Schedule II Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2023

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule II Valuation and Qualifying Accounts

L.B. FOSTER COMPANY AND SUBSIDIARIES

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022

	Balance at Beginning of Year		Additions Charged to Costs and Expenses		Other adjustments (1)		Balance at End of Year
Allowance for credit losses
For the year ended December 31,
2023	$	813	$	1,020	$	(1,024)	$	809
2022	$	547	$	382	$	(116)	$	813

1.Notes and accounts receivable written off as uncollectible or allowance reversed.

	Balance at Beginning of Year		Additions Charged to Costs and Expenses		Other adjustments (1)		Balance at End of Year
Valuation allowance for deferred tax assets
For the year ended December 31,
2023	$	40,601	$	(723)	$	247	$	40,125
2022	$	3,290	$	37,895	$	(584)	$	40,601

1.Consists primarily of adjustments related to unrealized income on interest rate swap contracts.