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Comprehensive Income (Tables)
 9 Months Ended
Sep. 30, 2018
Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Schedule of Comprehensive Income
The following table presents the components of other comprehensive income for the three- and nine-month periods ended September 30, 2018 and 2017:
Schedule of Comprehensive Income
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
 
 
Tax
 
 
 
 
 
Tax
 
 
 
Before-Tax
 
(Expense)
 
Net-of-Tax
 
Before-Tax
 
(Expense)
 
Net-of-Tax
 
Amount
 
Benefit
 
Amount
 
Amount
 
Benefit
 
Amount
2018
 
 
 
 
 
 
 
 
 
 
 
Net Unrealized Securities Holding Losses on Securities Available-for-Sale Arising During the Period
(1,203
)
 
$
306

 
(897
)
 
(5,388
)
 
$
1,371

 
(4,017
)
Amortization of Net Retirement Plan Actuarial Loss
81

 
(21
)
 
60

 
244

 
(63
)
 
181

Accretion of Net Retirement Plan Prior Service Credit
27

 
(7
)
 
20

 
81

 
(21
)
 
60

  Other Comprehensive Loss
$
(1,095
)
 
$
278

 
$
(817
)
 
$
(5,063
)
 
$
1,287

 
$
(3,776
)
 
 
 
 
 
 
 
 
 
 
 
 
2017
 
 
 
 
 
 
 
 
 
 
 
Net Unrealized Securities Holding Gains on Securities Available-for-Sale Arising During the Period
6

 
$
3

 
9

 
749

 
$
(284
)
 
465

Reclassification Adjustment for Securities Gains Included in Net Income
(10
)
 
4

 
(6
)
 
(10
)
 
4

 
(6
)
Amortization of Net Retirement Plan Actuarial Loss
179

 
(115
)
 
64

 
537

 
(292
)
 
245

Accretion of Net Retirement Plan Prior Service Credit
(3
)
 
1

 
(2
)
 
(8
)
 
3

 
(5
)
  Other Comprehensive Income
$
172

 
$
(107
)
 
$
65

 
$
1,268

 
$
(569
)
 
$
699
Changes in Accumulated Other Comprehensive Income By Component
The following table presents the changes in accumulated other comprehensive income by component:
Changes in Accumulated Other Comprehensive Income (Loss) by Component (1)
 
 
 
 
 
 
 
 
 
Unrealized
 
Defined Benefit Plan Items
 
 
 
Gains and
 
 
 
 
 
 
 
Losses on
 
 
 
Net Prior
 
 
 
Available-for-
 
Net Gain
 
Service
 
 
 
Sale Securities
 
(Loss)
 
(Cost ) Credit
 
Total
For the Quarter-To-Date periods ended:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
June 30, 2018
$
(4,701
)
 
$
(6,259
)
 
$
(844
)
 
$
(11,804
)
Other comprehensive income or loss before reclassifications
(897
)
 
—

 
—

 
(897
)
Amounts reclassified from accumulated other comprehensive income

 
60

 
20

 
80

Net current-period other comprehensive income (loss)
(897
)
 
60

 
20

 
(817
)
September 30, 2018
$
(5,598
)
 
$
(6,199
)
 
$
(824
)
 
$
(12,621
)
 
 
 
 
 
 
 
 
June 30, 2017
$
74

 
$
(5,556
)
 
$
(718
)
 
$
(6,200
)
Other comprehensive income or loss before reclassifications
9

 
—

 
—

 
9

Amounts reclassified from accumulated other comprehensive income
(6
)
 
64

 
(2
)
 
56

Net current-period other comprehensive income (loss)
3

 
64

 
(2
)
 
65

September 30, 2017
$
77

 
$
(5,492
)
 
$
(720
)
 
$
(6,135
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the Year-To-Date periods ended:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2017
$
(1,250
)
 
$
(6,380
)
 
$
(884
)
 
$
(8,514
)
Other comprehensive income or loss before reclassifications
(4,017
)
 
—

 
—

 
(4,017
)
Amounts reclassified from accumulated other comprehensive income
—

 
181

 
60

 
241

Net current-period other comprehensive income
(4,017
)
 
181

 
60

 
(3,776
)
Amounts reclassified from accumulated other comprehensive income
$
(331
)
 
 
 
 
 
