Accounts Receivable and Inventories

9 Months Ended

Sep. 30, 2013

Accounts Receivable And Inventories

Accounts Receivable and Inventories

Accounts Receivable and Inventories

Accounts receivable consist of the following:

(In thousands)	September 30 2013			December 31 2012
Trade accounts receivable	$	358,191		$	617,517
Less: Allowance for doubtful accounts	(4,070		)	(17,253		)
Trade accounts receivable, net	$	354,121		$	600,264
Other receivables (a)	$	29,627		$	39,836

(a) Other receivables include insurance claim receivables, employee receivables, tax claim receivables and other miscellaneous receivables not included in Trade accounts receivable, net. 

The provision for doubtful accounts related to trade accounts receivable was as follows:

	Three Months Ended				Nine Months Ended
	September 30				September 30
(In thousands)	2013		2012		2013		2012
Provision for doubtful accounts related to trade accounts receivable	$	1,059	$	1,802	$	5,897	$	8,665

Inventories consist of the following:

(In thousands)	September 30 2013		December 31 2012
Finished goods	$	21,707	$	69,904
Work-in-process	35,214		28,944
Raw materials and purchased parts	83,037		99,058
Stores and supplies	36,834		38,606
Inventories	$	176,792	$	236,512

The decreases in Accounts receivable and Inventories since December 31, 2012, primarily relates to the reclassification of substantially all the assets and liabilities of the Harsco Infrastructure Segment to Assets held-for-sale and Liabilities of assets held-for-sale, respectively, on the Condensed Consolidated Balance Sheets at September 30, 2013 in conjunction with the Infrastructure transaction. See Note 3 “Acquisitions and Dispositions,” for additional information related to the Infrastructure transaction.