Accumulated Other Comprehensive Income (Loss)

9 Months Ended

Sep. 30, 2015

Equity [Abstract]

Accumulated Other Comprehensive Income (Loss)

Accumulated Other Comprehensive Loss

Defined benefit pension and postretirement plan items and unrealized gains (losses) of our propane swap agreements and call options, designated as commodity contracts cash flow hedges, are the components of our accumulated comprehensive loss. The following tables present the changes in the balance of accumulated other comprehensive loss for the nine months endedSeptember 30, 2015 and 2014. All amounts are presented net of tax.

	Defined Benefit			Commodity
	Pension and			Contracts
	Postretirement			Cash Flow
	Plan Items			Hedges			Total
(in thousands)
As of December 31, 2014	$	(5,643	)	$	(33	)	$	(5,676	)
Other comprehensive loss before reclassifications	—			(76		)	(76		)
Amounts reclassified from accumulated other comprehensive loss	248			33			281
Net current-period other comprehensive income	248			(43		)	205
As of September 30, 2015	$	(5,395	)	$	(76	)	$	(5,471	)

	Defined Benefit			Commodity
	Pension and			Contracts
	Postretirement			Cash Flow
	Plan Items			Hedges			Total
(in thousands)
As of December 31, 2013	$	(2,533	)	$	—		$	(2,533	)
Other comprehensive loss before reclassifications	—			(28		)	(28		)
Amounts reclassified from accumulated other comprehensive loss	92			—			92
Net current-period other comprehensive income (loss)	92			(28		)	64
As of September 30, 2014	$	(2,441	)	$	(28	)	$	(2,469	)

The following table presents amounts reclassified out of accumulated other comprehensive loss for the three and nine months endedSeptember 30, 2015 and 2014. Deferred gains or losses for our commodity contracts cash flow hedges are recognized in earnings upon settlement.

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2015			2014			2015			2014
(in thousands)
Amortization of defined benefit pension and postretirement plan items:
Prior service cost (1)	$	17		$	14		$	50		$	44
Net gain (1)	(155		)	(65		)	(465		)	(198		)
Total before income taxes	(138		)	(51		)	(415		)	(154		)
Income tax benefit	55			21			167			62
Net of tax	$	(83	)	$	(30	)	$	(248	)	$	(92	)
Gains and losses on commodity contracts cash flow hedges
Propane swap agreements (2)	$	—		$	—		$	—		$	—
Call options (2)	—			—			(55		)	—
Total before income taxes	—			—			(55		)	—
Income tax benefit	—			—			22			—
Net of tax	—			—			(33		)	—
Total reclassifications for the period	$	(83	)	$	(30	)	$	(281	)	$	(92	)

⁽¹⁾ These amounts are included in the computation of net periodic costs (benefits). See Note 9, Employee Benefit Plans, for additional details.

⁽²⁾ These amounts are included in the effects of gains and losses from derivative instruments. See Note 12, Derivative Instruments, for additional details.

Amortization of defined benefit pension and postretirement plan items is included in operations expense and gains and losses on propane swap agreements and call options are included in cost of sales in the accompanying condensed consolidated statements of income. The income tax benefit is included in income tax expense in the accompanying condensed consolidated statements of income.