CATERPILLAR INC | 2013 | FY | 3


The effect of the reclassifications out of Accumulated other comprehensive income (loss) on Statement 1 is as follows:
 
 
 
 
 
 
(Millions of dollars)
 
Classification of income (expense)
 
Year ended December 31, 2013
 
 
 
 
 
 
 
 
 
 
 
 
 
Pension and other postretirement benefits:
 
 
 
 
 
Amortization of actuarial gain (loss)
 
Note 12 1
 
$
(781
)
 
Amortization of prior service credit (cost)
 
Note 12 1
 
54

 
Amortization of transition asset (obligation)
 
Note 12 1
 
(2
)
 
Reclassifications before tax
 
(729
)
 
Tax (provision) benefit
 
247

 
Reclassifications net of tax
 
$
(482
)
 
 
 
 
 
 
 
Derivative financial instruments:
 
 
 
 
 
Foreign exchange contracts
 
Other income (expense)
 
$
(57
)
 
Interest rate contracts
 
Other income (expense)
 
(3
)
 
Interest rate contracts
 
Interest expense of Financial Products
 
(6
)
 
Reclassifications before tax
 
(66
)
 
Tax (provision) benefit
 
25

 
Reclassifications net of tax
 
$
(41
)
 
 
 
 
 
 
 
Available-for-sale securities:
 
 
 
 
 
Realized gain (loss) on sale of securities
 
Other income (expense)
 
$
19

 
Tax (provision) benefit
 
(6
)
 
Reclassifications net of tax
 
$
13

 
 
 
 
 
 
 
Total reclassifications from Accumulated other comprehensive income (loss)
 
$
(510
)
 

1    Amounts are included in the calculation of net periodic benefit cost. See Note 12 for additional information.

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