XML 26 R14.htm IDEA: XBRL DOCUMENT v3.10.0.1
Accumulated Other Comprehensive Income
 9 Months Ended
Sep. 30, 2018
Equity [Abstract]  
Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income

The components of accumulated other comprehensive income are as follows (in thousands):
 
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 September 30,
 
Nine Months Ended September 30,
 
2017
 
2018
 
2017
Beginning balance
$
788

 
$
544

 
$
6,661

Unrealized (gain) or loss reclassified and recognized in net loss, net of tax (1)
(392
)
 
16

 
(6,357
)
Unrealized gain reclassified to accumulated deficit, net of tax
—

 
(560
)
 
—

Foreign exchange reclassified and recognized in net loss, net of tax (1)
(1
)
 
—

 
1

Total amount reclassified and recognized in net income or loss, net of tax
(393
)
 
(544
)
 
(6,356
)
Unrealized gain on marketable securities, net of tax
5

 
—

 
72

Accumulated currency, net of tax
7

 
—

 
30

Net change in other comprehensive income, net of tax
(381
)
 
(544
)
 
(6,254
)
Accumulated other comprehensive income
$
407

 
$
—

 
$
407


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