Douglas Dynamics, Inc. Quarterly report pursuant to Section 13 or 15(d)

Changes in Accumulated Other Comprehensive Loss by Component (Tables)

3 Months Ended

Mar. 31, 2018

Changes to accumulated other comprehensive loss by component for the three months ended March 31, 2018 are as follows:



	Unrealized
	Net Loss			Retiree
	on Interest			Health
	Rate			Benefit	Pension
	Swap			Obligation	Obligation		Total
Balance at December 31, 2017	$	(1,328)	$	1,392	$	(6,636)	$	(6,572)
Other comprehensive loss before reclassifications		711		—		—		711
Amounts reclassified from accumulated other comprehensive loss: (1)		21		(38)		130		113
Balance at March 31, 2018	$	(596)	$	1,354	$	(6,506)	$	(5,748)
(1) Amounts reclassified from accumulated other comprehensive loss:
Amortization of Other Postretirement Benefit items:
Actuarial gains (a)		(52)
Tax expense		14
Reclassification net of tax	$	(38)
Amortization of pension items:
Actuarial losses (a)		176
Tax benefit		(46)
Reclassification net of tax	$	130

Realized losses on interest rate swaps reclassified to interest expense		29
Tax benefit		(8)
Reclassification net of tax	$	21

(a) These components are included in the computation of benefit plan costs in Note 9.

Changes to accumulated other comprehensive loss by component for the three months ended March 31, 2017 are as follows:



	Unrealized
	Net Loss			Retiree
	on Interest			Health
	Rate			Benefit	Pension
	Swap			Obligation	Obligation		Total
Balance at December 31, 2016	$	(1,195)	$	937	$	(6,414)	$	(6,672)
Other comprehensive loss before reclassifications		(189)		-		-		(189)
Amounts reclassified from accumulated other comprehensive loss: (1)		60		(17)		112		155
Balance at March 31, 2017	$	(1,324)	$	920	$	(6,302)	$	(6,706)
(1) Amounts reclassified from accumulated other comprehensive loss:
Amortization of Other Postretirement Benefit items:
Actuarial gains (a)		(27)
Tax expense		10
Reclassification net of tax	$	(17)
Amortization of pension items:
Actuarial losses (a)		181
Tax benefit		(69)
Reclassification net of tax	$	112
Realized losses on interest rate swaps reclassified to interest expense		97
Tax benefit		(37)
Reclassification net of tax	$	60

These components are included in the computation of benefit plan costs in Note 11