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Accumulated Comprehensive Loss
 9 Months Ended
Sep. 30, 2019
Accumulated Comprehensive Loss [Abstract]  
Accumulated Comprehensive Loss
Note 9 – Accumulated Comprehensive Loss

The following tables present the changes in accumulated other comprehensive loss by component net of tax for the three and nine months ended September 30, 2019 and 2018 (in thousands):



 
 
Nine months ended September 30, 2019
 
 
 
Unrealized gain (loss) on available for sale securities (a)
  
Defined Benefit Pension Items (a)
  
Total
 
Balance as of December 31, 2018
 
$
(973
)
 
$
(2,948
)
 
$
(3,921
)
Other comprehensive income (loss) before reclassifications (net of tax)
  
3,495
   
-
   
3,495
 
Amounts reclassified from accumulated other
            
     comprehensive income (loss) (net of tax)
  
(6
)
  
143
   
137
 
Net current period other comprehensive income (loss)
  
3,489
   
143
   
3,632
 
Balance as of September 30, 2019
 
$
2,516
  
$
(2,805
)
 
$
(289
)
 
            
 
 
Nine months ended September 30, 2018
 
 
 
Unrealized gain (loss) on available for sale securities (a)
  
Defined Benefit Pension Items (a)
  
Total
 
Balance as of December 31, 2017
 
$
(269
)
 
$
(3,129
)
 
$
(3,398
)
Change in Accounting policy for equity securities
  
1
   
-
   
1
 
Other comprehensive income (loss) before reclassifications (net of tax)
  
(2,800
)
  
-
   
(2,800
)
Amounts reclassified from accumulated other
            
     comprehensive income (loss) (net of tax)
  
6
   
110
   
116
 
Net current period other comprehensive income (loss)
  
(2,794
)
  
110
   
(2,684
)
Balance as of September 30, 2018
 
$
(3,062
)
 
$
(3,019
)
 
$
(6,081
)
 
            
 
 
Three months ended September 30, 2019
 
 
 
Unrealized gain (loss) on available for sale securities (a)
  
Defined Benefit Pension Items (a)
  
Total
 
Balance as of June 30, 2019
 
$
2,515
  
$
(2,852
)
 
$
(337
)
Other comprehensive income (loss) before reclassifications (net of tax)
  
7
   
-
   
7
 
Amounts reclassified from accumulated other
            
     comprehensive income (loss) (net of tax)
  
(6
)
  
47
   
41
 
Net current period other comprehensive income (loss)
  
1
   
47
   
48
 
Balance as of September 30, 2019
 
$
2,516
  
$
(2,805
)
 
$
(289
)
 
            
 
 
Three months ended September 30, 2018
 
 
 
Unrealized gain (loss) on available for sale securities (a)
  
Defined Benefit Pension Items (a)
  
Total
 
Balance as of June 30, 2018
 
$
(2,302
)
 
$
(3,055
)
 
$
(5,357
)
Other comprehensive income (loss) before reclassifications (net of tax)
  
(766
)
  
-
   
(766
)
Amounts reclassified from accumulated other
            
     comprehensive income (loss) (net of tax)
  
6
   
36
   
42
 
Net current period other comprehensive income (loss)
  
(760
)
  
36
   
(724
)
Balance as of September 30, 2018
 
$
(3,062
)
 
$
(3,019
)
 
$
(6,081
)
 
            
(a) Amounts in parentheses indicate debits on the Consolidated Balance Sheet.
         

The following table presents the significant amounts reclassified out of each component of accumulated other comprehensive income for the three and nine months ended September 30, 2019 and 2018 (in thousands):



Details about accumulated other comprehensive income (loss)
 
Amount reclassified from accumulated comprehensive income (loss) (a)
 
Affected line item in the Consolidated Statement of Income
 
 
Three Months Ended September 30,
 
 
 
 
2019
  
2018
 
 
Unrealized gains and losses on available for sale securities
      
   
 
 
$
8
  
$
(8
)
Available for sale securities gains, net
 
  
(2
)
  
2
 
Provision for income taxes
 
 
$
6
  
$
(6
)
Net of tax
 
        
    
Defined benefit pension items
        
   
 
 
$
(60
)
 
$
(47
)
Other expenses
 
  
13
   
11
 
Provision for income taxes
 
 
$
(47
)
 
$
(36
)
Net of tax
 
        
    
Total reclassifications
 
$
(41
)
 
$
(42
)
 
 
        
    
 
 
Nine Months Ended September 30
 
 
 
  
2019
   
2018
 
 
Unrealized gains and losses on available for sale securities
        
   
 
 
$
8
  
$
(8
)
Available for sale securities gains, net
 
  
(2
)
  
2
 
Provision for income taxes
 
 
$
6
  
$
(6
)
Net of tax
 
        
    
Defined benefit pension items
        
   
 
 
$
(181
)
 
$
(140
)
Other expenses
 
  
38
   
30
 
Provision for income taxes
 
 
$
(143
)
 
$
(110
)
Net of tax
 
        
    
Total reclassifications
 
$
(137
)
 
$
(116
)
 
 
        
    
(a) Amounts in parentheses indicate expenses and other amounts indicate income on the Consolidated Statement of Income