15.Accumulated Other Comprehensive Income (Loss)

Accumulated other comprehensive income (loss) (“AOCI(L)”) is comprised of adjustments relative to the Company’s pension and postretirement medical benefit plans and foreign currency translation adjustments required for a subsidiary of the Company that performs data analysis and provides consulting services outside the United States.

A summary of AOCI(L) for the second quarter of 2017 and the second quarter of 2016 is as follows:

(in thousands)	April 2, 2017			Pre-tax Activity			Tax Effect			July 2, 2017
Net pension activity:
Actuarial loss	$	(71,897	)	$	807		$	(312	)	$	(71,402	)
Prior service costs		(57	)		7			(2	)		(52	)
Net postretirement benefits activity:
Actuarial loss		(23,713	)		648			(250	)		(23,315	)
Prior service costs		3,221			(746	)		288			2,763
Foreign currency translation adjustment		(9	)		22			(8	)		5
Total	$	(92,455	)	$	738		$	(284	)	$	(92,001	)

(in thousands)	April 3, 2016			Pre-tax Activity			Tax Effect			July 3, 2016
Net pension activity:
Actuarial loss	$	(67,788	)	$	740		$	(285	)	$	(67,333	)
Prior service costs		(74	)		7			(2	)		(69	)
Net postretirement benefits activity:
Actuarial loss		(19,465	)		588			(227	)		(19,104	)
Prior service costs		5,228			(840	)		324			4,712
Foreign currency translation adjustment		5			(8	)		2			(1	)
Total	$	(82,094	)	$	487		$	(188	)	$	(81,795	)

A summary of AOCI(L) for the first half of 2017 and the first half of 2016 is as follows:

(in thousands)	January 1, 2017			Pre-tax Activity			Tax Effect			July 2, 2017
Net pension activity:
Actuarial loss	$	(72,393	)	$	1,614		$	(623	)	$	(71,402	)
Prior service costs		(61	)		14			(5	)		(52	)
Net postretirement benefits activity:
Actuarial loss		(24,111	)		1,296			(500	)		(23,315	)
Prior service costs		3,679			(1,492	)		576			2,763
Foreign currency translation adjustment		(11	)		26			(10	)		5
Total	$	(92,897	)	$	1,458		$	(562	)	$	(92,001	)

(in thousands)	January 3, 2016			Pre-tax Activity			Tax Effect			July 3, 2016
Net pension activity:
Actuarial loss	$	(68,243	)	$	1,481		$	(571	)	$	(67,333	)
Prior service costs		(78	)		14			(5	)		(69	)
Net postretirement benefits activity:
Actuarial loss		(19,825	)		1,175			(454	)		(19,104	)
Prior service costs		5,744			(1,680	)		648			4,712
Foreign currency translation adjustment		(5	)		7			(3	)		(1	)
Total	$	(82,407	)	$	997		$	(385	)	$	(81,795	)

A summary of the impact of AOCI(L) on certain statement of operations line items is as follows:

	Second Quarter 2017
(in thousands)	Net Pension Activity		Net Postretirement Benefits Activity			Foreign Currency Translation Adjustment		Total
Cost of sales	$	171	$	(22	)	$	-	$	149
Selling, delivery & administrative expenses		643		(76	)		22		589
Subtotal pre-tax		814		(98	)		22		738
Income tax expense		314		(38	)		8		284
Total after tax effect	$	500	$	(60	)	$	14	$	454

	Second Quarter 2016
(in thousands)	Net Pension Activity		Net Postretirement Benefits Activity			Foreign Currency Translation Adjustment			Total
Cost of sales	$	75	$	(38	)	$	-		$	37
Selling, delivery & administrative expenses		672		(214	)		(8	)		450
Subtotal pre-tax		747		(252	)		(8	)		487
Income tax expense		287		(97	)		(2	)		188
Total after tax effect	$	460	$	(155	)	$	(6	)	$	299

	First Half 2017
(in thousands)	Net Pension Activity		Net Postretirement Benefits Activity			Foreign Currency Translation Adjustment		Total
Cost of sales	$	326	$	(42	)	$	-	$	284
Selling, delivery & administrative expenses		1,302		(154	)		26		1,174
Subtotal pre-tax		1,628		(196	)		26		1,458
Income tax expense		628		(76	)		10		562
Total after tax effect	$	1,000	$	(120	)	$	16	$	896

	First Half 2016
(in thousands)	Net Pension Activity		Net Postretirement Benefits Activity			Foreign Currency Translation Adjustment		Total
Cost of sales	$	150	$	(76	)	$	-	$	74
Selling, delivery & administrative expenses		1,345		(429	)		7		923
Subtotal pre-tax		1,495		(505	)		7		997
Income tax expense		576		(194	)		3		385
Total after tax effect	$	919	$	(311	)	$	4	$	612