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3125/22, 9:42 AM Table of Contents road -20210930 accounting prospectively when the derivative is no longer highly effective as a hedge, the underlying hedged transaction is no longer probable or the hedging instrument expires, is sold, terminated or exercised. Commodity swap contracts The Company's operations expose it to a variety of market risks, including the effects of changes in commodity prices. As part of its risk managcmcnt process, the Company began entering into commodity swap transactions through regulated commodity exchanges i February 2020. The Company does not enter into derivative financial instruments for speculative purposes. Changes in fair value of commodity swaps are recognized in earnings. The following table represents the approximate amount of realized and unrealized gains (losses) and changes in fair value recognized in earnings on commodity derivative contracts for the fiscal years ended September 30, 2021, 2020 and 2019 and the fair value of these derivatives as of September 30, 2021 and 2020 (in thousands): Balance Sheet Classification Prepaid expenses and other current assets - commodity swaps Other assets - commodity swaps Accrued expense and other current liabilities - commodity swaps Accrued expense and other current liabilities - interest rate swaps Other long-term liabilities - commodity swaps Other long-term liabilities - interest rate swaps to Net unrealized (loss) position (1) Includes designated cash flow hedge of $(31) as of September 30, 2021. Note 23 - Other Comprehensive Income September 30, 2021 2020 990 $ — 822 - - (183) (97) - - (320) (748) (1,708) $ 967 $ (2,211) Comprehensive income comprises two subsets: net income and other comprehensive income (OCI). The components of other comprehensive income are presented in the accompanying Consolidated Statements of Comprehensive Income and Consolidated Statements of Stockholders' Equity, net of applicable taxes. The Company's interest rate swap contract hedge included in other comprehensive income was entered into on August 13, 2021 with an original notional value of $160.0 million. The maturity date of this swap is June 24, 2026. Amounts in accumulated other comprehensive income (AOCI), net of tax, at September 30, are as follows (in thousands): https:l/www.sec.govIArchtvestedgarldata/0001718227/000171822721000107/road-202l0930.htm 1271144 For the Fiscal Year Ended September 30, 2021 2020 2019 Change in Change in Change in Income Realized Total Realized Total Realized Total Statement Gain Unrealized Gain Gain Unrealized Gain Gain Unrealized Gain Classification (Loss) Gain (Loss) (Loss) (Loss) Gain (Loss) (Loss) (Loss) Gain (Loss) (Loss) Cost of revenues $ 830 S 2,315 $ 3,145 $ (432) $ (503) $ (935) $ — $ — $ — Interest expense, net (890) 894 4 (388) (1,397) (1,785) 5 (565) (560) Total $ (60) $ 3,209 S 3,149 $ (820) $ (1,900) $ (2,720) $ 5 $ (565) $ (560) Balance Sheet Classification Prepaid expenses and other current assets - commodity swaps Other assets - commodity swaps Accrued expense and other current liabilities - commodity swaps Accrued expense and other current liabilities - interest rate swaps Other long-term liabilities - commodity swaps Other long-term liabilities - interest rate swaps to Net unrealized (loss) position (1) Includes designated cash flow hedge of $(31) as of September 30, 2021. Note 23 - Other Comprehensive Income September 30, 2021 2020 990 $ — 822 - - (183) (97) - - (320) (748) (1,708) $ 967 $ (2,211) Comprehensive income comprises two subsets: net income and other comprehensive income (OCI). The components of other comprehensive income are presented in the accompanying Consolidated Statements of Comprehensive Income and Consolidated Statements of Stockholders' Equity, net of applicable taxes. The Company's interest rate swap contract hedge included in other comprehensive income was entered into on August 13, 2021 with an original notional value of $160.0 million. The maturity date of this swap is June 24, 2026. Amounts in accumulated other comprehensive income (AOCI), net of tax, at September 30, are as follows (in thousands): https:l/www.sec.govIArchtvestedgarldata/0001718227/000171822721000107/road-202l0930.htm 1271144