Comprehensive Income

9 Months Ended

Sep. 30, 2014

Comprehensive Income

Comprehensive Income

Note J — Comprehensive Income

Comprehensive income (loss) for a period encompasses net income (loss) and all other changes in equity other than from transactions with our stockholders.  Our comprehensive income (loss) was as follows:

	Three Months Ended September 30,
In thousands	2014			2013
Net income (loss)	$	6,420		$	(8,173	)
Other comprehensive income (loss):
Adjustment to pension liability	930			1,672
Tax expense	(372		)	(669		)
Adjustment to pension liability, net of tax	558			1,003
Foreign currency translation adjustment	(1,348		)	1,056
Total other comprehensive income (loss)	(790		)	2,059
Total comprehensive income (loss)	$	5,630		$	(6,114	)

	Nine Months Ended September 30,
In thousands	2014			2013
Net income	$	13,902		$	6,804
Other comprehensive income (loss):
Adjustment to pension liability	2,691			5,015
Tax expense	(1,076		)	(2,006		)
Adjustment to pension liability, net of tax	1,615			3,009
Foreign currency translation adjustment	(742		)	(663		)
Total other comprehensive income (loss)	873			2,346
Total comprehensive income	$	14,775		$	9,150

Changes in accumulated other comprehensive income by component are as follows:

In thousands	Defined Benefit Pension Items			Foreign Currency Items			Total
Balance at December 31, 2013	$	(32,279	)	$	4,161		$	(28,118	)
Other comprehensive income, net of tax, before reclassifications	—			(742		)	(742		)
Amounts reclassified from accumulated other comprehensive income, net of tax	1,615			—			1,615
Net current period other comprehensive income, net of tax	1,615			(742		)	873
Balance at September 30, 2014	$	(30,664	)	$	3,419		$	(27,245	)

In thousands	Defined Benefit Pension Items			Foreign Currency Items			Total
Balance at December 31, 2012	$	(54,431	)	$	4,697		$	(49,734	)
Other comprehensive (loss), net of tax, before reclassifications	—			(663		)	(663		)
Amounts reclassified from accumulated other comprehensive income, net of tax	3,009			—			3,009
Net current period other comprehensive income (loss), net of tax	3,009			(663		)	2,346
Balance at September 30, 2013	$	(51,422	)	$	4,034		$	(47,388	)

Reclassification amounts related to the defined pension plans are included in the computation of net period pension benefit cost (see Note G, Components of Net Periodic Pension Benefit Cost).