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Acquisitions and Dispositions
3 Months Ended
Mar. 31, 2014
Discontinued Operations and Disposal Groups [Abstract]  
Mergers, Acquisitions and Dispositions Disclosures [Text Block]
Acquisitions and Dispositions

Acquisitions
In January 2014, the Company acquired Hammco Corporation ("Hammco"), a U.S. manufacturer of high specification air-cooled heat exchangers for the natural gas and petrochemical processing markets. Hammco has been included in the results of the Harsco Industrial Segment. Inclusion of pro forma financial information for this transaction is not necessary due to the immaterial size of the acquisition.

Dispositions
In November 2013, the Company consummated the previously announced transaction to sell the Company's Harsco Infrastructure Segment into a strategic venture with Clayton, Dubilier & Rice ("CD&R") as part of a transaction that combines the Harsco Infrastructure Segment with Brand Energy & Infrastructure Services, Inc., which CD&R simultaneously acquired (the "Infrastructure transaction"). The Company has contributed substantially all of the Company's equity interest in, and the net assets of, the Harsco Infrastructure Segment to the strategic venture in exchange for $300 million, subject to working capital and other adjustments, and an approximate 29% equity interest in the resulting entity (the "Infrastructure strategic venture" or "Brand"). The Company's equity interest in the Infrastructure strategic venture is accounted for under the equity method of accounting as prescribed by U.S. GAAP. See Note 5, Equity Method Investments, for additional information on equity method investments.





As a result of the Infrastructure transaction, the Company recorded an estimated loss on disposal of the Harsco Infrastructure Segment of $271.3 million during 2013 and recorded an additional loss of $0.7 million during the first quarter of 2014. Further adjustments to the loss on disposal of the Harsco Infrastructure Segment may be necessary and the final loss may differ, possibly materially, as a result of any adjustments made to the valuation of certain items set forth on the closing statement prepared by Brand in connection with the Infrastructure transaction, which has been reviewed by the Company and requires final agreement between Brand and the Company. See Note 1, Summary of Significant Accounting Policies, and Note 3, Acquisitions and Dispositions, to the consolidated financial statements included in the Company's Annual Report on Form 10-K for the year ended December 31, 2013 for additional information on the Company's policy on impairment of long-lived assets (other than goodwill) and the loss on disposal of the Harsco Infrastructure Segment.

Additionally, the Company incurred $1.4 million of transaction costs during the three months ended March 31, 2014 in conjunction with the Infrastructure transaction.