$
(331
)
September 30, 2018
$
(5,598
)
 
$
(6,199
)
 
$
(824
)
 
$
(12,621
)
 
 
 
 
 
 
 
 
December 31, 2016
$
(382
)
 
$
(5,737
)
 
$
(715
)
 
$
(6,834
)
Other comprehensive income or loss before reclassifications
465

 
—

 
—

 
465

Amounts reclassified from accumulated other comprehensive income
(6
)
 
245

 
(5
)
 
234

Net current-period other comprehensive income
459

 
245

 
(5
)
 
699

September 30, 2017
$
77

 
$
(5,492
)
 
$
(720
)
 
$
(6,135
)
 
 
 
 
 
 
 
 
 


(1) All amounts are net of tax.
Reclassification out of Accumulated Other Comprehensive Income
The following table presents the reclassifications out of accumulated other comprehensive income:
Reclassifications Out of Accumulated Other Comprehensive Income
 
 
 
Amounts Reclassified
 
 
Details about Accumulated Other
 
from Accumulated Other
 
Affected Line Item in the Statement
Comprehensive Income (Loss) Components
 
Comprehensive Income
 
Where Net Income Is Presented
 
 
 
 
 
For the Quarter-to-date periods ended:
 
 
 
 
 
 
 
 
 
September 30, 2018
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
$
—

 
Gain on Securities Transactions
 
 
—

 
Total before Tax
 
 
—

 
Provision for Income Taxes
 
 
$
—

 
Net of Tax
 
 
 
 
 
Amortization of defined benefit pension items:
 
 
 
 
Prior-service costs
 
$
(27
)
(1) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
(81
)
(1) 
Salaries and Employee Benefits
 
 
(108
)
 
Total before Tax
 
 
28

 
Provision for Income Taxes
 
 
$
(80
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(80
)
 
Net of Tax
 
 
 
 
 
September 30, 2017
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
$
10

 
Gain on Securities Transactions
 
 
10

 
Total before Tax
 
 
(4
)
 
Provision for Income Taxes
 
 
$
6

 
Net of Tax
 
 
 
 
 
Amortization of defined benefit pension items:
 
 
 
 
Prior-service costs
 
$
3

(1) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
(179
)
(1) 
Salaries and Employee Benefits
 
 
(176
)
 
Total before Tax
 
 
114

 
Provision for Income Taxes
 
 
$
(62
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(56
)
 
Net of Tax
 
 
 
 
 
For the Year-to-date periods ended:
 
 
 
 
 
 
 
 
 
September 30, 2018
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
$
—

 
Gain on Securities Transactions
 
 
—

 
Total before Tax
 
 
—

 
Provision for Income Taxes
 
 
$
—

 
Net of Tax
 
 
 
 
 
Amortization of defined benefit pension items:
 
 
 
 
Prior-service costs
 
$
(81
)
(1) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
(244
)
(1) 
Salaries and Employee Benefits
 
 
(325
)
 
Total before Tax
 
 
84

 
Provision for Income Taxes
 
 
$
(241
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(241
)
 
Net of Tax
 
 
 
 
 
Reclassifications Out of Accumulated Other Comprehensive Income
 
 
 
Amounts Reclassified
 
 
Details about Accumulated Other
 
from Accumulated Other
 
Affected Line Item in the Statement
Comprehensive Income (Loss) Components
 
Comprehensive Income
 
Where Net Income Is Presented
 
 
 
 
 
September 30, 2017
 
 
 
 
Unrealized gains and losses on available-for-sale securities
 
$
10

 
Gain on Securities Transactions
 
 
10

 
Total before Tax
 
 
(4
)
 
Provision for Income Taxes
 
 
$
6

 
Net of Tax
 
 
 
 
 
Amortization of defined benefit pension items:
 
 
 
 
Prior-service costs
 
8

(1) 
Salaries and Employee Benefits
Actuarial gains/(losses)
 
$
(537
)
(1) 
Salaries and Employee Benefits
 
 
(529
)
 
Total before Tax
 
 
289

 
Provision for Income Taxes
 
 
$
(240
)
 
Net of Tax
 
 
 
 
 
Total reclassifications for the period
 
$
(234
)
 
Net of Tax
 
 
 
 
 
 
 
 
 
 


(1) These accumulated other comprehensive income components are included in the computation of net periodic pension cost.