17.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 third quarter of 2017 and the third quarter of 2016 is as follows:

(in thousands)	July 2, 2017			Pre-tax Activity			Tax Effect			October 1, 2017
Net pension activity:
Actuarial loss	$	(71,402	)	$	807		$	(311	)	$	(70,906	)
Prior service costs		(52	)		7			(3	)		(48	)
Net postretirement benefits activity:
Actuarial loss		(23,315	)		648			(250	)		(22,917	)
Prior service costs		2,763			(745	)		287			2,305
Foreign currency translation adjustment		5			11			(4	)		12
Total	$	(92,001	)	$	728		$	(281	)	$	(91,554	)

(in thousands)	July 3, 2016			Pre-tax Activity			Tax Effect			October 2, 2016
Net pension activity:
Actuarial loss	$	(67,333	)	$	741		$	(286	)	$	(66,878	)
Prior service costs		(69	)		7			(3	)		(65	)
Net postretirement benefits activity:
Actuarial loss		(19,104	)		587			(226	)		(18,743	)
Prior service costs		4,712			(840	)		324			4,196
Foreign currency translation adjustment		(1	)		4			(1	)		2
Total	$	(81,795	)	$	499		$	(192	)	$	(81,488	)

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

(in thousands)	January 1, 2017			Pre-tax Activity			Tax Effect			October 1, 2017
Net pension activity:
Actuarial loss	$	(72,393	)	$	2,421		$	(934	)	$	(70,906	)
Prior service costs		(61	)		21			(8	)		(48	)
Net postretirement benefits activity:
Actuarial loss		(24,111	)		1,944			(750	)		(22,917	)
Prior service costs		3,679			(2,237	)		863			2,305
Foreign currency translation adjustment		(11	)		37			(14	)		12
Total	$	(92,897	)	$	2,186		$	(843	)	$	(91,554	)

(in thousands)	January 3, 2016			Pre-tax Activity			Tax Effect			October 2, 2016
Net pension activity:
Actuarial loss	$	(68,243	)	$	2,222		$	(857	)	$	(66,878	)
Prior service costs		(78	)		21			(8	)		(65	)
Net postretirement benefits activity:
Actuarial loss		(19,825	)		1,762			(680	)		(18,743	)
Prior service costs		5,744			(2,520	)		972			4,196
Foreign currency translation adjustment		(5	)		11			(4	)		2
Total	$	(82,407	)	$	1,496		$	(577	)	$	(81,488	)

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

	Third Quarter 2017
(in thousands)	Net Pension Activity		Net Postretirement Benefits Activity			Foreign Currency Translation Adjustment		Total
Cost of sales	$	171	$	(21	)	$	-	$	150
Selling, delivery and administrative expenses		643		(76	)		11		578
Subtotal pre-tax		814		(97	)		11		728
Income tax expense		314		(37	)		4		281
Total after tax effect	$	500	$	(60	)	$	7	$	447

	Third Quarter 2016
(in thousands)	Net Pension Activity		Net Postretirement Benefits Activity			Foreign Currency Translation Adjustment		Total
Cost of sales	$	75	$	(38	)	$	-	$	37
Selling, delivery and administrative expenses		673		(215	)		4		462
Subtotal pre-tax		748		(253	)		4		499
Income tax expense		289		(98	)		1		192
Total after tax effect	$	459	$	(155	)	$	3	$	307

	First Three Quarters 2017
(in thousands)	Net Pension Activity		Net Postretirement Benefits Activity			Foreign Currency Translation Adjustment		Total
Cost of sales	$	497	$	(64	)	$	-	$	433
Selling, delivery and administrative expenses		1,945		(230	)		37		1,752
Subtotal pre-tax		2,442		(294	)		37		2,185
Income tax expense		942		(114	)		14		842
Total after tax effect	$	1,500	$	(180	)	$	23	$	1,343

	First Three Quarters 2016
(in thousands)	Net Pension Activity		Net Postretirement Benefits Activity			Foreign Currency Translation Adjustment		Total
Cost of sales	$	224	$	(114	)	$	-	$	110
Selling, delivery and administrative expenses		2,019		(644	)		11		1,386
Subtotal pre-tax		2,243		(758	)		11		1,496
Income tax expense		865		(292	)		4		577
Total after tax effect	$	1,378	$	(466	)	$	7	$	919