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Changes in Accumulated Other Comprehensive Income by Component
 9 Months Ended
Sep. 30, 2018
Equity [Abstract]  
Changes in Accumulated Other Comprehensive Income by Component
Note 5—Changes in Accumulated Other Comprehensive Income by Component

Accumulated other comprehensive income consists of unrealized gains and losses from the Company’s available-for-sale marketable securities. The following table provides a summary of the changes in accumulated other comprehensive income for the nine months ended September 30, 2018 and 2017:
 
Unrealized Gains and Losses on Available-for-Sale Securities(1)
 
Nine Months Ended September 30,
 
2018
 
2017
 
(in thousands)
Accumulated other comprehensive income (loss) — beginning balance
$
837

 
$
(319
)
Other comprehensive (loss) income before reclassifications
(1,694
)
 
1,162

Losses reclassified from other comprehensive income(2)
145

 
1

Net current period other comprehensive (loss) income(3)
(1,549
)
 
1,163

Accumulated other comprehensive (loss) income — ending balance
$
(712
)
 
$
844

(1) 
All amounts are net of tax.
(2) 
Realized losses were recorded pre-tax under “Other income, net - Investment and interest” in our Consolidated Statements of Comprehensive Income. For the nine months ended September 30, 2018 and 2017, the Company recorded $0.2 million and less than $0.1 million of realized losses from the sale of available-for-sale securities, respectively. Refer to Note 8—Fair Value Measurements herein for further information.
(3) 
For the nine months ended September 30, 2018 and 2017, the changes in other comprehensive (loss) income were net of a tax benefit of $0.3 million and an expense of $0.6 million, respectively.

 
Amounts Reclassified from Accumulated Other Comprehensive Income
 
2018
 
2017
 
(in thousands)
Three Months Ended September 30,
 
 
 
(Losses) gains from the sale of available-for-sale securities
$
(24
)
 
$
171

Tax benefit (expense)
5

 
(54
)
Net (loss) gain reclassified from accumulated other comprehensive income
$
(19
)
 
$
117

Nine Months Ended September 30,
 
 
 
Losses from the sale of available-for-sale securities
$
(180
)
 
$
(2
)
Tax benefit
35

 
1

Net loss reclassified from accumulated other comprehensive income
$
(145
)
 
$
(1
)