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Dispositions
 9 Months Ended
Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]  
Dispositions Discontinued Operations
Harsco Rail Segment
The Company is in the process of selling its Rail business with a sale expected to be completed within the next year. The intention to sell the business was first announced in the fourth quarter of 2021. The sale process was delayed in 2022 due to certain macroeconomic conditions, including rising interest rates. The former Harsco Rail Segment has historically been a separate reportable segment with primary operations in the United States, Europe and Asia Pacific.

The former Harsco Rail Segment's balance sheet positions as of September 30, 2023 and December 31, 2022 are presented as Assets held-for-sale and Liabilities of assets held-for-sale in the Condensed Consolidated Balance Sheets and are summarized as follows:
(in thousands)September 30
2023		December 31
2022
Trade accounts receivable, net$56,229 $41,049 
Other receivables7,750 4,037 
Inventories110,293 105,256 
Current portion of contract assets59,145 84,848 
Other current assets35,382 30,950 
Property, plant and equipment, net44,576 41,004 
Right-of-use assets, net6,579 5,635 
Goodwill13,026 13,026 
Intangible assets, net2,541 2,746 
Deferred income tax assets732 6,887 
Noncurrent portion of contract assets21,657 — 
Other assets874 807 
Total Rail assets included in Assets held-for-sale$358,784 $336,245 
Accounts payable$46,559 $49,083 
Accrued compensation5,633 1,211 
Current portion of operating lease liabilities3,126 2,635 
Current portion of advances on contracts25,406 45,037 
Other current liabilities58,493 61,039 
Operating lease liabilities3,393 3,121 
Deferred tax liabilities505 5,480 
Other liabilities504 861 
Total Rail liabilities included in Liabilities of assets held-for-sale$143,619 $168,467 

The sales process is ongoing, and there can be no assurance that the carrying value of the Rail business will be fully recovered.

The results of the former Harsco Rail Segment are presented as discontinued operations and, as such, have been excluded from both continuing operations and segment results for the nine months ended September 30, 2023 and 2022. Certain key selected financial information included in Income (loss) from discontinued operations, net of tax, for the former Harsco Rail Segment is as follows:
Three Months EndedNine Months Ended
September 30September 30
(In thousands)2023202220232022
Amounts directly attributable to the former Harsco Rail Segment:
Service revenues$17,806 $8,629 $36,291 $22,827 
Product revenues (a)
54,574 60,414 189,989 169,891 
Cost of services sold11,425 6,205 24,341 14,729 
Cost of products sold (a)
50,760 49,049 157,265 174,143 
Income (loss) from discontinued businesses(720)3,964 11,346 (26,768)
Additional amounts allocated to the former Harsco Rail Segment:
  Selling, general and administrative expenses (b)
$1,057 $376 $2,128 $3,887 
(a) Changes in product revenues and cost of products sold for 2023 compared with 2022 reflect, in part, estimated forward loss provisions and adjustments 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 on the Condensed Consolidated Statements of Operations.
The Company has retained corporate overhead expenses previously allocated to the former Harsco Rail Segment of $1.0 million and $3.1 million for each of the three and nine months ended September 30, 2023 and 2022, respectively, as part of Selling, general and administrative expenses on the Condensed Consolidated Statements of Operations.

The Company's former Harsco Rail Segment is currently manufacturing highly-engineered equipment under large long-term fixed-price contracts with Network Rail, Deutsche Bahn, and SBB. The Company has previously recognized estimated forward loss provisions related to these contracts as additional costs in building the machines and continued supply chain related delays were encountered. The Company will continue to update its estimates to complete these contracts, which will include the effect of negotiations with the customers regarding price increases, change orders and extensions to delivery schedules.

During the nine months ended September 30, 2023, the Company reversed a portion of its estimated forward loss provision adjustment in the amount of $23.6 million related to its Network Rail contract. The favorable adjustment was the result of an amendment to the contract with Network Rail in the second quarter which extended the delivery schedule for the machines and reduced the estimate of liquidated damages. The reduction in liquidated damages was recorded as an increase to revenue and contract assets. Partially offsetting this were higher estimated material, engineering and labor costs due to additional experience gained during the manufacturing process. During the nine months ended September 30, 2022, the Company recorded forward loss provisions of $24.5 million for these contracts, principally for additional estimated contractual liquidated damages which were recorded as a reduction of revenue.

For the Deutsche Bahn contract, in the third quarter of 2023, the Company recorded an additional forward loss provision of $2.4 million. For the nine months ended September 30, 2023, the forward loss provision totaled $10.8 million. The additional loss provisions were due principally to increased costs related to new supply chain partners after a critical European-based supplier that filed for bankruptcy in the second quarter of 2022 and ceased operations during the second quarter of 2023, as well as an increase in estimated component costs and engineering costs. For the nine months ended September 30, 2022, the Company recorded a forward loss provision totaling $7.4 million due principally to estimated contractual penalties that would be triggered by supplier delays and thus recorded as a reduction of revenue.

For the SBB contract, during the first nine months ended September 30, 2023, the Company recorded an additional forward loss provision of $6.1 million. The additional forward loss provision was due to increased estimates for material, engineering and commissioning costs for the remaining vehicles. For the nine months ended September 30, 2022, the Company recorded a forward loss provision totaling $3.5 million due to additional supply chain delays and cost overruns.

The estimated forward loss provisions represent the Company's best estimate based on currently available information. It is possible that the Company's overall estimate of liquidated damages, penalties and costs to complete these contracts may change, which would result in an additional estimated forward loss provision at such time.

As of September 30, 2023, the contracts with Network Rail, Deutsche Bahn and the second contract with SBB are 53%, 42% and 85% complete, respectively, based on costs incurred. The first contract with SBB has been completed.

The following is selected financial information included on the Condensed Consolidated Statements of Cash Flows attributable to the former Harsco Rail Segment:
Nine Months Ended September 30
(In thousands)20232022
Cash flows from investing activities
Purchases of property, plant and equipment$1,515 $1,494