Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2022

Business Combinations [Abstract]

Disposal Groups, Including Discontinued Operations

The former Harsco Rail Segment's balance sheet positions as of December 31, 2022 and 2021 are presented as Assets held-for-sale and Liabilities of assets held-for-sale in the Consolidated Balance Sheets and are summarized as follows:

(in thousands)	December 31 2022		December 31 2021
Trade accounts receivable, net	$	41,049	$	33,689
Other receivables	4,037		4,740
Inventories	105,256		103,560
Current portion of contract assets	84,848		94,597
Other current assets	30,950		25,442
Property, plant and equipment, net	41,004		39,524
Right-of-use assets, net	5,635		3,108
Goodwill	13,026		13,026
Intangible assets, net	2,746		3,081
Deferred income tax assets	6,887		6,064
Other assets	807		6,432
Total Rail assets included in Assets held-for-sale	$	336,245	$	333,263
Accounts payable	$	49,083	$	46,076
Accrued compensation	1,211		2,171
Current portion of operating lease liabilities	2,635		1,619
Current portion of advances on contracts	45,037		62,401
Other current liabilities	61,039		49,732
Operating lease liabilities	3,121		1,775
Deferred tax liabilities	5,480		5,736
Other liabilities	861		981
Total Rail liabilities included in Liabilities of assets held-for-sale	$	168,467	$	170,491

Certain key selected financial information included in Income (loss) from discontinued operations, net of tax, for the former Harsco Rail Segment is as follows:

	Years Ended December 31
(In thousands)	2022		2021		2020
Amounts directly attributable to the former Harsco Rail Segment:
Service revenues	$	29,331	$	32,425	$	31,642
Product revenues (a)	215,585		266,221		298,189
Cost of services sold	21,034		17,272		23,480
Cost of products sold	225,769		251,897		235,040
Income (loss) from discontinued businesses	(40,898)		(19,967)		23,096
Additional amounts allocated to the former Harsco Rail Segment:
Selling, general and administrative expenses (b)	$	4,039	$	178	$	—

(a) The decrease in product revenues for 2022, as compared to 2021 and 2020, is due in part to liquidated damages and penalties on certain long-term contracts, as discussed below.

(b) The Company includes costs to sell the Rail business in the caption Income (loss) from discontinued businesses in the Consolidated Statements of Operations.

The following is selected financial information included on the Consolidated Statements of Cash Flows attributable to the Rail Segment:

	Years Ended December 31
(In thousands)	2022		2021		2020
Non-cash operating items
Depreciation and amortization	$	—	$	4,329	$	5,450
Cash flows from investing activities
Purchases of property, plant and equipment	1,618		1,406		7,962