Stockholder's Equity - Accumulated Other Comprehensive Income (Loss) (Tables)

3 Months Ended

Mar. 31, 2021

Changes in Accumulated Other Comprehensive Loss


	Defined Benefit		Commodity		Interest Rate
	Pension and		Contracts		Swap
	Postretirement		Cash Flow		Cash Flow
	Plan Items		Hedges		Hedges		Total
(in thousands)
As of December 31, 2020	$	(5,146)	$	2,309	$	(28)	$	(2,865)
Other comprehensive income before reclassifications	—		2,371		1		2,372
Amounts reclassified from accumulated other comprehensive income (loss)	63		(2,205)		(3)		(2,145)
Net current-period other comprehensive income (loss)	63		166		(2)		227

As of March 31, 2021	$	(5,083)	$	2,475	$	(30)	$	(2,638)


(in thousands)
As of December 31, 2019	$	(4,933)	$	(1,334)	$	—	$	(6,267)
Other comprehensive income before reclassifications	—		895		—		895
Amounts reclassified from accumulated other comprehensive income/(loss)	66		(888)		—		(822)
Net prior-period other comprehensive income	66		7		—		73
As of March 31, 2020	$	(4,867)	$	(1,327)	$	—	$	(6,194)

Reclassifications out of Accumulated Other Comprehensive Income (Loss)

The following table presents amounts reclassified out of accumulated other comprehensive income (loss) for the three months ended March 31, 2021 and 2020. Deferred gains or losses for our commodity contracts and interest rate swap cash flow hedges are recognized in earnings upon settlement.


	Three Months Ended
	March 31,
	2021		2020
(in thousands)
Amortization of defined benefit pension and postretirement plan items:
Prior service credit (1)	$	19	$	19
Net loss(1)	(104)		(108)
Total before income taxes	(85)		(89)
Income tax benefit	22		23
Net of tax	$	(63)	$	(66)

Gains and losses on commodity contracts cash flow hedges:
Propane swap agreements (2)	$	3,047	$	1,227



Income tax expense	(842)		(339)
Net of tax	$	2,205	$	888

Gains on interest rate swap cash flow hedges:
Interest rate swap agreements	$	4	$	—

Income tax expense	(1)		—
Net of tax	$	3	$	—

Total reclassifications for the period	$	2,145	$	822

(1) These amounts are included in the computation of net periodic costs (benefits). See Note 10, Employee Benefit Plans, for additional details.

(2) These amounts are included in the effects of gains and losses from derivative instruments. See Note 13, Derivative Instruments, for additional details.