SUPPLEMENTAL FINANCIAL STATEMENT INFORMATION

Allowance for Doubtful Accounts


Period	Balance at Beginning of Period		Charged to Costs and Expenses			Deductions (1)		Balance at End of Period
Year Ended December 31, 2012	$	12,315	$	2,978		$	738	$	14,555
Year Ended December 31, 2013		14,555		(757	)		1,181		12,617
Year Ended December 31, 2014		12,617		772			4,592		8,797

(1)	Uncollectible customer accounts written off, net of recoveries of previously written off customer accounts. Includes the write-off of one fully reserved uncollectible account of $4,399 for the year ended December 31, 2014.

Inventories


	December 31,
	2014		2013
Raw materials	$	90,486	$	72,170
Work in process		105,739		124,049
Finished goods		170,960		175,968

	$	367,185	$	372,187

Property, Plant and Equipment


	December 31,
	2014			2013
Land and land improvements	$	33,711		$	34,723
Buildings and improvements		149,596			152,281
Machinery and equipment		306,454			300,810
Construction in progress		6,952			6,294

		496,713			494,108
Accumulated depreciation		(207,342	)		(183,965	)

	$	289,371		$	310,143

Depreciation expense was $48.8 million, $55.2 million and $69.5 million during the years ended December 31, 2014, 2013 and 2012, respectively. No interest was capitalized during 2014, 2013 or 2012.

Investments

The Company utilizes the equity method of accounting for investments in entities where it does not have control but has the ability to exercise significant influence over the investee’s operating and financial policies. The Company considers investments in publicly traded securities for which it does not have significant influence as available-for-sale. Available-for-sale securities are carried at fair value with changes in fair value recorded, net of tax, in other comprehensive income (loss). As of December 31, 2014, the Company owned 1.5 million shares of Hydrogenics Corporation (Hydrogenics), a publicly traded company that supplies hydrogen generators and hydrogen-based power modules and fuel cells for various uses. During the year ended December 31, 2014, the Company reduced its ownership in Hydrogenics and no longer has significant influence over the investee’s operating and financial policies. As a result, the Company changed its method of accounting from the equity method to classifying the investment as available-for-sale. The Company’s share of losses in investments accounted for as equity method investments were $1.5 million, $1.4 million and $3.4 million for the years ended December 31, 2014, 2013 and 2012, respectively.

As of December 31, 2014, the cost basis of the investment in Hydrogenics was $1.2 million, the fair value was $20.4 million and the unrealized pretax gain recorded in accumulated other comprehensive income (loss) was $19.2 million ($11.9 million, net of tax). The Company did not hold any investments that were classified as available-for-sale as of December 31, 2013. As of December 31, 2013 the carrying value of the Hydrogenics investment, accounted for under the equity method, was $3.1 million. Investments are recorded in other noncurrent assets on the Consolidated Balance Sheets.

During the year ended December 31, 2014, the Company sold 0.7 million shares of Hydrogenics common stock, and received proceeds of $10.3 million. Using the average cost method to value the shares sold, the Company recorded pretax realized gains of $9.8 million for the year ended December 31, 2014 (recorded in other expense, net on the Consolidated Statements of Operations and Comprehensive Income). No available-for-sale securities were sold during the years ended December 31, 2013 or 2012.

Other Accrued Liabilities


	December 31,
	2014		2013
Compensation and employee benefit liabilities	$	122,291	$	124,893
Deferred revenue		25,888		21,498
Product warranty accrual		17,054		24,838
Accrued interest		8,952		47,366
Restructuring reserve		5,657		18,572
Income taxes payable		35,302		24,074
Other		73,862		71,039

	$	289,006	$	332,280

Accumulated Other Comprehensive Loss

The following table presents changes in accumulated other comprehensive income (AOCI), net of tax, and accumulated other comprehensive loss (AOCL), net of tax:


	Year Ended December 31,
	2014			2013
Foreign currency translation loss
AOCL balance, beginning of period	$	(29,072	)	$	(24,224	)
Other comprehensive loss		(51,311	)		(5,825	)
Amounts reclassified from AOCL		(100	)		977

AOCL balance, end of period	$	(80,483	)	$	(29,072	)

Pension and other postretirement benefit activity
AOCI balance, beginning of period	$	2,796		$	7,578
Other comprehensive income (loss)		(11,562	)		722
Amounts reclassified from AOCI		(6,191	)		(5,504	)

AOCI (AOCL) balance, end of period	$	(14,957	)	$	2,796

Gain on available-for-sale securities
AOCI balance, beginning of period	$	—		$	—
Other comprehensive income		13,771			—
Amounts reclassified from AOCI		(1,879	)		—

AOCI balance, end of period	$	11,892		$	—

Net AOCL, end of period	$	(83,548	)	$	(26,276	)

Amounts reclassified from net AOCL related to foreign currency translation gains and losses and available-for-sale gains are recorded in other expense, net in the Consolidated Statement of Operations and Comprehensive Income. Defined benefit plan amounts reclassified from net AOCL are included in the computation of net periodic benefit income and are primarily recorded in cost of sales and selling, general and administrative expenses in the Consolidated Statements of Operations and Comprehensive Income.

Cash Flow Information


	Year Ended December 31,
	2014		2013		2012
Cash paid during the period for:
Income taxes, net of refunds	$	98,636	$	80,888	$	81,138
Interest		184,925		199,339		172,109
Noncash investing and financing activities:
Noncash acquisition consideration		—		12,400		—
Noncash consideration received for sale of assets		—		11,398		—
Acquisition of treasury stock resulting from stock option exercises		—		279		2,734