Accumulated Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2018

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,
			2018		2017
Beginning balance, January 1,			$	13,807	$	21,884
	Amounts reclassified from accumulated
		other comprehensive income (loss)		(18,298)		(5,462)
	Postretirement medical plan change			24,659		―
	Tax expense (benefit)			(5,466)		―
	Net current period other comprehensive income (loss)			895		(5,462)
Ending balance, September 30,			$	14,702	$	16,422

Summary of reclassifications out of AOCI

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2018		2017		2018		2017
Postretirement Medical Plan (1)
Amortization of prior service costs (credits), before tax(2)	$	(612)	$	(1,821)	$	(4,287)	$	(5,462)
Postretirement medical plan termination		(19,477)		―		(19,477)		―
Total before tax		(20,089)		(1,821)		(23,764)		(5,462)
Tax expense (benefit)		4,620		―		5,466		―
Amounts reclassified from AOCI	$	(15,469)	$	(1,821)	$	(18,298)	$	(5,462)

(1) See Note 15 for the components of our net periodic postretirement benefit costs.

(2) Presented on the Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss). The balances disclosed for the three and nine months ended September 30,2017 were previously included in Cost of product sold and Selling, general, and administrative expenses, respectively. See Note 2 for information regarding ASU 2017-07, which we adopted on January 1, 2018.