Accounts Receivable and Note Receivable (Tables)

12 Months Ended

Apr. 06, 2020

Dec. 31, 2020

Receivables [Abstract]

Schedule of accounts receivable

Accounts receivable consist of the following:

(In thousands)	December 31 2020		December 31 2019
Trade accounts receivable	$	414,891	$	323,502
Less: Allowance for expected credit losses and doubtful accounts (a)(b)	(7,501)		(13,512)
Trade accounts receivable, net	$	407,390	$	309,990
Other receivables (c)	$	34,253	$	21,265

(a)The decrease in the allowance for expected credit losses and doubtful accounts reflects the final disposition 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 $122.9 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 receivables not included in Trade accounts receivable, net.

At December 31, 2020 the amortized cost of the note receivable was $35.8 million, compared with a fair value of $36.9 million.

(In thousands)	December 31 2020		December 31 2019
Note receivable	$	35,806	$	—

Schedule of provision for doubtful accounts related to trade accounts receivable

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

	Years Ended December 31
(In thousands)	2020		2019		2018
Provision for expected credit losses and doubtful accounts related to trade accounts receivable	$	1,960	$	7,507	$	380