Accounts Receivable and Inventories (Tables)

9 Months Ended

Sep. 30, 2019

Accounts receivable consist of the following:



(In thousands)	September 30 2019			December 31 2018
Trade accounts receivable	$	322,201		$	251,013
Less: Allowance for doubtful accounts	(11,539		)	(4,586		)
Trade accounts receivable, net	$	310,662		$	246,427
Insurance claim receivable (a)	$	195,000		$	30,000
Other receivables (b)	$	24,343		$	23,770


(a)	Relates to the Lima Refinery litigation. See Note 11, Commitments and Contingencies, for additional information.

(b)

Other receivables include, 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				Nine Months Ended
	September 30				September 30
(In thousands)	2019		2018		2019		2018
Provision (benefit) for doubtful accounts related to trade accounts receivable (c)	$	1,116	$	12	$	6,539	$	(196	)

(c)

The increase in the provision for doubtful accounts primarily resulted from a $0.8 million and $6.2 million provision for doubtful accounts in the Harsco Environmental Segment recorded in the three months and nine months ended September 30, 2019, respectively, related to a customer in the U.K. entering administration. 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)	September 30 2019		December 31 2018
Finished goods	$	13,499	$	11,892
Work-in-process	12,394		20,839
Raw materials and purchased parts	99,394		61,547
Stores and supplies	24,697		21,907
Total inventories	$	149,984	$	116,185