Accounts Receivable (Tables)

6 Months Ended

Jun. 30, 2020

Receivables [Abstract]

Schedule of accounts receivable

Accounts receivable consist of the following:

(In thousands)	June 30 2020		December 31 2019
Trade accounts receivable	$	413,638	$	323,502
Less: Allowance for expected credit losses and doubtful accounts (a) (b)	(7,073)		(13,512)
Trade accounts receivable, net	$	406,565	$	309,990
Other receivables (c)	$	19,601	$	21,265

(a) The decrease in the allowance for expected credit losses and doubtful accounts is the final write-off of previously fully-reserved balances in the Harsco Environmental Segment.

(b) Upon the acquisition of ESOL, trade accounts receivable were recorded at $124.1 million, which included approximately $12.1 million of allowance for expected credit losses that was netted against the gross receivable balance as of the acquisition date.

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

At June 30, 2020 the amortized cost of the note receivable was $35.0 million, compared with a fair value of $34.7 million.

(In thousands)	June 30 2020		December 31 2019
Note receivable	$	34,977	$	—

Schedule of provision for doubtful accounts related to trade accounts receivable

The change in the provision for expected credit losses and doubtful accounts related to trade accounts receivable was as follows:

	Three Months Ended				Six Months Ended
	June 30				June 30
(In thousands)	2020		2019		2020		2019
Provision for expected credit losses and doubtful accounts related to trade accounts receivable	$	18	$	5,433	$	237	$	5,423