Accounts Receivable and Inventories

9 Months Ended

Sep. 30, 2015

Accounts Receivable And Inventories

Accounts Receivable and Inventories

Accounts Receivable and Inventories

Accounts receivable consist of the following:

(In thousands)	September 30 2015			December 31 2014
Trade accounts receivable	$	322,751		$	340,223
Less: Allowance for doubtful accounts	(24,516		)	(15,119		)
Trade accounts receivable, net	$	298,235		$	325,104
Other receivables (a)	$	23,293		$	28,145

(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)	2015		2014			2015		2014
Provision for doubtful accounts related to trade accounts receivable	$	10,005	$	(170	)	$	10,615	$	7,176

The increase in the Allowance for doubtful accounts since December 31, 2014 and the Provision for doubtful accounts for thethree and nine months endedSeptember 30, 2015relates to one European customer in the Harsco Metals & Minerals Segment which ceased operations and began the formal process of liquidation.

Inventories consist of the following:

(In thousands)	September 30 2015		December 31 2014
Finished goods	$	35,898	$	30,525
Work-in-process	69,938		28,690
Raw materials and purchased parts	75,927		87,985
Stores and supplies	28,533		31,722
Inventories	$	210,296	$	178,922