Receivables

Receivables consisted of the following:



(In thousands)	September 30, 2016			December 31, 2015
Gross trade receivables	$	133,839		$	159,119
Allowance for doubtful accounts	(8,650		)	(7,189		)
Net trade receivables	125,189			151,930

Income tax receivables	24,860			32,600
Other receivables	19,790			21,834
Total receivables, net	$	169,839		$	206,364

At September 30, 2016, income tax receivables includes approximately $20.1 million related to our intention to request a refund for the carryback of U.S. federal tax losses expected in 2016. At December 31, 2015, income tax receivables included approximately $29.0 million related to the refund for the carryback of U.S. federal tax losses incurred in 2015, which has substantially been received in 2016. Other receivables includes $11.2 million and $10.4 million for value added, goods and service taxes related to foreign jurisdictions and other tax related receivables as of September 30, 2016 and December 31, 2015, respectively. In addition, other receivables includes $8.0 million at September 30, 2016 and December 31, 2015 in connection with the March 2014 sale of the Environmental Services business that is held in escrow associated with transaction representations, warranties and indemnities. In December 2014, the buyer made certain claims for indemnification under the terms of the sale agreement, which defers the release of the escrow funds until such claims are resolved. Further discussion of the buyer’s claims and related litigation is contained in Note 9 below.