(14) Comprehensive Loss:

Comprehensive income (loss) consists of net income (loss) and other gains and losses affecting shareholders’ investment and pension/postretirement benefit (OPEB) liabilities that, under GAAP, are excluded from net income/(loss).

The components of accumulated other comprehensive loss, net of tax at December 31, 2017, 2016 and 2015, and changes for the years then ended, are as follows:



($ in millions)	Pension Costs		OPEB Costs		Total
Balance at December 31, 2014 (a)	$	(330)	$	(74)	$	(404)
Other comprehensive income (loss) before reclassifications		(51)		82		31
Amounts reclassified from accumulated other comprehensive income (loss)		18		2		20
Net current-period other comprehensive income (loss)		(33)		84		51
Balance at December 31, 2015 (a)		(363)		10		(353)
Other comprehensive income (loss) before reclassifications		(65)		11		(54)
Amounts reclassified from accumulated other comprehensive income (loss)		25		(5)		20
Net current-period other comprehensive income (loss)		(40)		6		(34)
Balance at December 31, 2016 (a)		(403)		16		(387)
Other comprehensive income (loss) before reclassifications		(12)		(31)		(43)
Amounts reclassified from accumulated other comprehensive income (loss)		70		(6)		64
Net current-period other comprehensive income (loss)		58		(37)		21
Balance at December 31, 2017 (a)	$	(345)	$	(21)	$	(366)

^(a)

Pension and OPEB amounts are net of deferred tax balances of $223 million, $231 million, $211 million, and $247 million as of December 31, 2017, 2016, 2015, and 2014, respectively

As a result of the pension settlement accounting discussed in Note 17, Frontier recorded pension settlement charges totaling $83 million ($51 million net of tax), which were reclassified from accumulated Other comprehensive income (loss) during 2017.

As a result of the CTF Acquisition, the Frontier Communications Pension Plan (the Plan) was remeasured. This remeasurement resulted in a decrease in the discount rate from 4.50% at December 31, 2015 to 4.00% at the date of the CTF Acquisition. This change in the discount rate resulted in a remeasurement charge to Other comprehensive income (loss) of $105 million during 2016.

The significant items reclassified from each component of accumulated other comprehensive loss for the years ended December 31, 2017, 2016 and 2015 are as follows:



	Amount Reclassified from
($ in millions)	Accumulated Other Comprehensive Loss (a)

Details about Accumulated Other Comprehensive Loss Components	2017		2016		2015		Affected Line Item in the Statement Where Net loss is Presented

Amortization of Pension Cost Items (b)
Actuarial gains (losses)	$	(30)	$	(40)	$	(29)
Pension settlement costs		(83)		-		-
Reclassifications, pretax		(113)		(40)		(29)	loss before income taxes
Tax Impact		43		15		11	Income tax (expense) benefit
Reclassifications, net of tax	$	(70)	$	(25)	$	(18)	Net loss

Amortization of OPEB Cost Items (b)
Prior-service credits/(costs)	$	9	$	9	$	5
Actuarial gains (losses)		-		(1)		(8)
Reclassifications, pretax		9		8		(3)	loss before income taxes
Tax impact		(3)		(3)		1	Income tax (expense) benefit
Reclassifications, net of tax	$	6	$	5	$	(2)	Net loss

(a) Amounts in parentheses indicate losses.

(b) These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs (see Note 17 - Retirement Plans for additional details).