Other Expenses

12 Months Ended

Dec. 31, 2018

Other Income and Expenses [Abstract]

Other Expenses

Other (Income) Expenses, Net

The major components of this Consolidated Statements of Operations caption are as follows:

(In thousands)	2018			2017			2016
Net gains
Harsco Metals & Minerals Segment	$	(2,650	)	$	(1,354	)	$	(1,828	)
Harsco Industrial Segment	—			(3,782		)	64
Corporate	(1,218		)	—			—
Total net gains	(3,868		)	(5,136		)	(1,764		)
Employee termination benefit costs
Harsco Metals & Minerals Segment	2,853			4,411			8,491
Harsco Industrial Segment	220			617			947
Harsco Rail Segment	704			1,133			297
Corporate	1,206			1,189			1,042
Total employee termination benefit costs	4,983			7,350			10,777
Other costs to exit activities
Harsco Metals & Minerals Segment	352			706			220
Harsco Industrial Segment	258			371			40
Corporate	(182		)	556			180
Total other costs to exit activities	428			1,633			440
Impaired asset write-downs
Harsco Metals & Minerals Segment	104			706			399
Harsco Industrial Segment	9			151			—
Corporate	—			168			—
Total impaired asset write-downs	113			1,025			399
Harsco Metals & Minerals Segment contingent consideration adjustments	(2,939		)	—			—
Harsco Metals & Minerals Segment separation costs	—			—			3,235
Other income	(239		)	(231		)	(467		)
Total other (income) expenses, net	$	(1,522	)	$	4,641		$	12,620

Net Gains

Net gains result from the sales of redundant properties (primarily land, buildings and related equipment) and non-core assets. In 2018, gains related to assets sold principally in Eastern Europe, Western Europe and Asia Pacific. In 2017, gains related to assets sold principally in Latin America and Western Europe. In 2016, gains related to assets sold principally in Western Europe, North America and Latin America. Cash proceeds associated with these gains are included in Proceeds from sales of assets, in the cash flows from investing activities section of the Consolidated Statements of Cash Flows.

Employee Termination Benefit Costs

Costs and the related liabilities associated with involuntary termination benefit costs associated with one-time benefit arrangements provided as part of an exit or disposal activity are recognized by the Company when a formal plan for reorganization is approved at the appropriate level of management and communicated to the affected employees. Additionally, costs associated with ongoing benefit arrangements, or in certain countries where statutory requirements dictate a minimum required benefit, are recognized when they are probable and estimable. The employee termination benefits costs in 2018 related principally to the Harsco Metals & Minerals Segment, primarily in Asia Pacific and Western Europe and Corporate in North America. The employee termination benefits costs in 2017 related principally to the Harsco Metals & Minerals Segment, primarily in Latin America and Western Europe. The employee termination benefits costs in 2016 related principally to the Harsco Metals & Minerals Segment, including a probable site exit and the impact of Harsco Metals & Minerals Segment's Improvement Plan, primarily in Western Europe, Latin America and North America.

Other Costs to Exit Activities

Costs associated with exit or disposal activities include costs to terminate a contract and other costs associated with exit or disposal activities. Costs to terminate a contract that is not a capital lease are recognized when an entity terminates the contract or when an entity ceases using the right conveyed by the contract. This includes the costs to terminate the contract before the end of its term or the costs that will continue to be incurred under the contract for its remaining term without economic benefit to the entity (e.g., lease run-out costs). Other costs associated with exit or disposal activities (e.g., costs to consolidate or close facilities and relocate equipment or employees) are recognized and measured at their fair value in the period in which the liability is incurred. In 2018, $0.4 million of exit costs were incurred across several regions. In 2017, $1.6 million of exit costs were incurred, principally in Western Europe and North America. In 2016, $0.4 million of exit costs were incurred, principally in North America and Western Europe.

Impaired Asset Write-downs

Impaired asset write-downs are measured as the amount by which the carrying amount of assets exceeds their fair value. Fair value is estimated based upon the expected future realizable cash flows including anticipated selling prices. Non-cash impaired asset write-downs are included in, Other, net, on the Consolidated Statements of Cash Flows as adjustments to reconcile net income (loss) to net cash provided by operating activities. In 2017, $1.0 million of impaired asset write-downs were incurred principally in the Harsco Metals & Minerals Segment, mostly in the Asia Pacific and North America regions. In 2016, $0.4 million of impaired asset write-downs were incurred principally in the Harsco Metals & Minerals Segment, mostly in the Asia Pacific region.

Harsco Metals & Minerals Segment Contingent Consideration Adjustments

The Company acquired Altek during 2018 and the purchase price included contingent consideration based on the performance of Altek through 2021. During 2018, the Company's assessment of these performance goals resulted in a $2.9 million reduction to the previously recognized contingent consideration liability in the Harsco Metals & Minerals Segment. Each quarter until settlement of the contingency, the Company will assess the likelihood that Altek will achieve the performance goals and the resulting fair value of the contingent consideration and any future adjustments (increases or decreases) will be included in operating results.