Accumulated Other Comprehensive Income

3 Months Ended

Mar. 31, 2018

The components of accumulated other comprehensive income are as follows (in thousands):



	March 31, 2018		December 31, 2017
Net unrealized gain on available-for-sale investments	$	—	$	544
Foreign currency translation	—		—
Accumulated other comprehensive income	$	—	$	544

The unrealized gain on available-for-sale investments is net of a deferred income tax liability of $145,000 at December 31, 2017.

The following table reports amounts that were reclassified from accumulated other comprehensive income or loss and included in earnings (in thousands):



	Three Months Ended March 31,
	2018			2017
Beginning balance	$	544		$	6,661
Unrealized loss (gain) reclassified and recognized in net loss, net of tax ⁽¹⁾	17			(481		)
Unrealized gain reclassified to accumulated deficit, net of tax	(561		)	—
Foreign exchange reclassified and recognized in net loss, net of tax ⁽¹⁾	—			5
Total amount reclassified and recognized in net income or loss, net of tax	(544		)	(476		)
Unrealized gain on marketable securities, net of tax	—			(109		)
Accumulated currency, net of tax	—			11
Net change in other comprehensive income, net of tax	(544		)	(574		)
Accumulated other comprehensive income	$	—		$	6,087

⁽¹⁾Amounts reclassified from this category are included in other income, net in the condensed consolidated statement of operations and comprehensive income or loss.