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 or weakening of the U.S. dollar against the British pound sterling, net of tax when applicable.

Accumulated Other Comprehensive Income (Loss)


	Three Months Ended March 31, 2019
	Pension		Postretirement		Foreign
	Plan		Plan		Exchange		Total
Accumulated other comprehensive income (loss) as of December 31, 2018	$	(21,166)	$	(10,928)	$	(11,062)	$	(43,156)
Other comprehensive income (loss) before reclassifications		—		—		1,031		1,031
Amounts reclassified from accumulated other comprehensive income (loss)
Amortization of Pension and Postretirement Plan items (1)		52		—		—		52
Actuarial losses (1)		363		371		—		734
Tax benefit		(109)		(98)		—		(207)
Net current-period other comprehensive income (loss)		306		273		1,031		1,610
Accumulated other comprehensive income (loss) as of March 31, 2019	$	(20,860)	$	(10,655)	$	(10,031)	$	(41,546)

	Three Months Ended March 31, 2020
	Pension		Postretirement		Foreign
	Plan		Plan		Exchange		Total
Accumulated other comprehensive income (loss) as of December 31, 2019	$	(60,942)	$	(17,749)	$	(9,268)	$	(87,959)
Other comprehensive income (loss) before reclassifications		—		—		(3,918)		(3,918)
Amounts reclassified from accumulated other comprehensive income (loss)
Amortization of Pension and Postretirement Plan items (1)		52		—		—		52
Actuarial losses (1)		1,822		463		—		2,285
Tax benefit		(494)		(123)		—		(617)
Net current-period other comprehensive income (loss)		1,380		340		(3,918)		(2,198)
Accumulated other comprehensive income (loss) as of March 31, 2020	$	(59,562)	$	(17,409)	$	(13,186)	$	(90,157)

	Six Months Ended March 31, 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		—		—		(140)		(140)
Amounts reclassified from accumulated other comprehensive income (loss)
Amortization of Pension and Postretirement Plan items (1)		103		—		—		103
Actuarial losses (1)		727		743		—		1,470
Tax benefit		(217)		(197)		—		(414)
Net current-period other comprehensive income (loss)		613		546		(140)		1,019
Accumulated other comprehensive loss as of March 31, 2019	$	(20,860)	$	(10,655)	$	(10,031)	$	(41,546)

	Six Months Ended March 31, 2020
	Pension		Postretirement		Foreign
	Plan		Plan		Exchange		Total
Accumulated other comprehensive income (loss) as of September 30, 2019	$	(53,811)	$	(13,316)	$	(13,511)	$	(80,638)
Other comprehensive income (loss) before reclassifications		—		—		325		325
Amounts reclassified from accumulated other comprehensive income (loss)
Amortization of Pension and Postretirement Plan items (1)		103		—		—		103
Actuarial losses (1)		3,642		925		—		4,567
Tax benefit		(987)		(244)		—		(1,231)
Net current-period other comprehensive income (loss)		2,758		681		325		3,764
Reclass due to adoption of ASU 2018-02		(8,509)		(4,774)		—		(13,283)
Accumulated other comprehensive loss as of March 31, 2020	$	(59,562)	$	(17,409)	$	(13,186)	$	(90,157)

(1)

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