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

Changes in Accumulated Other Comprehensive Loss by Component (Tables)

6 Months Ended

Jun. 30, 2014

Changes to accumulated other comprehensive loss by component for the six months ended June 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)		90		(123)		63		30

Balance at June 30, 2014	$	(96)	$	2,111	$	(2,849)	$	(834)


(1) Amounts reclassified from accumulated other comprehensive loss:
Amortization of Other Postretirement Benefit items:
Actuarial gains (a)		(199)
Tax expense		76

Reclassification net of tax	$	(123)

Amortization of pension items:
Actuarial losses (a)		102
Tax benefit		(39)

Reclassification net of tax	$	63

Realized losses on interest rate swaps reclassified to interest expense		145
Tax benefit		(55)

Reclassification net of tax	$	90

(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 six months ended June 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		(8)		—		—		(8)
Amounts reclassified from accumulated other comprehensive loss: (1)		91		(54)		380		417

Balance at June 30, 2013	$	(261)	$	1,009	$	(7,423)	$	(6,675)


(1) Amounts reclassified from accumulated other comprehensive loss:
Amortization of Other Postretirement Benefit items:
Actuarial gains (a)		(86)
Tax expense		32

Reclassification net of tax	$	(54)

Amortization of pension items:
Actuarial losses (a)		603
Tax benefit		(223)

Reclassification net of tax	$	380

Realized losses on interest rate swaps reclassified to interest expense		145
Tax benefit		(54)

Reclassification net of tax	$	91

(a)

– These components are included in the computation of benefit plan costs in Note 8.