Supplemental Balance Sheet Information

Additional supplemental balance sheet information is provided as follows:



	September 30,			December 31,
(In millions)	2015			2014
Accounts Receivable:
Accounts receivable	$	78.7		$	143.5
Less reserves and allowances⁽¹⁾	(14.7		)	(9.1		)
Accounts receivable, net	$	64.0		$	134.4
Inventories:
Finished goods	$	33.2		$	51.1
Work in process	0.7			0.7
Raw materials and supplies	8.1			5.9
Total inventories	$	42.0		$	57.7
Property, Plant and Equipment:
Property, plant and equipment	$	14.9		$	184.0
Less accumulated depreciation	(9.6		)	(139.0		)
Property, plant and equipment, net⁽²⁾	$	5.3		$	45.0

⁽¹⁾Accounts receivable reserves and allowances include estimated amounts for customer returns, discounts on payment terms and uncollectible accounts.

⁽²⁾During the third quarter of 2015, we classified our corporate headquarters facility as an asset held for sale. The amounts transferred out of property, plant and equipment and accumulated depreciation as of September 30, 2015, was $125.5 million and $93.5 million, respectively. The carrying value of $32.0 million was subsequently written down to $10.4 million, which is its estimated fair value based on negotiations with a third party with interest in purchasing our corporate headquarters and is reported in other current assets on our Condensed Consolidated Balance Sheet as of September 30, 2015. See Note 7 - Restructuring and Other Expense for further information on the facility write down.

Other current liabilities (included as a separate line in our Condensed Consolidated Balance Sheets) includes rebates payable of $20.4 million and $26.9 million and accrued payroll of $13.0 million and $18.4 million as of September 30, 2015 and December 31, 2014, respectively.

Other liabilities (included as a separate line in our Condensed Consolidated Balance Sheets) includes pension liabilities of $24.3 million and $22.5 million as of September 30, 2015 and December 31, 2014, respectively.