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Comprehensive Income (Loss)
 9 Months Ended
Sep. 30, 2019
Equity [Abstract]  
Comprehensive Income (Loss) Comprehensive Income (Loss)
Comprehensive income (loss) is defined as the change in equity during a period for non-owner transactions and is divided into net income (loss) and other comprehensive income (loss). Other comprehensive income (loss) includes revenues, expenses, gains, and losses that are excluded from earnings under current accounting standards. The components of accumulated other comprehensive income (loss) for the Company are as follows:
($ in thousands)
September 30, 2019
 
December 31, 2018
Unrealized gain (loss) on securities available for sale
$
7,327

 
(12,390
)
Deferred tax asset (liability)
(1,684
)
 
2,896

Net unrealized gain (loss) on securities available for sale
5,643

 
(9,494
)
 
 
 
 
Additional pension asset (liability)
(2,609
)
 
(3,220
)
Deferred tax asset (liability)
600

 
753

Net additional pension asset (liability)
(2,009
)
 
(2,467
)
 
 
 
 
Total accumulated other comprehensive income (loss)
$
3,634

 
(11,961
)

The following table discloses the changes in accumulated other comprehensive income (loss) for the nine months ended September 30, 2019 (all amounts are net of tax).
($ in thousands)
Unrealized Gain
(Loss) on
Securities
Available for Sale
 
Additional
Pension Asset
(Liability)
 
Total
Beginning balance at January 1, 2019
$
(9,494
)
 
(2,467
)
 
(11,961
)
Other comprehensive income (loss) before reclassifications
15,212

 
—

 
15,212

Amounts reclassified from accumulated other comprehensive income
(75
)
 
458

 
383

Net current-period other comprehensive income (loss)
15,137

 
458

 
15,595

 
 
 
 
 
 
Ending balance at September 30, 2019
$
5,643

 
(2,009
)
 
3,634

The following table discloses the changes in accumulated other comprehensive income (loss) for the nine months ended September 30, 2018 (all amounts are net of tax).
($ in thousands)
Unrealized Gain
(Loss) on
Securities
Available for Sale
 
Additional
Pension Asset
(Liability)
 
Total
Beginning balance at January 1, 2018
$
(1,694
)
 
(2,452
)
 
(4,146
)
Other comprehensive income (loss) before reclassifications
(7,839
)
 
—

 
(7,839
)
Amounts reclassified from accumulated other comprehensive income
—

 
12

 
12

Net current-period other comprehensive income (loss)
(7,839
)
 
12

 
(7,827
)
 
 
 
 
 
 
Ending balance at September 30, 2018
$
(9,533
)
 
(2,440
)
 
(11,973
)