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Accumulated Other Comprehensive (Loss) Income
 12 Months Ended
Dec. 31, 2017
Equity [Abstract]  
Accumulated Other Comprehensive (Loss) Income
Accumulated Other Comprehensive (Loss) Income
The following table presents the changes in the accumulated balances for each component of Accumulated other comprehensive (loss) income ("AOCI") for each period presented (in millions of dollars):
 
 
Year Ended December 31,
 
 
2017
 
2016
 
2015
Defined benefit pension plan and VEBAs:
 
 
 
 
 
 
Beginning balance
 
$
(37.1
)
 
$
(31.3
)
 
$
(96.4
)
Actuarial loss arising during the period
 
(0.3
)
 
(5.7
)
 
(12.9
)
Less: income tax benefit
 
0.1

 
2.1

 
4.9

Net actuarial loss arising during the period
 
(0.2
)
 
(3.6
)
 
(8.0
)
Prior service (cost) credit arising during the period
 
(7.3
)
 
(8.3
)
 
6.8

Less: income tax benefit (expense)
 
2.7

 
3.1

 
(2.6
)
Net prior service (cost) credit arising during the period
 
(4.6
)
 
(5.2
)
 
4.2

Amortization of net actuarial loss1
 
0.9

 
0.5

 
1.1

Amortization of prior service cost1
 
4.7

 
4.1

 
3.0

Removal of obligation relating to Union VEBA
 
—

 
—

 
106.6

Less: income tax expense2
 
(2.1
)
 
(1.7
)
 
(41.8
)
Net amortization and reclassification from AOCI to Net income (loss)
 
3.5

 
2.9

 
68.9

Translation impact on Canadian pension plan AOCI balance
 
(0.1
)
 
0.1

 
—

Other comprehensive (loss) income, net of tax
 
(1.4
)
 
(5.8
)
 
65.1

Ending balance
 
$
(38.5
)
 
$
(37.1
)
 
$
(31.3
)
 
 
 
 
 
 
 
Available for sale securities:
 
 
 
 
 
 
Beginning balance
 
$
0.8

 
$
(0.1
)
 
$
0.2

Unrealized gain (loss) on available for sale securities
 
4.0

 
1.9

 
(0.1
)
Less: income tax expense
 
(1.5
)
 
(0.7
)
 
—

Net gain (loss) on available for sale securities
 
2.5

 
1.2

 
(0.1
)
Gain reclassified from AOCI to Net income (loss)3
 
(3.2
)
 
(0.5
)
 
(0.4
)
Less: income tax benefit2
 
1.2

 
0.2

 
0.2

Net gain reclassified from AOCI to Net income (loss)
 
(2.0
)
 
(0.3
)
 
(0.2
)
Other comprehensive income (loss), net of tax
 
0.5

 
0.9

 
(0.3
)
Ending balance
 
$
1.3

 
$
0.8

 
$
(0.1
)
 
 
 
 
 
 
 
Other:
 
 
 
 
 
 
Beginning balance
 
$
(0.4
)
 
$
(0.3
)
 
$
0.1

Unrealized gain (loss)
 
2.0

 
(0.2
)
 
(0.5
)
Less: income tax (expense) benefit
 
(0.7
)
 
—

 
0.1

Net gain (loss)
 
1.3

 
(0.2
)
 
(0.4
)
(Gain) loss reclassified from AOCI to Net income (loss)
 
(0.6
)
 
0.1

 
—

Less: income tax benefit2
 
0.2

 
—

 
—

Net (gain) loss reclassified from AOCI to Net income (loss)
 
(0.4
)
 
0.1

 
—

Other comprehensive income (loss), net of tax
 
0.9

 
(0.1
)
 
(0.4
)
Ending balance
 
$
0.5

 
$
(0.4
)
 
$
(0.3
)
 
 
 
 
 
 
 
Total AOCI ending balance
 
$
(36.7
)
 
$
(36.7
)
 
$
(31.7
)
____________
1. 
Amounts amortized out of AOCI relating to Salaried VEBA adjustments were included as a component of Net periodic postretirement benefit cost relating to Salaried VEBA.
2. 
Income tax amounts reclassified out of AOCI were included as a component of Income tax (provision) benefit.
3. 
Amounts reclassified out of AOCI relating to sales of available for sale securities were included as a component of Other income (expense), net. We use the specific identification method to determine the amount reclassified out of AOCI.