Accumulated Other Comprehensive Income (Loss)

12 Months Ended

Dec. 31, 2013

Accumulated Other Comprehensive Income (Loss)

Accumulated Other Comprehensive Income (Loss)

14. Accumulated Other Comprehensive Income (Loss)

	Foreign									Total Accumulated
	Currency			Pension						Other
	Translation			Benefit						Comprehensive
(Dollars in thousands)	Adjustments			Adjustments			Derivatives			Income (Loss)
Balance, January 1, 2013, net of tax	$	17,098		$	(33,718	)	$	93		$	(16,527	)
Other comprehensive income before reclassifications	727			12,913			689			14,329
Amounts reclassified from other comprehensive income (loss)	(1,032		)	2,355			(265		)	1,058
Net current period other comprehensive income (loss)	(305		)	15,268			424			15,387
Balance, December 31, 2013, net of tax	$	16,793		$	(18,450	)	$	517		$	(1,140	)

Details about AccumulatedOther Comprehensive Income Components	Amount Reclassified from Accumulated  Other Comprehensive Income(1)			Affected Line Item in the Statementwhere Net Income is Presented
Derivatives:
Foreign Exchange Contracts	$	1,018		Cost of products sold (excluding depreciation)
Natural Gas Contracts	(555		)	Cost of products sold (excluding depreciation)
	463			Total before tax
	(198		)	Tax (expense) or benefit
	$	265		Net of tax
Pension Benefit Adjustments:
Prior-service costs	$	(74	)	(2)
Actuarial losses	(3,722		)	(2)
	(3,796		)	Total before tax
	1,441			Tax (expense) or benefit
	$	(2,355	)	Net of tax
Foreign Currency Translation Adjustments:
Sale of foreign subsidiary (Note 2)	$	1,032		Restructuring (3)
	1,032			Total before tax
	—			Tax (expense) or benefit
	$	1,032		Net of tax
Total reclassifications for the period ended December 31, 2013	$	(1,058	)	Net of tax

(1) Amounts in parentheses indicate debits to income/loss.

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

(3) The adjustment for 2013 relates to the Company’s sale of its activated carbon manufacturing facility in Datong, China.

Foreign currency translation adjustments exclude income tax expense (benefit) for the earnings of the Company’s non-U.S. subsidiaries as management believes these earnings will be reinvested for an indefinite period of time.  Determination of the amount of unrecognized deferred U.S. income tax liability on these unremitted earnings is not practicable.

The income tax benefits associated with ASC 715 “Compensation — Retirement Benefits” included in accumulated other comprehensive loss was $9.7 million, $20.0 million, and $17.4 million at December 31, 2013, 2012, and 2011, respectively.  The income tax (expense) benefit associated with the Company’s derivatives included in accumulated other comprehensive loss was $(0.3) million, $(29) thousand, and $0.6 million at December 31, 2013, 2012, and 2011, respectively.

The income tax (expense) benefit associated with foreign currency translation included in other comprehensive loss was $0.3 million, $29 thousand, and $0.1 million at December 31, 2013, 2012, and 2011, respectively.  The income tax (expense) benefits associated with the Company’s pension benefits included in other comprehensive loss was $(9.8) million, $2.5 million, and $5.7 million at December 31, 2013, 2012, and 2011, respectively. The income tax (expense) benefits associated with the Company’s derivatives included in other comprehensive loss was $(0.4) million, $(0.6) million, and $(0.4) million at December 31, 2013, 2012, and 2011, respectively.