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, 2015

Changes to accumulated other comprehensive loss by component for the three months ended March 31, 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		(802)		—		—		(802)
Amounts reclassified from accumulated other comprehensive loss: (1)		-		(11)		158		148
Balance at March 31, 2015	$	(802)	$	796	$	(6,677)	$	(6,682)
(1) Amounts reclassified from accumulated other comprehensive loss:
Amortization of Other Postretirement Benefit items:
Actuarial gains (a)		(17)
Tax expense		6
Reclassification net of tax	$	(11)
Amortization of pension items:
Actuarial losses (a)		255
Tax benefit		(97)
Reclassification net of tax	$	158
(a) – These components are included in the computation of benefit plan costs in Note 8.

Changes to accumulated other comprehensive loss by component for the three months ended March 31, 2014 are as follows:



	Unrealized
	Net Loss			Retiree
	on Interest			Health
	Rate			Benefit	Pension
	Swap			Obligation	Obligation		Total
Balance at December 31, 2013	$	(184)	$	2,234	$	(2,912)	$	(862)
Other comprehensive loss before reclassifications		(2)		-		-		(2)
Amounts reclassified from accumulated other comprehensive loss: (1)		45		(62)		32		15
Balance at March 31, 2014	$	(141)	$	2,172	$	(2,880)	$	(849)
(1) Amounts reclassified from accumulated other comprehensive loss:
Amortization of Other Postretirement Benefit items:
Actuarial gains (a)		(100)
Tax expense		38
Reclassification net of tax	$	(62)
Amortization of pension items:
Actuarial losses (a)		51
Tax benefit		(19)
Reclassification net of tax	$	32
Realized losses on interest rate swaps reclassified to interest expense		73
Tax benefit		(28)
Reclassification net of tax	$	45

(a) These components are included in the computation of benefit plan costs in Note 8.