Changes in Accumulated Other Comprehensive Income (Loss) by Component

6 Months Ended

Mar. 31, 2017

Changes in Accumulated Other Comprehensive Income (Loss) by Component

Changes in Accumulated Other Comprehensive Income (Loss) by Component

Note 13.  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, post-retirement and foreign currency translation adjustments, primarily caused by the strengthening of the US dollar against the British pound sterling, net of tax when applicable.

Accumulated Other Comprehensive Income (Loss)

	Three Months Ended March 31, 2016
	Pension		Postretirement		Foreign
	Plan		Plan		Exchange		Total
Accumulated other comprehensive income (loss) as of December 31, 2015	$	(61,455)	$	(21,327)	$	(4,883)	$	(87,665)
Other comprehensive income (loss) before reclassifications		—		—		(478)		(478)
Amounts reclassified from accumulated other comprehensive income (loss)
Amortization of Pension and Postretirement Plan items (a)		202		—		—		202
Actuarial losses (a)		2,217		706		—		2,923
Tax benefit		(890)		(259)		—		(1,149)
Net current-period other comprehensive income (loss)		1,529		447		(478)		1,498
Accumulated other comprehensive income (loss) as of March 31, 2016	$	(59,926)	$	(20,880)	$	(5,361)	$	(86,167)

	Three Months Ended March 31, 2017
	Pension		Postretirement		Foreign
	Plan		Plan		Exchange		Total
Accumulated other comprehensive income (loss) as of December 31, 2016	$	(72,838)	$	(28,909)	$	(13,222)	$	(114,969)
Other comprehensive income (loss) before reclassifications		—		—		835		835
Amounts reclassified from accumulated other comprehensive income (loss)
Amortization of Pension and Postretirement Plan items (a)		202		—		—		202
Actuarial losses (a)		2,810		1,069		—		3,879
Tax benefit		(1,109)		(393)		—		(1,502)
Net current-period other comprehensive income (loss)		1,903		676		835		3,414
Accumulated other comprehensive income (loss) as of March 31, 2017	$	(70,935)	$	(28,233)	$	(12,387)	$	(111,555)

	Six Months Ended March 31, 2016
	Pension		Postretirement		Foreign
	Plan		Plan		Exchange		Total
Accumulated other comprehensive income (loss) as of September 30, 2015	$	(62,985)	$	(21,773)	$	(3,195)	$	(87,953)
Other comprehensive income (loss) before reclassifications		—		—		(2,166)		(2,166)
Amounts reclassified from accumulated other comprehensive income (loss)
Amortization of Pension and Postretirement Plan items (a)		404		—		—		404
Actuarial losses (a)		4,435		1,412		—		5,847
Tax benefit		(1,780)		(519)		—		(2,299)
Net current-period other comprehensive income (loss)		3,059		893		(2,166)		1,786
Accumulated other comprehensive income (loss) as of March 31, 2016	$	(59,926)	$	(20,880)	$	(5,361)	$	(86,167)

	Six Months Ended March 31, 2017
	Pension		Postretirement		Foreign
	Plan		Plan		Exchange		Total
Accumulated other comprehensive income (loss) as of September 30, 2016	$	(74,742)	$	(29,585)	$	(10,196)	$	(114,523)
Other comprehensive income (loss) before reclassifications		—		—		(2,191)		(2,191)
Amounts reclassified from accumulated other comprehensive income (loss)
Amortization of Pension and Postretirement Plan items (a)		404		—		—		404
Actuarial losses (a)		5,620		2,139		—		7,759
Tax benefit		(2,217)		(787)		—		(3,004)
Net current-period other comprehensive income (loss)		3,807		1,352		(2,191)		2,968
Accumulated other comprehensive loss as of March 31, 2017	$	(70,935)	$	(28,233)	$	(12,387)	$	(111,555)

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