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CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (Notes)
 12 Months Ended
Dec. 31, 2019
Statement of Comprehensive Income [Abstract]  
Changes in Accumulated Other Comprehensive Income [Text Block] CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME

Comprehensive income includes net income and amounts related to the SMSP. The table below presents changes in components of accumulated other comprehensive income (AOCI), net of tax, during the years ended December 31, 2019, 2018, and 2017 (in thousands of dollars). Items in parentheses indicate reductions to AOCI.
 
 
Year Ended December 31,
 
 
2019
 
2018
 
2017
Defined benefit pension items
 
 
 
 
 
 
Balance at beginning of period
 
$
(22,844
)
 
$
(30,964
)
 
$
(20,882
)
Other comprehensive income before reclassifications
 
(15,392
)
 
5,234

 
(7,872
)
Amounts reclassified out of AOCI to net income
 
1,952

 
2,886

 
1,882

Net current-period other comprehensive income
 
(13,440
)
 
8,120

 
(5,990
)
Cumulative effect of change in accounting principle(1)
 
—

 
—

 
(4,092
)
Balance at end of period
 
$
(36,284
)
 
$
(22,844
)
 
$
(30,964
)
 
 
 
 
 
 
 

(1) The cumulative effect of change in accounting principle relates to the 2017 adoption of ASU 2018-02, Income Statement—Reporting Comprehensive Income (Topic 220).
The table below presents the effects on net income of amounts reclassified out of components of AOCI and the income statement location of those amounts reclassified during the years ended December 31, 2019, 2018, and 2017 (in thousands of dollars). Items in parentheses indicate increases to net income.
 
 
Amount Reclassified from AOCI
 
 
Year Ended December 31,
 
 
2019
 
2018
 
2017
Amortization of defined benefit pension items(1)
 
 
 
 
 
 
Prior service cost
 
$
96

 
$
98

 
$
127

Net loss
 
2,533

 
3,788

 
2,963

Total before tax
 
2,629

 
3,886

 
3,090

Tax benefit(2)
 
(677
)
 
(1,000
)
 
(1,208
)
Net of tax
 
1,952

 
2,886

 
1,882

Total reclassification for the period
 
$
1,952

 
$
2,886

 
$
1,882

 
 
 
 
 
 
 
(1) Amortization of these items is included in IDACORP's consolidated income statements in other operating expenses and in Idaho Power's consolidated income statements in other expense, net.
(2) The tax benefit is included in income tax expense in the consolidated income statements of both IDACORP and Idaho Power.