Comprehensive Income (Loss) and Changes in Accumulated Other Comprehensive Income (Loss) by Component

12 Months Ended

Sep. 30, 2016

Changes in Accumulated Other Comprehensive Income (Loss) by Component

Comprehensive Income (Loss) and Changes in Accumulated Other Comprehensive Income (Loss) by Component

Note 17. Comprehensive Income (Loss) and Changes in Accumulated Other Comprehensive Income (Loss) by Component

Comprehensive income (loss) includes changes in equity that result from transactions and economic events from non-owner sources. Comprehensive income (loss) consists of net income (loss) and other comprehensive income (loss) items, including pension and foreign currency translation adjustments, net of tax when applicable.

Comprehensive Income (Loss)

	Year Ended September 30,
	2014						2015						2016
	Pre-tax		Tax		Net		Pre-tax		Tax		Net		Pre-tax		Tax		Net
Net income					$	3,751					$	30,486					$	5,020
Other comprehensive income (loss):
Pension and postretirement:
Net gain (loss) arising during period	$	(1,886)	$	698		(1,188)	$	(26,515)	$	9,595		(16,920)	$	(18,299)	$	6,609		(11,690)
Less: amortization of prior service cost		2,087		(773)		1,314		(808)		298		(510)		(808)		299		(509)
Less: amortization of gain (loss)		(6,608)		2,444		(4,164)		(7,160)		2,632		(4,528)		(11,663)		4,293		(7,370)
Foreign currency translation adjustment		(991)		—		(991)		(4,167)		—		(4,167)		(7,001)		—		(7,001)
Other comprehensive income (loss)	$	(7,398)	$	2,369		(5,029)	$	(38,650)	$	12,525		(26,125)	$	(37,771)	$	11,201		(26,570)
Total comprehensive income (loss)					$	(1,278)					$	4,361					$	(21,550)

Accumulated Other Comprehensive Income (Loss)

	Year Ended September 30, 2015
	Pension		Postretirement		Foreign
	Plan		Plan		Exchange		Total
Accumulated other comprehensive income (loss) as of September 30, 2014	$	(42,800)	$	(20,000)	$	972	$	(61,828)
Other comprehensive loss before reclassifications		(23,688)		(3,308)		(4,167)		(31,163)
Amounts reclassified from accumulated other comprehensive income (loss)
Amortization of Pension and Postretirement Plan items (a)		808		—		—		808
Actuarial losses (a)		4,726		2,434		—		7,160
Tax benefit		(2,031)		(899)		—		(2,930)
Net current-period other comprehensive income (loss)		(20,185)		(1,773)		(4,167)		(26,125)
Accumulated other comprehensive loss as of September 30, 2015	$	(62,985)	$	(21,773)	$	(3,195)	$	(87,953)

	Year Ended September 30, 2016
	Pension		Postretirement		Foreign
	Plan		Plan		Exchange		Total
Accumulated other comprehensive loss as of September 30, 2015	$	(62,985)	$	(21,773)	$	(3,195)	$	(87,953)
Other comprehensive loss before reclassifications		(17,855)		(9,593)		(7,001)		(34,449)
Amounts reclassified from accumulated other comprehensive income (loss)
Amortization of Pension and Postretirement Plan items (a)		808		—		—		808
Actuarial losses (a)		8,838		2,825		—		11,663
Tax benefit		(3,548)		(1,044)		—		(4,592)
Net current-period other comprehensive income (loss)		(11,757)		(7,812)		(7,001)		(26,570)
Accumulated other comprehensive loss as of September 30, 2016	$	(74,742)	$	(29,585)	$	(10,196)	$	(114,523)

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