Note 18. 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,
	2017						2018						2019
	Pre-tax		Tax		Net		Pre-tax		Tax		Net		Pre-tax		Tax		Net
Net income (loss)					$	(10,190)					$	(21,751)					$	9,745
Other comprehensive income (loss):
Pension and postretirement:
Net gain (loss) arising during period	$	46,401	$	(17,095)		29,306	$	33,518	$	(7,576)		25,942	$	(48,052)		11,266		(36,786)
Amortization of prior service cost		808		(298)		510		374		(99)		275		228		(58)		170
Amortization of (gain) loss		15,517		(5,709)		9,808		7,887		(2,075)		5,812		2,935		(772)		2,163
Foreign currency translation adjustment		2,205		—		2,205		(1,900)		—		(1,900)		(3,620)		—		(3,620)
Other comprehensive income (loss)	$	64,931	$	(23,102)		41,829	$	39,879	$	(9,750)		30,129	$	(48,509)	$	10,436		(38,073)
Total comprehensive income (loss)					$	31,639					$	8,378					$	(28,328)

Accumulated Other Comprehensive Income (Loss)


	Year Ended September 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		17,658		8,284		(1,900)		24,042
Amounts reclassified from accumulated other comprehensive income (loss)
Amortization of Pension and Postretirement Plan items (1)		374		—		—		374
Actuarial losses (1)		4,888		2,999		—		7,887
Tax benefit		(1,381)		(793)		—		(2,174)
Net current-period other comprehensive income (loss)		21,539		10,490		(1,900)		30,129
Accumulated other comprehensive income (loss) as of September 30, 2018	$	(21,473)	$	(11,201)	$	(9,891)	$	(42,565)


	Year Ended September 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		(33,578)		(3,209)		(3,620)		(40,407)
Amounts reclassified from accumulated other comprehensive income (loss)
Amortization of Pension and Postretirement Plan items (1)		228		—		—		228
Actuarial losses (1)		1,449		1,487		—		2,936
Tax benefit		(437)		(393)		—		(830)
Net current-period other comprehensive income (loss)		(32,338)		(2,115)		(3,620)		(38,073)
Accumulated other comprehensive loss as of September 30, 2019	$	(53,811)	$	(13,316)	$	(13,511)	$	(80,638)

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