Titan Networking became a public company through an IPO (initial public offering) two weeks ago. You are looking forward to the challenges of being assistant controller for a publicly owned corporation. One such challenge came in the form of a memo in this mornings in-box. We need to start reporting comprehensive income in our financials, the message from your boss said. Do some research on that, will you? That concept didn't exist when I went to school. In response, you sought out the financial statements of Cisco Systems, the networking industry leader. The following are excerpts from disclosure notes from Cisco's 2017 annual report: Years Ended July 29, 2017 July 30, 2016 July 25, 2015 Net income $ 9,609 $ 10,739 $ 8,981 Other comprehensive income (loss): Available-for-sale investments: Change in net unrealized gains, net of tax (89 ) 92 (12 ) Net (gains) losses reclassified into earnings, net of tax 50 1 (100 ) (39 ) 93 (112 ) Cash flow hedging instruments: Change in unrealized gains and losses, net of tax 17 (59 ) (140 ) Net (gains) losses reclassified into earnings 74 16 136 91 (43 ) (4 ) Net change in cumulative translation adjustment and actuarial gains and losses, net of tax 321 (447 ) (498 ) Other comprehensive income (loss) 373 (397 ) (614 ) Comprehensive income $ 9,982 $ 10,342 $ 8,367

2. From the information Cisco's financial statements provide, show the calculation of the change in the accumulated other comprehensive income from the end of fiscal 2016 to the end of fiscal 2017. Hint: One component of the change is Comprehensive (income) loss attributable to noncontrolling interests.