Note 14. 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 U.S. dollar against the British pound sterling, net of tax when applicable.

Accumulated Other Comprehensive Income (Loss)


	Three Months Ended June 30, 2018
	Pension		Postretirement		Foreign
	Plan		Plan		Exchange		Total
Accumulated other comprehensive income (loss) as of March 31, 2018	$	(41,342)	$	(20,745)	$	(5,158)	$	(67,245)
Other comprehensive income (loss) before reclassifications		—		—		(3,999)		(3,999)
Amounts reclassified from accumulated other comprehensive income (loss)
Amortization of Pension and Postretirement Plan items (a)		93		—		—		93
Actuarial losses (a)		1,222		749		—		1,971
Tax benefit		(75)		(41)		—		(116)
Net current-period other comprehensive income (loss)		1,240		708		(3,999)		(2,051)
Accumulated other comprehensive income (loss) as of June 30, 2018	$	(40,102)	$	(20,037)	$	(9,157)	$	(69,296)


	Three Months Ended June 30, 2019
	Pension		Postretirement		Foreign
	Plan		Plan		Exchange		Total
Accumulated other comprehensive income (loss) as of March 31, 2019	$	(20,860)	$	(10,655)	$	(10,031)	$	(41,546)
Other comprehensive income (loss) before reclassifications		—		—		(1,803)		(1,803)
Amounts reclassified from accumulated other comprehensive income (loss)
Amortization of Pension and Postretirement Plan items (a)		51		—		—		51
Actuarial losses (a)		364		372		—		736
Tax benefit		(108)		(99)		—		(207)
Net current-period other comprehensive income (loss)		307		273		(1,803)		(1,223)
Accumulated other comprehensive income (loss) as of June 30, 2019	$	(20,553)	$	(10,382)	$	(11,834)	$	(42,769)


	Nine Months Ended June 30, 2018
	Pension		Postretirement		Foreign
	Plan		Plan		Exchange		Total
Accumulated other comprehensive income (loss) as of September 30, 2017	$	(43,012)	$	(21,691)	$	(7,991)	$	(72,694)
Other comprehensive income (loss) before reclassifications		—		—		(1,166)		(1,166)
Amounts reclassified from accumulated other comprehensive income (loss)
Amortization of Pension and Postretirement Plan items (a)		280		—		—		280
Actuarial losses (a)		3,666		2,249		—		5,915
Tax benefit		(1,036)		(595)		—		(1,631)
Net current-period other comprehensive income (loss)		2,910		1,654		(1,166)		3,398
Accumulated other comprehensive income (loss) as of June 30, 2018	$	(40,102)	$	(20,037)	$	(9,157)	$	(69,296)


	Nine Months Ended June 30, 2019
	Pension		Postretirement		Foreign
	Plan		Plan		Exchange		Total
Accumulated other comprehensive income (loss) as of September 30, 2018	$	(21,473)	$	(11,201)	$	(9,891)	$	(42,565)
Other comprehensive income (loss) before reclassifications		—		—		(1,943)		(1,943)
Amounts reclassified from accumulated other comprehensive income (loss)
Amortization of Pension and Postretirement Plan items (a)		154		—		—		154
Actuarial losses (a)		1,091		1,115		—		2,206
Tax benefit		(325)		(296)		—		(621)
Net current-period other comprehensive income (loss)		920		819		(1,943)		(204)
Accumulated other comprehensive loss as of June 30, 2019	$	(20,553)	$	(10,382)	$	(11,834)	$	(42,769)

(a)

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