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

Changes in Accumulated Other Comprehensive Loss by Component (Tables)

9 Months Ended

Sep. 30, 2016



	Unrealized
	Net Loss			Retiree
	on Interest			Health
	Rate			Benefit	Pension
	Swap			Obligation	Obligation		Total
Balance at December 31, 2015	$	(937)	$	1,048	$	(6,294)	$	(6,183)
Other comprehensive loss before reclassifications		(1,967)		—		—		(1,967)
Amounts reclassified from accumulated other comprehensive loss: (1)		181		(59)		337		459
Balance at September 30, 2016	$	(2,723)	$	989	$	(5,957)	$	(7,691)
(1) Amounts reclassified from accumulated other comprehensive loss:
Amortization of Other Postretirement Benefit items:
Actuarial gains (a)		(95)
Tax expense		36
Reclassification net of tax	$	(59)
Amortization of pension items:
Actuarial losses (a)		543
Tax benefit		(206)
Reclassification net of tax	$	337

Realized losses on interest rate swaps reclassified to interest expense		292
Tax benefit		(111)
Reclassification net of tax	$	181

(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 nine months ended September 30, 2015 are as follows:



	Unrealized
	Net Loss			Retiree
	on Interest			Health
	Rate			Benefit	Pension
	Swap			Obligation	Obligation		Total
Balance at December 31, 2014	$	-	$	807	$	(6,835)	$	(6,028)
Other comprehensive loss before reclassifications		(1,170)		-		-		(1,170)
Amounts reclassified from accumulated other comprehensive loss: (1)		-		(32)		474		442
Balance at September 30, 2015	$	(1,170)	$	775	$	(6,361)	$	(6,756)
(1) Amounts reclassified from accumulated other comprehensive loss:
Amortization of Other Postretirement Benefit items:
Actuarial gains (a)		(51)
Tax expense		19
Reclassification net of tax	$	(32)
Amortization of pension items:
Actuarial losses (a)		765
Tax benefit		(291)
Reclassification net of tax	$	474

(a)

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