Property, Plant and Equipment

9 Months Ended

Sep. 30, 2013

Property, Plant and Equipment [Abstract]

Property, plant and equipment consists of the following:



(In thousands)	September 30 2013			December 31 2012
Land	$	17,414		$	26,336
Land improvements	12,731			14,199
Buildings and improvements	175,008			190,078
Machinery and equipment	1,967,023			2,950,384
Uncompleted construction	95,564			107,633
Gross property, plant and equipment	2,267,740			3,288,630
Less: Accumulated depreciation	(1,561,122		)	(2,022,405		)
Property, plant and equipment, net	$	706,618		$	1,266,225

The decreases in Property, plant and equipment 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.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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