash Flows.

Summary of reclassifications out of AOCI

		Three Months Ended				Nine Months Ended
		September 30,				September 30,
		2017		2016		2017		2016
								As Revised
Postretirement Medical Plan ⁽¹⁾
Amortization of prior service costs (credits) included in
	Cost of product sold ⁽²⁾	$	(1,522)	$	(1,566)	$	(4,565)	$	(2,828)
Amortization of prior service costs (credits) included in
	Selling, general and administrative expenses ⁽²⁾		(299)		(306)		(897)		(553)
Total before tax			(1,821)		(1,872)		(5,462)		(3,381)
Tax expense (benefit)			―		(831)		―		(2,776)
Amounts reclassified from AOCI		$	(1,821)	$	(2,703)	$	(5,462)	$	(6,157)

(1) See Note 14 for the components of our net periodic postretirement benefit costs.

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

		Nine Months Ended
		September 30, 2016
		As Previously Reported		Adjustment		As Revised
Postretirement Medical Plan
Amortization of prior service costs (credits) included in:
	Cost of product sold	$	(2,828)	$	―	$	(2,828)
	SG&A		(553)		―		(553)
Postretirement medical plan changes ⁽¹⁾			42,851		(42,851)		―
Total before tax			39,470		(42,851)		(3,381)
Tax expense (benefit)			(2,776)		―		(2,776)
Amounts reclassified from AOCI		$	36,694	$	(42,851)	$	(6,157)

(1) Amounts reclassified from AOCI for the nine months ended September 30, 2016 have been revised to correct errors in previously reported amounts. Amounts reclassified from AOCI have been decreased to exclude Postretirement medical plan changes of $42,851 that were previously included in error. This correction has no impact on our Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss), Balance Sheets, or Statements of Cash Flows.