Other Expenses

12 Months Ended

Dec. 31, 2023

Other Income and Expenses [Abstract]

Other Expenses

Other (Income) Expenses, Net

The major components of this Consolidated Statements of Operations caption, broken out by operating segment, are as follows:

(In thousands)	2023		2022		2021
Net gains
Harsco Environmental Segment	$	(250)	$	(1,869)	$	(8,902)
Clean Earth Segment	—		(1,512)		—
Corporate	—		(632)		—
Total net gains	(250)		(4,013)		(8,902)
Employee termination benefit costs
Harsco Environmental Segment	1,977		4,998		2,852
Clean Earth Segment	1,399		1,786		433
Corporate	275		(294)		1,481
Total employee termination benefit costs	3,651		6,490		4,766
Other costs (income) to exit activities
Harsco Environmental Segment	(7,810)		39		640
Clean Earth Segment	—		—		23
Corporate	2,692		1,407		—
Total other costs (income) to exit activities	(5,118)		1,446		663
Asset impairments
Harsco Environmental Segment	88		582		942
Clean Earth Segment	—		59		63
Total asset impairments	88		641		1,005
Contingent consideration adjustments
Clean Earth Segment	—		(827)		—
Corporate	(848)		—		—
Total contingent consideration adjustments	(848)		(827)		—
Other (income) expense	(742)		1,000		(1,254)
Total other (income) expenses, net	$	(3,219)	$	4,737	$	(3,722)

Net Gains

Net gains result from the sales of redundant properties (primarily land, buildings and related equipment) and non-core assets. In 2023, gains related to assets sold principally in Western Europe. In 2022, gains related to assets sold principally in North America. In 2021, gains related to assets sold principally in Western Europe.

Employee Termination Benefit Costs

Costs and the related liabilities associated with involuntary termination benefit costs for one-time benefit arrangements provided as part of an exit or disposal activity are recognized when a formal plan for reorganization is approved at the appropriate level of management and is communicated to the affected employees. Additionally, costs associated with ongoing benefit arrangements, or in certain countries where statutory requirements dictate a minimum required benefit, are recognized when they are probable and estimable. The employee termination benefit costs in 2023 principally related to HE primarily in Western Europe and CE in North America. The employee termination benefit costs in 2022 principally related to HE primarily in Western Europe and CE in North America. The employee termination benefit costs in 2021 principally related to HE primarily in Western Europe and Asia-Pacific; and Corporate primarily in North America.

Other Costs to Exit Activities

Costs associated with exit or disposal activities include costs to terminate a contract and other costs associated with exit or disposal activities. Costs to terminate a contract are recognized when an entity terminates the contract or when an entity ceases using the right conveyed by the contract. This includes the costs to terminate the contract before the end of its term or the costs that will continue to be incurred under the contract for its remaining term without economic benefit to the entity. Other costs associated with exit or disposal activities (e.g., costs to consolidate or close facilities and relocate equipment or employees) are recognized and measured at their fair value in the period in which the liability is incurred. In 2023, exit income was incurred principally in HE, mostly due to a $8.1 million net gain in North America related to a lease modification that resulted in a lease incentive for the Company to relocate a site prior to the end of the expected lease term. In 2022, exit costs were incurred principally in HE, mostly in Middle East/Africa. In 2021, exit costs were incurred principally in HE, mostly in North America.

Asset Impairments

Asset impairments include impairment charges for long-lived assets, other than definite-lived intangibles, and are measured as the amount by which the carrying amount of assets exceeds their fair value. Fair value is estimated based upon the expected future realizable discounted cash flows including anticipated selling prices. Non-cash impaired asset write-downs, for long-lived assets other than definite-lived intangibles, are included in, Other, net, on the Consolidated Statements of Cash Flows as adjustments to reconcile net income (loss) to net cash provided by operating activities. In all years presented, impaired asset write-downs were incurred primarily in HE across several regions.

Contingent Consideration Adjustments

The Company acquired Clean Earth in 2019. Included in liabilities acquired was a contingent liability resulting from a prior Clean Earth acquisition. Each quarter, until settlement of the related contingencies, the Company assesses the likelihood that the acquired businesses will achieve performance goals and the resulting fair value of the contingent consideration and any future adjustments (increases or decreases) are included in operating results. In 2022, CE recorded an adjustment related to the contingent consideration to release the remaining liability. In 2023, the Company recorded an adjustment related to expected reimbursement of net operating losses that did not occur.