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, 2014

Changes to accumulated other comprehensive loss by component for the nine months ended September 30, 2014 are as follows:



	Unrealized
	Net Loss
	on Interest			Retiree 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)		136		(185)		95		46

Balance at September 30, 2014	$	(50)	$	2,049	$	(2,817)	$	(818)


(1) Amounts reclassified from accumulated other comprehensive loss:
Amortization of Other Postretirement Benefit items:
Actuarial gains (a)		(299)
Tax expense		114

Reclassification net of tax	$	(185)

Amortization of pension items:
Actuarial losses (a)		153
Tax benefit		(58)

Reclassification net of tax	$	95

Realized losses on interest rate swaps reclassified to interest expense		220
Tax benefit		(84)

Reclassification net of tax	$	136

(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 nine months ended September 30, 2013 are as follows:



	Unrealized
	Net Loss
	on Interest			Retiree Health
	Rate			Benefit	Pension
	Swap			Obligation	Obligation		Total
Balance at December 31, 2012	$	(344)	$	1,063	$	(7,803)	$	(7,084)
Other comprehensive loss before reclassifications		(20)		—		—		(20)
Amounts reclassified from accumulated other comprehensive loss: (1)		140		(81)		569		628

Balance at September 30, 2013	$	(224)	$	982	$	(7,234)	$	(6,476)


(1) Amounts reclassified from accumulated other comprehensive loss:
Amortization of Other Postretirement Benefit items:
Actuarial gains (a)		(129)
Tax expense		48

Reclassification net of tax	$	(81)

Amortization of pension items:
Actuarial losses (a)		905
Tax benefit		(336)

Reclassification net of tax	$	569

Realized losses on interest rate swaps reclassified to interest expense		222
Tax benefit		(82)

Reclassification net of tax	$	140

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