Accounts Receivable and Inventories (Tables)

6 Months Ended

Jun. 30, 2019

Accounts receivable consist of the following:



(In thousands)	June 30 2019			December 31 2018
Trade accounts receivable	$	344,268		$	251,013
Less: Allowance for doubtful accounts	(10,911		)	(4,586		)
Trade accounts receivable, net	$	333,357		$	246,427
Other receivables (a)	$	53,019		$	53,770

(a)

Other receivables include insurance claims, employee receivables, tax claims and other miscellaneous items not included in Trade accounts receivable, net.

Schedule of provision for doubtful accounts related to trade accounts receivable

The provision (benefit) for doubtful accounts related to trade accounts receivable was as follows:



	Three Months Ended					Six Months Ended
	June 30					June 30
(In thousands)	2019		2018			2019		2018
Provision (benefit) for doubtful accounts related to trade accounts receivable (b)	$	5,433	$	(125	)	$	5,423	$	(208	)

(b)

The increase in the provision for doubtful accounts primarily resulted from a $5.4 million provision for doubtful accounts in the Harsco Environmental Segment related to a customer in the U.K. entering administration during the second quarter of 2019. The Company continues to provide services to the customer and continues to collect on post-administration invoices timely while the customer seeks a buyer for their operations. Depending on the outcome of any potential transactions, there could be an impact on the Company's results of operations, cash flows and asset valuations in the future, which may be material in any one period.

Schedule of inventories

Inventories consist of the following:



(In thousands)	June 30 2019		December 31 2018
Finished goods	$	12,731	$	11,892
Work-in-process	14,447		20,839
Raw materials and purchased parts	80,432		61,547
Stores and supplies	26,280		21,907
Total inventories	$	133,890	$	116,185