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Other Non-Current Assets
 12 Months Ended
Dec. 31, 2023
Other Assets [Abstract]  
Other Non-Current Assets Other Non-Current Assets
Other non-current assets as of December 31, 2023 and 2022 were as follows:
20232022
Uncertain tax positions (See Note 10)$5,307 $5,803 
Pension assets (See Note 20)3,879 8,639 
Debt issuance costs (See Note 19)3,340 4,305 
Interest rate swap (See Note 24)1,828 — 
Long-term note receivable1,014 1,016 
Trust investment601 604 
Indemnification assets (See Notes 10 and 21)430 3,909 
Bad debt and bad debt provisions (See Note 12)302 440 
Supplemental retirement income program (See Notes 20 and 23)286 2,114 
Other1,783 909 
Total other non-current assets$18,770 $27,739 
As of December 31, 2023 and 2022, one of the Company’s foreign pension plan’s fair value of plan assets exceeded its gross benefit obligation and was therefore over-funded, which is represented by the line Pension assets in the table above. Approximately 1.0 million of payments related to this plan have been made to escrow and are excluded from the plan’s Net benefit obligation as of December 31, 2023. See Note 20 for additional information.
As of December 31, 2022, Indemnification assets relates to certain Houghton foreign subsidiaries for which the Company expects it will incur additional tax amounts which are subject to indemnification under the terms of the Combination share and purchase agreement. A portion of these indemnification assets have a corresponding uncertain tax position recorded in other non-current liabilities. See Notes 10 and 21 for additional information.