General form of registration statement for all companies including face-amount certificate companies

Stockholder's Equity (Tables)

v3.19.3.a.u2
Stockholder's Equity (Tables)
9 Months Ended 12 Months Ended
Sep. 30, 2019
Dec. 31, 2018
Equity [Abstract]    
Schedule of Accumulated Other Comprehensive Income (Loss)
The following table provides a summary of the changes in Accumulated other comprehensive income (loss) for the period from January 1, 2019 through August 31, 2019 (amounts in thousands):
 
Predecessor Company
 
Accumulated Other Comprehensive Income (Loss)
Balance at December 31, 2018
$
7,608

Reclassifications of unrealized loss on derivatives into Net loss, net of income tax of $0 (a)
(468
)
Balance at March 31, 2019
$
7,140

Reclassifications of unrealized loss on derivatives into Net loss, net of income tax of $0 (a)
(472
)
Balance at June 30, 2019
$
6,668

Fresh start adjustment (b)
(6,668
)
Balance at August 31, 2019
$

 
(a)
Amounts reclassified into Net loss are included in Interest expense on the condensed consolidated statements of operations.  See note 7, Derivatives for further information.
(b)
The remaining amount recognized in Accumulated other comprehensive income (loss) was evaluated to have no fair value upon the application of fresh start accounting pursuant to the Plan. See note 3, Fresh Start Accounting for further information.



The following table provides a summary of the changes in Accumulated other comprehensive income (loss) for the nine months ended September 30, 2018 (amounts in thousands):
 
Predecessor Company
 
Accumulated Other Comprehensive Income (Loss)
Balance at December 31, 2017
$
(7,375
)
Impact of adoption of ASU 2017-12
605

Adjusted balance at January 1, 2018
(6,770
)
Unrealized gain on derivatives recognized through Accumulated other comprehensive income (loss), net of income tax of $0
13,668

Reclassifications of unrealized loss on derivatives into Net loss, net of income tax of $0 (a)
738

Net period Other comprehensive income
14,406

Balance at March 31, 2018
$
7,636

Unrealized gain on derivatives recognized through Accumulated other comprehensive income (loss), net of income tax of $0
5,096

Reclassifications of unrealized loss on derivatives into Net loss, net of income tax of $0 (a)
425

Net period Other comprehensive income
5,521

Balance at June 30, 2018
$
13,157

Unrealized gain on derivatives recognized through Accumulated other comprehensive income (loss), net of income tax of $0
3,165

Reclassifications of unrealized loss on derivatives into Net loss, net of income tax of $0 (a)
104

Net period Other comprehensive income
3,269

Balance at September 30, 2018
$
16,426

 
(a) 
Amounts reclassified into Net loss are included in Interest expense on the condensed consolidated statements of operations.
The following table provides a summary of the changes in Accumulated other comprehensive income (loss) for the periods presented (amounts in thousands):

 
Accumulated
 Other
 Comprehensive
 Income (Loss)
Balance at December 31, 2015
$
(13,546
)
Unrealized loss on derivatives recognized through Accumulated other comprehensive income (loss), net of income tax of $0 (a)
(2,673
)
Reclassifications of unrealized loss on derivatives into net income, net of income tax of $0 (b)
7,262

Net current period other comprehensive income (loss)
4,589

Balance at December 31, 2016
$
(8,957
)
Unrealized loss on derivatives recognized through Accumulated other comprehensive income (loss), net of income tax of $0 (a)
(3,842
)
Reclassifications of unrealized loss on derivatives into Net loss, net of income tax of $0 (b)
5,424

Net current period other comprehensive income
1,582

Balance at December 31, 2017
$
(7,375
)
Impact of adoption of ASU 2017-12
605

Adjusted balance at January 1, 2018
$
(6,770
)
Unrealized gain on derivatives recognized through Accumulated other comprehensive income (loss), net of income tax of $0 (a)
12,882

Reclassifications of unrealized loss on derivatives into Net loss, net of income tax of $0 (b)
1,496

Net current period other comprehensive income
14,378

Balance at December 31, 2018
$
7,608

 
 
(a)        No income taxes were recorded on the unrealized gain / (loss) on derivative instrument amounts for 2018, 2017 and 2016 because the Company is subject to a full valuation allowance.
(b)        Amounts reclassified into Net loss are included in Interest expense on the consolidated statement of operations.  See note 10, Derivatives, for further information.