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The changes in the accumulated balances for each component of other comprehensive loss, net of tax for the twelve months ended December 31, 2025 and 2024 were as follows, in thousands:
| | | | | | | Accumulated | |
| | | Unrealized Losses | | | Comprehensive | |
| | | on AFS Securities | | | Loss, net of tax | |
| Beginning balance, January 1, 2024 | | $ | (46,088 | ) | | | (32,464 | ) |
| Current year-to-date other comprehensive income | | | 10,390 | | | | 7,319 | |
| Ending balance, December 31, 2024 | | $ | (35,698 | ) | | $ | (25,145 | ) |
| Current year-to-date other comprehensive income | | | 20,803 | | | | 14,654 | |
| Ending balance, December 31, 2025 | | $ | (14,895 | ) | | $ | (10,491 | ) |
The changes in the accumulated balances for each component of other comprehensive loss, net of tax for the twelve months ended December 31, 2025 and 2024 were as follows, in thousands:
| Amounts Reclassified from Accumulated Other Comprehensive Loss |
| Details about Accumulated Other Comprehensive (Loss) Components | | Year Ended December 31, 2025 | | | Year Ended December 31, 2024 | | Affected Line Item on the Statement of Income |
| Fair value hedge | | | | | | | | | |
| Termination of fair value hedge | | $ | 254 | | | $ | - | | Non-Interest Income |
| Tax effect | | | (75 | ) | | | - | | Provision for income taxes |
| Investment securities | | | | | | | | | |
| Loss on sale of investment securities | | | 5,811 | | | | 19,817 | | Non-Interest Income |
| Tax effect | | | (1,718 | ) | | | (5,858 | ) | Provision for income taxes |
| Total reclassifications for the period | | $ | 4,272 | | | $ | 13,959 | | Net Income |
PLUMAS BANCORP AND SUBSIDIARY
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(Continued)
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