Restructuring Programs (Tables)

9 Months Ended

Sep. 30, 2012

2011/2012 Restructuring Program

Restructuring Programs

Schedule of restructuring accrual and related activity

The restructuring accrual for the 2011/2012 Restructuring Program at September 30, 2012 and the activity for the nine months then ended are as follows:

(In thousands)	Accrual December 31 2011		Additional Expenses Incurred (a)		Non-Cash Charges / Adjustments			Cash Expenditures			Foreign Currency Translation		Remaining Accrual September 30 2012
Harsco Infrastructure Segment
Employee termination benefit costs	$	14,500	$	15,326	$	(326	)	$	(21,114	)	$	404	$	8,790
Cost to exit activities	2,833		40,177		483			(34,735		)	29		8,787
Total Harsco Infrastructure Segment (b)	17,333		55,503		157			(55,849		)	433		17,577
Harsco Metals & Minerals Segment
Employee termination benefit costs	12,737		1,447		—			(8,964		)	7		5,227
Harsco Rail Segment
Employee termination benefit costs	50		67		—			(105		)	—		12
Harsco Corporate
Employee termination benefit costs	351		369		—			(675		)	—		45
Total	$	30,471	$	57,386	$	157		$	(65,593	)	$	440	$	22,861

(a)     Includes principally the recognition of additional expenses due to timing considerations under U.S. GAAP, as well as adjustments to previously recorded restructuring charges resulting from changes in facts and circumstances in the implementation of these activities.

(b)     The table does not include $16.2 million of non-cash product rationalization expense or $16.4 million of proceeds from asset sales under the 2011/2012 Restructuring Program for this Segment as these items did not impact the restructuring accrual during the nine months endedSeptember 30, 2012.

Fourth Quarter 2010 Harsco Infrastructure Program

Restructuring Programs

Schedule of restructuring accrual and related activity

The restructuring accrual for the Fourth Quarter 2010 Harsco Infrastructure Program at September 30, 2012 and the activity for the nine months then ended are as follows:

(In thousands)	Accrual December 31 2011		Adjustments to Previously Recorded Restructuring Charges (a)			Cash Expenditures			Foreign Currency Translation			Remaining Accrual September 30 2012
Harsco Infrastructure Segment
Cost to exit activities	$	11,929	$	(813	)	$	(3,727	)	$	(152	)	$	7,237
Employee termination benefit costs	211		(208		)	—			(3		)	—
Other	7		(5		)	—			(2		)	—
Total	$	12,147	$	(1,026	)	$	(3,727	)	$	(157	)	$	7,237

(a)       Adjustments to previously recorded restructuring charges resulted from changes in facts and circumstances in the implementation of these activities. 

Prior Restructuring Programs

Restructuring Programs

Schedule of restructuring accrual and related activity

The restructuring accrual for those prior restructuring programs at September 30, 2012 and the activity for the nine months then ended are as follows:

(In thousands)	Accrual December 31 2011		Adjustments to Previously Recorded Restructuring Charges (a)		Cash Expenditures			Foreign Currency Translation			Remaining Accrual September 30 2012
Harsco Metals & Minerals Segment
Employee termination benefit costs	$	1,280	$	26	$	(114	)	$	53		$	1,245
Cost to exit activities	727		51		(135		)	(2		)	641
Total	$	2,007	$	77	$	(249	)	$	51		$	1,886