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Accounts Receivable (Tables)
9 Months Ended
Sep. 30, 2020
Receivables [Abstract]  
Schedule of accounts receivable
Accounts receivable consist of the following:
(In thousands)September 30
2020
December 31
2019
Trade accounts receivable$409,928 $323,502 
Less: Allowance for expected credit losses and doubtful accounts (a) (b)
(8,934)(13,512)
Trade accounts receivable, net$400,994 $309,990 
Other receivables (c)
$38,325 $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 totaling $136.2 million were recorded at a fair value of $123.2 million as of the acquisition date, due primarily to expected credit losses as of the acquisition date of $13.0 million which were netted against the gross receivable balance as of the acquisition date.
(c)     Other receivables include employee receivables, insurance receivable, tax claims and refunds and other miscellaneous items not included in Trade accounts receivable, net.
At September 30, 2020 the amortized cost of the note receivable was $35.4 million, compared with a fair value of $35.6 million.
(In thousands)September 30
2020
December 31
2019
Note receivable$35,389 $— 
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 EndedNine Months Ended
September 30September 30
(In thousands)2020201920202019
Provision for expected credit losses and doubtful accounts related to trade accounts receivable$861 $1,116 $1,098 $6,539