Accounts Receivable and Inventories

9 Months Ended

Sep. 30, 2014

Accounts receivable consist of the following:



(In thousands)	September 30 2014			December 31 2013
Trade accounts receivable	$	391,356		$	359,819
Less: Allowance for doubtful accounts	(13,083		)	(6,638		)
Trade accounts receivable, net	$	378,273		$	353,181

Other receivables (a)	$	31,041		$	46,470

(a) Other receivables include insurance claim receivables, employee receivables, tax claim receivables, receivables from affiliates 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)	2014			2013		2014		2013
Provision for doubtful accounts related to trade accounts receivable	$	(170	)	$	1,059	$	7,176	$	5,897

The increase in the Allowance for doubtful accounts since December 31, 2013 and the Provision for doubtful accounts related to trade accounts receivable for the nine months ended September 30, 2014 relate to two European customers in the Harsco Metals & Minerals Segment.

Inventories consist of the following:



(In thousands)	September 30 2014		December 31 2013
Finished goods	$	32,455	$	23,112
Work-in-process	31,299		25,623
Raw materials and purchased parts	83,957		72,118
Stores and supplies	35,122		34,836
Inventories	$	182,833	$	155,689